Krympress reports:
The Law of the city of Sevastopol dated November 28.2024 No. 831-SS amended in Article 2 of the Law of the city of Sevastopol dated November 26, 2014 No. 81-ZS “On Land Tax”.
For individuals and legal entities, from January 1, 2025, the following bets are established:
- 0.3% — in relation to land plots intended for the conduct of personal subsidiary plots, gardening or gardening, as well as public land plots, garden garden partnerships;
- 0.3% — in relation to land plots intended for housing construction.
We draw attention to the fact that the Tax Code provides for a phased increase in tax amount for taxpayers — individuals. For this category, a coefficient is used that limits the tax growth by no more than 10 percent compared to the amount of tax for the previous year.
When calculating the land tax, benefits are provided, which can be found in the service of the Federal Tax Service of Russia «Reference information on the rates and benefits of property taxes».
The calculation of the tax on the land plot for individuals and individual entrepreneurs is carried out by the tax authority. The term of payment of land tax for these categories of taxpayers is annually no later than December 1. The owners of land will pay land tax at new rates no later than December 1, 2026 on the basis of tax notifications sent by the tax authority.
Legal entities who are payers of land tax, unlike individuals, independently calculate the amount of tax and advance payments. The amount is calculated after the tax period of the calendar year — as an appropriate percentage of the tax base. The tax base, in turn, is defined as the cadastral value of each land plot entered in the USRN. The tax payable to the budget according to the results of the tax period is defined as the difference between the calculated tax amount and the amount of advance payments. Advance payments paid after 1, 2 and 3 quarters are equal to ¼ tax rate from the cadastral value of the land plot.
Starting in 2021, taxpayers-organization tax return on land tax are not represented. Organizations must submit to the tax service notifications of the calculated advance payments for the reporting period, as well as on the amount of land tax for the year. Notifications are sent:
- for 2024 — no later than 02.25.2024;
- for the 1st quarter of 2025 — no later than 04.25.2025;
- for the II quarter — no later than 07.25.2025;
- for the III quarter — no later than 25.10.2025;
- For 2025 — no later than 02.25.2026.
Land tax for 2024 is payable for taxpayers-organizationals no later than February 28, 2025. Advance tax payments are paid in 2025 for the following terms:
- According to the results of 2024 — no later than February 28, 2025;
- for 1 quarter of 2025 — no later than April 28, 2025;
- for the 2nd quarter of 2025 — no later than July 28, 2025;
- For 3 quarter of 2025 — no later than October 28, 2025.
Source: press service of the Federal Tax Service of Russia in Sevastopol
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