At first glance, owning a garage is a simple and understandable matter, promising a lot of advantages: the car is always safe, and you can fix it if you have the skills, without resorting to the services of a service station. However, in addition to the costs of buying, paying, you must also pay a garage tax. At the same time, the type of construction does not play any role - monumental (permanent) or temporary (simple iron block). Consider what he represents himself and what obliges the owner to do.
What is the garage tax?
Many consider the garage to be a fairly simple structure, but in fact it is a complex of a complex building and the land on which it is located. All of this is legally required to pay taxes. In fact, two separate payments need to be made:
Garage - is a valuable property - non-residential property. The garage tax rate in 2019, as before, is determined by the municipality. The tax begins to accrue from the moment the property is registered in the Register and directly depends on the value of the garage. In this case, the cadastral value is taken into account.
According to paragraph 2 of Article 406 of the Tax Code Russian Federation, the garage tax rate is 0.1%. At the same time, it should be taken into account that the tax rate can be reduced to zero or increased, but not more than three times the normative legal acts representative bodies municipalities(by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol).
The evaluation is carried out by specialists, but they may make errors. In this case, you can apply for a recalculation of the cadastral value.
As for the land tax, it depends on:
- cadastral valuation of a land plot;
- in the region (average for the country is 1.5%);
Also, the payment will differ depending on the type of garage ownership. If the land under it is your property, then the tax will send a receipt for payment.
If the land under the garage belongs to the cooperative in which you are a member, then the receipt will be common to the entire association. Accountants will independently attribute the required amount to your payment.
If the land belongs to a cooperative, which may not pay tax, then accordingly, the owner of the garage is also exempt from paying tax for the land under the garage.
If you rent out a garage, you will also have to pay tax on the income received from renting it out. The rate is 13%.
Special conditions for pensioners
Despite the fact that tax still remain, since 2015 the conditions for paying taxes have become tougher for them. How do pensioners pay tax now? The garage is usually only one object owned. Previously, pensioners were completely exempt from paying such a tax. Since 2015, they can only choose 1 tax-free property. Since the payment for an apartment or house usually hits the pocket more noticeably, especially if it is available, pensioners choose this particular property. In this case, the garage tax must be paid in full.
However, when choosing a garage as an object of preferential taxation, if it is divided into shares and the co-owner is not a pensioner, then you can not pay tax only for the part owned by the pensioner.
The Tax Code of Russia determines that the 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 the owners of non-residential real estate objects 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 time-consuming process that affects all spheres of life of citizens without exception, including the use of real estate.
The main objects of taxation are:
- residential real estate;
- technical buildings, etc.
Income tax on a garage building is payable if:
- commission;
- at ;
- when trying to inherit.
During the sale of the garage building, the seller is obliged to pay a tax in the amount of 13% (for non-residents of the country - 30%) of the cost, which was prescribed 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 over 3 years.
Important: if the ownership period is counted in relation to the building located in the GSK, then it should be counted from the period of the 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 land tax under the garage.
Specified legal documents are the main ones that must be taken into account during the period of calculating the amount of the tax contribution on the issue under consideration.
Garage land tax
The land tax for a garage building has some nuances. Their knowledge may exclude the possibility of bringing to administrative responsibility due to non-payment of established tax collection.
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 the tax fees. Title: Tax on real estate individuals”.
In practice, this type of tax was introduced for the capital property of Russia, which defines the cadastral valuation of construction projects.
– state calculation of the market cost of the constructed facilities.
The property tax, including the garage building, is used to pay all citizens who own the building, 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 the 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 in the right of ownership, but the allotment is not, then the tax must be paid by the cooperative;
- in the case of obtaining land in ownership, a receipt for payment will come 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, 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 putting on the cadastre.
The tax is payable from the period when the land allotment begins to be used, and regardless of whether there is already a garage on it or just carried out repair work for its construction - you need to pay.
It should be noted that according to Russian legislation The maximum tax rate for garage land is 1.5%.
How to calculate?
The calculation of the tax on the land under the garage is quite simple. It will be enough to multiply the tax base by the tax rate.
