Garages land tax. What you need to know about the tax on land under a garage. Are there any benefits

The transfer of ownership of land and real estate is beneficial for both the owners and the state. Owners are protected by the Constitution from attacks on their properties by third parties, while the privatization of garages and land plots provided the state with a huge layer of taxable real estate. A tax on a garage owned by citizens is a payment to the country's budget in exchange for ensuring the protection of private property.

Garage tax - types

Property owners pay three types of taxes to the budget:

• on property;
• land;
• income

All types of taxes, rates, tax bases and periods are described in the Tax Code.

The tax rate is a certain percentage of the value of the property. The tax base is the cost of the garage or land. Taxes are paid annually.

Property tax

Property (garage) tax is paid by all citizens of the Russian Federation who own garages. And it doesn’t matter whether it’s a permanent structure or a simple “shell”. If there is a certificate of ownership, then there is an obligation to pay tax.

According to Article 402 of the Tax Code, the property tax base is the inventory value of the garage. The cost is calculated by cadastral engineers and indicated in the cadastral passport. If you want to find out the cost of your garage, order an extract from the Unified State Register from Rosreestr.

The garage tax is calculated as follows: the tax rate is multiplied by the inventory value and the deflator coefficient. The rate cannot be higher:

• 0.1% – if the cost of the garage, multiplied by the deflator, is not higher than 300 thousand rubles;
• from 0.1 to 0.3% – if the cost multiplied by the deflator is from 300 to 500 thousand rubles;
• from 0.3 to 2% – if the cost multiplied by the deflator is above 500 thousand rubles.

The tax rate and deflator coefficient are set by municipalities independently; their amounts can be found on the official websites of regional administrations.

The following are exempt from property tax on a garage:

Please note that the benefit is not provided if the garage is used for business purposes, for example, if it is used for production or repairs.

If you belong to one of the above categories, submit an application to the tax office to apply for benefits before November 1. The application is written once (7th part 407 of article 407 of the Tax Code of the Russian Federation).

The tax is calculated by the tax inspector, who will send you a notice and receipt for payment.

Land tax

It is paid by citizens who own the land with the following rights:

• property;
• unlimited (lifetime) use;
• inheritable lifelong ownership.

If the land is transferred for free use or is rented, then no tax is paid.

The tax is calculated from the cadastral price of the plot, which can be found on the Rosreestr website (public cadastral map). The tax is calculated from the moment the land is registered in the cadastral register.

There is also a benefit for land tax - not a complete exemption from payment, but a partial one: 10 thousand rubles are deducted from the tax base (the cost of the plot), and the remaining amount is multiplied by the rate.

The following are entitled to the benefit:

• heroes of the USSR and the Russian Federation (as well as holders of the Order of Glory);
• disabled people of groups 1 and 2 and disabled children;
• veterans and disabled people of the Second World War and combat operations;
• receiving social benefits prescribed due to exposure to radiation in Chernobyl, at the Mayak Production Association, and the Semipalatinsk test site;
• testers of nuclear and thermonuclear weapons at military facilities;
• patients with radiation sickness or disabled people associated with work at nuclear installations, with nuclear weapons or space technology.

Only some organizations will not pay the tax, and among individuals - only those who belong to the indigenous peoples of the North, Siberia and the Far East in relation to fishing and economic areas.

The tax on land under a garage for pensioners is calculated on a general basis.

The tax rate, according to Article 394 of the Tax Code of the Russian Federation, is set by municipalities, but cannot exceed 1.5% of the cadastral value. The tax is also paid according to a receipt from the tax office until October 1.

Income tax

This is a tax that is paid on purchase and sale transactions, gifts and inheritances. The tax base includes both the cost of the garage itself and the land plot.

When selling a garage, the tax is paid by the seller, the tax rate is 13% of the cost. Tax is not paid in the following cases:

• a garage cheaper than 250 thousand rubles;
• the garage has been owned for more than three years (from January 1, 2016, this period will change).

Please note: a member of the GSK is considered to have acquired ownership of the garage from the moment of full payment of the share, and not from the moment of its registration in Rosreestr (Part 4 of Article 218 of the Civil Code)!

Sometimes tax inspectors assure that the three-year period begins to run from the moment the right is registered and on this basis they calculate income tax. If this is your case, take a notice of tax calculation and go to court to complain! In this case, you have 10 days left from the date of receipt of the notification.

If you are not exempt from tax, the next year after selling your garage, before the end of April, go to the tax office, taking the purchase and sale agreement. There, fill out the declaration and receive a receipt.

The tax on a gift transaction is paid by the donee. Only close relatives of the donor are not required to pay tax - his better half, children (including adopted children), parents, grandparents, grandchildren, brothers, sisters. All other citizens are required to pay 13% of the cost of the garage to the budget.

When inheriting, the tax will be in the following amount:

• 0.3% of the cost of the garage (but not more than hundreds of thousands of rubles) - for heirs of the first stage;
• 0.6% (but not more than a million) – for the remaining heirs.

