What taxes should a landowner pay in 2023?

Land tax (for 2022) in 2023 must be paid by the owners of land plots (shares) and permanent land users - individuals and legal entities.

It is necessary to pay MPZ (minimum tax liability) for the use or ownership of a plot of land. The tax office will determine the size of the MPZ for individuals and will send a notification about the need to pay more. Legal entities deal with this independently.

Additionally, as a land owner, you need to pay for the land (rates are set by the local government), and if the person is registered as a sole proprietorship, then there is also a single tax.

*It should be noted that there are several cases when the MPZ is not established and is not payable. These are plots of dacha and garden cooperatives acquired for ownership or use by their members as a result of privatization, reserve land, plots of natural persons with the right of ownership or use within settlements, plots that have undergone radioactive contamination as a result of the Chernobyl disaster.

This year, the minimum obligation will be paid for 2022. Areas in the territories where there were or are ongoing battles, areas littered with explosive objects or on which fortification structures are located, as well as areas in temporarily occupied territories, were exempted from paying the MPZ for 2022-2023.*