What is the tax on a garage in the property. Garage tax: features of taxation and payment. How to pay tax on land under a garage

Taxation is a fundamentally special and specific process that covers all areas of human life, primarily property ownership. The concept of the procedure for taxing civil property and its procedure are set out in Law No. 2003-1 of December 1991. The Tax Code of the Russian Federation determines that the owner of the property is obliged to make annual contributions to the state budget. Objects of taxation include residential buildings (houses, apartments, rooms in communal apartments), technical structures and others. Current legislation provides for payments to be made by owners of non-residential buildings for various purposes, in particular garages.

What tax will you have to pay for a garage?

Taxation is mandatory for garage owners, and contributions are made according to the following criteria:

A building in a garage cooperative, registered as property - the joint cooperative property is taxed, and the total amount is divided by the accounting department among all co-owners.

A building in a cooperative that is exempt from paying tax for any reason - there is no taxation for all individuals, including even those members of the cooperative who do not enjoy benefits.

A plot of land under a garage, registered as property - payment is made by receipt, delivered once a year.

The calculation of the tax amount for a land plot under a garage is determined on the basis of the cadastral value of the land, and depends on the tax rate of a certain region.

When paying taxes on a garage, you need to keep in mind that taxes on the land underneath it are subject to mandatory payment. Provided that the registered garage is located in a garage cooperative, but the land is not, tax payment occurs indirectly. The total tax amount is credited to the garage cooperative's account, and the cooperative's accountant distributes it among the members of the cooperative. Provided that it is exempt from paying tax, such as, for example, a society for the disabled, none of its members pay the tax, since the organization is the tenant.

When land ownership is registered, the tax office sends a receipt for payment annually. The amount of tax on land under a garage building depends on the cadastral value of the land and the tax rate of the region. Obligations to pay taxes arise at the start of construction or from the moment of registration of land ownership rights.

If the garage owner is a pensioner

Starting in 2015, new rules have been established for paying garage taxes for pensioners. Previously, this category of citizens was completely exempt from paying tax; currently, they have the right to choose only one object that is exempt from paying property tax. If the apartment is exempt from tax, you will have to pay garage tax.

Under the condition of shared ownership, benefits do not apply to a person who is not a pensioner. Only the pensioner's share is exempt from payment, and not the entire building as a whole. Regarding land, federal legislation does not provide benefits and exemptions for pensioners. It will not hurt to know that regional authorities have the right to provide benefits, so first you need to seek advice from the tax office at your place of residence.

How is garage tax calculated?

A garage, like any real estate, is subject to tax. If there is a shared ownership interest, each owner pays his or her part of the amount. Property tax is a local fee paid to the budget at the location of the payer’s garage. In this case, the payer is the owner, both a citizen of our state and a foreigner.

A notice with payment deadlines is issued by the tax authority at the place of registration of the property. The tax rate is set according to the total amount of the inventory price for the garage, which takes into account its cost, wear and tear of building materials, and the costs of purchasing them during the construction of the garage.

The rate depends on the established inventory value - if the total is:

Less than 300 thousand rubles - the tax rate does not exceed 0.1%;

From 300 to 500 thousand rubles - the tax rate ranges from 0.1 to 0.5 percent;

Over 500 thousand rubles - the tax rate ranges from 0.5 to 2.0 percent.

Garage tax - types

Garage owners contribute revenue to the municipal budget in the form of three types of taxes:

Property;

Land;

Income.

Information about each type of tax, rates, tax bases and periods is available in the Tax Code. The tax base is the garage or land value, and the rate is a percentage of the value of the property. Let's look at each type of tax in more detail.

Property tax

Property tax is paid by all garage owners, and is intended for all categories of citizens. Regardless of whether the structure is monumental or temporary, if the ownership of the garage is registered in the prescribed manner, the obligation to pay tax also appears.

In accordance with Art. 402 of the Tax Code, the property tax base is the inventory value of the garage. It is calculated by the engineers of the cadastral agency and marked in the cadastral passport.

Some categories of citizens are exempt from property tax on garages, but benefits are not provided to owners whose garages are operated for business purposes.

Land tax

Land tax is paid by citizens who own land as:

Property;

Indefinite (lifetime) use;

Inherited lifelong ownership.

When a land plot is transferred for free use or lease, there is no need to pay tax. The calculation is based on the cadastral price of the plot, and the tax is calculated from the date the plot is registered with the cadastral register.

The land tax provides benefits for certain categories of citizens, and the indigenous peoples of the Far East, Siberia, and owners of fishing and economic plots are completely exempt from it. Tax deductions for pensioners for the land under the garage are calculated on a general basis.

