Transport tax is a payment to the budget, which all owners of vehicles are required to transfer. Retirees are no exception. They, like other citizens, must annually transfer the taxable amount for their own car within the prescribed period. But a pensioner can save on budget payments by receiving a full or partial benefit. What is a tax benefit, how to apply for it and what documents - our article will tell you about this.

Who is required to pay vehicle tax?

Vehicle owners are obligated to pay a transport fee (see). And it doesn't matter what you own - a car, a bus or a boat. If the transport is registered for you in the traffic police, then you are the payer of the fee. After purchasing the car and registering it (from the date of its registration with the traffic police), you are required to transfer payments to the budget.

The tax is paid according to notifications that the payer receives by mail or in the "personal account" of the FTS website. The document indicates the amount of transfer to the budget and for which year. For the convenience of payment, a receipt is attached to the letter, according to which you can easily make a transfer at the nearest bank branch. Payments must be transferred annually within a clearly defined time frame (for 2018 - until 12/01/2019), a fine is provided for their non-compliance. Therefore, immediately after receiving the notice, you should take care of repaying the debt.

Do pensioners pay vehicle tax?

In connection with the ongoing pension reform, questions about the benefits of persons of retirement age have become commonplace. One of these is whether there are any transport tax benefits for pensioners in 2019. By the way, a pensioner who owns a vehicle bears considerable expenses for repair, maintenance, and refueling of a car. Therefore, the possibility of exemption from additional expenses to the budget, more than ever, by the way.

So, are pensioners a tax payer? Yes, absolutely all car owners must pay tax. And then the question is: are there benefits for pensioners? Yes, they are provided for this social category. Below we will talk in detail about the conditions under which and in what amount the tax relief is provided.

Conditions for tax relief

The transport tax is regional, not nationwide. Therefore, the authorities in the regions have the right to decide to whom and in what amount the benefit can be granted. Local authorities can exempt absolutely all persons who have reached retirement (pre-retirement) age from paying, and can significantly limit the privileged category.

In various subjects of the Russian Federation, there are different conditions for paying the fee by beneficiaries:

• in some regions/territories/republics, beneficiaries by age have the right not to pay only for one car owned;
• in others, a partial discount is provided in the form of 50% or 20% of the total payment amount;
• quite often in the regions special restrictions are introduced for vehicles: for example, a discount is provided for cars of domestic production or with a capacity of up to 150 l / s.

Benefits for pensioners in the capital and regions

Moscow legislators have decided not to provide a discount for vehicle owners who are beneficiaries by age. At the same time, there are categories of citizens who may not pay tax:

• Heroes of the USSR, heroes of Russia;
• Disabled people of 1-2 groups;
• Veterans of the Great Patriotic War.

That is, a pensioner who is also a veteran of the Second World War or a disabled person is exempted from payment, since there is another reason. At the same time, a discount is provided for a resident of Moscow only if he owns a car with a capacity of no more than 200 l / s. Similar conditions are established for beneficiaries of the Omsk and Volgograd regions, as well as the Republic of Tatarstan.

In St. Petersburg, persons who have reached retirement/pre-retirement age (men - 60 years old, women - 55 years old) may not pay the fee. They have a 100% discount. But there are a number of restrictions. A pensioner can receive a benefit if he:

• owns a domestic car (motorcycle), the power of which does not exceed 150 l / s (for Heroes of the USSR and Russia - 200 l / s);
• owns a water transport (boat) with an engine of no more than 30 l / s.

If you own one car and one boat with the specified capacity, you have the right not to pay the tax. In the case when you own two cars, you will receive a discount only for one. You will have to pay in full for the second car.

In a number of regions of the Russian Federation, pensioners can save 50 percent or more on the fee, as well as receive special conditions when calculating tax:

