Local taxes and charges

Tax Rate

Payment Period

Normative Act

Maximum rates of taxation are established on the federal level.

Each municipal district establishes its own taxation rates. Municipalities are entitled to differentiate the rates within the limits established by the federal law depending on the total inventory value, type of use and other criteria.

Taxpayers

Taxpayers of the individual property tax are individual owners of taxable property (citizens of the Russian Federation, foreign citizens, stateless persons).

Object of taxation

Objects of taxation are resident houses, apartments, rooms, summer cottages, garages, other buildings, premises and constructions owned by individuals, and shares in ownership of the above.

Tax bas

The tax base for the individual property tax is the total inventory value of constructions as of January 1 of each year.

The tax period is one calendar year. There are no reporting periods.

Tax notifications are delivered to taxpayers by tax authorities in accordance with the procedure and within periods established by the Tax Code. Taxes must be paid before November 1 of the year following the year fr which the tax was charged.

RF Law No.2003-1 “On Taxation of Property of Individuals” of December 8, 1991

Tax Rate

Payment Period

Normative Act

Maximum rates of taxation are established on the federal level.

Tax rates are established in % of the cadastral value of a land lot. The tax base is the cadastral value of land lots that is established in accordance with the land laws of the Russian Federation.

0.3% for:

• land of agricultural purpose or lands within agricultural zones in settlements and that are used for agricultural production;
• land occupied by residential buildings and objects of residential and utility engineering infrastructure or acquired (allocated) for residential building;
• land acquired (allocated) for personal subsidiary plots, horticulture, vegetable gardening or livestock breeding, as well as suburban housing.

1.5% for:

• other land lots

Rates can be differentiated depending on land category and (or) allowed uses of land.

Taxpayers of the land tax are individuals and legal entities that own taxable land lots as property, on the basis of unlimited use or lifetime inheritable possession rights

Organizations and individuals that own land lots by virtue of free limited term use or lease arrangements are not recognized as taxpayers. Lessees pay lease for leased land.

The tax and advance tax payments are to be paid in accordance with the procedure and within periods established by normative legal acts of municipal district representative bodies.

The deadline for tax payment for organizations and individual entrepreneurs cannot be established earlier than the term indicated in clause 3 of article 398 of the Tax Code.

The deadline for tax payment for individuals that are not individual entrepreneurs cannot be established earlier than November 1 of the year following the lapsed taxation period.

chapter 31 “Land Tax” of the Tax Code