In Russia today there is a very flexible tax system. There are a lot of similar fees. They often cause a lot of problems to the population. Today we will be interested in garage tax. Is he really there? What payments can a garage owner face? How much and when will you have to pay? Answers to all these questions will be given below. Having understood them, you can avoid debts, penalties and fines. So what should every garage owner know about?
Is a garage tax true or myth?
To begin with, it remains to be seen whether there really is a garage tax in Russia. Or is he absent?
The answer is not so difficult. The thing is that there are no taxes on garages in Russia. Instead, the population makes several other payments for the garage. But there is currently no specific tax on the mentioned property in the country.
Types of taxes
What do garage owners face in practice? Often they have to pay 3 taxes. Namely:
- property (directly for construction);
- land (for land under the garage);
- income (not always).
In this case, the first two payments are required. All owners of garage buildings face them. Income tax is much less common, but it still takes place. Next, we will talk in more detail about how to pay the tax on the garage.
Who is required to pay
An important point is the determination of taxpayers for whom the payment in question is mandatory. Are garage taxes paid in Russia? Yes but not all. Property and land taxes are paid:
- all owners (adults) of garage buildings;
- Organization
- businessmen.
Accordingly, children do not pay property and land taxes. In connection with the latest changes, parents can do it for them. Based on the foregoing, a taxpayer can be both an individual and a legal entity. But the garage tax provides for certain benefits. Which ones? And what about every tax for a garage building you need to remember the population?
Property taxes
Let's start with the most common and well-known payment. This is a property tax. It is a must for all garage owners. This tax is accrued annually to all owners:
- apartments;
- rooms;
- cottages;
- houses;
- unfinished buildings;
- household objects;
- garages.
If a person has a share in the listed property, the tax liability is not withdrawn. Accordingly, each garage owner will pay property tax. The amount payable depends on:
- cadastral value of the garage;
- area of construction;
- region where the property is located.
Unfortunately, you cannot make a standard tax deduction on a garage. Therefore, to reduce the tax base of the payment does not work. Nevertheless, property tax (garages and not only) provides for the release of some citizens from the obligation.
Property tax benefits
This means that some people pay the garage tax incompletely. It is quite normal. There are not too many beneficiaries. Most of them are federal. Accordingly, in all regions of the Russian Federation the same categories of the population will not pay property tax.
More precisely, the following are exempted from payment:
- pensioners;
- disabled people (with the exception of 3 degrees of disability);
- heroes of the country (USSR and RF);
- veterans of any wars (including in Chechnya and Afghanistan);
- military (with a length of service of 20 years);
- families of soldiers killed in the line of duty;
- people involved in a nuclear weapon test;
- persons engaged in creative / cultural activities in taxable property.
Large and poor people are not exempt from property tax in Russia. For them, in some regions discounts may be provided, but no more.
Features of the appointment of benefits
The garage is subject to property tax. In addition, you must pay land tax. The previously listed beneficiaries are exempt from the first payment. But there are exceptions.
The thing is that property tax does not provide benefits for elite real estate. If it costs more than 300 million rubles, you will have to fully pay for the existing property. In practice, garages with a similar inventory value are not found. Accordingly, all federal beneficiaries can claim exemption from property tax on the garage.
Features of the calculation of property tax
Now a little about how to correctly calculate property tax in Russia. To do this is not so difficult, it is enough to know the inventory value of the garage or other object of taxation.
The formula for calculating the property tax will be as follows: the tax base (garage value) is multiplied by the deflator coefficient and the tax rate. The amount received is the property tax. Tax rates and deflators are set individually in each region of the Russian Federation. And the inventory value of the garage can be seen in the cadastral passport.
Tax rates have certain restrictions. Namely, the tax rate may not exceed:
- 0.1% - if the price of the garage multiplied by the deflator is less than 300,000 rubles;
- 0.3% - if the product of the previously mentioned data is more than 300 and less than 500 thousand;
- 2% - in other cases.
