Renting agricultural land from a private individual has its own nuances related to the type of permitted use of the land plot and the form of ownership.

Artem, Moscow

Denis! Judging by your question, you are using the land shares of those people who have already died. If this is the case, then your right to use the property terminates upon the death of the owner of the land, and not upon the termination of the power of attorney. If there is no will, then the heirs at law are the heirs.

Matvey, Moscow

Good afternoon. Donation is a gratuitous transaction. Purchase and sale are paid.
It all depends on your goals, and the list of documents depends on the particular circumstances of the case.

How can you profitably use unallocated land shares?

I have a share with certificates for the right to use. A nearby company buys it cheap and scares you with expensive prices for land surveying. I don't want to go cheap!!!

Milana, Moscow

In order not to sell yourself short, look at the market value of such plots and evaluate how profitable it is to sell to the company
If necessary, we will quickly and efficiently prepare the necessary documents to resolve your issues with the possibility of full legal support for your business. Law company "Ava-Kado Business Group"

Karimova Olga Sergeevna

Another contender has appeared for the sold plot

The husband, as a former member of the collective farm, received a share of land. The land was taken into ownership and registered. Last year (October 2008) my husband sold his plot. However, two weeks ago a bidder for this site appeared. According to him, at the collective farm meeting in July 2007, the land shares were leased to him. Doesn't provide any documents. He supposedly has a list of meeting participants. But my husband definitely did not participate in this meeting. Now this applicant demands that the land sale transaction be declared invalid. The new owner of the land cannot register the acquired land and demands a refund from her husband. What to do in this situation?

Egor, Moscow

Contact lawyers (advocates) in person. Perhaps they want to deceive you.

12/18/2019 - Maxim Trunkov

We handed in the documents for the sale of the share almost a year ago, but still haven’t given the money, what should I do?

12/18/2019 - Lyudmila Vorobyova

Parents sold shares in October 2015. , for three years they promised to provide in kind under the contract one ton of grain and a bag of sugar, in June 2016. Mom dies and gets nothing, is this right?

12/05/2019 - Denis Parkhomchik

Hello! The fact is that my mother has a share in the village. And the farmer has not given the money for the second year! What can we do and where can we turn???

The question was answered over the phone.

08/13/2019 - Lidiya Andreeva

Hello. My mother died 5 years ago, and her share is used by the tenant, now I want to transfer the share to myself. Is the tenant obligated to pay me money for these 5 years of use?

The question was answered over the phone.

08/12/2019 - Yuri Penkov

Hello, I have such a situation in Kalkhoz where the land share is located. I don’t live and didn’t know that there was a share. I paid tax every year for it, but when I went to the tax office and asked for what. I found out that I had a share in Kalkhoz for 9 years. I haven’t received it there. grain, etc. do I have the right to claim grain from the collective farm for 9 years

The question was answered over the phone.

08/05/2019 - Yakov Onufriev

Hello, please tell me how much does 26.4 hectares of land cost?

07/23/2019 - Nikolay Balbutsinovsky

Hello! I have the same problem, my grandmother had a land share, she died in 2009, she has a son and a daughter who inherited by gender in 2017. When we went to the cadastral office to get a number, they gave us a new number. And it so happened that someone else took over our share and sold it. We have in our hands a certificate of state registration of the right with a conditional number.

The question was answered over the phone.

02/18/2019 - Zoya Lebedeva

My mother and I have lived in the village all our lives, when they started registering and distributing shares of land, my mother and I were told that it was not allowed. We recently found out that we have the right to a share of land.

The question was answered over the phone.

01/31/2019 - Ksenia Shcherbakova

There is an inherited share of 2.4 hectares. A few years later I wanted to allocate land, but somehow miraculously the share was reduced to 8 acres. Is this legal?

The question was answered over the phone.

01/25/2019 - Zoya Yakovaleva

The share is registered in the name of my sister. How can half of the share be transferred to my brother?

The question was answered over the phone.

01/11/2019 - Evdokia Belousova

Hello. There is a land share, 7.92 hectares. In Korenovsky district, Art. Sergievskaya. The question is how to sell it most profitably and at what price!?

The question was answered over the phone.

