Garage sales tax: how to calculate and pay

How long has the pensioner owned this property?
Garage sale prices.

According to tax legislation, pensioners are not given any concessions when making purchase and sale transactions of residential and non-residential real estate. When making a profit from the sale of a garage, vegetable storage or car, you need to pay 13% personal income tax.

Since 2009, personal income tax is not calculated for sold property that has been owned for more than 3 years. Moreover, it does not matter which garage was sold: a permanent one or a shell one. Such income does not need to be declared and information about the transaction does not need to be submitted to the Federal Tax Service.

If the garage belonged to a pensioner for less than 3 years, then he must pay tax when conducting a transaction for its sale. The tax base will be the sale price of the garage. At the same time, the pensioner has the opportunity to use a property deduction of 250 thousand rubles. (it is less than the deduction that is provided when selling an apartment - 1 million rubles, read - do pensioners pay tax on the sale of an apartment). Personal income tax is calculated from the remaining difference. When selling a garage for less than 250 thousand rubles. Personal income tax is not paid.

If a pensioner decides to rent out a garage, he will need to declare his income and pay tax on it at a rate of 13%.

According to current legislation, pensioners are exempt from paying property tax. Property tax for them is zeroed out for both a garage, an apartment, and a country house.

But you need to understand that the property benefit is not provided for all property owned, but only for one object of each type. For example, if a pensioner has several garages, then for one of them he will have to pay property tax on a general basis.

Property tax begins to be calculated from the moment the pensioner’s property rights are registered. Its rate is set at the regional level. Its maximum value is up to 0.1% for objects less than 300 thousand rubles. up to 2% - more than 500 thousand rubles. The tax is calculated based on the inventory value of the garage. Every year, the Federal Tax Service sends out receipts with demands for tax payment, and they also contain a calculation of the amount.

opensii.info

This is spelled out in Tax Code (TC) Law No. 2003-1, adopted in 1991.

If you want to find out how to solve your particular problem, please use the online consultant form on the right or call. It's fast and free!

land – payment for the plot where the property is located;
income tax – paid one-time when selling property.

The amount of tax on a garage in the property is calculated as follows: the regional tariff is multiplied by the cadastral value and by the deflator coefficient. Examples of calculating garage property tax:

0.1% – if the cadastral price multiplied by the coefficient is no more than 300 thousand rubles;
from 0.3 to 2% - for a cost not exceeding 500 thousand rubles.

The tariff and coefficient depend on the region and are set independently by the regional or regional administration.

The owner must pay the same percentage to the treasury when selling real estate. If the object is cheaper than 250 thousand rubles. or owned for more than three years, then no fee is charged to the state.

For the plot on which the garage is located, it is also necessary to pay a certain amount to the state treasury. The amount of tax on the land under the garage depends on the cadastral value of the site itself and its location.

If the site is owned by the person who owns the building on it, then the amount of payment will depend on the cadastral value of the land and the regional rate.
at the post office where the letter arrives;
through a Sberbank payment terminal or from a bank operator;
through the Internet.

The first method is the simplest and most accessible for most citizens. Since the receipt comes by mail, you can make payment immediately on the spot. To receive a registered letter, you must take your passport with you.

Payment through the Sberbank cash desk is convenient because there is no commission charged when making a payment, and it does not matter how the money was deposited - in cash or through a card.

The fastest and least energy-consuming way to deposit money is to open the website of the Federal Tax Service of Russia (nalog.ru) , select the “Pay” section, then click on the “Individuals” button and enter your data in the site field.

heroes of the Soviet Union and Russia;
disabled people;
combat veterans;
nuclear weapons testers;
family members who lost their breadwinner as a result of hostilities;

Benefits for the use of land are provided to the following persons:

veterans, combatants;
people working with nuclear installations and space technology.

Until 2020, there was no garage tax for pensioners, but after amendments to the Code, they were asked to pay a fee for one type of property of their choice.