• Residents of the Nizhny Novgorod and Samara regions who have reached retirement (pre-retirement) age are entitled to pay half of the total amount. Those who have the status of a veteran of the Second World War, or the disabled, may not pay tax at all for transport up to 110 l / s.
• For residents of Chelyabinsk there is a discount for one car (up to 150 l/s) and one motorcycle (up to 36 l/s). It is provided in the form of a reduced tax rate: pensioners pay 1 rub. for each horsepower of power (if the power of the car is 140 l / s, then the pensioner will pay 140 rubles). Disabled people and heroes of the USSR are completely exempted from payment.
• Pensioners of the Vladimir region have a 75% discount on the fee for a car (up to 150 l/s) or a motorcycle (up to 50 l/s). Half of the total amount is paid by pensioners who own trucks (up to 75 l / s). Heroes of the USSR, Chernobyl survivors, disabled people and participants in the Second World War are completely exempted from payment.
• Pensioners of the Kirov region pay half the fee for a car up to 150 l / s. Disabled pensioners of groups 2-3 and Chernobyl victims have a 70% discount, heroes of the USSR and disabled people of group 1 - 100%.
• In the Krasnoyarsk region pensioners may not pay the fee if they own one car with a capacity of up to 100 hp. For the second car in the property (or more powerful) you will have to pay in full.

There are exempt regions. For example, social categories of residents of the Perm Territory (including the disabled, Chernobyl survivors) are required to pay the fee in full.

Separately, it is worth talking about the conditions for paying tax for various types of pensioners. Here, regional laws are also full of diversity. In some, a benefit is allowed for all categories of pensioners, regardless of the basis for retirement, including early retirement and age, etc. (for example, the Bryansk region), in other subjects of the Russian Federation, a benefit is only for old-age pensioners (for example, in the Astrakhan region), in others - for the military (OVD, Fire Service, Criminal Correctional System, etc.) pensioners (for example, the Murmansk region). In some parts, a tax break is provided for all types of pensioners, but upon reaching the general retirement age (for example, the Krasnodar Territory). There are even regions where the benefit is provided to citizens who have reached the old-age pension return (men -60, women - 55 years), regardless of the actual retirement (for example, the Perm Territory), or as it is now stated in the law for pre-pensioners.

Example 1

A resident of the Kirov region Nikitin N.G. (age 67) owns a Chevrolet Niva (80 HP). The wife of Nikitin V.S., a disabled person of the 2nd category, has a Lada Priora vehicle (98 l/s) registered. The tax rate for Chevrolet Niva is 18 rubles, for Lada Priora - 20 rubles. for every horsepower. Let's calculate the amount of tax that the Nikitin family will have to pay to the budget:

• For Chevrolet Niva, the fee will be 80 * 18 = 1.440 rubles. Since Nikitin has reached retirement age, he can qualify for a discount and pay half of the tax amount, namely 720 rubles.
• 98 * 20 = 1.960 rub. - such amount must be paid for Lada Priora. But Nikitina, as a disabled person, has a 70% discount, so she will pay only 588 rubles. (1.960 * 30%).

The total amount payable for the Nikitin family will be 1.308 rubles. (720 + 588).

Example 2

Stepanov L.D. (age 63), registered in Chelyabinsk, has a Daewoo Lanos (70 l/s) and a motorcycle (20 l/s). The tax rate for Daewoo Lanos is 7.7 rubles. for each horsepower, for a motorcycle - 4.6. The fee calculation for these vehicles looks like this:

• for Daewoo Lanos H = 70 * 7.7 = 539;
• for a motorcycle H \u003d 20 * 4.6 \u003d 92.

Since Stepanov has reached the retirement period, he is entitled to the minimum rate - 1 ruble. for each horsepower:

• for Daewoo Lanos H = 70 * 1 = 70;
• for a motorcycle H = 20 * 1 = 20.

Stepanov can apply the discount to only one type of transport of his choice (either a car or a motorcycle). For the second vehicle, Stepanov will have to pay in full. It is more profitable to choose a benefit for the car. Then the total amount payable for two vehicles will be:

70 (reduced amount for Daewoo Lanos) + 92 (full amount for a motorcycle) = 162 rubles.

Example 3

On Vasilyev D.L. (age 62) registered Seat Leon (150 l/s) and powerboat (30 l/s). To his wife Vasilyeva S.V. (age 59 years) - Citroen C3 (75 l / s). The couple live in Astrakhan. There, old-age beneficiaries may not pay tax:

• per vehicle up to 100 l/s;
• for motorcycles up to 40 l/s;
• for water transport (boats, motor boats) up to 30 l/s.

Let's make a calculation for all types of transport owned by the Vasiliev family:

• for a Seat Leon car H = 150 l/s * rate 27 rubles. = 4.050;
• for CitroenC3 H = 75 l / s * 14 rubles. = 1.050;
• for a motor boat H = 30 l / s * 27 rubles. = 810.