06/15/2018 - Boris Barboshin

Good afternoon!! We inherited shares from our Grandmother and Grandfather. In 2003, they entered into a 20-year lease agreement with the agricultural company Luch. After their death, we entered into an inheritance, but did not renew the lease agreement. Now we want to allocate our shares, but they won’t let us, citing the lease agreement concluded in 203 between our grandparents. Please tell me how I can terminate the contract concluded in 2003 and allocate my shares. Do tenants have the right to prohibit us from allocating land?

The question was answered over the phone.

06/14/2018 - Oleg Postovsky

The question was answered over the phone.

05/10/2018 - Pavel Kharchikov

Good afternoon! Does a resident of Moscow have the right to buy a land share from a resident of the Voronezh region to use the share for a peasant farm?

The question was answered over the phone.

05/10/2018 - Lyudmila Morozova

Subject of my question: Civil law (Complaints, claims, disputes, lawsuits, contracts) right now.

The question was answered over the phone.

05/04/2018 - Sergey Leontyev

HOW DO WE REGISTER A SHARE UNDER THE WILL OF THE FATHER WHO DIED IN UKRAINE

The question was answered over the phone.

04/25/2018 - Vladimir Lenshin

Hello, we were once allocated land shares, but we did not receive certificates for them. Then the new leader fraudulently forced us to give him our shares for a ridiculous price. He recently died and it turned out that he had not fully registered the land. Can we get our shares back and how to do it?

04/21/2018 - Elizaveta Polyakova

Hello, can they force me to sell a share if I don’t want it?

04/10/2018 - Artem Lekasov

Hello! I am the head of K(F)H. My shareholders want to lease their land, which I have been cultivating for 4 years, but their land is already leased under a lease agreement until 2021 from another farmer who died 6 years ago.

The question was answered over the phone.

03/15/2018 - Galina Kolesnikova

Hello. Please tell me, I sold the land, when should the share be returned to me?

02/28/2018 - Polina Nikolaeva

The husband had a land share, died in 2004, the wife inherited it for herself and her daughter in 2016. Do I have to pay tax for the period 2004-2016?

02/27/2018 - Eduard Abrakhin

Teachers of preschool institutions were given free land shares. After horror stories that the shares were supposedly located somewhere far from home, almost in another area, everything became quiet, where is the land and who to find out about its fate, it is not clear and whether it can be returned and how, thanks in advance

02/22/2018 - Vladimir Roman

Hello. In 1991-1992 I worked on a collective farm. When the distribution of land and property shares took place, I was included in the lists of recipients, but I was not able to receive documents for the shares because I resigned at my own request to another collective farm. and therefore I did not receive the documents for the shares in my hands. Can I restore them now?

02/09/2018 - Zoya Anisimova

Is it possible to sell a share without registering a land survey?

02/07/2018 - Yuri Koshurin

Does the daughter want to obtain ownership of a share and is it necessary to draw up a boundary plan?

01/17/2018 - Marina Ilyina

Do the children of deceased parents have the right to inherit a share, if, according to one certificate, the deceased was omitted when compiling lists for the allocation of a share, and according to another, the deceased was a member of a land share, but no one has seen this share?

The question was answered over the phone.

12/19/2017 - Dmitry Kilyakov

Good evening. We separated from the Rodina collective farm and did not give away the land in one share; we needed at least 30 hectares, and we cooperated and according to the documents it turned out to be 68 hectares, and we had one head, now there is a law that we can separate our share, but do We can’t do this because this person subleased our land for 15 years, to whom it was rented, she borrowed 2 million rubles from them and won’t give it back, what should we do?

The question was answered over the phone.

12/19/2017 - Alexandra Vinogradova

Subject of my question: Real estate (Transactions, registration, disputes with housing and communal services) right now.

The question was answered over the phone.

12/06/2017 - Inna Petrova

Why did our shares put cadastral numbers and allow them to be processed?

12/06/2017 - Anna Kulikova

When surveying a land share, is it necessary to enter into a lease agreement in advance, before surveying?

12/06/2017 - Gennady Bogatkov

Do I have the right to sell a land share that I own?

The question was answered over the phone.

