How is land tax calculated on land used for ...?

Good day.

Land tax rates are set depending on the type of land plot and its normative monetary value.

Land tax rates for plots of land for agriculture, of which normative monetary valuation has been carried out - not less than 0.3% and not more than 1% of their normative monetary valuation.

Land tax rates for plots of land, the normative monetary assessment of which has not been carried out - not less than 0.3% and not more than 5% of the normative monetary assessment of a unit of arable land in the region.

It should also be noted that there is a relief in relation to land for agriculture.

Owners of such lands who use them for personal peasant farming are exempt from paying land tax - in the amount of no more than 2 hectares.

This benefit applies to the following persons: persons with disabilities of the first and second groups, natural persons who raise three or more children under the age of 18, pensioners, war veterans, natural persons who suffered as a result of the Chernobyl disaster.