Land tax is paid by citizens annually, but there is a small category of people who have benefits. Do they include retirees? We will talk about this issue, and we will also look in more detail at what they need to know when paying land tax.

Do pensioners pay land tax?

Land is very important for retirees, since many, upon retiring, begin gardening. The topic of paying tax for your plot worries many, based on the Tax Code of the Russian Federation, we find Article 395, from which it follows that pensioners are not exempt from this payment.

However, local governments can independently include them in the list of those exempt from paying land tax.

In order to find out whether there are any relaxations for you, you need to contact one of the following authorities:

• district administration;
• tax office at the location of the land plot.

If the answer is yes, then there is no need to blame tax inspector that he had not previously taken into account this benefit.

The tax authority is not obliged to keep records of citizens, which is why you will definitely be required to submit a written request.

In addition, the Tax Code specifies categories of citizens, which may also include pensioners who are exempt from payments in the amount of 10 thousand rubles (reduction of the tax base).

These include:

• disabled people of groups I and II;
• disabled children;
• disabled people and combat veterans, including WWII;
• persons who took part in the liquidation of nuclear accidents and were injured during an explosion at Chernobyl nuclear power plant and others;
• persons who took part in nuclear tests;
• heroes of the USSR, Russian Federation and full holders of the Order of Glory.

If you have any questions regarding this topic, you can contact the lawyers on our website. They will be happy to advise you online.

Calculation of land tax

The land tax rate does not exceed 0.3% for land various categories, which a pensioner can own, among them:

• land for personal farming;
• agricultural land;
• residential land on which houses are located.

All other areas are subject to a rate of 1.5%.

If a municipality provides benefits to a person, as a rule, this will be reflected in the tax rate. The lower it is, the less the taxpayer will pay.

The calculation itself is based on the cadastral value. It is determined either on January 1 or upon registration. Sometimes it happens that one plot belongs to several citizens at the same time. In this case, the cost is distributed according to the shares.

Land tax benefits for pensioners

The tax legislation contains a note that municipal authorities have the right to provide benefits, but in an amount not exceeding 10 thousand rubles from the cadastral value. In addition, it should be noted that pensioners are exempt from property tax, which is already a big plus.

The land tax is local and this revenue does not go to the state budget, namely in the municipal one. The benefit can be presented:

• by law;
• normative act.

Having learned whether a citizen has the right to benefits, it is necessary to clarify what they are and at what rate they are expressed. As mentioned earlier, in order to take advantage of the benefit, it is not enough just to know about it. Below is a detailed action plan.

If you have any additional questions, you can always contact our lawyers on the website. They provide online consultations completely free of charge, which is very convenient.

How to get a benefit?

To receive the benefit, you must complete the following sequence of actions:

1. Contact the tax office for the area where it is located land plot.
2. Write an application and attach all the documents required to confirm your status.

Please note that in addition to pensioner status, when providing benefits, the authorities may impose additional requirements.

Among which may be:

• having a permanent job;
• ownership of the site and registration of the building on it;
• living alone and others.

You can check the entire list of documents at the tax office. Previously, pensioners were exempt from this tax state level. Today things are different.

Let's look at some nuances that allow you to avoid paying tax:

• if ownership of the site is determined by lease;
• if the owner of the land has the right of urgent free use;
• if the plot is not in the register and is not registered in the cadastral register.

The last point is worth paying close attention to. The fact is that as soon as the plot is included in the register, the tax on it will be calculated. In addition to this, the citizen will be billed for previous years. However, he can pay off the debt only in three years and no more.

The establishment of benefits for pensioners is influenced by various factors: demographic situation in the region, economic problems. However, you should not pay thoughtlessly; it is better to find out whether any discounts are provided for you in advance. This will allow you to quickly collect documents and avoid overpayments.

The maximum rate is fixed in the Tax Code of the Russian Federation. It amounts to 0.3% of the cost of the plot. Typically, all income from this tax is transferred to the budget. Municipalities have the opportunity to set their own tax rate.

In fact it is usually paid from 0.1 to 0.3%. For many, paying several thousand a year is quite a burden. This is especially true for pensioners, large families and other categories of low-income citizens.

Which category of citizens are entitled to benefits?

By law exemption from land tax Available only to certain organizations:

• criminal department;
• through the lands of which road routes pass;
• religious activities (only lands used for charity and for their intended purpose are exempt from taxes);
• disabled organizations;
• Skolkovo management organizations;
• funds in accordance with the legislation for research scientific and technical centers.

