All owners pay garage tax. Ownership was confirmed by a certificate of ownership. Since 2017, the certificate has been replaced by an extract from the Unified State Register. It doesn’t matter whether you have a permanent structure or a shell, in both cases property taxes are paid. From the date on which you registered ownership, payments begin to count.

Payment amounts depend on the price of your property:

• does not exceed three hundred thousand – up to 0.1 percent;
• from three hundred to five hundred thousand – from 0.1 to 0.3 percent;
• more than five hundred thousand – from 0.3 to two percent.

Important! If a garage is registered in your name in a cooperative, a notification will be sent to the owner of the cooperative. After this, the cooperative accountant will divide the amount among all owners.

Another question is if the site is owned by a society for the disabled. The organization has a benefit, which means that the members of the cooperative will not pay.

If there is one garage, and there are several owners, then each owner will pay. The payment amount directly depends on the size of the share.

The tax is paid by owners of permanent buildings, as well as owners of self-made buildings. The calculations are based on the cadastral value of the property. The cadastral value shows how much a garage costs on the market as of the current date.

2 indicators for calculations:

• the cost that is written in the cadastral passport;
• tax rate approved by local authorities.

The base rate was determined by the Tax Code (Chapter 32). Not all regions of our country have determined the cadastral price for property. For this reason, the calculation is made based on other indicators. If you want to find out the cost in your region, go to the Federal Tax Service website.

3 indicators for calculating tax:

• Inventory value of property. This indicator is determined by BTI.
• Deflator coefficient. The indicator directly depends on the level of consumer prices. The coefficient is regularly adjusted by the state.
• Tax rate.

In 2019, the size of the deflator coefficient increased and amounted to 1.425.

Owners receive notifications at the place of registration. Payment must be made before the first of October.

Features of calculating tax on land plot under a garage

Land owners pay for the land. If you rent a site or use it for free, you will not have to make payments.

3 board bases:

• The land plot is property. Ownership has been confirmed by the territorial division of Rosreestr.
• The right to use a land plot is not limited by time.
• The land was received as an object of lifelong inheritable ownership.

If you do not know exactly the cadastral value, this is not a problem. Go to the Rosreestr website and use the public cadastral map. If you do not agree with the tax assessors' calculations, request an official response on the value of your property. Send a request for cost to the territorial division of Rosreestr.

Calculation of cadastral value is a problem for owners. The cadastral value is much higher than the inventory value. If you do not agree with the amount specified in the notice, you can challenge the accrual through the court.

For example, in the capital, owners will have to pay more for their garage, since payment is calculated based on the cadastral value.

3 nuances of calculating land tax:

• Payments are counted from the date the land is registered in the cadastral register.
• Payment rates are approved by local authorities. The maximum value should not exceed one and a half percent.
• The amount of payments is calculated by tax inspectors. Notifications are sent to owners of land plots under the garage annually.

Income tax

3 cases for paying income tax:

• you bought a garage;
• received by inheritance;
• The item was received as a gift.

If you decide to sell your car parking space, you need to pay tax. The payment amount is thirteen percent of the price of the object.

Calculation algorithm

We will make a calculation based on the inventory value.

6 steps for calculations:

• Check the inventory value of the property. Submit a written request to the Technical Inventory Bureau to obtain this information.
• Find out the cadastral value.
• Check the tax rate.
• From the tax amount calculated from the cadastral value, subtract the tax amount from the inventory value.
• Multiply the resulting amount by the reduction factor. In 2019, a reduction factor of 0.6 is applied, in 2017 – 0.4.
• Add the tax amount from the inventory value.

The amount of payments depends on the type of construction. You will have to pay more for a capital structure than for a container made of metal. The tax rate in the capital is 1.4 percent for 2019.

Legal acts that regulate the amount of payments: Tax Code and local laws. For Muscovites, the Moscow City Law “On Personal Property Tax” applies. Use the calculator on the website of the Moscow Department of Economic Development for calculations.

Important! If you haven’t received a payment, this does not mean that you don’t need to pay garage tax. You need to go to the inspectorate and ask to issue a notice.

Examples of calculations

First example. Let's calculate how much the garage owner needs to pay for 2017. Nikolai Vasilievich Ivanov owns a parking space. The facility is located on Kuusinen Street in Moscow. The area of ​​the facility is 51 square meters. The cadastral value is 2,435,449.15 rubles.

The inventory value is one hundred fifty thousand.

We make the calculation:

[(2,435,449.15 rubles–0 rubles)×0.1%–150,000 rubles×0.1%)]×0.4+150,000×0.1%=1064 rubles.