12/04/2017 - Egor Shchelkonogov

I have a share on the state farm, but I can’t subdivide it because there is no free land that awaits me since 2018.

The question was answered over the phone.

10/30/2017 - Natalia Soboleva

Our tenant has a land share, he doesn’t pay us on time, we want to take it from him, but he won’t give us what to do and where to go

The question was answered over the phone.

10/29/2017 - Maxim Beskhlebnov

MY MOTHER DIED SHE HAD A PIE MY SISTER’S GRANDMOTHER HALF WAS TAKEN AND USED AND AT THE SAME TIME I LEFT THE COUNTRY AND I HAD NOT REGISTERED ANYTHING, 14 YEARS HAVE PASSED, CAN I DO ANYTHING NOW???

10/23/2017 - Ivan Sadovshchikov

The land was registered this year, but the tax came for the previous 3 years. Do I need to pay it? : 11:00 - 13:00

The question was answered over the phone.

10/22/2017 - Alexandra Antonova

Hello! We have the following question: in 08 the land share was owned, in 10 it was already leased. How can this be?

The question was answered over the phone.

10/17/2017 - Alexandra Lebedeva

I decided to sell three agricultural land shares, do I need to pay tax?

09/29/2017 - Konstantin Filippchikov

Hello, is it possible to withhold child support from a gifted land share?

The question was answered over the phone.

09/28/2017 - Andrey Tushin

Good afternoon, this year I found out that my share was sold, all the documents were fake, I contacted the collective farm, they said that they could return the share, only it was not mine, but another one, and not 9.5 hectares, but 7.5, what do you recommend?

The question was answered over the phone.

09/24/2017 - Maria Belyaeva

I gave money 400 thousand for land shares, three years have passed, my lawyer cannot cope with such a scam.

09/24/2017 - Vyacheslav Yarnev

Hello, how can I find out if a tenant's land share is registered?

09.22.2017 - Lidia Zhukova

I want my agricultural land plot to be divided into several. : 17:00 - 19:00

The question was answered over the phone.

09/19/2017 - Yakov Skrylenko

Subject of my question: Consultation with a lawyer Today at 20:00 - 21:00

The question was answered over the phone.

09/19/2017 - Galina Ivanova

The father died and there was a share left in the joint venture, but the mother was denied it and did not explain why

The question was answered over the phone.

09/17/2017 - Vasily Galushkin

Tell me, in 92, when the shares were distributed, my great-grandfather was already retired, he was not included in the lists to receive shares, although he worked on a state farm all his life. Is it possible to prove your right to a share now?

The question was answered over the phone.

09/15/2017 - Anna Vasilyeva

I renounced my inheritance in favor of my brother, can I get it back?

The question was answered over the phone.

09/11/2017 - Victoria Popova

When registering documents for a single person in a boarding house, they require documents for a land share - for what? What part will be withheld from the pension for maintenance and will there be deductions from income from the rental of the land share?

09/07/2017 - Ivan Veres

Mother and father worked on the collective farm and after the collapse of the collective farm they were given shares of land of 5 hectares each. They did not enter into inheritance. The documents were lost on the shares. How can I still inherit shares without documents? where to go? : 11:00 - 13:00

The question was answered over the phone.

08/01/2017 - Larisa Maksimova

You don’t answer, I often ask questions to consultants, there are no answers DO NOT interfere

07/26/2017 - Anna Belousova

My mother still had a land share on the collective farm; she died in January. Today I wanted to pick it up, the chairman refused, I need a power of attorney and registration of the inheritance. This is such red tape. Of the inheritance, only the share has value

The question was answered over the phone.

07/20/2017 - Evgeniy Golodnov

The problem is that they did not register the inheritance of the land on time, and now the collective farm says that the land has passed to them. And according to the court decision there was a refusal. : 19:00 - 21:00

The question was answered over the phone.

07/15/2017 - Lyudmila Egorova

Hello. My father worked on a collective farm in the Arzgir district. They didn’t include it in the list for the issuance of a land share. My father died, I’m the heir, we went to the district to find out, we were told the statute of limitations had expired. What to do. Thank you.

The question was answered over the phone.