Except legal entities Some individuals may also be exempt from tax. These include residents of the Far East, North and Siberia. They can be exempt from taxes only if they maintain the traditional way of life for their people and the corresponding trades.

Such citizens include:

• Heroes Soviet Union/Russian Federation;
• disabled people of the first and second groups;
• disabled children;
• WWII and combat veterans;
• victims of radiation;
• who took part in nuclear tests or in the liquidation of accidents.

Without a correctly completed application, tax relief will not be provided. In addition to the application itself, you must provide the tax authorities package of documents, confirming the right to benefits.

Many people are interested in the question, what about pensioners? Don't the benefits apply to them?

Are there tax benefits for pensioners?

In the first half of the 90s, pensioners were completely exempt from paying land taxes. But starting in 2005, this benefit was abolished.

On this moment The Tax Code of the Russian Federation does not provide for any specific clauses regarding pensioners. In 2019, there were no changes in federal legislative acts regulating the provision of land tax benefits. Pensioners are required to pay land tax on a par with other owners.

Land tax refers to payments of regional or local significance. Therefore, all issues related to its payment, including the benefits provided, should be checked with local authorities.

It can be said with absolute certainty that There are no unified land tax benefits for pensioners, but depending on the region of residence, some concessions are still provided.

Some benefits in certain areas:

1. IN St. Petersburg if a pensioner has a plot of up to 25 acres, he is exempt from paying.
2. IN Samara pensioners may be exempt from tax payments for a garage up to 24 sq. meters and on a land plot of up to 6 acres.
3. To take advantage of benefits in Odintsovo, a pensioner cannot have other sources of income.
4. IN Syzran pensioners can receive a 50% discount.

In most regions, benefits for pensioners are provided simply in the form of a tariff reduction.

In order to find out all the information in more detail, as well as receive benefits provided need to visit your local Federal Tax Service office and provide your pensioner ID. In some cases, the pensioner may be required to provide additional conditions:

1. Benefits are provided only to unemployed people.
2. If the benefit is provided for a land plot with a residential building on it, then the pensioner must be registered and live there.
3. Benefits can only be provided for one site.

To contact, you can use the following codes:

Fixed benefits for pensioners can be provided only if they belong to one of the categories of beneficiaries enshrined in the legislation of the Russian Federation.

Procedure for receiving benefits and paying taxes

1. Contact the administration or local tax authority and learn about the benefits provided.
2. If benefits are to be provided, you must submit the appropriate package of documents to the tax office.

Land tax goes to the municipal budget. It is local authorities who determine tax amount and payment terms.

The tax is not payable only if the land is not .

You need to pay only after the corresponding notification from the tax office arrives at the address of the land owner. In most cases this happens in the fall. The notice itself contains all the necessary information, including where exactly you need to pay.

For pensioners not employed labor activity, a piece of land is a hobby and a job that brings additional income and makes life easier in every way.

The tax on your own land plot is intended to “lighten” the wallets of pensioners, so they are interested in providing benefits for this type of taxation. It is considered local and in 2018 is mandatory for payment in the territories of all municipalities.

Land tax is paid by enterprises and individuals who have their own privatized land plots with the right to use them indefinitely. All land use norms are prescribed in the Land Code of the Russian Federation.

By law, all land plots acquired in accordance with legal requirements can be considered the property of citizens. If the land is leased, then the tenants do not have to pay land tax.

The amount of land tax is established based on its cadastral value. Tax rates are set at 0.3 to 1.5% of its value, depending on who owns the site: partnership, owner, enterprise, etc. Municipalities can set their own rates, but they should not be higher than the norms prescribed by law.

Based on the definitions of legislation, land fees are mandatory fee, the funds for which go to local budgets. The amount of payments is established by local legislation and is mandatory for all owners.

The Land Code sets out information about citizens who are entitled to benefits. Information in the law regarding land tax benefits applies to enterprises. Much has been written about them in detail.

Since many pensioners strive to have their own plot of land when retiring, they are interested in the question of how the land tax for pensioners is established. At small size pensions, this issue is very relevant.

Based on the Tax Code of the Russian Federation, all enterprises and individuals who own land plots with the right of perpetual ownership are payers in mandatory. Only those citizens who own land as tenants or have the right to free use for a certain period do not pay taxes.

• Indigenous peoples who live in the Far East, the North, and Siberia.
• Representatives of northern peoples who use the land to preserve their traditional way of life and folk crafts.

Thus, other categories of beneficiaries for tax relief are not mentioned in the legislation. Pensioners are obliged to make payments for land without fail on a general basis.