Didn't find the answer to your question? Find out how to solve exactly your problem - call right now:

Tax on land under a garage for pensioners in 2020

Pensioners do not have any benefits for paying land tax, unless this is stipulated in regional laws. Since the land tax is regional, municipalities can establish preferential tax rates for pensioners or completely eliminate the tax for them.

The procedure for paying land tax will depend on whether the land under the garage is owned by the owner. So, for garages located in a cooperative, the land tax comes to the name of the cooperative. His accountants will then divide the costs between the owners.

If the garage is owned by a community of disabled people, then no tax is paid (disabled people are exempt from land tax). If the plot under the garage is registered as the property of a pensioner, then the Federal Tax Service will annually send him a receipt with the calculated amount.

The amount of land tax depends on the cadastral value of the land plot and the current tax rate established in the region. The rate varies by region, but averages 1.5%.

Do pensioners pay land tax? Land tax benefits for pensioners

It has already been emphasized that not everyone is eligible for such a bonus. Do pensioners pay land tax? Yes. But in some cases, not the full amount, with the tax base reduced by several thousand rubles. Who is eligible to receive such a benefit? The Tax Code of the Russian Federation specifies categories of persons who are able to take advantage of the offer from the state. Who belongs to them? The following citizens are distinguished:

It is now clear that pensioners are entitled to tax breaks on land tax. But only in some situations. Nevertheless, many emphasize quite interesting facts. Namely, the ambiguity of Russian legislation. The thing is that land taxes are regulated by municipalities. Each region has its own rules and rates in this matter. The Tax Code indicates that in a particular region, pensioners may be granted special benefits. For example, complete exemption from paying taxes on land. It is not prohibited. Therefore, it is not always possible to quickly understand the issue being studied.

We recommend reading: Declare yourself bankrupt 2020

Do pensioners pay tax on garage sales?

If the garage belonged to a pensioner for less than 3 years, then he must pay tax when conducting a transaction for its sale. The tax base will be the sale price of the garage. At the same time, the pensioner has the opportunity to use a property deduction of 250 thousand rubles. (it is less than the deduction that is provided when selling an apartment - 1 million rubles, read whether pensioners pay tax on the sale of an apartment). Personal income tax is calculated from the remaining difference. When selling a garage for less than 250 thousand rubles. Personal income tax is not paid.

Let's give an example of a calculation. Pensioner Griboedov sold the garage for 300,000 rubles. The tax base will be calculated as follows: (300,000-250,000). From 50 thousand rubles. personal income tax will be calculated at 13%. The tax payable will be 6,500 rubles.

Pensioners have another option to reduce their tax burden. They can reduce the sale price by the cost of purchasing the garage, provided that they still have documents confirming payment. For example, pensioner Ivanov bought a garage a year ago for 250,000 rubles, and sold it for 200,000 rubles. The tax payable will be zero, because purchase costs exceeded income.

It is important to understand that even if the calculated tax turns out to be zero, the pensioner must submit an income tax return in Form 3-NDFL within the deadlines established by law. You must have a passport, documents on ownership of the garage, documents on expenses for the purchase of real estate (if any). The specified package of documents is submitted to the Federal Tax Service at the place of residence.

Garage tax

A garage is a full-fledged property - non-residential real estate. The garage tax rate in 2020 is, as before, 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.

Despite the fact that tax benefits for pensioners still remain, from 2020 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 paying for an apartment or house usually hits the pocket harder, especially if there is a mortgage, pensioners choose this property. In this case, the garage tax must be paid in full.

We recommend reading: Where You Can View Changes to Article 2 2 8 Part 2 in 2020

What benefits do pensioners have for owning a garage in 2018?

Property tax begins to be calculated from the moment the pensioner’s property rights are registered. Its rate is set at the regional level. Its maximum value is up to 0.1% for objects less than 300 thousand rubles. up to 2% more than 500 thousand rubles. The tax is calculated based on the inventory value of the garage. Every year, the Federal Tax Service sends out receipts with demands for tax payment, and they also contain a calculation of the amount.