07/13/2017 - Natalia Medvedeva

Subject of my question: Real estate (Transactions, registration, disputes with housing and communal services) Today at 12:00 - 13:00

The question was answered over the phone.

07/12/2017 - Vitaly Vuchetich

My mother has a certificate for a land share of 5 hectares. The share is leased from the enterprise that is currently directly using the land. The certificate indicates the encumbrance: lease. What are the specifics of selling shares to third parties? : 17:00 - 19:00

The question was answered over the phone.

07/11/2017 - Artem Monastyrsky

Does a person from a budget organization have the right to a land share in a rural area who has been working since 1993?

The question was answered over the phone.

07/10/2017 - Igor Khain

Subject of my question: Consultation with a lawyer Today at 11:00 - 12:00

07/04/2017 - Anastasia Molchanova

The land share was inherited and sold immediately (RUR 120,000) in the same year. there were no other sales. Is it necessary to pay tax on the sale of shares and what kind? Thank you.

The question was answered over the phone.

07/03/2017 - Valentina Nikiforova

Hello. I would like to buy a share from my pinsioner grandmother, can I do this and what do I need for this?

The question was answered over the phone.

06.28.2017 - Inna Nikolaeva

If a house was purchased before marriage, there are two adult children who have land plots. What right do children have to their father’s private property?

The question was answered over the phone.

06/27/2017 - Tamara Volkova

I live in the city and have a land share in the Stavropol Territory. I want to transfer it to my daughter, who also lives in the city. Is it necessary to go to the Stavropol Territory to re-register?

The question was answered over the phone.

06/16/2017 - Irina Matveeva

I want to terminate the lease agreement for a land share. The contract was concluded until 2022. There was an opportunity to work on your own land. I want to process my shares myself. The tenant refuses to give up the shares. Is it possible to terminate the agreement unilaterally? Thank you.

05.29.2017 - Oksana Lebedeva

How to sell your son your land share

The question was answered over the phone.

05/17/2017 - Pavel Varnachev

I sold a land share of 3.29 hectares of agricultural use to a collective farm. Do I have to file a declaration and pay tax? Owned a share for more than 5 years: 19:00 - 21:00

The question was answered over the phone.

05/17/2017 - Artur Moturenko

My husband has a share from 1995 until February 2017, he was leased from a farmer, now he decided to deal with the land himself, he warned the farmer in February, he registered a new plot from a lawyer, he received documents and went to sow, but this farmer now wants to sue what should we do: 17: 00 - 19:00

05/15/2017 - Alla Kazakova

If I have a share, can I take money to fly for 5 years?

The question was answered over the phone.

05/07/2017 - Lidia Fomina

I want to sell documents for land shares

The question was answered over the phone.

05/07/2017 - Victoria Borisova

We were given a land share, then re-registration took place, apparently with the renaming of our state farm. At this time, my identity card was stolen. Did they have the right to take this land share from me?

The question was answered over the phone.

04/26/2017 - Anton Naydenov

Hello! My grandmother had a land share. my father was the only son, he died before his grandmother. Do I have the right to receive this share? : 9:00 - 11:00

The question was answered over the phone.

03/26/2017 - Margarita Ilyina

Do the heirs of the land share need to re-execute the land share agreement?

The question was answered over the phone.

03/26/2017 - Vyacheslav Rodyukov

Hello! My mother-in-law’s husband died, he still had a share, we want to transfer the share to my mother-in-law, how much will it cost?

03/23/2017 - Dmitry Abaimov

Hello, can I chat via phone?

The question was answered over the phone.

03/21/2017 - Irina Baranova

I have a share, I want to allocate it, but they tell me there is no arable land, they offer ravines and swamps, what should I do: 21:00 - 23:00

The question was answered over the phone.

03/01/2017 - Valery Letenin

Hello, I want to know from what year can I legally sell a land share?

02/13/2017 - Maxim Kuchmin

My grandmother died 14 years ago, this year we registered a land share for ourselves. The land share was managed by the village council for 14 years. (It was on the list of unclaimed shares) Do we have the right to receive compensation for 14 years? : 19:00 - 21:00

The question was answered over the phone.

01/17/2017 - Alina Frolova

Is it possible to transfer a land share to a daughter?

