How to pay land tax

Land tax paid by physical and legal entities who have ownership, right of permanent perpetual use or lifetime inheritable possession of land plots. Accordingly, land plots are subject to a taxof oblozene (with some exceptions provided in the Tax code - for example, with the exception of plots of the forest Fund).

Land tax is determined on the basis of the cadastral value of land plots (on 1 January of the year that will be taxish period). The cadastral value of land is determined, in turn, based on the state cadastral assessment of lands in accordance with land legislation. To know the cadastral value of the land in the state cadastre of real estate. Now this can also be done through the website of Rosreestr. The link https://portal.rosreestr.ru/, you can type in search strings or conditional cadastral parcel number, address, and find out its cadastral value. Of course, the bodies of Federal registration service will provide the taxauthorities the new information on the cadastral value of land, however, it is preferable to check them.

Tax rates are established by municipal authorities or, in the case of Moscow and St.-Petersburg, bodies of these subjects of the Federation. Rates cannot exceed:
1. 0,3% of the cadastral value for land plots for personal subsidiary farming, country farms, plots, agricultural lands, housing;
2. 1.5% of the cadastral value in other areas.

For certain categories of citizens taxnew base may be reduced to 10,000 rubles for one taxof platelike. This applies to veterans, the disabled, individuals who participated in tests of nuclear and thermonuclear weapons and some others.

The tax period for payment of the land taxand the calendar year. Reporting periods are 1st, 2nd and 3rd quarters of the calendar year.