Land Tax
✓Land categories;
✓Payers;
✓Tax base and tax rates;
✓Tax period
Categories
1) agricultural land
5) lands of forestry resources;
2) lands of populated areas
6) lands of water resources;
3
) lands of industry,
transport,
communication,
defence
and
other
non-
agricultural
destination
(henceforth
⎯
land
of industry)
7) lands of reserve.
4) lands of specially protected natural territories, lands of
health-improving, recreation and historic-
cultural destination
Lands of populated areas
Lands of
populated areas
Lands of populated
areas, except for land
occupied with
housing resources, in
particular buildings
and structures related
to them
Lands occupied
with housing
resources, in
particular buildings
and structures
related to them.
The following categories of lands shall
not be subject to taxation:
1) lands of specially
protected natural
territories;
3) lands of water
resources;
2) lands of forestry
resources;
4) lands of reserve.
Payers
Payers of land tax shall be natural persons
and legal entities having taxable items:
1) on the right of ownership;
2) on the right of permanent land use;
3) on the right of primary unpaid temporary
land use.
The following shall not be recognised as payers of land
tax
1
) payers of single land tax
in
respect
of land plots used
in
activity
to which the special
tax
regime
for peasant or
farmer
holdings
applies;
2) state
-owned enterprises of
corrective institutions of the
authorised state body in the
sphere of execution of criminal
punishments;
3) State
-owned institutions;
4) Religious associations
5) Pensioners living alone
⎯in
respect of land plots occupied
with housing resources, in
particular buildings and
structures related to them
6) mothers having many children
awarded with the Mother
Heroine’ title, awarded with the
pendant
Altynalka’ ⎯in respect
of land plots occupied with
housing resources, in particular
buildings and structures attached
to them, and land plots attached
to houses;
The following shall not be recognised
as payers of land tax
Participants in the Great Patriotic War and
persons equated to them in respect of:
➢land plots occupied with housing resources, in
particular buildings and structures attached to