12.12.2016 - Zinaida Belyaeva

Hello! I own land shares in the Zelenchuksky district of the Karachay-Cherkess Republic. Can I exchange existing shares for land for farming in the Tver or Skaya regions? Time to call back: 11:00 - 13:00

The question was answered over the phone.

10.26.2016 - Evgeniy Britvin

We sold a share and we couldn’t find a sales agreement, but we started having to pay taxes. Who bought the share, he pays the tax

The question was answered over the phone.

10/09/2016 - Fedor Ostronosov

The chairman offers to lease the share to him for 10 years. They say that in this case, after 4 years, the share will be his property, and he may not have to pay rent. I am a pensioner, and I ask YOU for an answer so as not to get into trouble.

The question was answered over the phone.

09/27/2016 - Maria Sorokina

Tell me, can a husband transfer a land share to children for alimony?

The question was answered over the phone.

09/23/2016 - Vitaly Baklasty

The parents left 2 plots - 2 shares. I wanted to get these plots near my parents’ village, but the administration says that these lands (shares) were bought by an organization from a neighboring area and they are offering me “a free plot ten kilometers from my parents’ house. Is it possible to purchase these shares nearby?

The question was answered over the phone.

09/20/2016 - Timur Mymrin

Hello. I have shares of 54 hectares. Is it possible to get a plot for individual housing construction for them?

09/19/2016 - Grigory Panteleikin

The land share is allocated in the security zone of the 300 kV overhead line; it is impossible to work there or even just stay there, and health problems begin.

09/16/2016 - Vyacheslav Kalabin

The land share is leased. Obligated to provide grain for rent under the contract. For this purpose, documents require a copy of the passport and TIN. The collective farmer is 78 years old. TIN does not charge tax. Are the tenant's demands legal?

09.09.2016 - Olesya Alexandrova

The question was answered over the phone.

09.09.2016 - Inna Kudryavtseva

I have a share, I want to allocate it, but they tell me there is no arable land, they offer pasture, but I don’t need pasture, I don’t know what to do.

08/30/2016 - Anton Brusentsov

Hello! Tell me, I have a land share. Can I take a day a few years in advance?

08/26/2016 - Timur Abrosimov

What to do if your grandfather went missing and did not leave a will?

08/23/2016 - Victoria Melnikova

Good afternoon. Please advise my mother has a share of 8 hectares. We paid land tax 1214 UAH. The tax authorities demand that we also pay 100 UAH per 1 hectare according to the declaration, this is 800 and 1.5% military tax and 15% personal income tax. Please tell me this Is it legal?

The question was answered over the phone.

08/17/2016 - Evdokia Baranova

The question was answered over the phone.

08/17/2016 - Margarita Gerasimova

How to take away land shares from a tenant if the shareholders did not sign a lease agreement?

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Taxation in modern transactions is a very hot issue for all people, including.

Agricultural land It is negotiable, it can be sold, donated, exchanged, or rented out. To the land real estate market agricultural land arrived in huge quantities. The owner of such land can be an individual or legal entity.

If a plot is sold by an individual, then he is required to pay taxes on income in the amount of 13%, but not always.

The cadastral value of the plot is reflected in an extract from the State Property Committee (GKN) (State Real Estate Cadastre), which can be ordered on the official website of Rosreestr or simply seen in the online reference information on the same website.

Taxes on an individual when donating agricultural assets. area:

Which was received as a gift is a person’s income, therefore, according to current legislation, it is subject to taxation by the state. The gift tax is equal to such a tax as personal income tax, amounting to 13 percent of the established tax base for residents of the Russian Federation and 30% for non-residents of the Russian Federation.

This action is extended to contracts that are concluded between people who are not close relatives; otherwise, upon presentation of the relevant documents, the recipient is completely exempt from paying tax. In general, a tax of 13% of the indicated value, but not lower than the cadastral value, must be paid by the donee (except for a related gift), since the person acquired the income.

