The content of the article
- How is the land tax rate determined in the Moscow region
- Regulatory framework
- Where to find out about current rates
- Land tax in the Moscow region in 2019
- In which areas of the MoD does a reduced rate apply?
In order to timely and correctly pay land tax in the Moscow region, you need to know what rates are in force in a particular area, get acquainted with the timing of payments. In addition, you need to navigate the cost of the site, established according to the Cadastral Chamber.
How is the land tax rate determined in the Moscow region
According to the provisions of the law, tax rates on land in the Moscow Region (hereinafter – MO) are determined by local municipal authorities. The amount of contributions depends on which category the cadastral classification site belongs to..
The Tax Code establishes a limit value of the contribution rate for the use of land in 0.3% in the territory of the following destination:
- for individual residential construction (IZHS), cottages, summing up engineering communications to them;
- for parking lots, garages;
- for cultural and religious objects;
- for the manufacture of agricultural products;
- for conducting personal household plots (LPH), gardening, horticulture, animal husbandry;
- for the infrastructure of organizations involved in strengthening the country’s defense.
For all other lands, the payment amount is 1.5% of the price of the cadastral plot in the Moscow Region. The local municipality has the right to reduce the rates of payments for the use of the site, but cannot increase the amount of contributions above the limit limits indicated by law..
Regulatory framework
The obligation to pay a fee for the operation of a land plot (hereinafter referred to as the land plot) is determined by Article 65 of the Land Code of the Russian Federation (hereinafter referred to as the Russian Federation) “Fee for land use”. The determination of the basic amount of payments is entrusted to local authorities according to the provisions of Article 387 of the Tax Code of the Russian Federation. The specific land tax rate (hereinafter – ZN) is determined by regulatory acts adopted by the authorities of this region of the Moscow Region on the basis of classification.
Where to find out about current rates
To find out what is the land tax in the Moscow region for a specific area, you need to proceed as follows:
- Find out the cost of the site according to cadastral information. To do this, you will have to go to the official page of Rosreestr. On the sites tab dial the number of the territory. A table opens showing the area of the memory and its price.
- Find out the rate for using the memory. To do this, open the website of the tax inspection, enter the name of the district of the Moscow region, indicate the type of payment and date of deduction of contributions.
- Open the section where a specific settlement is indicated, get acquainted with the amount of payments for the desired site. The tab contains information about benefits for certain categories of Russians. This information must be taken into account when calculating the size of payments..
Land tax in the Moscow region in 2019
Moscow Region has 36 districts. Local authorities of 20 of them set the limit for the payment of payroll taxes – 0.3%. In other settlements, the amount of payment is reduced. Owners of Mytishchi garden plots pay 0.15% of household income, residents of Kashirsky, Lyubertsy, Kotelnichesky districts – 0.2%. In other territories, the amount of tax deductions varies from maximum values (0.3%) to minimum (0.13 in the Kolomna district).
In which areas of the MoD does a reduced rate apply?
In many districts of Moscow oblast, local legislators have established a reduced amount of payments for the use of memory. The magnitude of ZN is given in this table:
| District Name | Payments for land intended for the construction of residential buildings,% | Payments for lands used for animal breeding, gardening and horticulture,% | Payments for the memory used for personal subsidiary plots,% |
| Dolgoprudny | 0.2 | 0.25 | – |
| Domodedovo | 0.15 | 0.15 | – |
| Yegoryevsk | 0.3 | 0.15 | – |
| Ivanteevka | 0.25 | 0.2 | 0.25 |
| Istra | 0.2 | 0.2 | – |
| Kashira | 0.2 | 0.2 | – |
| Kolomna | 0.2 | 0.13 | 0.2 |
| Kotelniki | 0.2 | 0.2 | – |
| Lobnya | 0.25 | 0.2 | – |
| Lyubertsy | 0.2 | 0.3 | 0.2 |
| Mytishchi | 0.3 | 0.15 | – |
| Podolsk | 0.2 | 0.2 | 0.2 |
| Pushchino | 0.3 | 0.22 | 0.22 |
| Reutov | 0.1 | – | – |
| Stupino | 0.25 | 0.3 | 0.25 |
| Khimki | 0.2 | 0.2 | 0.2 |
What are the current tax rates on land in the Moscow region and what are the contributions required?
The current tax rates on land in the Moscow region vary depending on the category of land. As of 2021, the rates for agricultural land range from 0.1% to 0.5% of the cadastral value. For land used for industrial or commercial purposes, the rates are slightly higher, ranging from 0.5% to 1.5%. Residential land is taxed at a rate of 0.3% to 1% depending on the cadastral value. Additionally, landowners are required to pay contributions to the social insurance fund at a rate of 30% of the land tax amount. These rates and contributions may be subject to change, so it is always recommended to consult with local tax authorities for the most up-to-date information.
As of 2022, the property tax rates in the Moscow region for land are determined based on the cadastral value of the land plot. The tax rates can vary depending on the intended use of the land (agricultural, residential, commercial, etc.). Generally, the tax rates for land in the Moscow region range from 0.3% to 1.5% of the cadastral value.
In addition to property tax, landowners in the Moscow region are also required to pay other contributions such as land lease payments, land use fees, and land improvement fees. These contributions can vary depending on the specific location and characteristics of the land.
It is advisable for landowners in the Moscow region to consult with local tax authorities or a professional tax advisor to get accurate information on the current tax rates and contributions required for their specific land holdings.