The expert warned about stricter taxation of land for residential housing
The conditions for taxation of land plots for individual housing construction (IHS) are being tightened — the new rules may affect individuals from the tax period of 2026, Sergey Sosnovsky, head of the St. Petersburg Pepelyaev Group Tax Practice, warned in a conversation with Izvestia. This means that for the first time the tax under the new scheme will be paid as early as 2027.
At the same time, the expert noted that there is a legal nuance that allows the tax authorities not to formally raise the rate, but to increase the total amount of the payment.
"The coefficient is multiplied not by the rate, but by the preliminary tax amount in order to calculate the final amount. This gives the Federal Tax Service (FTS) reason to say: we are not saying that the rate should be 6%. The argument is not devoid of a peculiar legal grace, but the result changes from changing the places of the multipliers," the expert noted.
Meanwhile, the rule of 10 years without increasing coefficients applies only to land plots that are not used by citizens in business activities, he recalled. This means that coefficients of 2 or 4 can be applied to individuals if their land for residential housing is exploited for profit (a guest house, a tire shop, a store, etc. are built on it).
In general, the tax authorities assume that activities that are not aimed at personal needs can be classified as entrepreneurial, the source added. If a citizen has built five houses on five plots, it will be extremely difficult to prove the absence of a commercial nature. And the situation with two objects, one for the family and the other for sale, creates legal uncertainty and carries risks of additional charges, Sosnovsky warned.
Read more in the Izvestia article:
The house in which: who is at risk of an increase in taxes on land for residential housing
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