The tax base means the cadastral cost of the allotment, which is displayed in the cadastral passport.
In order to carry out a reliable calculation, you can use the built-in online calculator on the official portal of the tax authority. With it, you can do everything within a few minutes. necessary calculations and eliminate the possibility of errors.
The tax on the land under the garage must be paid at intervals not more than 1 time per year.
If the owner is retired
Since the entry into force of amendments to taxation, some aspects have been adjusted for citizens of retirement age.
As for other preferential categories, pensioners are exempted from paying taxes only on one category of property.
If the benefit was issued for a dacha, house or apartment - the garage building is confirmed for taxation according to generally accepted rules.
It is important to remember: if a garage building is exempt from taxation, but at the same time is in common shared ownership with citizens of non-pension age, then only part of the beneficiary is exempt from tax.
An additional feature is the annulment of the exemption from taxation of land plots that were allocated for any type of property in 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 legalize this fact at the regional level.
The mechanism for obtaining benefits in 2019 remained unchanged and is as follows:
- You must contact the local tax authority where you live.
- Be sure to have all the necessary documentation with you, including a pension certificate.
Important: a copy of the pension certificate must be attached to the corresponding application.
Who is entitled to benefits?
Russian legislation establishes a list of privileged categories of citizens who have the right to count on exemption from taxation:
- citizens who have group 1 or 2 incapacity, including those disabled since childhood;
- citizens who are recognized as victims of radiation exposure at emergency facilities, as a result of which radiation sickness was obtained;
- military personnel citizens and retired persons who have served more than 20 years;
- citizens with the status of soldiers-internationalists;
- participants in the Second World War;
- families of military citizens on the loss of a breadwinner.
Additionally, among the preferential categories for property tax are the owners of garage buildings who own no more than 50 square meters. meters and are located on the territory of household plots or plots used for the purpose of maintaining subsidiary farm.
Sections of the article:
Since 2016, taxes on real estate of citizens have been calculated according to new rules - based on its cadastral, and not previously used inventory value.
Change in the order of taxation:
- apartments
- residential buildings
- other buildings on the land
happened in 2015. Appeared in the Tax Code of the Russian Federation. Its provisions determined the radical course of the Government's economic policy towards the payment of taxes by citizens in full.
Real estate objects of individuals that are in the field of taxation under the new procedure
The new rules include such immovable objects as:
- residential buildings
- houses and buildings on plots for individual housing construction, private household plots, gardening and horticulture
- living quarters (rooms and apartments)
- garages and car spaces (parking spaces)
- unified immovable complexes, if they include at least one residential
- house or one dwelling
- various buildings, structures and premises
- construction in progress.
The innovation does not apply to the following objects:
- common property of an apartment building
- land
Land tax, calculated from the cadastral value, has been paid in many regions of Russia for several years. Changes here are not expected until the next state cadastral valuation of land.
This is the reason for the exclusion of land plots from the list of immovable property of citizens, the tax on which will now also be calculated from their cadastral, and not inventory value.
In 2016, the owners of land plots on which residential houses, summer cottages, a garage were built
Land tax interest rates are set by the municipal authorities. They cannot exceed:
- 0.3%
- for plots intended for the construction of houses or allotments with already erected residential buildings:
- for country and personal subsidiary plots (LPH)
- for horticulture and horticulture
- agricultural
- for plots intended for the construction of houses or allotments with already erected residential buildings:
- 1.5%
- for other land plots
The difference between the inventory and cadastral values of objects
- "inventory value"
- "cadastral value"
found in many real estate documents. You can “decipher” them with the help of a brief comparison.
Inventory cost
This is the replacement cost of the item. Previously, it only referred to buildings.
Includes all costs for the construction of the facility, takes into account the depreciation of the facility, changes in prices for Construction Materials and construction products, the dynamics of prices for work and services, but does not take into account the cost of land and some other characteristics.
Established on the date of determination. It is indicated:
- in the technical passport of the object
- in the certificate of the inventory value of the object
Used in calculations government bodies. As long as it retains its value.