In order to know as accurately as possible how much the tax on the garage (property) will be, it is recommended to use special online calculators. One of these services is located on the website of the Federal Tax Service. It is enough to indicate the data on the garage and the property owner, as the amount of tax will be displayed on the screen.
Land tax
But that is not all. As already mentioned, owners of garage buildings must pay not only property taxes, but also land taxes. This is another mandatory payment.
The land tax under the garage is less flexible. The thing is that it does not provide any benefits for the modern population. Neither disabled people, nor pensioners, nor large families are exempted from land tax.
The only thing you can count on is a small tax deduction that helps to slightly reduce the amount of tax. Mentioned payment is annual, it depends on the value of land under the property.
Land tax benefits
The land tax benefit is a reduction of the tax base by 10,000 rubles. Who can claim it?
Among land tax beneficiaries are:
- heroes of the country;
- Cavalry of the Order of Glory;
- disabled people (1 and 2 groups);
- citizens affected by the Mayak or Chernobyl;
- people with radiation sickness, or people with disabilities participating in a nuclear or chemical weapon test.
Do not pay tax can only exceptional categories of citizens. Therefore, it is generally accepted that payment for land does not have any significant benefits. Tax exemptions are granted only to the indigenous peoples of the North, the Far East and Siberia. It is provided only on land used on the farm. So, the tax on the garage (land) will have to pay all the owners of this property.
Features of land tax calculation
And how to calculate the land tax? The principles of calculation are simple - just multiply the tax base by the tax rate. The amount received is the land tax.
The tax base is the cadastral value of land. It will be indicated in the cadastral passport of the property. Depends on the same indicators as with property tax.
The tax rate is set in each municipality. Nevertheless, it cannot be more than 1.5% of the value of land.More accurate information needs to be specified in each region separately. To correctly calculate the land tax, as in the case of a property payment, you can use the online calculator on the website of the Federal Tax Service.
Tax payment deadline
When is it necessary to pay the state for a property in the form of a garage? The rules established in Russia indicate that both property tax and land tax are paid until the same day. Namely, until October 1.
More accurate information will be indicated in the payment sent by the Federal Tax Service. Each taxpayer will receive these notifications no later than one month before the deadline for settlement with the state.
Personal income tax (income tax)
As has already been emphasized, sometimes citizens have to pay a garage sales tax. This is PIT, in a conversation it is often called income tax. This tax is levied on the entire income of the population with rare exceptions.
A citizen will have to pay 13% of the amount received from the sale of the garage. It is necessary to pay the state the next year after the conclusion of the relevant transaction.
Tax on garages for pensioners who have sold their property is paid on a common basis. How can I avoid paying income tax?
Sales tax exemption
To do this is not as difficult as it seems. The thing is that the tax on the sale of the garage (whether the pensioner owns it or not is not important) is paid by all owners of the property when it is sold.
You can avoid tax if:
- the garage was sold for less than 250,000 rubles;
- the property has been owned for more than 3 years (upon receipt of the garage until 2016);
- a citizen has owned property for more than 5 years (if the garage is registered after 2016).
In all other cases, you will have to fully transfer part of the money for the sold garage. To calculate the amount due, you need to multiply the value of the property by 13%.
Terms of payment of personal income tax
How long will a citizen have to pay the garage sales tax? Report on their income will have until April 30. As it was said, the declaration is filed the next year after receiving the transaction funds.
It is necessary to transfer 13% of the cost of the sold garage before July 15 of the year following the one in which the transaction was made.
Conclusion
Now it’s clear what kind of garage tax takes place in Russia. Each owner of a garage building must pay for the place under the car, and for the land under it.
If the garage is inherited by another person, you will have to pay tax again. Only close relatives (spouses, children, grandparents, grandchildren, sisters, brothers) will be released from this obligation. All others pay 13% of the value of the property.
You should also pay attention to the following tax rates for heirs:
- 0.3% (and not more than 100,000 rubles) - for the heirs of the 1st stage;
- 0.6% (not more than 1 million rubles) - for the rest.
Perhaps this is all that every citizen of the Russian Federation should know. The garage is taxed, and not one. This is a legal phenomenon.