Tax benefits for property tax are provided only after submitting an application to the Federal Tax Service and confirming the right to benefits (pension certificate). Until the submission of these documents, the Federal Tax Service will continue to send out receipts demanding payment of tax.

Taxes and benefits for garages for pensioners in 2020

2018-2019.ru

Personal income tax (personal income tax)

As has already been emphasized, sometimes citizens must pay tax on garage sales. This is personal income tax, in conversation it is often called income tax. This tax is levied on all income of the population with rare exceptions.

The citizen will have to pay 13% of the amount received from the sale of the garage. Payments to the state must be made the following year after the conclusion of the relevant transaction.

Garage tax for pensioners who have sold their property is paid on a general basis. How can you avoid paying income tax?

What do you need to know?

If the payer receives a notification, then the amount of tax, as well as benefits, is calculated by a specialist. The inventory value of the garage is taken into account.

If the property value is at least 300 thousand rubles, you need to pay 0.1% property tax. If the cost of a garage is 300-500 thousand rubles, then the rate varies in the amount of 0.1-0.5%.

When the property price is over 500 thousand rubles, the cost of non-residential premises is 0.5-2%. When selling a garage or donating it, you must pay income tax, which is 13% of the amount received as a result of the alienation of the property.

Garage tax must be paid. Payments are transferred to the municipal budget. The amount is calculated individually, depending on the value of the property.

The amount is paid by the property owner himself, i.e. There are no intermediary tax agents when making payments.

Garage tax as a payment for property must be distinguished from income tax, which is paid after a real estate transaction. In the first case, it is calculated depending on the value of the property, in the second - on the amount of funds received after the transaction.

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 2020 remained unchanged and is as follows:

You must contact the territorial tax authority at your place of residence.
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.

What garage tax will you have to pay?

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

Garage

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

When the garage is the object of a gift, the income tax rate also remains at 13%. Payer – the person to whom a non-residential property is presented as a gift
. Immediate relatives are exempt from tax.

Federal legislation does not provide for any tax relief on land under a garage for pensioners. But regional structures received the right to provide certain preferential conditions. Before settling your tax obligations, it is recommended to clarify these issues in your specific region.
. To find out whether there are benefits for a garage for pensioners, you should consult the regional tax office individually.

Taxes on garage sales

As I wrote earlier, all my demands and requests to show any documents regarding tax are met with refusal, they say, go to where you are so smart from and so on. I am not a member of the GSK, I did not write an application for membership according to the law, this tax amount is collected from everyone, and the amount is 2020 rubles
.
My question is specifically about the formation of this amount, I will fight it to the bitter end)
. Thank you.

I have a garage box in a garage cooperative, no property, no land. Pensioners are exempt from garage taxes. How is the land rental fee calculated in this case? Good afternoon. The rent is determined by the lease agreement. Therefore, to understand the amount of payment, you should review your lease agreement.

Taking into account the provisions of this article, the following categories of taxpayers have the right to a tax benefit: When determining the amount of tax payable by a taxpayer, a tax benefit is granted in respect of one taxable item of each type at the taxpayer’s choice, regardless of the number of grounds for applying tax benefits.

Pensioners pay land tax under the garage

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

The pensioner declared his right to a tax deduction in the amount of the cost of 600 sq. m. m. - he decided to apply the benefit to the site with the purpose of individual housing construction. As a result, the tax will be calculated only on land plots under garage structures.