Explanations for calculations:

2,435,449.15 rubles – cost according to the cadastre, taking into account tax deductions;

150,000 rubles – inventory cost including tax deduction;

0.1% – tax rate approved by the Moscow Government;

0.4 – reduction factor for 2017.

Second example. Kuzmina Lidiya Valerievna and Kuzmina Antonina Stepanovna have a parking space on Sorge Street in Moscow. The shares in the property are the same - fifty percent. The area of ​​the facility is 14.1 square meters. The cost according to the cadastre is 574,095.04 rubles. The inventory price is two hundred thousand rubles.

We calculate the payment for 2017:

[(574,095.04 rubles–0 rubles)×0.1%–200,000 rubles×0.1%)]×0.4+200,000×0.1%=350 rubles.

350 rubles/2=175 rubles.

Each owner will pay 175 rubles for 2017.

Let's change the conditions of the example. Let's assume that one of the owners, Kuzmina Antonina Stepanovna, has reached retirement age. In this case, the woman has a benefit. Only Kuzmina Lidiya Valerievna will pay property tax. The payment amount for the owner of a parking space will be 175 rubles.

Preferential categories

Not all owners of parking spaces must make payments to the budget. If the area of ​​your property does not exceed fifty meters, then you do not need to pay. The full list of beneficiaries is quite extensive. The list can be found in Article 407 of the Tax Code; they are exempt from paying tax. For example, reaching retirement age or becoming disabled is exempt from mandatory payments.

Regional authorities independently determine payment benefits for land plots. To apply for a benefit, you will need to collect supporting documents and contact tax inspectors.

Advice. If you have benefits, do not expect tax inspectors to take them into account in their calculations. It is necessary to contact the inspectors with documents.

Pensioners will confirm the benefit with a pension certificate, and disabled people - with a VTEK certificate.0

Conclusion

Gradually, the property tax will increase, since the cadastral value is taken as the basis for calculations. To ensure that the price jump is not too sharp, the increase is introduced gradually. A reduction factor is provided for four years.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date!

Our lawyer can advise you free of charge - write your question in the form below:

At first glance, owning a garage is a simple and understandable matter, promising a lot of advantages: the car is always safe, and it can be repaired if you have the skills, without resorting to the services of a service station. However, in addition to the purchase costs and payment, you must also pay garage tax. At the same time, the type of construction does not play any role - monumental (permanent) or temporary (simple iron block). Let's consider what it represents itself and what it obliges the owner to do.

What does the garage tax consist of?

Many people consider a garage to be a fairly simple structure, but in fact it is a complex of complex buildings and the land on which it is located. All this is required by law to pay taxes. In fact, you need to make two separate payments:

A garage is a full-fledged property - non-residential real estate. The garage tax rate in 2019, as before, is determined by the municipality. The tax begins to be calculated from the moment the property is registered in the Register and directly depends on the cost of the garage. The cadastral value is taken into account.

According to paragraph 2 of Article 406 of the Tax Code of the 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, by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).

The assessment is made by specialists, but they may allow errors. In this case, you can apply for recalculation of the cadastral value.

As for land tax, it depends on:

• cadastral valuation of a land plot;
• in the region (the national average is 1.5%);

Also, the payment will differ depending on the type of garage ownership. If the area under it is your property, then the tax office 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 add the required amount to your payment slip.

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 you receive from renting it out. Rate – 13%.

Special conditions for pensioners

Despite the fact that tax authorities still remain, since 2015 the conditions for paying taxes for them have also become more stringent. How do pensioners pay tax now? A garage is usually only one property owned. Previously, pensioners were completely exempt from paying such taxes. Since 2015, they can choose only 1 tax-free property. Since the rent for an apartment or house usually hits the pocket harder, especially if it is available, pensioners choose this particular piece of 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 avoid paying tax only for the part owned by the pensioner.

You have sold a garage that you own. Do I need to pay tax on the income received from the sale of my garage? Are there any benefits for paying taxes? How to declare income from the sale of a garage and how to pay tax? You will find answers to these questions in the article.

When can you avoid paying tax when selling a garage?

In some cases, income from the sale of a garage is not subject to personal income tax (NDFL). This means that after selling it, you may not pay tax at all. Let's consider these cases in more detail.

There are two periods of ownership of a garage, beyond which you may not pay personal income tax on the income received from its sale. These terms are three years and five years.

We immediately draw your attention to the fact that the period of ownership of a garage is determined from the date of state registration of ownership of it. This date is indicated in the certificate of state registration of ownership of the garage (such certificates were issued until July 15, 2016, after which they were cancelled) or in an extract from the Unified State Register of Real Estate.

