Land tax when renting land: who and how much.

The draft law “On Amendments to Certain legislative acts Russian Federation(in terms of supporting small businesses engaged in non-stationary trade) ”providing preferences for conscientious tenants belonging to small businesses in the order of leasing land for the purpose of further placement of non-stationary retail facilities on this site.

The initiator was a group of deputies headed by Viktor Zvagelsky. They, in particular, suggested fixing in the land legislation the possibility of concluding a lease agreement for land plots that are in municipal ownership without bidding. This opportunity will be provided to small businesses in terms of rent land plots to accommodate non-stationary retail facilities.

The only condition for entrepreneurs will be compliance with all the terms of the lease agreement concluded earlier, in other words, the potential user of this benefit must have an impeccable tenant history. At the same time, a number of requirements are put forward for a new lease agreement, including:

• a lease agreement for a land plot for the placement of non-stationary retail facilities must be concluded for a period of at least seven years.


• an increase in tariffs under such an agreement may occur no more than once a year in the manner and within the limits established by regional legislation;


• a ban on establishing any additional terms of rent that are not provided for by applicable law.

Thus, small businesses operating in kiosks, tents and stalls will be entitled to a guaranteed receipt of a compensatory trading place, in the event that the land they rent is excluded from the municipal scheme for locating non-stationary shopping facilities. At the same time, the new place of trade should be identical to the old one in terms of such indicators as area and location. Implementation this right will require amendments to the Federal Law "On the development of small and medium-sized businesses in the Russian Federation" and the Federal Law "On the basics of state regulation of trade activities in the Russian Federation".

If the State Duma approves this bill, the new rules will apply to all relations that have arisen between small businesses and municipal authorities, starting from the first day of this year. A transitional period is also provided for, which will allow bringing all regulatory legal acts of the constituent entities of the Russian Federation into line with the new requirements. It is 3 months from the date of entry into force of the law.

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Is a piece of land. To determine its boundaries, there is special documentation, maps and plans. The most accurate information about the land is located in.

The amount of land tax determined by the financial income of the owner or the user obtained from this site, as well as the fertility of the site, its location and other factors. The tax on agricultural plots depends on the quality of the land, the size of the total area and location.

A legal entity independently calculates the amount of land tax, if this does not apply to agricultural plots. There is a special formula according to which you can calculate the amount of taxation.

The amount of taxation (Rn) of a non-agricultural plot must be calculated using the following formula:

Rn \u003d Sn * K1 * K2 * Op, Where:

• Сн - the existing tax rate (per 1 m2 of land), taking into account the size of the city and economic region;
• K1 - the coefficient of increase is the rate in the resort areas;
• K2 - the coefficient of increase in the tax rate in connection with the status of the city where the site is located;
• Op is the total area of ​​the land (in square meters).

The tax rate should not exceed 0.3% if the land:

• used in agriculture;
• involved in the housing stock, as well as purchased for the purpose of building a housing complex;
• purchased for personal use, gardening, growing flowers or plants, farming.

In all other cases, the tax rate is 1.5%. It is determined by municipal authorities in legislative acts.

The percentage is calculated from the cost of the plot indicated in the cadastral passport.

Taxpayers who have benefits can submit the relevant documents to the tax office, which is located in the area where the site is located.

Taxation is of the following types:

• land tax;
• rent.

Land tax- a fee that is mandatory. According to Chapter 31 of the Tax Code of the Russian Federation (Article 387), it is established by municipal organizations that control the territory where the site is located.

Such a tax must be paid by the owners of entire plots or shares, as well as those who constantly use the land legally. This provision is regulated by Article 388 of the Tax Code of the Russian Federation.

Rent is payment, which the tenant is obliged to give to the landlord for the fact that he uses his property. Thus, land tax in most cases is paid by the landlord, not the tenant.

The land tax is not paid by those persons who pay the single tax. This happens only on the condition that they will use their site for business activities.

According with Chapter 31 of the Tax Code of the Russian Federation, land tax is required for plots of land from the landlord that are used to maintain structures (both residential and non-residential) used by legal or individuals under a lease agreement. The landlord also pays a tax on the land area if parts of the buildings located on this land are leased out.

The tenant is charged a fee if the site, as well as other property located on this land, is the property of the state.