Let's try to figure out what discounts the Vasiliev family can count on. Husband owns two vehicles (a car and a boat). Since the power of the car is more than 100 l / s, Vasilyev will pay the tax for it in full (4.050). But he may not pay for a motor boat - a discount applies to this vehicle. The spouse is also exempt from payment, as she owns a car with a capacity of up to 100 l / s. In total, the Vasiliev family will pay a fee in the amount of 4,050 rubles. (for Seat Leon).

How to apply for a benefit: procedure and documents

If you are a pensioner and want to get a discount on the transport fee or not pay it at all (if your region has benefits for pensioners), you need to contact the fiscal service. Confirmation of the status of a beneficiary is declarative in nature. If the taxpayer of retirement / pre-retirement age did not report this to the IFTS, then a notification of payment of the fee in full will be sent to him (even if the tax authority knows about the pension status).

Before declaring a benefit, we advise you to clarify whether there are discounts for paying the fee in your region (on a pension / pre-pension basis). You can get this information from the Federal Tax Service or on the Internet (by typing in the search box the keywords: Law "On Transport Tax" and indicate your region).

Stage 1. We draw up an application

After making sure that you are eligible for a discount, you can proceed directly to the registration of benefits. We know that you can not pay a transport fee only by submitting an appropriate application to the Federal Tax Service.

The application form for benefits is provided by the order of the Federal Tax Service of Russia dated November 14, 2017 No. MMV-7-21 / 897@ (previously, until 2018, applications were made in free form). This application form provides for several taxes at once (transport, property, land). Therefore, you can declare your intention to receive a benefit only for transport, and also in one application you can indicate your intention for other taxes. The details of the application at the same time provide for a notification of the chosen transport, in respect of which there will be a benefit.

The application is submitted once, but if the object of tax (car) changes later, then you need to submit the application again with up-to-date data.

The application form can be said.

Stage 2. We collect documents

In addition to the application, a number of other documents are required. In general, along with the application, you must provide:

• passport;
• pension certificate (certificate of pensioner or confirmation of pension status).

Copies of documents are provided, but originals are also required. This is in case they need to verify the authenticity of copies. The list of required papers in different regions of the Russian Federation is different from each other.

For example, the tax office may also require a copy of the vehicle passport, to obtain confirmation of your right to a car. Therefore, before collecting the package of necessary papers, contact the tax office and specify what exactly and in what form you will be required to provide.

By law, taxpayers may not submit these documents to the inspection, but only indicate their details in the application. But often this becomes a problem, since the tax office may not confirm the information and refuse the benefit. Therefore, it is better to submit documents - it is more reliable.

Stage 3. We transfer documents to the Federal Tax Service

So, all the documents are collected, the application is drawn up. You can proceed to the next stage - filing papers with the IFTS. Moreover, to absolutely any inspection, regardless of place of residence, registration (the tax authorities themselves will forward the documents to the necessary inspection).

If possible, it is better to personally hand over the papers to a specialist in the fiscal service. He will immediately conduct their initial check and point out possible errors or inaccuracies. When you cannot go to the Federal Tax Service in person, then use the postal services (send a letter with a notification and a list of attachments). Having received the envelope, the employee of the Federal Tax Service will check the availability of documents with the inventory and sign for receipt. Another way is to send papers through a representative who has a power of attorney. If all documents are completed correctly, you will be assigned a discount on the payment of the fee.

They also send documents via the Internet. You need to register on the website of the Federal Tax Service and gain access to the "Personal Account" service. By sending copies of papers by e-mail, you will receive confirmation of their acceptance and receipt of benefits.

Documents must be submitted before December 01 of the year in which the tax must be paid. But it is better to do this in advance, as the tax authorities will check the application for another 10 days. Experts advise not to postpone this issue and provide information and documents as soon as the right to a benefit arises.

Question answer

Question: The car is registered in Chelyabinsk, and the owner is registered in Magas Ingushetia. There are discounts for pensioners in Chelyabinsk, but not in Magas. Is the owner entitled to benefits?

Answer: No, the owner will pay the amount in full, since the exemption is applied depending on the registration of the owner, not the car.

Question: A citizen owns a 150 hp car and a 36 hp motorcycle. Does the exemption apply to both vehicles?