Cadastral value
This is the amount of money received in the settlement order. It reflects the value (utility) of the property:
- land plot
- apartments
- premises
The cadastral value is valid for a specific period of time.
The value of an object determines the amount of taxes on it, rent, its redemption value. The higher the cadastral value of the object, the more taxed it is, the more expensive its rent, the more expensive it is when selling.
The difference between these types of values is as follows.
inventory value:
- the calculation is based on an assessment of the cost of the object from the cost of its construction and the wear and tear of building materials
- she can not:
- correspond to the actual price
- reflect, for example, the prestige of the object and its location
All this is capable of fixing the cadastral value. She is close to market valuation significance, relevance and usefulness of the object.
Which type costs more? The answer is obvious - cadastral. It takes into account a greater number of qualitative characteristics of the object.
Features of the procedure for calculating taxes based on the cadastral value
From January 1, 2015, the calculation of taxes on citizens' property was transferred from the inventory value to the cadastral value, which was preceded by the solution of tasks for the state cadastral valuation of objects, carried out in many regions of Russia.
That is why in 2016 the owners of apartments and rooms, houses and buildings, dachas, premises, garages and other real estate in these regions will receive tax notices with other, different from the previous, taxes on their real estate.
In other subjects of the Russian Federation, where the work on the state cadastral valuation of real estate objects has not been completed, the property tax will be calculated according to the previous rules - based on their inventory valuation using a special deflator coefficient for efficient and accurate recalculation economic indicators, expressed in monetary terms, corresponding to the index of changes in consumer prices for goods (works, services):
The deflator coefficient established for calculating property tax is equal to:
- for 2015 - 1.147 (Order of the Ministry of Economic Development of Russia No. 685 dated October 29, 2014)
- for 2016 - 1.514 (Order of the Ministry of Economic Development of Russia No. 772 dated October 20, 2015)
- for 2017 - 1.623 (Order of the Ministry of Economic Development of Russia No. 698 dated November 3, 2016)
Information about the inventory value can be clarified at the location of the property in the BTI division.
The list of subjects of the Russian Federation that have already made a decision to switch to new order calculation of taxes, presented on the official Internet resource of the Federal Tax Service of Russia. You can get acquainted with the list of regions.
The procedure for applying as a tax base based on the cadastral value of real estate objects is established for a period until January 1, 2020 (Article 402 of the Tax Code of the Russian Federation).
Basic tax rates for real estate of citizens
The base tax rates are determined by the Tax Code of the Russian Federation, or rather, Chapter 32.
The base tax rates are as follows:
- 0.1% of the cadastral value
- for residential buildings
- for living quarters
- for unfinished residential buildings
- for unified immovable complexes, if they include at least one residential building or one residential premises
- for household buildings or structures with an area of \u200b\u200bno more than 50 m 2 on plots for individual housing construction, private household plots, dacha farming, gardening, horticulture
- for garages and parking spaces
- 0.5
% of the cadastral value
- for other objects
The current tax rates can be found on the official website of the Federal Tax Service of Russia (service " reference Information on rates and benefits for property taxes") or in the municipality, the cadastral value of housing, buildings or a garage - on the Rosreestr website.
About the possibility of changing tax rates
Municipalities are given the right to independently establish differentiated tax rates, reducing them to zero or increasing them 3 times compared to the base one. In this case, the cadastral value of the object, its type, location, type of territorial zone to which the object belongs should be taken into account.
In various regions of Russia, this opportunity is actively used - in some, for example, it is used tax rate 0.1% for residential buildings with a cadastral value of up to 10 million rubles. and 0.15% - for houses with a cadastral value of more than 10 million rubles, in other regions a rate for residential buildings of 0.1% is applied regardless of their cadastral value.
About privileges and preferences
AT new system taxation of real estate of citizens provides for various deductions, benefits and the use of reducing coefficients.
Deductions
The tax base (cadastral value) for a number of objects has been reduced:
- for an apartment - 20 m 2 of the total area of the apartment
- for a room - 10 m 2 of the total area of the room
- for a residential building - 50 m 2 of the total area of the house
- for a single immovable complex, if it includes at least one residential building or one residential building - by 1 million rubles.