Garage tax in shared ownership is paid by co-owners in proportion to their shares.

Buildings such as garages are the same real estate as all other objects. Therefore, starting from 2016, the principle of payment for them will change radically and, as experts note, the amount will increase.

What garage taxes do you need to pay?

According to the law, a garage is considered real estate and is subject to payments, just like apartments, houses, cottages and other objects. It is calculated by the tax office, and the rate is set by the municipality.

2016 – garage tax in a new interpretation

Payments to the state will now be paid according to new calculations. First of all, it is worth noting that the accrual principle itself and its features have changed:

• Now payments for a garage in the property are calculated based on its cadastral value, which turned out to be many times higher than the inventory value. Within five years, all regions of Russia will switch to the new payment system. The assessment is carried out by professional specialists commissioned by the authorities, so errors are possible. Due to the sharp change in value, some citizens even decided to urgently sell their apartment.
• The payment deadline is changed to October - the first day of this month turns out to be the last date when debts for the previous year are supposed to be paid.
• The tax office at your place of residence is responsible for calculating the amount.
• In Moscow, charges are paid in the amount of 0.1% of the value of the property indicated in the cadastre. In general, the interest rate may differ depending on which region you are talking about, since the law allows municipalities to set the rate themselves.

But it is worth noting that, in general, the entire procedure for calculating taxes is changing; instead of a number of separate payments, a single tax is being introduced on housing owned by a given person. Minimum parameters are established, a base cost that is not taxed, and for everything else a certain rate is charged, which may vary depending on the type of property and region.

Garage: property tax

The cadastral value is currently calculated by the state, so it may not be very accurate. If you disagree with the amount, you should contact the court, which can, based on individual calculations, change the final amount.

A garage, according to the law, is defined as a non-residential real estate structure. It doesn’t matter what kind of garage a person owns - a permanent one or a shell one, if the owner has a certificate of state registration of property in his hands, he will have to pay property tax.

The garage real estate tax begins to accrue from the moment the property is registered in Rosreestr and amounts to:

• up to 300 thousand rubles (inclusive) - up to 0.1% (inclusive);
• from 300 thousand rubles to 500 thousand rubles (inclusive) – from 0.1 to 0.3% (inclusive);
• more than 500 thousand rubles - from 0.3 to 2.0% (inclusive).

The calculations are based on the inventory value of the property.

Inventory value is the cost of restoring a property, taking into account its wear and tear and rising prices for construction work and products, multiplied by the tax rate (each region has its own). The inventory value of the object is recorded in the technical passport of the garage and is not the cadastral value of the object (the latter is on average 20 times greater than the inventory value).

Once a year, the tax office must send a receipt indicating the amount of tax. If such a receipt has not arrived, then you need to either contact the tax office and ask to issue it, or calculate the amount of tax yourself and pay.

If the garage was officially rented out, the owner will have to pay two taxes for the garage:

• for the property of individuals;
• income tax (13%).

It will not be possible to shift the property tax onto the tenant's shoulders, because... he is not the owner of the garage.

Earth

The tax for the land on which the garage is located is also subject to mandatory payment.

If the garage is located in a garage cooperative, but the land is not, then payment of the tax will occur indirectly: the tax will go to the garage cooperative as a whole, and the accounting department will distribute it among the payments of all members of the cooperative.

If the garage is located in a tax-exempt cooperative (for example, the GSK is registered to a society for the disabled), then the owner (a healthy person) also does not have to pay tax, because the tenant is an organization that does not pay tax.

If the land under the garage is registered as a property, then the tax office itself will send a receipt for payment to the owner once a year.

The amount of tax on land under a garage depends on two factors:

• cadastral value of land;
• tax rate of the region.

The obligation to pay tax arises from the moment

• beginning of land use (at the start of construction);
• from the moment of registration of land ownership.

The tax rate depends on the region, but on average is 1.5%.

If the garage owner is a pensioner

From 2015, new rules for paying garage taxes for pensioners come into force. If previously pensioners were completely exempt from paying property tax, now they can choose only one object exempt from paying property tax. That is, if the selected object exempt from tax is an apartment, then you will have to pay for the garage on a general basis.

If the garage was nevertheless chosen as a tax-free object, then it is worth considering one nuance. In the case of shared ownership of a garage with a person who is not a pensioner, the tax exemption will apply only to the pensioner’s share, and not to the entire property.

On land, federal legislation does not provide any benefits or exemptions for pensioners. But regional authorities have received the right to provide benefits, so there is no need to rush to pay the tax for the land under the garage - first you need to find out everything from the tax office at your place of residence or the settlement administration.

To receive a benefit (if any), a pensioner must contact the tax office with a passport, an application and provide a document (copy of a pension certificate) confirming the legality of using the benefit. A sample application can be viewed at the inspection office.

