Tax on the sale of land. Do I have to pay tax on the sale of land?

Today, we will be interested in the tax on the sale of land. For many, this topic becomes really important. After all, when receiving an income, citizens must make certain payments (interest) to the treasury of the state. With a rare exception. If this is not done, then you can run into a lot of problems. Transactions with real estate are a process that, in principle, is assessed on contributions. For example, the purchase and sale of land. Taxes in this case can be paid or not. So what cases are possible?

By Income

To begin with, many taxes are levied on taxes. Especially in relation to property and property. The land belongs to them. This means that the tax on the sale of land will be paid. In any case, in most situations this is the rule that will be spread in Russia.

The operation of purchase and sale will be regarded as income of an individual. It's no secret that all taxpayers are taxed. With no exceptions. It is also worth noting the following fact: the tax on the sale of a house and a land plot (or simply a plot) will be called income tax. True, there are special features here. Which ones?

Who pays?

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

True, there are exceptions. Let's assume that the sale of a land plot took place. Taxes will be paid by all taxpayers, who were, as already said, proprietors thereof. Some are inclined to believe that retirees will be exempt from payment. Legislatively, such a decision is invalid. That is, the income tax is paid by everyone and to the full. With this you have to accept.

If we talk about the so-called land tax, then it also does not have any discounts and benefits for pensioners. For finding a site in the property you need to contribute money to the state treasury annually. Both pensioners and ordinary citizens are equal here. Do I have to pay tax on the sale of the land plot always? No. There are exceptions.

Ownership time

And a huge role here is played by the time span in which land and other real estate was in your property. The thing is that the 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 contract. It turns out that a person seems to be making a profit in the form of property, but it is not taxed. Also, the income contribution in this case will not be paid if the land is 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 in order to be fully exempt from income tax when selling it. This scheme is used by many citizens. It is quite an obvious option, because the sites are now expensive. And the interest you charge can seriously hurt your pocket.

How much to pay?

A little about how much you will have to pay for the transaction with the land. Remember the rule is extremely easy. The tax on the sale of land, as we found out, is called income tax. In this case, pay attention to the fact that the calculations will be made according to the rules foreseen for such contributions.

What is it about? The personal income tax requires the state to contribute 13% of the total amount of funds received to the state treasury. That is, the more you sell the land, the higher your debt will be. No other formulas or rules are provided. This rule applies only to residents of the Russian Federation. These are citizens who are over 183 days (accounting for the year) are on the territory of the country.

Non-residents

As we have already noticed, the tax on the sale of a land plot really needs to be paid. And do it all citizens of Russia. The tax that is levied is called income tax. It also takes place against foreign non-resident citizens. It turns out that even a guest of our country can not shirk from paying contributions to the treasury of Russia.

For such citizens, a slightly different rule applies. More precisely, the tax rate required for calculations is increasing. How much? A little more than twice. The thing is that non-residents of the Russian Federation are taxed when selling land in Russia with a tax of 30%. Many consider the rate of 13 percent already sky-high, what can we say about 30! But such norms are established in the legislative order. To see this, you can see 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%.

Terms of payment

Until when do you need to pay all bills? Here, too, have their own rules. Of course, too much hurry to pay taxes after selling the land is not worth it. You will have enough time to properly prepare for this process and make payment on time.

There is a so-called tax reporting period. It lasts until April 30 of each year. And the attitude has to the foregoing. That is, in 2016, until April 30, it is necessary to report to the state for income in 2015. So the transactions that have been concluded can wait a little. Nevertheless, it is necessary to report and submit a special form of reporting (3-NDFL) by April 30 each year. Do not forget, the data is taken for the previous period.

But to make a payment of the tax from the sale (and income) is possible until July 15 of the same year. Conditionally - until the middle of summer. The so-called advance payment has become very popular in Russia . It is paid till 30.04 of each reporting tax period. Starting from this date is easier. You can pay in advance and do not worry about the emergence of debts to the state.

Units

Is there a tax on the sale of a land share? This issue is not of interest to citizens so often, but it does take place. To answer here, fortunately, it is unequivocal - yes. This will also be considered income tax. So, all the rules that were taken into account earlier, in relation to the share on the land, also act. How much to pay? Again, the information we know. 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 and other features here. And shirking from payment will not work. Lack of payment can lead to loss of property, as well as to problems with tax authorities.

conclusions

What should be the conclusion from all of the above? The tax on the sale of land is paid. It is called income. And no one is freed from it. With the exception, when the property is located more than three years. And it does not matter if there is a house on the site or not. The fact remains a fact.

Citizens and residents of the country contribute to the state treasury by 13% of the total amount of the transaction, and non-residents - to 30. In some cases, you can make a tax deduction. But this possibility is available only for Russian citizens. The tax is paid before July 15, but the accounts must be submitted before April 30 of the year following the transaction. Most often with this payment is made. It will be an advance payment. In a word, nothing difficult, if you really understand.