What categories of land plots are subject to preferential taxation in the Moscow region?
The calculation of land tax is regulated by Chapter 31 of the Tax Code of the Russian Federation. Land plots may be subject to preferential taxation, depending on their category and purpose. Let's find out which categories of land enjoy benefits for a particular case.
Classification of preferential land plots
Categories of land subject to preferential taxation:
- Lands occupied by state reserves and nature reserves.
- Areas designated for the needs of defense, law enforcement and customs services.
- Land in perpetual use of state institutions of science, education, medicine and art.
- Public areas of localities (streets, roads, squares).
- Lands of horticultural associations and horticultural farms.
- Territories of religious associations and religious buildings.
A differentiated tax rate is also possible, depending on the regional location of the site.
Thus, knowing the category of the land plot and observing the correct calculation formula, it is easy to determine the exact amount of tax to be paid to the owner of the land.