Land tax payers are individuals who own objects of taxation:

3. on the right of primary gratuitous temporary land use.

Object of taxation

The object of taxation is a land plot (in case of shared ownership of a land plot it is a land share).

Taxation base

The taxation base for determining the land tax is the area of a land plot and (or) a land share.

Basic tax rates on the lands of localities

The basic tax rates on the lands of localities (except for house plots) are set per square meter of area in the following sizes:

Calculation procedure and tax payment terms

Calculation of tax is carried out by applying an appropriate tax rate determined taking into account the provisions of this chapter to the tax base for each land plot separately.

In case of termination of the right of ownership or the right to use a land plot, the land tax is calculated for the actual period of use of land plot.

Payment of the land tax is made to the budget at the location of a land plot.

For taxable objects that are in common shared ownership, the tax is calculated in proportion to the share of each of the owners in the total area of such objects.

Calculation procedure and tax payment terms for legal entities and individual entrepreneurs

Taxpayers calculate the amount of land tax by applying the appropriate tax rates to the tax base.

Legal entities and individual entrepreneurs, except for individual entrepreneurs applying a special tax regime for small businesses should calculate and pay current land tax payments during the tax period.

The amount of current payments is determined by applying the appropriate tax rates to the tax base for taxable items available at the beginning of the tax period.

Taxpayers, except for individual entrepreneurs applying special tax regimes for small businesses, pay the amounts of current tax payments in equal shares no later than February 25, May 25, August 25 and November 25 of the tax period.

In case of transfer of rights to taxable objects during the tax period, the amount of tax is calculated for the actual period of ownership of a land plot.

A tax payer makes the final calculation and pays the land tax no later than ten calendar days after the deadline for submitting the declaration for the tax period.

Individual entrepreneurs applying a special tax regime for small businesses pay land tax no later than ten calendar days after the deadline for submitting a declaration for the tax period.

Tax period

The tax period for land tax calculation is a calendar year from January 1 to December 31.

Tax reporting

For land plots used (to be used) in entrepreneurial activity, individual entrepreneurs (except for individual entrepreneurs applying a special tax regime for small businesses) and legal entities submit calculation of current payments on land tax no later than February 15 of the current tax period for tax obligations determined by the beginning of the tax period to the tax authorities at the location of land plots.

A taxpayer submits the following documents no later than ten calendar days before the next (during the tax period) deadline for the payment of current payments:

• calculation of current payments: in case of tax liabilities occurrence during the tax period, with the exception of those arising after the last deadline for payment of current payments;
• additional calculation of current payments with the appropriate adjustment of the amount of such payments and their distribution in equal shares for the upcoming payment dates: if tax liabilities change during the tax period.

If tax liabilities arise after the last deadline for the payment of current payments, taxpayers do not submit the calculation of current payments.

The declaration is submitted to the tax authorities at the location of land plots no later than March 31 of the year following a reporting tax period by:

1. legal entities;
2. individual entrepreneurs for tax obligations determined by land plots used (to be used) in entrepreneurial activity;
3. individuals (including persons engaged in private practice) for tax obligations determined by land plots used (to be used) in entrepreneurial activity and (or) in activities related to such private practice.