{"id":6643,"date":"2016-03-10T00:00:00","date_gmt":"2016-03-10T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/maamaksu-tasumine-hiljemalt-31-martsiks\/"},"modified":"2016-03-10T00:00:00","modified_gmt":"2016-03-10T00:00:00","slug":"maamaksu-tasumine-hiljemalt-31-martsiks","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/maamaksu-tasumine-hiljemalt-31-martsiks\/","title":{"rendered":"Maamaksu tasumine\nhiljemalt 31. m\u00e4rtsiks"},"content":{"rendered":"
\n

Maamaks on maa maksustamise hinnast l\u00e4htuv maks, mille arvutab Maksu- ja Tolliamet kohalikust omavalitsusest saadud andmete p\u00f5hjal ning mis laekub t\u00e4ies mahus omavalitsus\u00fcksuse eelarvesse. Teiste s\u00f5nadega, maamaksu puhul ei ole vaja maksumaksjal ise deklaratsiooni esitada. Maksuhaldur arvutab ise maksmisele kuuluva summa ja saadab teate maksumaksjale.<\/p>\n

Maamaksu peavad maksma: <\/p>\n

1.1. maa omanik v\u00f5i<\/p>\n

1.2. kui maakasutus ei ole maareformi seadusega etten\u00e4hud korras \u00fcmber vormistatud, maksab maamaksu maa kasutaja;<\/p>\n

1.3. kui maale on seatud hoonestus\u00f5igus, maksab maa omaniku asemel maamaksu hoonestaja;<\/p>\n

1.4. kui maale on seatud kasutusvaldus, maksab maa omaniku asemel maamaksu maa kasutusvaldaja;<\/p>\n

1.5. riigi- v\u00f5i munitsipaalomandis oleva kinnisasja maavaravaru kaevandamiseks andmise korral maksab maamaksu maa kasutamise \u00f5iguse saanud isik.<\/p>\n

Maamaksum\u00e4\u00e4r on 0,1\u20132,5 protsenti maa maksustamise hinnast aastas.\u00a0<\/p>\n

Maamaksu tasumise t\u00e4htaeg on 31. m\u00e4rts. <\/p>\n

Maamaksust, mis \u00fcletab 64 eurot, tuleb tasuda 31. m\u00e4rtsiks v\u00e4hemalt pool, kuid mitte v\u00e4hem kui 64 eurot. \u00dclej\u00e4\u00e4nud osa maamaksust tasutakse hiljemalt 3. oktoobriks 2016.<\/p>\n

Maksu- ja Tolliamet v\u00e4ljastab maksumaksjale maksuteate tasumisele kuuluva maamaksu summa kohta hiljemalt 15. veebruariks. Kui juhtub, et maksumaksja ei ole maksuteadet saanud, siis tuleb olla ise aktiivne ja uurida, miks ei ole teadet saadetud. Teate mitte saamine ei vabasta maamaksu maksmise kohustusest. Maksumaksja, kes ei ole maksustamisaasta maamaksuteadet 25. veebruariks k\u00e4tte saanud, on kohustatud sellest 30 p\u00e4eva jooksul Maksu- ja Tolliametit teavitama. Sellisel juhul v\u00e4ljastatakse maksumaksjale uus maksuteade.<\/p>\n

<\/p>\n

Kodualusele maale on Eestis kehtestatud maksusoodustus. <\/p>\n

Kodualuse maa maamaksusoodustuse saamiseks on vajalik nelja asjaolu \u00fcheaegne esinemine:<\/p>\n

    \n
  1. isik peab olema maa omanik v\u00f5i maa kasutaja;<\/li>\n
  2. maa peab olema elamumaa sihtotstarbega v\u00f5i maatulundusmaa sihtotstarbega maa koosseisu kuulub \u00f5uemaa k\u00f5lvik;<\/li>\n
  3. maal asub hoone;<\/li>\n
  4. maal asuvas hoones on maa omaniku v\u00f5i maa kasutaja p\u00fcsiv elukoht vastavalt rahvastikuregistrisse kantud elukoha andmetele.<\/li>\n<\/ol>\n

    <\/p>\n

    Maamaksu vabastust saab ainult teatud suurusega maa kohta. Kui isik elab linnas v\u00f5i mujal tiheasustusega alal, siis saab maamaksu vabastust kuni 0,15 ha ulatuses. Kui isik elab v\u00e4ljaspool linna v\u00f5i asulat, siis 2,0 ha ulatuses. <\/p>\n

    <\/div>\n","protected":false},"excerpt":{"rendered":"

    Maamaks on maa maksustamise hinnast l\u00e4htuv maks, mille arvutab Maksu- ja Tolliamet kohalikust omavalitsusest saadud andmete p\u00f5hjal ning mis laekub t\u00e4ies mahus omavalitsus\u00fcksuse eelarvesse. Teiste s\u00f5nadega, maamaksu puhul ei ole vaja maksumaksjal ise deklaratsiooni esitada. Maksuhaldur arvutab ise maksmisele kuuluva summa ja saadab teate maksumaksjale. Maamaksu peavad maksma: 1.1. maa omanik v\u00f5i 1.2. kui maakasutus […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6643","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nMaamaksu tasumine hiljemalt 31. m\u00e4rtsiks – Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/et\/news\/maamaksu-tasumine-hiljemalt-31-martsiks\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maamaksu tasumine hiljemalt 31. m\u00e4rtsiks – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Maamaks on maa maksustamise hinnast l\u00e4htuv maks, mille arvutab Maksu- ja Tolliamet kohalikust omavalitsusest saadud andmete p\u00f5hjal ning mis laekub t\u00e4ies mahus omavalitsus\u00fcksuse eelarvesse. 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