Land rental rate per year. How to rent a plot of land from the state: price, conditions and rules for participation in bidding. What is the cadastral value of land and how is it determined
Today, the use of land plots thus, when they are not purchased into ownership, but are leased from the state, municipality or private individuals (legal or natural). For this reason, the question for potential investors is now very acute: how should the rent for the use of such a site be calculated and on the basis of what values is such a calculation made?
Mechanism for calculating the amount of rent based on cadastral value for public and private lands
In most cases, a land lease agreement is paid, so you need to know the mechanism by which the amount payable for the use of the site is calculated.
Calculation of rent based on the cadastral value of the site used occurs if we are talking about signing the relevant agreement without conducting competitive procedures for concluding an agreement (for example, if a potential tenant has the appropriate benefits for concluding an agreement as a matter of priority).The most common situation, when rent is calculated from the cadastral value, is associated with the signing of such agreements, if the owner of the land is the state or municipality, and also if the private owner wished to include his land in the list of the rental fund and rent it out through it.
The amount of rent for a plot, calculated from the cadastral value, can be established either by calculation using special formulas, or determined as a percentage of the cadastral value, calculated on the basis of data contained in the Unified State Real Estate Cadastre.
As mentioned above, for private lands, calculation based on the cadastral value is typical only if land plot transferred by the owner to a special rental fund managed by the state. If the land is transferred to the tenant by the owner himself, then the amount of payment will be determined based on the market price of the specific plot.
What data is needed to carry out your own calculations?
In order for independent calculations to be correct if they are made using special formulas, you need to know some quantities that are required for use in such calculations.
One of these indicators should be cadastral value rented area. You can find out in several ways, one of which is through the territorial divisions of Rosreestr or multifunctional centers. This indicator is established by conducting an appropriate cadastral valuation upon registration.
Another necessary indicator is the correction factor, calculated as a percentage of the cadastral value.
In each specific case, it will have its own meaning, which has a significant impact on the final amount. So, 
- For plots that were withdrawn from circulation due to contamination as a result of their improper operation, contamination or degradation, a coefficient equal to 0.01% of the cadastral value is applied;
- If the plot is leased to a person who has the right to various taxes (for example, they have the right to be completely exempt from paying land tax due to compliance with the conditions for the provision of such a benefit), an adjustment factor equal to 0.01% of the cadastral value of this plot is also used;
- For lands that are leased to individuals or legal entities, regardless of their form of organization, the percentage of the adjustment coefficient relative to the cadastral value of the leased plot is equal to 0.6%, if such a plot is transferred for running a personal subsidiary or peasant farm with the possibility of organizing a farm production;
- 1% of the cadastral value of the leased plot is assigned as an adjustment factor for those plots that are provided for the purposes of implementing the concluded concession agreement;
- 1.5% – the size of the adjustment coefficient for plots if they are leased in accordance with Article 39.7 (clause 5) of the Land Code of the Russian Federation;
- The maximum value of the correction factor is established for those areas that are leased for the use of subsoil located on its territory.
These data should form the basis for calculations to determine the amount to be paid as rent for the use of the site.
How to correctly calculate the amount to pay
For the most accurate result of calculating the amount that will be determined as rent, you must use a formula that looks like this:
- Insert your text hereA = Kst * k, where
- A is directly the amount of rent that a potential tenant of the site must pay for the year;
- Kst – the value of the cadastral value of a specific plot, determined in the process of cadastral valuation (information about this value can be obtained on the Rosreestr website or in multifunctional centers by submitting an appropriate request);
- k – the value of the adjustment coefficient, which will change only if the purpose of renting the site changes, and also legal status tenant (for example, there will be grounds for using tax benefits).
An example of calculating the rental amount will be presented in the following form:
The cadastral value of the plot is 950.26 rubles. for square meter. The area of the rented plot is 350 square meters. The plot will be used for organizing personal farming. Accordingly, the rent amount will be: A = 950.26 * 350 * 0.6 = 199554.6 rubles.This amount is paid by the tenant annually, provided that he has no reason to reduce or increase the adjustment factor (for example, there are no tax benefits or the purpose of use of the leased area does not change). If the adjustment factor has changed (for example, the purpose of using the site has changed from a concession agreement to mining), then the amount will be recalculated. However, such a recalculation is possible only for the next year of lease (in accordance with the provisions of the Land Code of the Russian Federation).
