Since the tax period of 2017, Chapter 31 of the Tax code of the Russian Federation has been amended to provide a deduction for land tax on 6 acres.


So, according to point 5 of article 391 of the Tax code of the Russian Federation the tax base decreases by size of cadastral cost of 600 square meters of the area of the parcel of land which is in property, permanent (termless) use or lifelong inherited possession of the taxpayers belonging to one of the following categories:

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full Cavaliers of the order of Glory;

(2) persons with disabilities of groups I and II;

3) disabled since childhood, disabled children;

4) veterans and invalids of the great Patriotic war, and also veterans and invalids of hostilities;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster" (as amended by the Law of the Russian Federation of June 18, 1992 N3061-1), in accordance with the Federal law of November 26, 1998 N175-FZ "On social protection of citizens of the Russian Federation, in 1957 at the production Association "Mayak" and discharges of radioactive waste into the Techa river" and in accordance with the Federal law of January 10, 2002 N2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";

6) individuals who took part in the special risk units directly involved in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations on weapons and military facilities;

(7) natural persons who have received or suffered radiation sickness or who have become disabled as a result of tests, exercises and other activities related to any kind of nuclear facilities, including nuclear weapons and space technology;

8) the pensioners receiving the pensions appointed in the order established by the pension legislation, and also the persons who have reached age of 60 and 55 years (respectively men and women) to whom according to the legislation of the Russian Federation the monthly lifelong maintenance is paid.

9) individuals who meet the conditions necessary for the purpose of pension in accordance with the legislation of the Russian Federation in force on 31 December 2018.

Starting from the tax period of 2018, as an additional measure of social support for large families, the number of beneficiaries entitled to a tax deduction in the amount of the cadastral value of 600 sq. m in respect of one land plot are individuals with three or more minor children.

According to paragraph 6.1 of article 391 of the tax code tax deduction is granted in respect of one land plot at the choice of the taxpayer. Notification of the selected land plot may be submitted by the taxpayer to the tax authority of its choice, as well as through the "Personal account of the taxpayer". In case of failure to provide such notification, a tax deduction shall be provided in respect of the land plot with the maximum calculated amount of tax.

Starting from the tax period of 2018, the Code includes a rule for granting tax benefits to certain categories of individuals (pensioners, pre-pensioners, disabled persons) without applications to the tax authority: if a taxpayer belonging to the categories of persons entitled to a land tax benefit and property tax, including in the form of a tax deduction, has not submitted to the tax authority an application for a benefit or has not reported a refusal to apply for a benefit, the tax benefit is provided on the basis of the information provided by the tax authority., received by the tax authority in accordance with Federal laws.

Information on the availability of the right to a certain tax benefit in a particular municipality is available on the website of the Federal tax service in the service "Reference information on rates and benefits on property taxes".

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