Land tax

print

Who is required to pay the land tax

The land tax is payable by individuals, who own land property on the right of ownership, right of permanent use or the right of inheritance.

How to calculate the land tax amount payable

Land tax rates are set by the governments of the territorial subjects of the Russian Federation and the local governments. The tax payable is calculated on the basis of the cadastral value of the land property as of January 1 of the year for which the tax us calculated. In case of shared ownership the amount of tax due is paid by owners on the pro rata basis.

Key legislation on land tax

Chapter 31 of the Tax Code of the Russian Federation is dedicated to the land tax.

Valid as of 18.05.2012