For those plots that are privately owned, the calculation of the amount will look slightly different, since the following formula is used:
- A = C * P, where
- A is the annual rent that the tenant must pay for the right to use the land plot;
- C – the size of the market price of the rented plot. It is determined during a special independent assessment examination at least six months before the conclusion of the lease agreement with the tenant;
- R – refinancing rate established by the Central Bank Russian Federation at the beginning of the year in which the lease agreement will be concluded.
What are social service homes? Find out about it in our.
What nuances should be taken into account
Since when making independent calculations there are often cases of making various errors, which can negatively affect the value of the final amount, the person who is involved in the calculations should take into account several important nuances: 
- The cadastral value of any property changes automatically every year. Recently, this change is an increase of 5.2%.
- Market and cadastral values are rarely the same values, since when determining the latter, appraisers do not take into account the fact that there are any technical or infrastructural structures on the property that improve or worsen the condition of the property.
You can find out the cadastral value of a plot either in Rosreestr by sending a corresponding request to its territorial divisions, or through multifunctional centers, where they can also provide this information.
To summarize the above, it should be noted that the calculation of rent for different land plots occurs in different ways - based on its cadastral or market value. The choice of one or another mechanism depends solely on what type of property a particular site belongs to - state and municipal or private. If it belongs to the first two forms, the basis for determining the amount for rent will be the cadastral value, if it belongs to the last, calculations will be based on the market price.
The issue of land in Russia is always relevant. The existing procedure for providing it for use provides for two options for owning it - rent and ownership.
Both of them provide for payments for the use of land, which are determined by the Tax and Land Codes of the country.
The existing procedure for providing state, municipal and privately owned lands for rent is determined by Article 39.1 of the Land Code of the Russian Federation. Article No. 65 of the Land Code is devoted to issues related to payment for the use of a resource. The definition of “payment for land” implies the totality of all types of existing payments. These may take the form of taxes or rent.
Legislation
The procedure and grounds for assigning payments are defined in Article 65 of the RF Land Code. According to the current legislation, federal, regional and municipal owners land. The amount of established payments and the timing of their payments are specified in the agreement, which is concluded between the land owner and the tenant after agreeing on the terms of use of the land.
Payments for land lease, from the point of view of the law, belong to the category essential conditions agreement. This means that they cannot be changed by the owner unilaterally. The contract can be terminated in case of violation of the rules for land use or delay in payment.
The land can be used only for the purpose specified by the parties in the agreement.Lease agreements concluded for a period of more than 11 months are subject to state registration. The lease period for agricultural land cannot exceed 49 years, for municipal or state needs - 1 year. Violation of the rules for registering lease agreements is subject to administrative penalties.
How is the rent determined and what does it depend on?
The calculation of rent can be based on two indicators - the cadastral value of land or the standard price. This procedure is determined by Article 3 of Federal Law No. 137, adopted in 2001. The concept of “normative price” is disclosed in Article 25 of Federal Law No. 1738-1, introduced in 1991. The prerogative to determine the standard price is assigned to the Government of the Russian Federation by Article 66 of the Land Code of the Russian Federation. It confirms its decision to determine the price with a corresponding resolution.
The value of the standard price depends on the location of the land plot, its category and the potential income for its operation in a certain period of time.
The final rent for the land, set by its owner, is agreed upon with the tenants.The market and cadastral values of land used in calculation practice are regulated by current legislation. The Federal Law, which regulates valuation activities in the country, is used as the main regulatory document for these purposes. The amount of payments for the use of land under lease conditions can be changed only by agreement of the parties.
How do individuals pay for renting a plot of land?
Current legislation allows you to charge rent for land not only in cash. A fixed amount can be paid in the form of services rendered to the land owner, allocation of a share in income from commercial activities, property, goods, etc.
In many regions of the country, only land tax is used as rent. Delay in rent payments for more than 6 months is grounds for termination of the contract and collection of debt amounts through the Arbitration Court.
Land tax
Current legislation imposes the obligation to pay land tax on plot owners. Such payments relate to national types of accruals. Tenants are indirect payers of land tax. Its amount is included in the rent.
Legal regulation
Main legislative act regulating the procedure for calculating land tax is the Tax Code of the Russian Federation. The definition of tax is given in Article 31 of this code. In accordance with its provisions, local and regional authorities develop their regulations according to the form and amount of tax payment. This right is given to them by Article 31 of the Tax Code of the Russian Federation. The decisions they make should not contradict federal legislation and be only an addition to it.
In 2017, there was a change in the base value of land taken for calculating the tax rate. Now the cadastral value of land is used as the basis for calculation.