When an individual receives a plot of land as a gift, he is obliged to provide the following documents to the Federal Tax Service at the place of registration to pay personal income tax:

  1. Donation agreement (deed of gift).
  2. Cadastral passport of the plot or Extract from the State Property Committee
  3. Certificate of ownership.
  4. Tax return form 3-NDFL

Taxation when renting out a plot:

  1. An individual is obliged to pay 13% of the income received for the reporting period if the plot is rented to another individual
  2. If the plot is leased to an individual entrepreneur or a legal entity, then they pay taxes
  3. If an individual entrepreneur or legal entity the person did not submit the declaration and did not pay, then the responsibility rests with the taxpayer.

Each owner of a land share, regardless of how he exercises his right to shared ownership, has an obligation to pay taxes. The main one is the land tax, and it is required to be paid by everyone without exception. That is, you should not assume that if you do not use the site for its intended purpose, then you will not have to pay money to the state treasury. Moreover, before changes to the Tax Code came into force in 2006, the amount of tax was calculated based on the area of ​​the plot, however, now deductions are determined depending on its cadastral value.

Procedure for paying taxes on income from a land share

In addition, an individual who sells or rents it is required to pay other taxes, namely:

  • on income from the sale of a land share;
  • on the profit received as a result of the sale of products that were grown on agricultural territory.

Avoiding paying taxes, as well as evading registration with the competent authorities, is not a good idea, as it can lead to serious fines and administrative liability. At the moment, the tax service is taking a very responsible approach to regulating the situation in relation to citizens who have ownership rights to agricultural land.

Obligations to pay taxes on land shares

When a transaction for the sale and purchase of a land share is concluded, the person who sold his share of the common property must pay a certain amount. First, you need to draw up and submit a tax return (in this case, form 3-NDFL is used), indicating in the expenses column the amount of money received for the sale of the share, and in the expenses column - the amount established by the Tax Code. If the difference is positive, the tax amount is 13 percent. The cost of the site will depend on its area, soil characteristics, location features, etc. It should be noted that when selling land shares to non-resident partners, they do not have the right to withhold the tax amount, unlike local organizations.

Many owners enter into lease agreements with various individuals and companies who plan to use the site for commercial gain. The question arises: who will pay taxes and in what amount? If we talk about land tax, in most cases it has to be paid to the owner of the property, although it is possible to shift this responsibility onto the shoulders of the tenant. If he agrees, then the corresponding clause can be included in the contract. also in

The document must clearly indicate the beneficiary of the turnover, since it is he who will have to pay taxes on the goods sold. In turn, the owner is required to annually file a declaration and transfer a certain amount of money as tax on rental income. If the owner of a land plot is a pensioner or unemployed, then he has the right to reduce the tax through deductions provided for in Article 218 of the Tax Code of Russia.

Agricultural lands (Article 77 of the Land Code of the Russian Federation) are territories located outside the boundaries of a populated area, provided and intended for agricultural needs. Like other real estate, agricultural land is subject to turnover: it can be sold, donated, exchanged and leased. The owners of such lands can be both legal entities and citizens.

The Tax Code of the Russian Federation does not define tax on the sale of agricultural land. Chapter 23 reveals the concept of personal income tax (NDFL), the main type of direct taxes. Personal income tax is calculated as a percentage of a citizen’s total income minus documented expenses. According to Art. 207 of the Tax Code of the Russian Federation, the following citizens are allowed to pay this tax:

  • staying in the country for at least 183 calendar days within 12 months.
  • individuals - residents of the Russian Federation.
  • non-residents of the Russian Federation receiving income in Russia.

In Art. 208 of the Tax Code of the Russian Federation stipulates that the income of individuals is income, including from the sale of real estate, which fully includes income from the sale of agricultural land plots.

Tax rate and deadline

The Tax Code of the Russian Federation establishes several personal income tax rates that apply to various types of income. Most income (which includes the sale of agricultural land) is taxed at a general rate of 13%. If the land plot has been in possession and use for more than three years and was acquired before January 1, 2016, then the citizen is exempt from paying personal income tax. To be exempt from paying tax, land acquired after January 1, 2016 must be owned and used for at least five years. The minimum three-year maximum period of ownership of agricultural land remains the same if at least one of the points is implemented:

  • ownership of a plot of land was acquired by inheritance, or under a gift agreement, where the parties are family members or close relatives.
  • ownership was acquired as a result of privatization.
  • ownership was acquired under a lifelong dependency agreement.