The lessee who erects buildings on the territory of the leased plot pays land tax to the lessor.

Payment under the lease agreement

In order to receive rent, you must first conclude a lease agreement. This document also establishes the amount of tax, the terms of payment and the conditions under which payment will be made. The contract specifies how the rent will be paid. in cash or in kind.

If, in addition to land, other real estate objects are also leased, then the fee may be charged both in aggregate for everything, and separately, for the plot.

The contract provides for a cash payment (indicated in rubles), in-kind (a list of products), working off (types and place of work). The terms for which the landlord must receive payment in the specified equivalent are also indicated here. If the payment is not paid within the specified time, then the tenant in the contract indicates a penalty (the percentage that the tenant pays for each subsequent day of the debt).

The amount of the fee is fixed, but can only be changed in such cases:

• if the contract provides for changes in business conditions;
• changes in the established land tax, which is paid annually by the lessor;
• general increase in tariffs and prices, as well as inflation;
• through no fault of the tenant, the condition of the land plot has deteriorated (if there is documentary evidence);
• situations provided for by the legislation of the Russian Federation.

The lease agreement must describe the main characteristics of the land plot, which the tenant should know.

Specifying the term of the contract is mandatory.

If the tenant intends to extend the agreement, then the number of days in which he must inform the landlord of his decision is set.

The amount of the fee, depending on the type of property

The amount of payment for land, which is the possession of the state, as well as municipal property, is established according to the type land use and type of tenant. The base tariff is set by representatives of the executive branch.

There is such a concept as standard price of land". It was introduced by the government bodies of the Russian Federation. This price is set in order to ensure economic stability in land relations in various transactions: the sale of land to another owner, donation, obtaining a loan (a land plot is a pledge), inheritance.

The normative price of land is determined every year. It is established depending on the purpose of land use.

Local self-government has every right to expand or narrow the scope of the land area that is leased, to change the cost of rent, with a maximum of 25%.

Payment for an area that is private property, is set at the request of the lessor, taking into account the location of the site, remoteness from technical equipment, the purpose of the tenant, the income received from the use and other conditions that are stipulated in the lease agreement.

Information on the amount of tax must be submitted to the tax office, which has its own branch in the area where the site is located. The due date is July 1 of each year. If the owner has two or more plots in the same district, then the total tax payment can be calculated. If the land is located in different areas, then payment is made separately to each of the tax inspection departments.

The land area is subject to a fee, which must be paid annually to the bodies of the state municipality.

By renting land, the landlord receives money for the land. The fee consists of the tenant's income tax, the location of the plot, the technical equipment, and the purpose of use.

Land leased from government agencies, is considered granted for use. That is why the tenant pay land tax for the use of public resources and area.

Article 17 of this document notes that people with limited working capacity and families with children who have a group are provided preferential terms obtaining land allotments. The allocation of land may be granted out of the general priority. The land plot is allowed to be used for the following purposes: as a subsidiary farm; construction of a residential dacha or building a house; gardening and/or horticulture; installation or construction of a garage and other necessary premises. The procedure for granting land plots to the disabled The Land Code of the Russian Federation, on the basis of general rules, provides for the equality of all citizens (Article 30, Clause 1) who want to purchase land for individual construction for money, or conclude a lease agreement.

Provision of land plots to the disabled

Persons with disabilities and families with persons with disabilities are provided as a matter of priority land plots for individual housing construction, maintenance of subsidiary and summer cottages and gardening on the basis of an application and a copy of a certificate attached to it confirming the fact of establishing a disability issued by an institution public service medical and social expertise, submitted in the prescribed manner to local governments. The document is available: from 20:00 to 24:00.

Federal and regional benefits for the payment of land tax

A land tax is introduced in this area.

The following types of plots do not fall under the law for land tax: - land plots limited in circulation, in accordance with the current legislation of the Russian Federation (meaning lands occupied by monuments of culture and art, heritage of peoples).

Such lands are included in a special list.

In addition, they include land plots with historical reserves and archaeologically valuable objects; - land plots withdrawn from circulation in accordance with the current legislation of the Russian Federation; - territories with the status of "forest fund"; - territories owned by the state with water bodies of value and classified as "water fund". The method of calculating the tax and its rate Article 389 of the Tax Code states that the value of a land plot (cadastral value), which is recognized as an object of taxation, is the tax base.

