You will need
  • The land, the cadastral cost of land tax rate.
For citizens the amount of land tax consists of the tax rate and the cadastral value of land. The tax rate is set by local authorities. The cadastral value shall be approved by the head of the region. Local governments independently establish benefits to pay tax depending on categories of taxpayers.
All information can be found by visiting tax inspection in a residence. The maximum rate of land tax on allotments and garden plots does not exceed 0.3% of the cadastral value. On houses and other buildings – 0.1%. The tax period is 1 calendar year.
The tax period for organisations and enterprises from the land tax can be 1 quarter, 6 months or a year. These deadlines are set by local authorities. That is, if you have a specific accounting period, then upon expiration of the taxpayer must pay the advance payment for the tax.
If the purchase of land organization was not carried out state cadastral registration - the tax is not paid.
When conducting a cadastral parcel of land is assigned a cadastral number, it is registered in the state register of lands. The formation of the land carried out by local authorities.
The amount of land tax for enterprises depends on the terms of land ownership. The right of equity ownership of land, formed and recorded in the registry, the sale passes to the buyer from the moment of registration of land ownership rights. And on the same day, the buyer is obliged to pay land tax.
For different categories of land set individual size rate of tax, but government set the upper limit as a percentage. For agricultural land plots and residential buildings, the maximum limit is 0.3% of the cadastral value. For the rest of the land is 1.5%.