The minimum period of ownership of a garage is 3 years. You can take advantage of tax relief on a sold garage (not pay tax at all) after three years of owning it only in cases where:

• you received the garage as a property by inheritance or gift agreement from a family member or close relative;
• or purchased it before January 1, 2016.

The minimum period of ownership of a garage is 5 years. This tenure period applies to all citizens who own garages, except for those who are subject to the three-year rule (see the previous paragraph). After the specified period (five years), after selling the garage, you can not pay tax on the income received if you purchased the garage after January 1, 2016. It turns out that you can sell a garage without paying tax only after January 1, 2021.

In all other cases of selling a garage, you will not be completely exempt from paying tax, but you will be able to receive a benefit such as a property deduction. Read more about this in the section below.

How to get a tax benefit

If you sold a garage that was in your ownership for less than one of the minimum tenure periods specified in the previous section (the period that suits you), then you will not be completely exempt from paying personal income tax. But on the other hand, when selling a garage, you can reduce the income received by choosing one of two options for reducing income.

You can:

• or reduce income by an amount equal to the cost of the garage, but not more than 250,000 rubles;
• or reduce income by the amount of actual expenses when purchasing this garage, but provided that the expenses are documented.

The key quantity is the income received from the sale. The tax is tied to income. When selling real estate, in particular a garage, there are features related to determining the amount of income. Let's look at the rules for determining income.

Income from the sale of a garage is determined in accordance with the purchase and sale agreement if:

• the garage was purchased by you before January 1, 2016;
• The cadastral value of the garage has not been determined as of January 1 of the year in which state registration of the transfer of ownership of the garage from you to the new owner was carried out.

If you purchased the garage after January 1, 2016, then the income from its sale is determined as follows. The cadastral value of the garage as of January 1 of the year in which the transfer of ownership of it from you to the buyer was registered is multiplied by a reduction factor of 0.7. The resulting value, if it is greater than the amount of income from the sale of the garage under the contract, is taken into account when calculating personal income tax. If the amount received is less than the income under the agreement, then the agreed amount of income is used to calculate personal income tax.

The Tax Code of the Russian Federation allows constituent entities of the Russian Federation to reduce down to zero:

• the minimum maximum period for owning a garage (which, according to the Tax Code, is 5 years);
• the size of the reduction factor by which the cadastral value of the garage is multiplied (the size of the reduction factor established by the Tax Code of the Russian Federation is 0.7).

An example of calculating tax with a property deduction for a garage

Let's look at two examples of calculating personal income tax after selling a garage.

Example 1. The citizen received a garage as a gift from his father in 2017. Subsequently, in 2018, he sold the garage under a purchase and sale agreement for RUB 900,000. In this case, a citizen can apply a property deduction when calculating the personal income tax that he must pay. Please note that after selling a garage, a citizen cannot be completely exempt from paying taxes, since three years have not passed since the garage was donated to him.

The cadastral value of the garage as of January 1, 2018 is 1,100,000 rubles.

If you follow the rules for calculating the property deduction, then the cadastral value of the garage must be multiplied by a reduction factor of 0.7, and then compare the resulting value with the value of the garage under the contract. After this comparison, you need to choose the amount that turns out to be larger. It will be the income from the sale and will be used to calculate personal income tax.

In our case, the value obtained by multiplying the cadastral value by a coefficient of 0.7 (estimated income) is 770,000 rubles. And this value is less than the contract price of the garage, which is 900,000 rubles. Therefore, when calculating personal income tax, you must use the income from the sale specified in the contract, that is, 900,000 rubles.

A citizen can apply a property deduction in the amount of 250,000 rubles to the amount of income under the contract, that is, he can reduce the income under the contract by the specified amount. In this case, the taxable amount of income from the sale of the garage will be 900,000 – 250,000 = 650,000 rubles.

On this amount, the citizen will have to pay personal income tax (13 percent), the amount of which will be 650,000 x 0.13 = 84,500 rubles.

Example 2. If the citizen from example 1 sold his garage not for 900,000 rubles, but for 500,000 rubles, then with the same cadastral value, the estimated income (770,000 rubles) would exceed the income under the contract. Therefore, when calculating personal income tax, it would not be the income under the contract that would be used, but the estimated income of 770,000 rubles.

After applying the property deduction (250,000 rubles), the amount of taxable income would be 770,000 – 250,000 = 520,000 rubles.

Then the personal income tax would be 520,000 x 0.13 = 67,600 rubles.

How to submit a declaration

If the income you receive from selling your garage is not completely tax-exempt, then after selling your garage and receiving the proceeds from its sale, you must do two things.