This means that the tax, for example, on an apartment with an area of 70 m 2 will be paid not for the entire area, but for 50 m 2. And if, for example, the area of the room is 10 m 2, then its owner will not pay tax at all.
Privileges
The benefits taken into account when calculating the tax on real estate of citizens have been fully preserved, but restrictions have been introduced regarding the fact that if the owner-beneficiary has several objects, only 1 of them can be exempted from taxation - at the choice of the owner himself.
So, having a house and an apartment, the owner, who has the right to a benefit, at his discretion, will choose, for example, an apartment if the tax on it turns out to be higher than on the house, and will pay tax only on the house.
Categories of citizens eligible for tax relief
- Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees
- disabled people of I and II disability groups
- disabled from childhood
- participants in the Civil War and the Great Patriotic War, other military operations to protect the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the army in the field, and former partisans, as well as combat veterans
- civilian personnel Soviet army, Navy, internal affairs and state security bodies, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in this period in cities whose participation in the defense is counted to these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field
- persons entitled to receive social support in accordance with the Law of the Russian Federation "On social protection citizens exposed to radiation as a result of the Chernobyl disaster” (No. 1244-I dated May 15, 1991), in accordance with the Federal Law “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River" (No. 175-FZ of November 26, 1998) and the Federal Law "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" (No. 2-FZ of January 10, 2002)
- military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health status or in connection with organizational and staffing activities, having total duration military service for 20 years or more;
- persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations at weapons and military facilities
- family members of servicemen who have lost their breadwinner
- pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly life allowance
- citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities were fought
- individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon and space technology
- parents and spouses of military and civil servants who died in the line of duty
- individuals engaged in professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use
- individuals - in relation to household buildings or structures, the area of \u200b\u200beach of which does not exceed 50 m 2 and which are located on land plots provided for personal subsidiary, summer cottage farming, gardening, gardening or individual housing construction
On the timing of the transition to the full tax burden
The change in the taxation system will take place gradually, with the application of reducing coefficients - within 5 years, that is, until 01/01/2020. After this date, the payment of the tax amount in full is provided
The first notifications for the payment of real estate tax of citizens under the new rules will be sent in 2016.
You can find out the amount of the future payment today by using the service "Calculation of personal property tax" on the official website of the Federal Tax Service of Russia, and with tax rates, due benefits and deductions - either on the website of the Federal Tax Service of Russia, or in the local municipality.
Helpful information
- You can familiarize yourself with the conditions for registration of the occupied land in ownership.
- You can find out how sites in protected areas of cultural heritage sites are used and built up here. Video commentary on the topic of the new taxation
Video prepared by the Federal Tax Service of Russia
Taxation is a fundamentally special and specific process that covers all areas of human life support, 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 property is obliged to make annual contributions to the state budget. The objects of taxation include residential buildings (houses, apartments, rooms in communal apartments), technical structures and others. The current legislation provides for making payments by the owners of non-residential buildings for various purposes, in particular garages.
How much tax do you have to pay for a garage
Taxation is mandatory for garage owners, and the contribution of funds is subject to the following criteria:
A building in a garage cooperative, registered as property - joint cooperative property is taxed, and the total amount is divided by the accounting department for all co-owners.
Building in a cooperative that is exempt from tax for any reason - there is no taxation for all individuals, including even those members of the cooperative who do not enjoy benefits.
Land under the garage, registered as property - payment is made according to a receipt delivered once a year.
The calculation of the amount of tax on a land plot under a garage is determined on the basis of the cadastral value of the land, and it depends on the tax rate of a particular region.
When paying taxes on a garage, you need to keep in mind that the tax on the land under it is subject to mandatory payment. Provided that the garage registered in the property is located in a garage cooperative, and the land is not, the tax payment occurs indirectly. The total amount of the tax comes to the account of the garage cooperative, and the accountant of the cooperative distributes it among the members of the cooperative. Provided that it is exempt from paying tax, as, for example, a society of disabled people, none of its members pays the tax, since the organization acts as a tenant.