Priority right of persons with disabilities to land

However, practice has developed a number of restrictions that should be remembered when a desire arises to exercise one's rights.

1. Firstly, this is a limitation associated with the payment of land. By general rule, according to paragraph 2 of Article 28 of the Land Code of the Russian Federation, the provision of land plots that are in state or municipal ownership, in the ownership of citizens and legal entities is carried out for a fee.

Types of use of land plots: - for direct personal farming - the land plot should be no more than 2 hectares; - for the construction and maintenance of a residential building, as well as utility buildings and structures, i.e. personal plot: if such a plot is located in a village, then it should be no more than 0.25 hectares, if in a village - no more than 0.15 hectares, in a city - no more than 0.10 hectares; - for individual summer cottage construction, the plot should be no more than 0.10 hectares; - for the construction of individual garages - no more than 0.01 hectares; - for gardening - a plot of no more than 0.12 hectares. The owners of land plots, land shares (shares) and land users are exempted from paying the tax for the period of validity of the fixed agricultural tax, provided that the land plot and land shares (shares) are leased to the payer of the fixed agricultural tax.

How to get a land plot for a disabled person for free and is it possible

And although now all plots from municipal and federal lands can be provided to citizens in the ownership or long term rental only in public auctions and those who offer the highest price, disabled people are an exception. Land for people with disabilities is not provided free of charge, but the right to receive land first allows them to obtain land at a low cost.

At the same time, according to the Land Code, all land surveying and cadastral registration of the site are carried out at the expense of municipal authorities. How to register land: step-by-step instruction If you decide to purchase a land plot and want to take advantage of your benefits.

Benefits for renting land for people with disabilities

The constituent entities of the Russian Federation shall manage and dispose of land plots owned by the constituent entities of the Russian Federation.

Not everyone can afford apartments in the city center, and not everyone can afford an apartment not in the city center. Wouldn't it be cheaper to build your own house? Here you can already turn around according to your means: who will build a cottage, and who will not disdain a small house. True, another question arises here: how to get land, because without the latter, nothing can be built!

Of course, I want to get hectares for free, but more. But how to do that? How to get land for free? This is exactly what will be discussed in the article. And for those who are interested in how to get land for rent or ownership, there is also a lot useful information. So, forward to the world of land.

How to get land for free

You can get land different ways: participate in an auction, use land under the terms of a lease, or even start building on a no-man's land. We'll talk about all this a little later, but now all the attention is on the sweet word "free". Let's find out how to get land for free and whether all categories of citizens are entitled to such an advantage.

Who is entitled to free land

To begin with, we will define the subjects that have the right to receive gratuitous land. Each region has its own conditions for extradition and lists of citizens who are primarily applying for free allotments. As a rule, these include: large and young cells of society; families with disabled children; persons in need of better living conditions and who are on the pencil in the local municipality. We will also include veterans here, however, some of them.

1. young families

If you and your other half are less than thirty or thirty-five years old (the age limit is different in different regions), then you are considered a young unit of society. Before you get land as a young family, check the citizenship of both spouses - it must be Russian. It is also desirable to live within the Russian Federation for at least five years. Well, and most importantly, you need to confirm that your family needs to improve their living conditions.

1. Large families

Approximately the same situation with large cells of society. Here main feature- the presence of children, but not just how many, but more than three. Accordingly, when submitting an application, do not forget to attach evidence of their birth to the package of documents.

If, in addition to having many children, you are also a family that needs to improve its housing situation, then your chances of getting land are doubled. A few examples of how living conditions are not important (with emphasis on "a"):

• your housing is dilapidated and emergency;
• in a residential area there are no basic conditions necessary for a comfortable stay - water, heat, etc.;
• there are fewer square meters per person in an apartment than is required by the norm;
• children of different sexes do not have a separate room;
• you have to live with a chronically ill person.

1. Veterans

How to get land for a veteran? Everything is the same - with a package of documents, stand in line to receive a lot. Also, if you are a Hero of Labor or Soviet Union or holder of the Order of Glory, then you have the right to receive gratuitous plots for the following purposes:

• gardening and horticulture;
• maintenance of household plots;
• dacha or IZHS.

