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Payment of land tax: where, as well as how many Printable version

Last update: 20.09.2022

a man writes on paper and holds a house with one handWho pays land tax?

To land tax payers refer individuals and legal entities with taxable objects with the right of:

1) permanent land use on the right of primary grant;

2) of constantly  land use;

3) of the primary uncompensated temporary land use.

Taxable object

The object of taxation is a land plot (with the common share ownership of the land plot – land share)

Taxable base – the area of the land plot and (or) the land share.

​​How the land use tax is calculated and how to pay for it?

Tax is calculated by taxpayers  by applying corresponding tax rate to taxable base separately for each land parcel.

Legal entities and individual entrepreneurs, with the exception of individual entrepreneurs applying a special tax regime for small businesses, are required to calculate and pay during the tax period current payments for land tax. Terms of payment: not later than February 25, May 25, August 25, November 25 of the current year. Final calculations and payment for land tax is to be done not later than 10 days after declaration submission for the taxation period.

When a tax report is to be submitted?

Declaration of tax on land is submitted to the tax agency by the place of location of taxable objects not later than March 31 of the year after tax year.

Calculation should be completed no later than February 15 of the current tax period.  Newly created taxpayers present calculations not later than 15th day of a month after state registration of the taxpayer.

The taxpayer shall submit the following, not later than ten calendar days in advance of the next (during the tax period) deadline for payment of current payments:

calculation of current payments - in case of occurrence of tax liabilities during the tax period, except for the emerged after the last period of payment of current payments;

additional calculation of current payments with the appropriate adjustment of the amount of such payments and their distribution by equal shares for the forthcoming terms of payment - when the tax liability for land tax changes during the tax period.

If there are tax liabilities after the last period of payment of current payments, the taxpayers do not represent the calculation of current payments.

Calculation of land tax, payable by individuals, receipt of tax authorities not later than July 1 of the year following the reporting year.  16:33Нравится

Citizens pay the land tax to the budget not later than October 1 of the year following the reporting year. (for example, the tax for 2017 is paid not later than October 1, 2018)

How much? Rates

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