Previously, the basis for determining the tax rate was its book value.These values have fundamental differences in the estimated value of land. The book value may be significantly lower than the cadastral value. When leasing private land, it is used market valuation. Tax rates established by local authorities have their limitations. They are defined by Article 394 of the Tax Code of the Russian Federation. Tax rates depend on the category of land. Their coding is disclosed in the Budget Classification Code.
How does rent affect land tax?
Between rent and land tax there is a direct connection. Land tax is included in the rent. The amount of the latter when leasing state land in most cases is equal to the amount of tax.
Land rent, which is a land tax, is supported by the state at a level that ensures a certain profitability for agricultural producers.
Land taxation procedure
Current legislation places the obligation to pay taxes on land owners. Its payers are legal and individuals who own land on the right of ownership or perpetual use. Article 388 of the Tax Code of the Russian Federation exempts tenants who take plots from their owners from paying taxes.
The obligation to pay tax payments falls on them when purchasing the lease right to land owned by the state or municipalities. The rent for private land plots is determined by the owner independently in accordance with market prices. Their level creates demand.
Rent for state and municipal land is not subject to VAT. Lease payments for other types of land are taxed at a rate of 18%.
ZK RF Article 39.7. The amount of rent for a land plot in state or municipal ownership
(introduced by Federal Law dated June 23, 2014 N 171-FZ)
ConsultantPlus: note.
Positions higher courts according to Art. 39.7 Land Code of the Russian Federation >>>
1. The amount of rent for a land plot located in state or municipal ownership is determined in accordance with the basic principles for determining rent established by the Government of the Russian Federation.
2. In the event of concluding a lease agreement for a land plot located in state or municipal ownership, at an auction for the right to conclude a lease agreement for a land plot, the amount of the annual rent or the amount of the first rental payment for the land plot is determined based on the results of this auction.
In the event of concluding a lease agreement for a land plot with a person who submitted a single application for participation in an auction for the right to conclude a lease agreement for a land plot located in state or municipal ownership, with an applicant recognized as the only participant in the auction, or with the only participant who took part in the auction, the amount annual rent or the amount of the first rent payment for such a plot of land is determined in the amount of the initial price of the auction item.
3. Unless otherwise established by this Code or other federal laws, the procedure for determining the amount of rent for land plots that are in state or municipal ownership and leased without bidding is established:
1) by the Government of the Russian Federation in relation to land plots in federal ownership;
2) body state power of a constituent entity of the Russian Federation in relation to land plots owned by a constituent entity of the Russian Federation and land plots for which state ownership is not demarcated;
3) body local government in relation to land plots in municipal ownership.
4. The amount of rent for land plots that are in state or municipal ownership and provided for the placement of objects provided for in subparagraph 2 of Article 49 of this Code, as well as for carrying out work related to the use of subsoil, cannot exceed the amount of rent calculated for the corresponding purposes in relation to land plots in federal ownership.
(see text in the previous edition)
5. The amount of rent for a land plot located in state or municipal ownership is determined in an amount not higher than the amount of land tax calculated in relation to such a land plot, in the case of concluding a lease agreement for a land plot:
1) with a person who, in accordance with this Code, has the right to provide free ownership of a land plot that is in state or municipal ownership, without holding a tender, if such a land plot is reserved for state or municipal needs or is limited in circulation;
2) with a person with whom an agreement on the development of a built-up area has been concluded, if the land plot is formed within the boundaries of the built-up area subject to development and is provided to the specified person;
2.1) with a person who has entered into an agreement on the development of the territory for the purpose of construction and operation of a rental house commercial use or an agreement on the development of territory for the purpose of construction and operation of a rented house for social use, in relation to a plot of land provided to this person for the development of territory for the purpose of construction and operation of a rented house for commercial use or for the development of territory for the purpose of construction and operation of a rented house for social use, and in cases provided for by the law of the subject of the Russian Federation, with non-profit organization created by a subject of the Russian Federation or a municipal entity for the development of territories for the purpose of construction and operation of rental houses for social use, in relation to a land plot provided to this organization for the development of territory for the purpose of construction and operation of a rental house for social use;
3) with citizens who, in accordance with federal laws, by the laws of the constituent entities of the Russian Federation, the right to priority or extraordinary acquisition of land plots;
Renting land is a completely acceptable option for city residents who want to acquire a suburban area
And if not everyone can afford to build a country house for permanent residence, many families can afford to spend weekends closer to nature.