(Federal Law No. 382-FZ of November 29, 2014 “On Amendments to Parts 1 and 2 of the Tax Code of the Russian Federation”)

The period of ownership of a land plot starts from the date of registration of ownership indicated in the Certificate of Ownership.

So, if the income received from the sale of agricultural land exceeds its purchase, the personal income tax will be equal to 13% (tax = income from sales - acquisition costs x 13%). In cases where the taxpayer’s income from the sale of a land plot is less than the cadastral value of the property, the seller’s income is equal to the cadastral value of the property multiplied by a reduction factor of 0.7. If on January 1 of the year of concluding the agreement and transfer of ownership rights, the cadastral value of the land plot has not been determined, the reduction factor is not used and the tax fee is calculated from the agreement amount specified in the agreement. The laws of the constituent entities of the Russian Federation can reduce both the minimum deadline for owning real estate and the reduction factor - down to zero.

Tax deduction

In tax legislation the following concept is used: tax deduction. This is the amount by which the final tax result is reduced. There are five types of tax deductions on the territory of the Russian Federation:

  • standard (provided to certain categories of individuals: “Chernobyl victims, disabled people of the Second World War, etc.);
  • social (related to donations to charitable organizations, educational expenses, etc.);
  • property (provided during certain transactions with property: sale, purchase of housing, construction of housing, etc.);
  • professional (used for individual entrepreneurs, notaries, private practice lawyers);
  • investment (provided upon receipt of profit from trading securities).

When selling agricultural land, a citizen has the right to reduce his income by choice (Letter of the Ministry of Finance of the Russian Federation dated December 30, 2011 N 03-04-05/7-1140, Article 220 of the Tax Code of the Russian Federation):

  • for deduction in a fixed amount (one million rubles for the sale of an agricultural plot, residential building, apartment; 250,000 rubles for the sale of other real estate: garage, non-residential premises).
  • for expenses, supported by documents, for the acquisition of this property.

In the first case, personal income tax is paid on the difference between the sale price of land plots and the amount of the fixed deduction. In the second case, the tax is calculated from the resulting discrepancy between the income from the sale of land and the costs of its acquisition.

Deadlines for filing a declaration

Filing a tax return is required. Even if the tax amount is zero, this must be done in the year following the year of concluding the agreement on the sale of the land, until April 30 (inclusive). The declaration is filled out in the prescribed form (3-NDFL), then handed over to the tax office at the place of residence. When using a property deduction, an application for its provision will be required. If income is reduced by expenses associated with the acquisition of land, then documentation confirming these expenses must be attached to the declaration. The declaration can be submitted in person or through a legal representative. This can be done through the Russian Post with an inventory or electronically on the State Services portal. The tax must be paid before July 15 (inclusive) of the year following the year the transaction was concluded. For violation of filing a declaration, a fine is established that cannot exceed 30% of the amount of unpaid tax and less than 1,000 rubles.

Today we will be interested in the tax on the sale of land. For many, this topic is becoming really important. After all, when receiving this or that income, citizens must always make certain payments (interest) to the state treasury. With only rare exceptions. If you don't do this, you can run into a lot of problems. Real estate transactions are a process that, in principle, are subject to fees. For example, purchase and sale Taxes in this case may or may not be paid. So what cases are possible?

By income

Let's start with the fact that many transactions are subject to taxes. Especially in relation to property and property. The earth is one of them. This means that tax will be paid on the sale of land. In any case, in most situations this is the rule that will apply in Russia.

The purchase and sale transaction will be regarded as income of an individual. It's no secret that all taxpayers are subject to it. With no exceptions. It is also worth noting the following fact: a land plot (or just a plot) will be called income. True, there are some peculiarities here. Which ones exactly?

Who pays?

For example, first of all you need to pay attention to the payer himself. The tax after the sale of a land plot is paid only by the owner. Or rather, those who received income after the transaction. The buyer is not subject to this payment in any way.

True, there are exceptions. Let’s say a purchase and sale of land took place. Taxes will be paid by all taxpayers who were, as already said, the owners of it. Some are inclined to believe that pensioners will be exempt from paying. Such a decision has no legal force. That is, everyone pays in full. You'll have to come to terms with this.