Also, persons living and working in rural areas for at least five years can count on free land. It is desirable that the work was related to agricultural production.

Who else? Those persons who have used this land for quite a long time can also receive land free of charge. At the same time, a house must be erected on the site, the owner of which the subject became before 2001. A situation with the transition of the building by inheritance is also possible.

There is another option: the use of no man's land. If no one uses a piece of land for a certain number of years (each region has its own term), then it is quite possible to take it and use it for its intended purpose. Even build a house! But! The owner may show up, then there will be no problems! Therefore, think a thousand times what such a tempting prospect can turn into.

This is interesting! Apart from general conditions receive free land and have their own regional programs. For example, the program for the free allocation of land in the Crimea and the Far East. Also in the plans of the leadership is to issue free land for the so-called arrangement of the family homestead. The conditions are fabulous: they give out a hectare of land for building a house and using the land, and you don’t even have to pay taxes.

But! It will not be possible to sell, rent, or divide this plot. Only transfer by inheritance to family members is possible. Yes, and such sites will be issued only away from settlements, and all necessary communications will have to be carried out at their own expense. Although, someone, on the contrary, is attracted by life away from civilization and all its benefits.

Steps to the coveted site

So, to whom the land allotments are given out, they have determined. We pass directly to the question itself: how to get land. Free is free. But how much time, effort and nerves will have to be spent to knock out this coveted piece of land, that's another question! You need to collect a bunch of all sorts of pieces of paper, go around several instances and stand in the same number of queues.

There are two options for obtaining a free plot:

• we write an application as a preferential category and expect the allocation of land, as a rule, outside the city;
• we are looking for a dress on our own and submit an application specifically for it.

The second option is for those who are not satisfied with a plot outside the city, and they want to build a house within its boundaries.

How to find such a site? Catch instructions!

1. We go to the public map of Rosreestr and study the options of interest. In addition to other information containing information about its cadastral number or price, you can find out if this land is free. In case of a positive answer, you can immediately apply online for land.
2. In addition to the electronic application, it is advisable to come to the administration in person in order to provide all required documents. These include information about the applicant and his family, their living conditions, as well as information about the desired site.
3. Thirty days later we visit the administration again to conclude a lease agreement for the land. Of course, this will happen in the event of a positive decision to allocate land to you. Do not forget to register the lease rights in Rosreestr and get a cadastral passport.

Important! Renting is one thing, but owning is another. Therefore, take care of transferring the inheritance to the property. More details about both types of land use will be discussed in the following chapters.

How to get land for rent

Let's start with the question: how to get land for rent. To begin with, you need to choose a dressing. How to do this was described in the previous chapter. Let's just add a few clarifications here:

• it is necessary to check if there are objects on the site that prohibit individual construction, for example, the construction of a gas pipeline;
• make sure that the chosen place is allowed for use - this is neither a protected park, nor a cemetery, nor an object for protecting the state border or storing radioactive waste;
• you need to be ready for the auction.

About what an auction is and what it is eaten with, it will be discussed further.

There are several types of auctions: the administration itself can put forward plots for auction, or individuals can also rush in. Let's consider each case in more detail.

Auction of land plots initiated by the administration

How to get land by auction? The main thing is to keep track of information about such auctions on the website of the administration or in local newspapers. The entire organizational part of the auction is carried out by the municipality. He sets the term for the conclusion of the contract, as well as the starting rental rate. By the way, it is the rent that will be the subject of bargaining.

To participate in the auction, an application, a passport and a receipt for making a deposit are required. Moreover, all this must be provided five days before the auction.

This is interesting! It is impossible to acquire land ownership through such an auction. It can only be rented!

The initiator of the auction is a private person

You already know how to choose a site for yourself. It would be prudent to familiarize yourself with it on the ground before applying. Make sure the site is free of encumbrances such as orphan buildings or pipelines. Also check the ability to connect to engineering networks.

In the application for holding an auction, it is necessary to indicate the cadastral number of the site, as well as the purpose of its use. Within two months you will have to receive an answer: either the auction will take place or not. There can be many reasons for refusal: from the unsuitability of land for use to its withdrawal from circulation.

Well, if within a month after the announcement of tenders for this land, there are no more applicants. So she will be yours. Otherwise, you will have to fight. Whoever is willing to pay the most rent wins.