Acquiring a plot of land as private property is not a cheap procedure. In some cases, the best option is to conclude a land lease agreement with the state.
Naturally, before the family wants to know how much the payment for its use will be.
It is not difficult to calculate it. But you will need to study the legislative and regulatory documents, find out the calculation formula and take into account factors that influence the amount of annual and monthly payments.
Sometimes it is not entirely easy to understand all the nuances of a transaction, as well as the amount of rent, for a person who is not an expert in this industry. If you have additional questions, contact a lawyer, the phone number is listed on the website, the call is free.
Rent is the transfer of property for temporary use for a separate payment.
The minimum period of leased use of the territory is one year, and the maximum is forty-nine.
Based on the Land Code, persons who are ready to lease territory are required to pay a certain amount. The procedure for approving such payment is established by regional authorities individually, based on general legislative acts.
If we consider the basic amount of rent, then it includes: the cadastral value multiplied by special indicators, they are approved by the authorities and are the same in all areas.
Calculation of land rent
Payment is one of the main points of contractual relations. The procedure and principles of calculation are approved by the state through certain legislative regulations.
How is annual rent calculated for tax purposes? It has been established that the calculation of the amount of rent for an accounting year can be determined by four methods:
- From the cadastral value of the land area
- Based on the rental payment rate or guidelines for its calculation approved by law
- From the market price of land areas
- At the auction. When contracts are concluded at such events, the amount and term of payment are also indicated there, that is, based on the results.
If you turn to land legislation, you can see that the government or regional authorities establish the procedure for determining the rental amount.
There are a number of rules for determining the cost of renting land owned by the state:
- the basis of payment is determined by the cadastral value;
- results of bidding at a special auction;
- the amount of tax on the rented area;
- payment rates;
- market price of the territory.
It is important to understand that the amount of the rental payment for the use of the allotment, as well as the time of payment, must be specified in the contract. Payment consists of basic indicators.
But it is necessary to take into account that such rates are divided depending on the category of land and the tenant himself. The basic rate is set at the same rate for all cities in the country.
The land lease agreement must indicate the payment amount
There is such a component as the zonal coefficient; it will be divided individually by region. It is necessary to determine the cadastral value of the allotment territory.
In addition, there are some correction factors, they differ according to the category of intended use of the site. That is, what it will be used for.
And of course, the area of the plot is one of the necessary indicators. Since the calculation of cadastral value is taken per square meter of land. And the payment is made for the entire territory.
If, for example, we consider separately areas for agricultural purposes, rent can be collected in many forms.
For example, it could be:
- payment
- some amount of production
- receiving services related to rental
- transfer of possession of something
- expenses for improving the quality characteristics of land.
This item is specified in the contract, so payment can be:
- money
- services
- various products.
And also at the expense of such a fee, the improvement and beautification of the territory is carried out. That is, payments are not made for a certain period of time, and all funds go directly to the business. When a tenant causes harm to the environment, the landlord has the right to terminate the contractual relationship.
According to , there are some groups of people who pay rent.
These include:
- people of retirement age
- disabled people of the first two groups
- veterans
- people who suffered at the Chernobyl nuclear power plant
- persons involved in the liquidation of accidents at nuclear facilities
- families with three or more children.
Where can I get information about the standard monetary valuation of this site?
Extracting the normative monetary valuation of a territory from documentation may be necessary for organizations and the average person.
Such information is provided in the form of an extract no later than thirty calendar days from the date of application.
This request is made to the cadastre organization.
Besides, this information must be indicated in the land passport.
The cadastral value of the territory can be found from the extracts of the land organization.
It can be provided to tenants in conjunction with twelve months' rent calculation.
Expert lawyer's opinion
The basis for calculating the cost of rent is the cadastral price.
This cost must be recalculated by the administrations of territories and regions in each region at least once every five years. Find out the cost per 1 sq.m. the land you plan to take can be found on the websites of the relevant departments.
If the land is transferred by the municipality, then, as a rule, it already has an exact boundary of the site and, accordingly, there is information about the area. A mandatory attachment to the land transfer documentation is a cadastral passport, which indicates the cadastral value for the entire plot.
The notice of sale of the plot contains the initial amount of rent for the entire plot. It may increase during an auction. This amount is recalculated unilaterally at least once a year. A clause about this must be present in the draft agreement on the transfer of land for lease.
When special auctions are held at which the property is sold, the initial amount is determined by the legislation on valuation activities.
After the auction, it is concluded with the already indicated price for the year.
It is important to know that the rental amount is calculated taking into account the number of full months when the site was used.