When the land is registered as a property, 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 tax arise at the start of construction or from the moment of registration of land ownership rights.
If the owner of the garage is a pensioner
Starting in 2015, new rules have been established for the payment of garage tax in relation to pensioners. Previously, this category of citizens was exempted from paying the tax in full, at present they have the right to choose only one object that is exempt from paying property tax. If the apartment is exempt from tax, then the garage tax will have to be paid.
Under the condition of shared ownership, benefits do not apply to a person who is not a pensioner. Only the share of the pensioner is exempted from payment, and not the entire building as a whole. Regarding land, federal legislation does not provide for benefits and exemptions for pensioners. It will not be superfluous to know that the regional authorities have the right to provide benefits, so first you need to seek advice from the tax office at the place of residence.
How is the garage tax calculated?
A garage, like any property, is taxed. In the presence of equity participation in the ownership right, each owner pays his part of the amount. Real estate tax is a local contribution credited to the budget at the location of the payer's garage. In this case, the owner, both a citizen of our state and a foreigner, acts as a payer.
A notice with the terms of payment 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, depreciation of building materials, the cost of their purchase during the construction of the garage.
The rate depends on the established inventory value - if in total it:
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 is from 0.5 to 2.0 percent.
Garage tax - types
Garage owners contribute to the municipal budget revenues 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 called 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 owners of garages, and is intended for all categories of citizens. Regardless of whether this building is monumental or temporary, if the ownership of the garage is registered in in due course, there is also an obligation to pay tax.
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.
Certain categories of citizens are exempted from property tax on a garage, but benefits are not provided to owners whose garages are operated for business purposes.
Land tax
Land tax is paid by citizens who own the land on the rights:
property;
Perpetual (lifetime) use;
Inherited lifetime tenure.
When a land plot is transferred for gratuitous use or lease, no tax needs to be paid. The calculation is taken from the cadastral price of the site, and the tax is calculated from the date the site was registered with the cadastral register.
By land tax a privilege is provided for certain categories of citizens, and the indigenous peoples of the Far East, Siberia, owners of fishing and economic plots are completely exempted from it. tax deductions for pensioners on land under the garage is considered on a general basis.
Income tax
Income tax is paid on each inheritance, purchase and sale, donation transaction. 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. Tax is not charged if:
The cost of the garage is below 250 thousand rubles;
The ownership of the garage is three years or more.
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 the full payment of the share, and not from the moment of its registration.
As for the tax on a donation transaction, it is paid to the budget by the donee in the amount of 13% of the value of the garage. Only close relatives of the donor are exempted from the contribution - parents and spouses, children and grandchildren, brothers and sisters, grandparents.
Upon inheritance tax, the heirs of the first stage will pay 0.3% of the garage value, but not more than 100 thousand rubles, the remaining heirs - 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 form of ownership the land belongs to and to whom it actually belongs. If the territory on which it was built garage cooperative, is the property of one owner, then when buying a garage, you do not need to pay land tax. 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, i.e. the organization.
If the purchased garage is located on a land plot owned by the previous owner, the seller or an individual who left the building as an inheritance or issued a donation, then the tax on the acquired land should be paid in the prescribed manner before registration.
Categories of the population that are eligible to receive relief
In 2015, restrictions on property benefits were legally defined in taxation. Since that period, tax exemption has been provided exclusively for a single piece of real estate, and the main condition is that it is not used in commercial activities.
The law provides for exemption from payment of property tax for the following categories of citizens:
Heroes of the Russian Federation and the Soviet Union;
Having the first and second groups of disability;
Disabled childhood;
Participants of world wars, WWII,;
Veterans of military operations of the Russian Federation;
Victims of exposure to radiation and receiving benefits;
Patients with radiation sickness;
Families of military personnel who have suffered losses;
pensioners;
Warriors-internationalists;
Military personnel and retirees with a service life of more than 20 years.
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 in summer cottages or auxiliary plots.