If we talk about the so-called land tax, then there are also no discounts or benefits for pensioners. To own a plot of land, you need to contribute money to the state treasury annually. Both pensioners and ordinary citizens are equal here. Do I always have to pay tax on the sale of land? No. There are exceptions.

Holding time

And the period of time during which the land and other real estate was in your ownership plays a huge role here. The thing is that income tax, as we have already found out, is always paid by everyone. Regardless of social status. But there are exceptions.

One of them is the transfer of land and real estate from a close relative under a gift agreement. It turns out that a person seems to receive profit in the form of property, but it is not subject to tax. Also, in this case, the income contribution will not be paid if the land has been owned for more than three years. Such rules are prescribed in the Tax Code of the Russian Federation. That is, it is enough to own a land plot for more than 36 months to be completely exempt from income tax when selling it. This scheme is used by many citizens. It’s quite an obvious option, because land plots are expensive these days. And the interest charged can seriously hit your pocket.

How much to pay?

A little about how much you will have to give for something perfect. Remembering the rule is extremely easy. The tax on the sale of land, as we found out, is called income tax. At the same time, you need to pay attention to the fact that calculations will be made according to the rules provided for such contributions.

What is it about? requires the contribution of 13% of the total amount of funds received to the state treasury. That is, the more expensive you sell the land, the higher your debt will be. No other formulas or rules are provided. This rule applies only to citizens who have been in the country for more than 183 days (accounted for a year).

Non-residents

As we have already noted, tax on the sale of land does need to be paid. Moreover, all citizens of the Russian Federation do this. The tax that is levied is called income tax. It also applies to non-resident foreign citizens. It turns out that even a guest of our country cannot evade paying contributions to the Russian treasury.

For such citizens, a slightly different rule applies. More precisely, the tax rate required for calculations increases. How much? A little more than twice. The thing is that non-residents of the Russian Federation are subject to a 30% tax when selling land in Russia. Many consider a rate of 13 percent already exorbitant, let alone 30! But such norms are established by law. To verify this, you can look at the official website of the Federal Tax Service of Russia. There you will see that the tax on the sale of land for residents of the Russian Federation is set at 13%, and for non-residents - 30%.

Payment deadlines

By what date must all bills be paid? There are also rules here. Of course, you shouldn’t be too hasty in paying taxes after selling a land plot. You will have enough time to thoroughly prepare for this process and make payments on time.

There is a so-called tax reporting period. It lasts until April 30 each year. And it is related to the previous one. That is, in 2016, before April 30, you need to report to the state for income in 2015. So completed transactions can wait a little. However, you must report and submit a special reporting form (3-NDFL) by April 30 each year. Don't forget, the data is taken for the previous period.

But you can pay sales tax (and income) until July 15 of the same year. Conditionally - until mid-summer. In Russia, the so-called advance payment has become widespread. It is paid until April 30 of each reporting tax period. It’s easier to start from this date. You can pay in advance and not worry about incurring debts to the state.

Shares

Is sales tax collected? This question does not interest citizens very often, but it does occur. Fortunately, the answer here is unequivocal - yes. This will also be considered income tax. This means that all the rules that were taken into account earlier also apply to land shares. How much to pay? Again, information known to us. It turned out that residents of the Russian Federation will give only 13% of the transaction amount, and non-residents - 30. There are no discounts or other features here. And you won’t be able to evade paying. Failure to pay can result in loss of property as well as problems with the tax authorities.

conclusions

What conclusion should be drawn from all of the above? Tax is paid on the sale of land. It's called income tax. And no one is exempt from it. With the exception of when the property has been owned for more than three years. And it doesn’t matter whether there is a house on the site or not. The fact remains a fact.

Citizens and residents of the country contribute 13% of the total transaction amount to the state treasury, and non-residents contribute 30% each. In some cases, a tax deduction can be made. But this opportunity is available only to citizens of the Russian Federation. The tax is paid until July 15, but reporting on it must be submitted before April 30 of the year following the transaction. Most often, payment is made along with this. This will be an advance payment. In a word, nothing difficult if you understand it well.