The amount of payment is calculated when the right to the territory arises if:
- They arose up to and including the fifteenth day of the month. The month of concluding the contract will be considered a full month.
- When the transaction occurred after the fifteenth, for the whole month, the next one will be taken.
- Termination of the contract before the 15th, the previous period is taken as the whole month.
- Termination of relations after the 15th, the current period is taken as the whole month.
An important point is the fact that the area of the territory includes the site itself and the sanitary protection or technical terrain of the facility. But only if it is not in the use of other persons.
You should be aware that changes in payment may be made for the following reasons:
- change in the cadastral value of the territory
- when the site use category was changed
- change in the type of permitted use of the area
- after amendments to legislative regulations
- in others, the situation is specified in the contract.
Even taking into account all the reasons listed, you should know that changes are not allowed more than once every twelve months.
It is important to know that the grouping of territories, types of their use and categories of employers are approved in each region separately.
How is the calculation made?
The legislation approves the procedure for calculating rent, the conditions and date of its payment. However, all these points must be specified in the contract.
The rental payment amount is calculated and obtained from the following formula:
Ba = C * S, here:
- Va - the amount of payment for twelve months. Calculated per square meter;
- C is the rental rate, also per square meter;
- S is the total area of the land.
- CC - cadastral price of land territory. Indicated per square meter;
- Kd - coefficient of the category of permitted use of the territory;
- Pkd - coefficient of groups by type of activity of the employer.
You can use a calculator to calculate by substituting the necessary numbers in the appropriate cells. Calculating land rent using a calculator is not at all difficult.
It works simply; to determine the cost of rent, you need to multiply all the necessary components mentioned above.
When a person leases territory, he must know that construction on this area must begin within a certain period. When these conditions are not met, the contract is simply canceled.
In addition, if a violation of the norm occurs during the construction process, the lessor has the right to terminate the contractual relationship.
In this case, additional charges or a full refund of the money, if the contract was concluded for a period of more than a year, can be made within twenty days after drawing up the additional agreement.
We’ll tell you about them, determine what affects the calculation indicators - and give examples of how you can calculate the amount of the payment.
What determines the rent for land plots - factors influencing the amount of land lease
The amount of payment for renting a land plot can be set by its owner independently.
Of course, it would be inappropriate to set a high payment for renting a plot of land in a village, or vice versa – a low payment for renting a plot in the city. Therefore, the owner focuses, first of all, on the rental amount set by other land owners in his region or place of residence.
The following factors will also affect the rent:
1. Land category
Depending on which category the land belongs to, the payment may be less or more.
The cost usually increases in the following gradation:
- Citizens pay less for a summer cottage plot.
- Further, prices increase for individual housing construction land.
- For land for a commercial facility.
- For a plot for agricultural work or production.
Also keep in mind that the K1 coefficient can have different values.
|
Coefficient value |
When to use? |
|
For the case of preferential rent. |
|
|
For gardening, gardening, farming or agricultural production. |
|
|
For areas where industrial and residential buildings are being built. |
|
|
If the site is supposed to be mined. |
Here's an example of a calculation:
Citizen Frolov wants to lease a plot of land from the state for gardening. The cadastral value of the plot according to the documents is 250,000 rubles. Substituting all the indicators into the formula, we calculate the amount of the payment: 250,000 rubles. x 0.6% = 1,500 rub.
Thus, Frolov will have to pay 1,500 rubles monthly, this taking into account the cadastral value. Of course, the land owner may not take this calculation into account and will put forward the amount higher.
Calculation of land rental fees depending on its standard value
The concept of standard land value was introduced into Russian legislation.
It follows from the definition that when calculating and setting the indicator, the income that can be generated by activities carried out on a certain piece of land is taken into account.
This indicator size can be set at the administrative level by government officials.
When calculating the indicator, the following will be taken into account:
- Boundaries of the land plot.
- Object category.
- Market value. The standard price of land should not exceed the specified cost by 75%.
This indicator is used, as a rule, when calculating rental payments for the use of state land - or in the absence of cadastral indicators of the value of the object.
You can use the established formula to calculate rent.
Coefficient – K1– taken into account according to the purposes of using the site. We indicated it above.
Here's an example of a calculation:
Citizen Eliseev decided to lease land from the state for production. The standard price of the plot was 1,000,000 rubles. Let's calculate the rent: 1,000,000 rubles. x 1.5% = 15,000 rub.
Thus, Eliseev will pay 15,000 rubles monthly for rent.