Benefits for paying for a garage

Are benefits provided to disabled people of group 3 when paying membership fees for a garage? The current legislation does not provide benefits for paying membership fees for a garage at the federal level. As a rule, these benefits for both disabled people and other categories of citizens, such as veterans, are established by the general meeting of members of the garage cooperative. Thus, you need to contact the board of the cooperative to obtain information about the availability of these benefits in your cooperative. If these benefits are not secured, you have the right to submit a proposal to secure benefits for disabled people for the payment of membership, targeted and additional fees for consideration by the meeting. To do this, you can apply to the board of the cooperative to include your issue on the agenda of the next general meeting of the cooperative. We try to publish your requests as soon as possible. Maximum response and publication time is 24 hours. By publishing your personal information in the public domain on our website, you thereby consent to the processing of personal data and are independently responsible for the content of the statements, opinions and data provided. For our part, we do not use, sell or transfer your data to third parties.

We recommend reading: Registration of residents of Uzbekistan in Russia is temporary

Benefits for paying for a garage

More than 15 years of experience in finance. Date: March 23 Reading time 4 min. Housing, tax, medical and utility benefits, as well as pension bonuses, were developed for labor veterans of the Krasnodar Territory this year. The specifics of providing benefits to labor veterans of the Krasnodar Territory in a year are regulated by the Governor’s Decree dated.

What to do? Hello Anatoly! Purchase a garage from the owner, taking into account the funds you spent on repairing the garage. You can recover the cost of repairs from the owner of the garage you repaired. If the owner refuses to voluntarily reimburse expenses, go to court.

Members of a garage cooperative, 1 is a veteran of military operations in Chechnya, 2 is a disabled person of group 2, do they have benefits in paying membership fees? A garage cooperative pays land tax for renting the land on which the cooperative is located; these members of the cooperative do not want to pay membership fees in full, citing benefits, is this true?

Is a pensioner required to pay tax for a garage on rented land?

The cooperative is a non-profit organization created as a voluntary association of citizens and legal entities on the basis of membership in the form of a specialized consumer cooperative - a garage cooperative - with the aim of meeting the needs in garages.

Land plots leased or in fixed-term use are not subject to tax. Regional Local legislation also provides certain privileges to older people. In this case, all payments are made from the regional/territorial budget, not the federal one.

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.

Should pensioners pay tax?

The declaration should be submitted directly at the Federal Tax Service office or through the department’s website, having previously downloaded documents in XML format. The document can be submitted in paper form or typewritten.

To receive a deduction, the buyer has the right to contact the Federal Tax Service office immediately after registering the deed. Having submitted an application to the authorized person with the attached documentation, he awaits permission to provide the benefit.

It is determined based on the value of the garage indicated in the deed of sale submitted for registration. Information submitted to the cadastral chamber is automatically transferred to the Federal Tax Service (FTS) at the location of the property. Accordingly, the calculation procedure is controlled.

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 for submitting 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.

Property tax must be paid by all persons who own real estate. The Federal Tax Service periodically sends notifications or transmits them to the local administration. Failure to receive a letter from the tax service does not relieve the garage owner from the obligation to make payments on time.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how to solve your specific problem

— contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week

It's fast and FREE

If this is not done, then tax liability in the form of payment of penalties for each day of delay and a large fine is possible. There is an annual tax that is paid for the fact that the garage is simply owned by an individual or company. It is also necessary to make tax payments if the owner of the garage decides to sell it and.

The transaction tax takes into account the status of the payer, the period of ownership of the property, and the possibility of obtaining a property deduction.

How to pay personal income tax after selling a garage

Tax on land under a garage for pensioners in 2020

Do pensioners pay land tax? Land tax benefits for pensioners

Do pensioners pay tax on garage sales?

Garage tax

What benefits do pensioners have for owning a garage in 2018?

See also:

Personal income tax (personal income tax)

What do you need to know?

If the owner is a pensioner

What garage tax will you have to pay?

Garage

Taxes on garage sales

Pensioners pay land tax under the garage

Benefits for paying for a garage

Benefits for paying for a garage

Is a pensioner required to pay tax for a garage on rented land?

Should pensioners pay tax?

How to submit a declaration