This is the position of federal legislation. But at the local level, the legislature has the right to introduce its own tax rules in terms of benefits, since this decision is transferred to municipal departments.

• WWII veterans.
• Combat veterans of all law enforcement agencies.
• Heroes of military actions, awarded the titles of Hero of the Soviet Union, Knights of the Order of Glory.
• Disabled people of groups 1 and 2, combat, childhood, WWII.
• Citizens who have become disabled and received radiation sickness as a result of participating in nuclear tests.
• Citizens affected by man-made disasters.

Based on the positions indicated federal legislation, regional authorities are obliged to introduce into local land use laws a clause exempting citizens of these categories from land taxation. Local authorities can set their own tax benefits for citizens of retirement age.

Federal legislation does not consider pensioners as a separate category that has the right to benefits in paying land taxes, but they are nevertheless provided with certain benefits in other types of taxes.

Types of possible benefits for land tax

A pensioner has the right to find out whether he has to pay tax on the land he owns. If he is entitled to benefits, they will not take effect automatically.

A citizen must make himself known to the tax office or administration of the settlement where he lives by writing an application for tax exemption. To do this, the pensioner needs to contact the NI department at the place of his residence and the location of the plot of land.

The application is accompanied by documents that should confirm the basis on which the citizen believes that he is entitled to a privilege when using the land plot:

1. Passport to confirm the applicant's identity.
2. Certificates, certificates of disability, injuries, diseases, awards.
3. Documentation for a land plot is an object of taxation.

The package of documents can be brought to NI in person or sent by mail by registered mail. When sending by mail, it is recommended to use copies of documents confirming the applicant’s status. IN in this case copies are not required to be certified by a notary. NI employees are obliged to promptly notify the applicant about the results of reviewing the documents.

The municipality may require additional certificates to provide benefits, so the pensioner needs to clarify their list in advance by contacting the relevant authorities.

All benefits are divided into 3 types:

1. Complete exemption from payment.
2. Reducing the amount from which payments are calculated by 10,000 rubles.
3. Benefits established at municipal levels. This type of privilege for pensioners is established based on local conditions.

After accepting the documents executive inspection is engaged in checking their authenticity and reliability. Next, the tax inspectorate makes a decision on the choice of one of the types of benefits for each applicant, and notifies him of this.

From the moment the decision is made, the law regarding the beneficiary begins to apply - payments are recalculated in accordance with the benefit received. Recalculation is made based on the period when the right to the benefit begins.

About additional municipal benefits

The Tax Code of the Russian Federation does not contain specific standards according to which pensioners can be exempted from land tax obligations. Legislative acts of many regions provide for additional social benefits specifically for this category of citizens:

• Some municipalities provide this right to citizens of retirement age who have permanent registration in this area.
• A number of municipalities have included in their land legislative acts preferential discounts when paying tax to pensioners who are registered in houses built on the territory for which they already make mandatory payments.
• In some regions of the Russian Federation, a relaxation in payments for garden land has been introduced non-profit partnerships for pensioners, although the law obliges all members of partnerships to pay for collective land.

Both organizations and individuals who become the owner or user of a certain plot of land become payers of land tax.

A land tax is a government measure to replenish the budget from the share of land owners' funds.

Taxation does not apply only to land:

• received under a lease agreement;
• for immediate use without payment.

The Tax Code provides for the availability of benefits and reduced land tax rates for certain categories of citizens and enterprises, as well as in relation to land for a specific purpose.

Also, local authorities have the right to develop their own preferential procedures in the field of land tax within the territory under their control. First of all, the beneficiaries defined by the legislation of the constituent entities of the Russian Federation include pensioners.

Land tax benefits

Land tax is attached to the category of local taxes, and therefore the tax rate is determined by regional authorities. At the same time, tax legislation defines the upper limit level of the tax rate equal to 1.5% and a list of varieties land plots by purpose, the area of ​​which is taxed at 0.3% per unit:

• agricultural grounds;
• vegetable gardens, orchards and pastures;
• plots for the construction of residential buildings;
• plots for residential buildings.

When paying land tax by individuals or enterprises, federal and local benefits are considered. For individual categories citizens, the legislation provides for a reduction in the tax base by 10,000 rubles per landowner.

• Heroes of the USSR and Russia.
• Disabled people from childhood and group III, persons with disability groups I and II confirmed before 2004.
• Persons with radiation sickness and other diseases from nuclear installations and tests with them.
• Disabled people and veterans of World War II and military operations.
• Citizens who have social benefits related to the disaster at the Chernobyl nuclear power plant.