Taxes are not always a burden. In some cases, paid receipts from the tax office are one of the strongest proofs of garage ownership, so you shouldn’t skimp on them.

The Tax Code of Russia stipulates that owners of any type of property are required to pay an annual fee to the state budget. The main objects of taxation are houses, apartments or rooms in communal apartments.

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Russian legislation obliges owners of non-residential real estate for various purposes to make payments. A list of taxes that are payable by owners of garage buildings has also been established.

General information

Taxation is a very labor-intensive process that affects all areas of citizens’ lives without exception, including the use of real estate.

The main objects of taxation are:

• residential real estate;
• technical buildings and so on.

Income tax on a garage building is payable if:

• committing ;
• at ;
• when trying to inherit.

During the sale of a garage building, the seller is required to pay a tax in the amount of 13% (for non-residents of the country - 30%) of the cost, which was specified in the agreement.

The only exceptions are situations in which:

• the cost of the building is less than 250 thousand rubles;
• The seller has owned the garage for more than 3 years.

Important: if the ownership period is calculated in relation to the building located in the GSK, then it should be counted from the period of full payment of the share.

The legislative framework

The main regulatory documents are considered to be:

• Ch. 32 of the Civil Code of the Russian Federation - displays the amount of property tax;
• – displays the amount of tax on the land under the garage.

The specified regulatory and legal documents are the main ones that need to be based on when calculating the amount of the tax contribution on the issue under consideration.

Tax on land under garage

The land tax for a garage building has some nuances. Their knowledge can exclude the possibility of bringing to administrative liability due to non-payment of established tax fees.

Do I need to pay?

Recently, amendments were made to the Tax Code of the Russian Federation in relation to real estate. After calculating the cadastral cost, it is necessary to calculate tax fees. Title: “Tax on real estate of individuals.”

In practice, this type of tax was introduced for capital property in Russia, which determined the cadastral valuation of construction projects.

– state calculation of the market cost of constructed objects.

Property tax, including garage buildings, is used to pay all citizens who own buildings, regardless of whether they are monumental or temporary.

It is important to remember: the property tax base is the inventory cost of the property, which is determined by specialists of the cadastral authority.

Bid

In 2019, there are several options for paying tax:

• if the garage building is located in the GSK and is registered as the property, but the allotment is not, then the tax must be paid by the cooperative;
• in case of receiving land ownership, a receipt for payment will be received annually (once a year);
• in the case of the construction of a garage building in the GSK, which for some reason is not subject to taxation, then the owners of the garages do not automatically pay the tax.

The size of the tax base directly depends on some important nuances, namely:

• the rate varies by region - the average is 1.5%;
• from the cost of the plot according to the cadastre.

The tax is payable from the period when the land plot begins to be used, and regardless of whether there is already a garage on it or only repair work is being carried out on its construction - you need to pay.

It is necessary to pay attention to the fact that according to Russian legislation, the maximum tax rate on land under a garage is 1.5%.

How to calculate?

Calculating the tax on land under a garage is quite simple. It will be enough to multiply the tax base by the tax rate.

The tax base refers to the cadastral cost of the plot, which is displayed in the cadastral passport.

In order to make a reliable calculation, you can use the built-in online calculator on the official portal of the tax authority. With its help, you can make all the necessary calculations within a few minutes and eliminate the possibility of errors.

The tax on the land under the garage must be paid no more than once a year.

If the owner is a pensioner

Since the tax amendments entered into legal force, some aspects have been adjusted for citizens of retirement age.

As with other preferential categories, pensioners are exempt from paying taxes exclusively on one category of property.

If the benefit was issued for a dacha, house or apartment - garage building, it is confirmed for taxation according to generally accepted rules.

It is important to remember: if a garage building is exempt from taxation, but is in common shared ownership with citizens who are not of retirement age, then only part of the benefit recipient is exempt from tax.

An additional feature is the cancellation of exemption from taxation of land plots that were allocated for any type of property for the use of pensioners.

At the same time, there is a loophole - the right to provide benefits remains with local governments. In other words, they can legitimize this fact at the regional level.

The mechanism for receiving benefits in 2019 remained unchanged and is as follows:

1. You must contact the territorial tax authority at your place of residence.
2. You must have all the necessary documentation with you, including your pension certificate.

Important: a copy of the pension certificate must be attached to the completed application.

Who is entitled to benefits?

Russian legislation establishes a list of preferential categories of citizens who have the right to count on tax exemption:

• citizens who have 1 or 2 groups of incapacity, including those who have been disabled since childhood;
• citizens who were recognized as victims of radiation exposure at emergency facilities, as a result of which they received radiation sickness;
• military citizens and retirees who served over 20 years;
• citizens with the status of internationalist warriors;
• WWII participants;
• families of military personnel and citizens due to the loss of a breadwinner.

Additionally, among the preferential categories for property tax are owners of garage buildings who have ownership rights of no more than 50 square meters. meters and are located on the territory of personal plots or plots used for the purpose of farming.