The lease agreement is concluded for a period of three years. During this time, it is necessary to complete the construction of the house and get the opportunity to register the land as a property.

What if there are no trades?

How to get land without bidding? Is it possible? Yes, this is possible. But here you will have to look for land that is not on the cadastral register and independently deal with both its land surveying and the preparation of a cadastral passport. And that's extra time and money.

The scheme is the same: we are looking for a plot, we submit an application, we independently put the land on cadastral registration, we conclude a lease agreement.

What else? To indicate the purpose of using the land, you can indicate not individual construction, but, for example, gardening. The cadastral value, as well as the cost of rent, will be lower. Yes, and it is not necessary to build an entire residential building on the site for redemption of the property. An ordinary bath will suffice. If the area is within locality, it can always be re-registered for free in IZHS.

Also try to use the land for the purpose specified in the application. Otherwise, the municipality may terminate the lease.

How to get land ownership

next no less important question: how to get the land in the property. This process may be preceded by:

• transaction: purchase, donation, will;
• succession: inheritance, reorganization of a legal entity with the transfer of its rights to successors;
• re-registration: if for fifteen years the owner of the site has conscientiously performed his functions, then the right to own the land passes to him;
• re-registration of the property from the lease.

In order to register the land in private ownership, you need to do the following:
1. Put the allotment on the cadastral register and issue the appropriate passport.
   This will require a meeting with a cadastral engineer who will carry out a land survey, draw up a plan of the house and take the necessary photographs.
2. We pay the cadastral value of the land.
   This applies to those persons who do not fit into the categories of beneficiaries who received land free of charge. You also don't have to pay a rent-to-ownership fee for land you already use or on which a home has already been built.
3. We receive a certificate of registration

After submitting the entire package of documents, we wait for some time and get the coveted piece of paper

For your information! Obtaining a certificate is already the end point in the registration of land ownership. All previous activities: surveying the site by a surveyor, drawing up the boundaries of the land, surveying, and so on, will take a lot of time. Therefore, tune in that before you get land in your property you will have to spend a lot of effort, time and money.

Of course, if you have already built an owned house, then registering the land on which this house is built seems to be easier as well. Here the psychological factor and the fear for one's property already play a role: no matter how this very house is taken away. After all, if there is no land, there is no home. What if the land lease runs out or you just see that they want to take away this piece. Therefore, it is better to let it be all honor by honor. With the right papers somehow and breathe more evenly.

And if one of the readers has not yet decided whether he needs land and a house on it, or is it better to limit himself to living in an apartment, then we advise you to read the following article:

How to get land for farming

Let's move on to one more interesting question: how to get land for farming. After all, not everyone is interested in land only for the purpose of building residential buildings. Someone thinks about agriculture and dreams of being, for example, a farmer.

Let's start with the nuances:

• lands intended for farming are agricultural lands;
• farm plots must be located outside the boundaries of the settlement;
• farm land should only be used for its intended purpose.

To obtain land for farming, you must also submit an application to the local authorities indicating the type of activity, the number of participants in the farm, as well as the planned volume of production. Also, do not forget to indicate under what conditions you need the land: lease or ownership. In the first case, you will need to name the terms of the lease.

The state, in turn, is trying in every possible way to support the farming business: from measures to transfer personal subsidiary farms to peasant farms to various kinds of subsidies.

The advantage of land in the status of a farmer is the simplified procedure for its lease, and the square footage of the allocated plots is increasing. But for rent, the auction procedure will still have to go through. It is also possible to re-register the land into ownership after three years of lease.

Private land rental

How to get land for farming, bypassing the state? In addition to renting farmland from the state, it can be rented from private individuals. The latter can be both physical and legal entities who owned a suitable plot. There is no need to waste time both going through the authorities and preparing documents.

But the selected land must pass the state cadastral registration. And the private owner can set the rental price at his own discretion, which may be more than the state price. And one more thing: when concluding a lease for a lease term of more than eleven months, it must be registered with Rosreestr.

Summing up

So, if you are wondering how to get land, do not put off the matter indefinitely - start looking for a suitable site right now. It will take a long time until the coveted piece of land becomes your property. And any real estate that is owned sounds somehow better than rented.