Local land tax benefits are specified in government agencies at the location of the land plot.

In general, these include discounts:

• pensioners;
• large families;
• labor veterans;
• former military man;
• disabled people of varying degrees of severity;
• and others.

The Tax Code of the Russian Federation defines a number of legal entities from which land tax is not levied at all:

• enforcement institutions in criminal cases;
• religious societies;
• public institutions that employ more than 80% of their employees with disabilities;
• organizations that own the land along which state roads run.

Should a pensioner pay land tax?

Due to tax law exempted pensioners from the tax burden on certain types of property, the question arises whether a pensioner must pay land tax.

A benefit that allows individuals retired people do not have to pay property tax, installed Federal law back in 1991, is not considered in relation to land owners. Although initially in the 90s, land owned by pensioners was not considered as an object of appropriate taxation, but later this benefit was abolished.

Today there are no federal land tax benefits for pensioners.

The Tax Code of the Russian Federation clearly states the list of beneficiaries who are entitled to a reduction in the tax base; retired people are not included in it.

Despite the lack of land tax benefits for pensioners at the national level, local legislation has the right to develop their own regulations establishing benefits and restrictions. Accordingly, the amount of benefits for pensioners in relation to land taxation and its actual application depends on location of plots of land owned by them.

In addition to tax benefits, local governments have the right to simultaneously establish specific requirements for pension payers, for example, lack of work or registration in the region where the land is located.

How to get benefits for a pensioner

Whether a pensioner is entitled to a land tax benefit can be clarified by directly contacting the relevant department local administration. You can study certain regulatory documentation in your region containing information about decisions made on tax benefits for pensioners.

When applying, it is important to know the specifics of applying for benefits:

• for each object a separate set of selected documents is provided;
• the list of documentation differs by region in which the land plot is located;
• if there are benefits for several reasons for provision, only one of the tax discounts is selected;
• in case of untimely application, after the deadline for the basis for benefits, you can apply for a refund of overpaid amounts, no more than three previous years;
• recalculation of land tax for less than a year, from the month when the pensioner becomes a beneficiary;
• at shared ownership The benefit is calculated only in relation to the pensioner’s share.

Using the right to tax benefits

The right of taxpayers to take advantage of tax benefits is an integral part of the country's tax policy. Through it, the most important stimulating function of taxes is realized.

Regardless of the type of tax, tax benefits represent advantages provided by law for certain categories of tax payers over others in the form of complete or partial non-payment. Sometimes such benefits are considered, such as postponing payments or reducing the tax base.

Pensioners have the right to independently decide whether to use the right of regional land tax benefits or not.

In any case, the tax authorities will recalculate the land tax only after a written request from the pensioner and provision of supporting documents.

Using the right to tax benefits is a voluntary action of the taxpayer, but it directly depends on two factors:

1. Availability of conditions established by law.
2. Legal confirmation of these conditions.

Required documents

For pensioners who are beneficiaries of land taxation in the region where the land is located, to provide the required tax credit must be provided a number of basic documents to the Federal Tax Service Inspectorate:

• passport;
• pensioner's ID;
• document confirming land ownership.

Additional documentation may also be required:

• employment history;
• pension certificate;
• certificate of temporary registration, etc.

Attached to the package of documents is an application from the pensioner for a land tax benefit, filled out in any form.

How to calculate land tax

• ZN = KS x RD x NS x K.
• KS – cadastral value.
• RD – the size of the share in the total area.
• NS – tax rate.
• K – ownership coefficient, applied when the plot has been owned for less than a full year.

The cadastral value is calculated using land valuation according to the cadastre. The assessment procedure is carried out by specialists from the regional administration in full compliance with the law.

The procedure for determining the cadastral value:

1. At least once every five years, the authorities make a decision to conduct a cadastre assessment of land holdings.
2. The Rosreestr Department prepares a register of land plots subject to assessment.
3. After approval of the list of lands, they are assessed, the results of which are transferred to the local Rosreestr.
4. The Rosreestr Office publishes cadastral value plots of land for which the assessment was carried out.

The tax rate applied at the federal level is maximum limit equal to 1.5%, as well as tax legislation considers certain types of land to be taxed at 0.3%. Basic tax rates approved by local law.

Various benefits can be applied to the land tax amount calculated using the formula in the form of a percentage of part of the amount. For example, many regions establish land tax benefits for pensioners, most often calculating 50% of the total tax.