Income tax

Income tax is paid on each transaction of inheritance, purchase and sale, and gift. The tax base includes the cost of the garage and land. When selling a garage, the tax is paid by the seller; the tax rate is 13% of the established value. No tax is charged if:

The cost of a garage is below 250 thousand rubles;

Ownership of a garage is for three or more years.

According to Part 4 of Art. 218 of the Civil Code of the Russian Federation, a member of a garage cooperative becomes the full owner of the garage after full payment of the share, and not from the moment of its registration.

As for the tax on a gift transaction, it is paid to the budget by the donee in the amount of 13% of the cost of the garage. Only close relatives of the donor - parents and spouses, children and grandchildren, brothers and sisters, grandparents - are exempt from the contribution.

When inheriting, the first-priority heirs will pay 0.3% of the garage value, but not more than 100 thousand rubles, the remaining heirs will pay 0.6% of the garage value, but not more than 1,000,000 rubles.

How to pay tax on land under a garage

When purchasing a garage, it is necessary to clarify what type of ownership the land plot belongs to and who actually owns it. If the territory on which the garage cooperative is built is the property of one owner, then there is no need to pay land tax when purchasing a garage. In such a case, only a non-residential building is acquired, but not land. The land tax is paid by the owner of the property, that is, the organization.

If the purchased garage is located on a land plot that was in the possession of the previous owner, seller or individual who left the building as an inheritance or issued a deed of gift, then the tax on the acquired plot must be paid in the prescribed manner before registration.

Categories of the population who are entitled to receive relief

In 2015, taxation legislation defined restrictions on property benefits. Since that period, tax exemption has been provided exclusively for a single piece of real estate, the main condition being that it is not used for commercial activities.

The law provides for exemption from property tax for the following categories of citizens:

Heroes of the Russian Federation and the Soviet Union;

Those with first and second disability groups;

Disabled children;

Participants in world wars, WWII;

Veterans of military operations of the Russian Federation;

Victims of radiation exposure and receiving benefits;

Patients with radiation sickness;

Families of military personnel who suffered losses;

Pensioners;

Internationalist warriors;

Military personnel and retirees with more than 20 years of service.

Disabled space technology and the operation of nuclear installations.

Taxation has been abolished for individuals whose garage area is less than 50 sq.m., located on summer cottages or utility plots.

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.

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.

Taxation is a rather complex process that affects almost all areas of human life. After all, taxes must be paid on all real estate, and many citizens do not know exactly how this process occurs, and what taxes even exist.

Since 2014, changes have been made to the legislation, which came into force in 2015. They relate to property taxation, including garages. So what garage taxes apply, and what preferential categories of citizens can avoid them?

Types of garage taxes

Almost every car owner has a place where it is stored, for example, a garage, which also belongs to real estate. All citizens who own such property are required to pay tax. It is expressed in the form of three components:

• on the property itself;
• on the ground under the garage;
• income tax.

Each type has its own characteristics, expressed in the form of rates and payment periods, which can be found in the Tax Code. To know exactly how much to pay and for what, you need to learn about each type of garage tax.

Property tax

The tax on the garage itself, that is, the property tax, is paid by each owner of such property. It is required regardless of the appearance of the building; even if it is a very small “booth”, the tax must be paid, otherwise its owner may receive a fine.

In accordance with Art. 402 of the Tax Code, the amount of tax depends on the cost of the structure. The property is assessed by special cadastre employees, and the figure must be entered in the cadastral passport.

To let the owner know the cost, you can ask for an extract from the Unified State Register.

The tax is calculated in this way: the price of the structure is multiplied by the tax rate and the deflator coefficient. In this case, the rate depends on the price of the garage:

• when the price of the garage, multiplied by the coefficient, does not exceed 300 thousand rubles. - 0.1%;
• if the cost multiplied by the coefficient is in the range of 300-500 thousand rubles. — 0.1-0.3%;
• when the cost of the construction exceeds 500 thousand rubles. - 0.3-2%.

The municipality independently sets the tax rate and coefficient depending on the circumstances. Typically, such figures are posted on administration websites, and the approximate amount can be easily calculated on your own.

Tax on land under garage

It is mandatory to pay tax on the land on which the garage is built. There are several options for paying this tax:

1. If the garage is located in a cooperative and is registered as a property, but the land is not, then the tax is paid by the cooperative, where in the accounting department each owner in it will pay a certain amount;
2. If the land is registered as a property, a tax payment receipt will be sent once a year.
3. When a garage is built in a cooperative, which for certain reasons is exempt from paying taxes, then the owner of the garage does not pay it either.

The amount of this type of tax depends on several factors:

• tax rates of the region where the garage is located (average percentage by region 1.5%);
• land value according to the cadastre.

