The Federal Tax Service has sent a review of court practice on disputes over land tax that were completed in 2025 and reached the Supreme Court of the Russian Federation (letter of 5 February 2026, No. БС-36-21/849@). The document is a guide to the disputed situations that are current.
The review deals with three cases that reached the Supreme Court in 2025. The first: from what moment a plot is no longer taxed if a court has held that the right of ownership does not exist. The second: whether an individual entrepreneur's land may be taxed at the rate of 1.5%. The third: what to do with a plot of a gardening partnership (SNT) that had previously been on the register, was transferred into collective ownership, and was never allocated among the members. The file of the review is attached to this page.
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