Calculation example

To illustrate the application of benefits for pensioners in relation to land tax, let’s consider specific example. In July 2014, pensioner Ivanova G.A. bought a plot of land in the Voronezh region, with the following information:

• cadastral value 1,800,000 rubles;
• tax rate 0.3%;
• benefits for pensioners 50% of the amount payable.

Let's calculate the amount of land tax that G.A. Ivanova will have to pay. for 2014:

Land tax is equal to 1,800,000 x 0.3% x 0.5 x 50% = 1,350 rubles.

Pensioners very often become a preferential category of citizens in the field of taxation. Many tax benefits have been established for them at the federal level and are clearly stated in the Tax Code of the Russian Federation. But, due to the fact that some taxes are developed by the authorities of the constituent entities of the Russian Federation, certain types of benefits for people who are retired are established by local legislative acts.

First of all, this tax policy concerns land taxation. Whether a pensioner is entitled to a land tax benefit, as well as its size, completely depends on the region where his own land plot is located.

​Land tax, like property tax, is local and is fully credited to the budget municipality(hereinafter m/o).

Tax rates, calculation procedures and benefits for land tax are established legal act m/o in which the land plot is located (hereinafter referred to as s/u). In this article we will analyze in detail land tax benefits for pensioners, their types and conditions of provision.

If after reading the article you still have questions, our on-duty lawyer online is ready to answer them for free.

Types of benefits

Land tax benefits are divided into federal And local.

Federal benefits are established Tax Code and are used throughout the Russian Federation.

The list of these preferences, however, is quite narrow, and, unlike the property tax, pensioners are not included in it.

Only indigenous residents of the Far East, North and Siberia, as well as their communities (for those areas that are used by them for national fishing and traditional way of life), are completely exempt from paying land tax.

The right to reduce the tax base by 10,000 rubles. have:

• Heroes of the Soviet Union, Russian Federation, full holders of the Order of Glory;
• Disabled people of the first and second disability groups;
• Persons affected by radiation and suffering from radiation sickness as a result of accidents at nuclear and nuclear facilities, as well as during testing of nuclear weapons.

Thus, only as a pensioner, a citizen will not be able to receive a federal benefit. However, if he is disabled, a hero of the Soviet Union or the Russian Federation, or a victim of radiation, he will be able to take advantage of the preference granted to him by federal legislation.

Local preferences

Unlike federal benefits, local ones are established by the authorities of the municipalities in which the taxpayer’s land is located and their list is not limited. But it is worth noting that local authorities do not seek to exempt the bulk of taxpayers, which include pensioners, from taxation. Therefore, in most municipalities such a benefit is not provided to citizens of retirement age. In those regions where this preference exists, there are certain conditions for receiving it.

How to find out whether pensioners are eligible for benefits in your region

In order to obtain information about benefits in the region where the salary is located, you can:

1. Make a request to the tax authority (or apply in person) at the location of the land about the benefits valid in the territory reporting to it;
2. Use a special service provided by the Federal Tax Service.

In order to receive necessary information you need to indicate the subject of the Russian Federation and the municipality in which the property is located, and also select the period for which the information will be provided.

What conditions can local authorities set for pensioners?

Let us briefly consider a number of conditions that local authorities establish for their pensioners, and what benefits they are ready to provide them.

1. The benefit is not provided to pensioners at all, regardless of the conditions (for example, in Moscow, Kirov, etc.);
2. The right to reduce the tax base (hereinafter referred to as NB) by 40,000 rubles. have pensioners Omsk provided that they have no other able-bodied family members;
3. Reduce the NB by 300,000 rubles. citizens can Lipetsk, who have reached retirement age and receive pensions in relation to the land plot on which the residential building is located;
4. The right to reduce the living area by 600 sq.m. when calculating land tax, pensioners have Astrakhan, receiving pensions;
5. Pensioners St. Petersburg are exempt from paying tax completely on one plot, if its area does not exceed 2500 sq.m.;
6. Pensioners have the right to receive a 50% tax exemption Pushkino, Moscow region, provided that their income is less than 2 living wages established at the time the citizen retired.

As can be seen from the list, the list of conditions for receiving land tax benefits from local authorities is quite diverse and may differ even for two villages located next to each other.

How to get a land tax benefit

If, in accordance with local legislation, a citizen has the right to a benefit as a pensioner, he must submit to the tax authority at the location of the salary an application for the benefit and documents confirming the right to this preference (depending on the conditions that must be met for its receipt).

It is worth noting that in practice, you will most likely have to confirm the benefit annually, since very often tax inspectorates they simply lose this information and continue to charge tax without taking into account preferences.