First. You must submit a 3-NDFL tax return to the tax authority. But if the sold garage was purchased by you after January 1, 2016, then you must submit along with the declaration.

You must submit the declaration no later than April 30 of the year following the year in which you received income from the sale of the garage.

You can use any of the following methods to submit your declaration:

• filing with the tax authority in person or through your representative;
• sending by mail by valuable or registered letter with a list of the contents;
• transmission in electronic form through the Unified Government Services Portal or the taxpayer’s personal account.

Second. You must remit the tax. You must transfer the calculated personal income tax (NDFL) for the sold garage to the budget no later than July 15 of the year following the year in which you received income from the sale of the garage.

Hello Roman.

If ownership of the plots is not registered in the name of members, then there is no reason to use the benefit. Therefore, the entire amount is collected. But how it is assembled is a matter of your agreement. I assume that such conditions may be spelled out in the charter of your cooperative.

Question: A pensioner - a member of a garage cooperative - owns the land plot under the garage on the right of perpetual use. What is the procedure for paying land tax in this situation? Do pensioners - members of a garage cooperative and garage cooperatives have the right to receive land tax benefits? Is it possible to set a reduced rate for land plots occupied by garage cooperatives?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated September 11, 2009 N 03-05-06-02/95
The Department of Tax and Customs Tariff Policy has reviewed the letter on the issue of payment of land tax and reports the following.
In accordance with Art. 65 of the Land Code of the Russian Federation (hereinafter referred to as the Land Code), the use of land in the Russian Federation is paid. The forms of payment for the use of land are land tax and rent. The procedure for calculating and paying land tax is established by the legislation of the Russian Federation on taxes and fees.
Based on Art. 387 ch. 31 “Land tax” of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), land tax is established by the Tax Code and regulatory legal acts of representative bodies of municipalities, is put into effect and ceases to be in force in accordance with the Tax Code and regulatory legal acts of representative bodies of municipalities and is mandatory payable in the territories of these municipalities.
Taxpayers of land tax are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement (Article 388 of the Tax Code).
Clause 1 of Art. 131 of the Civil Code of the Russian Federation establishes that the right of ownership and other real rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in the unified state register by the bodies carrying out state registration of rights to real estate and transactions with it.
In this regard, the basis for levying land tax is the taxpayer’s possession of title documents for the land plot.
Thus, a garage cooperative must pay land tax only in relation to a land plot owned by the cooperative under the appropriate right. In relation to land plots owned by members of a cooperative, taxpayers of land tax must be recognized as members of the cooperative in accordance with the title documents.
According to paragraph 1 of Art. 389 of the Tax Code, the object of taxation for land tax is land plots located within the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced.
In accordance with Art. 11.1 of the Land Code, a land plot is a part of the earth’s surface, the boundaries of which are determined in accordance with federal laws.
Based on Art. 394 of the Tax Code, tax rates for calculating land tax are established by regulatory legal acts of representative bodies of municipalities within the limits established by paragraph 1 of Art. 394 Tax Code. In this case, it is possible to establish differentiated tax rates depending on the category of land and (or) the permitted use of the land plot.
Article 395 of the Tax Code defines a list of categories of taxpayers exempt from paying land tax. Categories of taxpayers such as garage cooperatives and members of garage cooperatives are not included in this list.
At the same time, we note that in accordance with paragraph 5 of Art. 391 of the Tax Code for the categories of taxpayers specified in this paragraph, the tax base when calculating land tax is reduced by a tax-free amount of 10,000 rubles. per taxpayer in the territory of one municipality (federal cities of Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or lifelong inheritable possession.
Thus, persons defined in paragraph 5 of Art. 391 of the Tax Code, who are members of a garage cooperative, have the right to apply the above benefit only in relation to that land plot, which belongs to a member of a garage cooperative on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable ownership.
At the same time, we draw your attention to the fact that the norms of Ch. 31 of the Tax Code does not exclude the possibility of providing tax benefits for the payment of land tax for garage cooperatives and members of garage cooperatives.
So, paragraph 2 of Art. 387 of the Tax Code provides that when establishing land tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) may establish tax benefits, grounds and procedure for their application, including establishing the amount of tax-free amounts for certain categories of taxpayers .
Taking into account the above, in order to resolve issues related to the determination of specific tax rates in relation to land plots occupied by garage cooperatives, as well as the provision of tax benefits for garage cooperatives and members of garage cooperatives, you should contact the representative body of the municipality on the territory of which the garage cooperative is located.
Deputy Director
Tax Department
and customs tariff policy
S.V.RAZGULIN
11.09.2009

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.
The 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 sales contract, 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 .