Taxes must be paid from the time the land begins to be used. It doesn’t matter whether the structure itself exists or is just being built, you will have to pay in any case. If you have any questions about taxes, you can get prompt online advice from our lawyers.

Income tax

This type of tax is paid in case of sale or purchase of a garage, regardless of the method of registration of property. The garage tax amount is 13% of its price. Even if the owner of the property registers it as a gift, tax is paid in this case as well. The percentage is set by the state.

In case of inheritance, payments are calculated individually. Their size is affected by the cost of the structure:

1. For the first in line heirs, no more than 0.3% of the entire amount.
2. For other heirs - 0.6% (up to 1 million rubles).

The tax is not paid only when the garage is given as a gift to someone in the family circle. Income tax will not be paid if the garage is transferred by gift:

• spouse;
• children or parents, including adopted ones;
• brothers and sisters with a common parent.

The tax inspector calculates the tax amount; this procedure does not take much time. All property owners are required to pay such a tax, regardless of place of residence or citizenship. When a property is sold, the tax is paid by the seller of the property. This is exempted only in certain cases:

1. If the cost of the structure is less than 250 thousand rubles;
2. If the area of ​​the room is less than 50 sq. m.
3. The garage has been owned for more than three years.

Persons who have the right to lifetime, unlimited use of a garage are also required to pay the established tax. Only privileged groups of people get rid of it.

Sometimes, when selling a garage, certain problems can arise. For example, the former owner is required to pay taxes even if the property already has a different owner. In this case, you need to seek qualified help from lawyers who will help you check all the papers and, if necessary, file a claim in court. If you have any questions, you can get an online consultation from our lawyers at any convenient time.

Preferential categories of citizens

Since 2015, changes have been made to the code that relate to property taxation. According to the new rules, the following categories of citizens do not need to pay tax:

• heroes of the Russian Federation and the Soviet Union;
• disabled people of groups 1 and 2;
• disabled children;
• combat veterans;
• participants of the Great Patriotic War and the Second World War;
• pensioners;
• warriors "Afghans";
• victims of the effects of the Chernobyl Nuclear Power Plant, PA Mayak, Semipalatinsk test site, who have benefits;
• disabled people after working with military or space equipment;
• families of military personnel who have suffered losses;
• military personnel who have served for more than 20 years.

Garage tax must be paid by all owners of such real estate, except for privileged categories of citizens. It is also not paid if the cost of the object is less than 250 thousand rubles, and its area is no more than 50 sq.m.

Tax on the sale of garage parking spaces for residents of the Russian Federation.

From January 1, 2016, the period of ownership of a garage or parking space has changed, after which the taxpayer is exempt from paying tax on personal income received from the sale of garage parking spaces from 3 years to 5 years.
If a garage or parking space was received by inheritance or gift from immediate family members (spouses, parents, children, grandchildren, grandparents, brothers, sisters), the period of ownership of the garage or parking space, after which the taxpayer is exempt from paying tax, is still 3 years.
Property tax deduction for the sale of a garage parking space is 250,000 rubles.
If the cost of a parking garage specified in the purchase and sale agreement is less than 70% of the cadastral value of this parking garage, then the sales tax will be calculated at the rate of 70% of the cadastral value of this parking garage.
If a garage parking space is being sold that was purchased after January 1, 2016, and according to the purchase and sale agreement, the sale price of the garage parking space is indicated as more than 70% of the cadastral value determined as of January 1 of the year in which the transfer of ownership to the buyer is registered, then the tax is calculated as follows:
The sale price of a garage parking space minus property tax deduction is RUB 250,000. OR
The sales price under the contract for the sale and purchase of a garage parking space minus the amount of actually incurred and documented expenses associated with the acquisition of this garage parking space (the purchase price of the garage parking space by the seller).
If the amount specified in the contract for the sale and purchase of a parking garage is less than or equal to 70% of the cadastral value, set to zero on January 1 of the year in which the transfer of ownership to the buyer is registered, the tax is calculated from the following amount:
70% of the cadastral value of the garage parking space minus a tax deduction of 250,000 rubles.
70% of the cadastral value minus the amount of actually incurred and documented expenses associated with the acquisition of this parking garage (the purchase price of the garage parking space by the seller).
It is imperative to submit a tax return, since the tax authorities will not reduce the tax base by default.

Property tax garage, parking space Moscow

The tax rate for ordinary garages (car spaces) is 0.1% of the cadastral value. It should be noted that these standards are valid only for one garage or parking space with an area of ​​no more than 25 square meters. m. If a city dweller has several parking spaces or if the garage is more than 25 sq. m. m, the tax for them will be calculated at standard rates: in 2015 - 1.2%, in 2016 - 1.3%, in 2017 - 1.4%, in 2018 - 1.5% of the cadastral value .