Non-Tax Revenues of Local Budgets

Non-tax revenues of local budgets are formed in accordance with Articles 41, 42 and 46 of this Code, including but not limited to:

revenues from the use of property owned by municipal authorities, excluding property belonging to municipal budgetary and autonomous institutions, as well as property belonging to municipal unitary enterprises, including state-owned ones - at a rate of 100 percent;

(as amended by Federal Law No. 83-FZ dated May 8, 2010)

revenues from the sale of property (excluding shares and other forms of participation in capital), owned by municipal authorities, excluding property belonging to municipal budgetary and autonomous institutions, as well as property belonging to municipal unitary enterprises, including state-owned ones - at a rate of 100 percent;

(as amended by Federal Law No. 83-FZ dated May 8, 2010)

revenues from paid services provided by municipal state institutions;

(as amended by Federal Law No. 83-FZ dated May 8, 2010)

portions of the profit of municipal unitary enterprises remaining after the payment of taxes and other mandatory payments, in amounts determined in accordance with the procedures established by the normative acts of the representative bodies of municipal formations.

To the budgets of municipal districts and the budgets of urban districts, the fee for negative impact on the environment shall be credited at a rate of 40 percent.

Part three has lost its force. - Federal Law No. 374-FZ dated December 27, 2009.

To the budgets of urban districts prior to the delimitation of state ownership in land, the following shall be received:

revenues from the lease of land plots where state ownership has not been delimited and which are located within the boundaries of urban districts, as well as funds from the sale of the right to conclude lease agreements for these land plots - at a rate of 80 percent;

revenues from the sale of land plots, state ownership over which has not been demarcated and which are located within the boundaries of urban districts - according to the normative rate of 80 percent.

To municipal district budgets prior to the demarcation of state ownership over land, the following revenues are allocated:

revenues from the lease of land plots, state ownership over which has not been demarcated and which are located within the boundaries of settlements, as well as funds from the sale of rights to conclude lease agreements for these land plots - according to the normative rate of 50 percent;

revenues from the sale of land plots, state ownership over which has not been demarcated and which are located within the boundaries of inter-settlement territories of municipal districts - according to the normative rate of 100 percent;

revenues from the sale of land plots, state ownership over which has not been demarcated and which are located within the boundaries of settlements - according to the normative rate of 50 percent;

revenues from the lease of land plots, state ownership over which has not been demarcated and which are located within the boundaries of inter-municipal territories of municipal districts, as well as funds from the sale of the right to conclude lease agreements for these land plots - according to the norm of 100 percent.

To the budgets of settlements before the demarcation of state ownership over land, the following are received:

revenues from the lease of land plots where state ownership has not been demarcated and which are located within the boundaries of settlements, as well as funds from the sale of rights to conclude lease agreements for these land plots - according to the norm of 50 percent;

revenues from the sale of land plots, state ownership over which has not been demarcated and which are located within the boundaries of settlements, - according to the normative rate of 50 percent.

Funds from the use of water bodies shall be allocated to the budgets of settlements, municipal districts, and urban districts at a rate of 100 percent, depending on the ownership rights to water bodies.

The following revenues are received by the budgets of urban districts:

revenues from the sale of land plots located within the boundaries of urban districts, which belong to federal property and the exercise of powers of the Russian Federation in managing and disposing of which has been transferred to the state authorities of the subjects of the Russian Federation - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

revenues from the lease of land plots located within the boundaries of urban districts, which are in federal ownership and whose management and disposal powers exercised by the Russian Federation have been transferred to the state authorities of the subjects of the Russian Federation, as well as revenues from the sale of rights to conclude lease agreements for such land plots - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

revenues from the sale of real estate objects together with the land plots occupied by such real estate objects located within the boundaries of urban districts, which are in federal ownership and whose management and disposal powers exercised by the Russian Federation have been transferred to the state authorities of the subjects of the Russian Federation - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation.

(part eight introduced by the Federal Law of July 24, 2008 No. 161-FZ)

Revenues are transferred to the budgets of municipal districts:

revenues from the sale of land plots located on intermunicipal territories, which are in federal ownership and the exercise of the powers of the Russian Federation regarding their management and disposal has been delegated to the state authorities of the subjects of the Russian Federation - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

revenues from the lease of land plots located on intermunicipal territories, which are in federal ownership and the exercise of the powers of the Russian Federation regarding their management and disposal has been delegated to the state authorities of the subjects of the Russian Federation, as well as revenues from the sale of rights to conclude lease agreements for such land plots - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

revenues from the sale of real estate objects simultaneously with the land plots occupied by such real estate objects located on intermunicipal territories, which are owned by the federal government and whose management and disposal powers exercised by the Russian Federation have been transferred to the state authorities of the subjects of the Russian Federation, - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation.

(Part nine introduced by Federal Law No. 161-FZ dated July 24, 2008)

Revenues are received in the budgets of settlements:

revenues from the sale of land plots located within the boundaries of settlements, which are owned by the federal government and whose management and disposal powers exercised by the Russian Federation have been transferred to the state authorities of the subjects of the Russian Federation, - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

revenues from the lease of land plots located within the boundaries of settlements, which are in federal ownership and whose management and disposition powers exercised by the Russian Federation have been transferred to the state authorities of the subjects of the Russian Federation, as well as revenues from the sale of rights to conclude lease agreements for such land plots - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

revenues from the sale of real estate objects together with the land plots occupied by such real estate objects located within the boundaries of settlements, which are in federal ownership and whose management and disposition powers exercised by the Russian Federation have been transferred to the state authorities of the subjects of the Russian Federation - at a rate of not less than 50 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation

Source: "Budget Code of the Russian Federation" dated 31.07.1998 No. 145-FZ (as amended on 03.12.2012)