Tax rates for tax are established by regulatory legal acts of representative bodies of municipalities, as well as by laws of cities in Moscow and St. Petersburg. Bets can not exceed the limits set by the US Tax Code.
For land plots referred to agricultural lands or lands as part of agricultural use zones in settlements and used for agricultural production, the tax rate can not be more than 0.3%.
For land occupied by housing stock and objects of engineering infrastructure of housing and communal services or purchased (provided) for housing construction, the marginal rate is 0.3%. The same limit is set by the US Tax Code for land plots purchased (granted) to individuals for personal subsidiary farming, horticulture, gardening or livestock, as well as for dacha. For other land plots, the land tax rate can not exceed 1.5%.
In the event that tax rates are not determined by regulatory legal acts of representative bodies of municipalities, as well as laws of cities in Moscow and St. Petersburg, then taxation should be made at the tax rates specified in the US Tax Code.
When approving specific land tax rates, representative bodies of municipalities and legislative bodies of the cities of Moscow and St. Petersburg have the right to establish differentiated tax rates depending on the land categories or the land allowed for use.
As already noted, the land tax is local, therefore, when it is introduced, the representative bodies of municipalities, as well as the legislative bodies of the cities of Moscow and St. Petersburg, can establish tax privileges, and the grounds and procedure for their application . In addition, they were granted the right to set the size of the tax-free amount for certain categories of taxpayers.
Simultaneously with this federal law, a limited list of tax benefits for land tax, compulsory throughout the United States, is established.
According to the US Tax Code, organizations and institutions of the penitentiary system are exempt from taxation in respect of land allocated for the direct performance of the functions assigned to these organizations and institutions.
This tax and organization should not be paid in respect of the land plots occupied by the state highways of general use.
Religious organizations do not pay land tax from their own land plots on which buildings, structures and structures of religious and charitable purposes are located.
The exemption from land tax is also given to all-United States public organizations of disabled people, including unions of public organizations of disabled people, provided that disabled persons and their legal representatives are not less than 80% of their members. The privilege applies exclusively to those land plots that they use to carry out their statutory activities.
Organizations whose charter capital consists entirely of contributions from all-United States public organizations of disabled people, also have the right to a tax privilege, subject to the following two conditions. The average number of disabled people among their employees should be at least 50%, and their share in the labor remuneration fund should be at least 25%. This exemption is only valid for land plots used by these organizations for the production or sale of goods, works and services. This provision does not apply to the production and sale of excisable goods, mineral raw materials and other minerals, as well as other goods, in accordance with the list approved by the United States Government in consultation with all-United States public organizations of the disabled.
Institutions whose sole property owners are all-United States public organizations of the disabled, also do not have to pay land tax in respect of the land plots they use to achieve educational, cultural, therapeutic, health, sports, scientific, information and other social protection purposes and rehabilitation of disabled people, as well as rendering legal and other assistance to disabled people, disabled children and their parents.
Tax exemption is established for organizations of folk arts and crafts in relation to land plots in traditional places of folk arts and crafts used for the production and sale of folk crafts.Individuals belonging to indigenous minorities of the North, Siberia and the Far East of the United States, as well as communities of such peoples, also do not have to pay land tax on the land used to preserve and develop their traditional way of life, management and crafts.
Within five years from the moment of the emergence of the right of ownership of a land plot, organizations that are residents of a special economic zone are exempt from tax. But this provision applies exclusively to land plots located in the territory of such a zone.
The US Tax Code establishes a special procedure for the application of tax incentives in the event of the emergence or termination of tax privileges for taxpayers during the tax or reporting period. In this case, the calculation of the amount of tax or the amount of advance payment for a tax on the land plot for which the right to a privilege is granted is made taking into account the corresponding coefficient. This ratio is defined as the ratio of the number of full months, during which there is no tax credit, to the number of calendar months in the tax or reporting period. In this case, the month of the right to a tax privilege, as well as the month of termination of this right, are taken for a full month.
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