Answer: In most regions of the Russian Federation, a beneficiary by age can use a discount on only one vehicle of his choice. Even if both vehicles meet the required power, the benefit can be obtained either for a car or for a motorcycle (more profitable - for a car).

Question: The owner of the car has reached retirement age, but has not submitted the relevant documents to the IFTS. Can he qualify for benefits?

Answer: Yes, if you received a notice but did not miss the tax payment deadline. In this case, you need to contact the Federal Tax Service as soon as possible with all the documents necessary to receive a discount.

The tax on vehicles owned by individuals was introduced in Russia in 2003, while transport tax benefits are granted only to certain categories of taxpayers. Most car owners pay taxes to the budget in full and regret that they are, and the roads are in poor condition.
Not all technical means subject to state registration are taxed. Among them are those for which all owners do not pay, as well as those whose owners are entitled to receive a benefit in a declarative manner.

Benefits at the federal level

On the territory of the whole country, persons owning the following modes of transport are legally 100% exempt from the obligation to pay tax:

1. rowing boats;
2. cars converted for the disabled;
3. fishing boats;
4. sea ​​and river vessels for transportation of people;
5. agricultural machinery;
6. transport used for military and other purposes of operational use;
7. medical vehicles used in the profile.

Federal beneficiaries of the transport tax are established:

• Participated in the Second World War and other hostilities at that time (100% benefit).
• Having the title of Hero of the USSR or Russia (100%).
• Awarded with Orders of Glory from the first to the third degree (100%).
• Those who received a disability due to participation in the Second World War (100%).
• Those who have a disability or become pensioners from among those who participated in the hostilities after the Second World War, including those who fought in Chechnya (100% for one vehicle up to 200 hp).
• Parents with disabled children, as well as guardians, who adopted or adopted them for upbringing (100% benefit to one parent for one car).
• Persons with the first and second groups of disability.
  Owners of small cars up to 70 hp (100% per car per owner).
• One of the parents or adoptive parents from a large family.
• Citizens transporting the disabled and the incapacitated.
• Participants in the liquidation of nuclear accidents (Chernobyl, "Mayak"), persons affected by the testing of space weapons, nuclear weapons.
• Widows of servicemen who died in the service and persons equated to them.

In the constituent entities of the Russian Federation, additional subsidies may be established for these and other categories, for example, pensioners who own cars. They differ and are not introduced everywhere.
Tax rates, categories of beneficiaries and the amount of benefits are set by deputies of the State Duma of the Russian Federation. Regional authorities can additionally provide benefits or subsidies based on the state of the budgets, so neighboring regions can provide various benefits. Subsidies introduced in one area for a certain category of owners may not be in another.

To find out who is entitled to discounts on transport tax in the region and in the whole country, car owners can visit the portal of the Federal Tax Service.
Going to "Electronic Services", select the region, type of tax, period. The site will provide a link to the grounds (decrees, laws) for benefits.

Who is released

According to Art. 358 of the Tax Code of the Russian Federation, citizens who own transport are 100% exempt:

1. rowing motor boats with a motor up to 5 hp;
2. passenger cars reconstructed for driving by disabled people;
   motor vehicles with an engine up to 100 hp provided by social service authorities;
3. vessels for river and sea trades;
4. drilling rigs and platforms (floating or land);
   ships for the transport of passengers (if they are owned by an individual entrepreneur, and this is his main occupation);
5. ships with registration in international registers;
6. self-propelled agricultural machinery used in field work;
   medical aircraft;
7. stolen cars according to a certificate from the Ministry of Internal Affairs, confirming the fact of theft.

The tax should not be paid by veterans' organizations and organizations of the disabled, provided that they use cars for work.

Persons with Disabilities

The Federal Law provides for benefits for persons with disabilities of groups 1 and 2, including those who received disabilities at the Chernobyl nuclear power plant and other man-made disasters. This was adopted in order to facilitate their movement and adaptation in the urban environment.
To receive this benefit, a disabled person must have a certificate confirming disability of group 1 or 2, and the car was purchased at the expense of social support agencies. It does not apply to disabled people of the third group.

Large parents

These car owners are provided with benefits at the regional and federal levels. A family with three or more children under 18 (23 if they are university students) is assigned the status of a large family. A father or mother has the right to apply for a benefit for one car up to 150 hp. optionally (if there are several), a registered motor scooter or a motorcycle.
A single parent of three or more children under 18 years of age can be completely exempted from the tax for one car.

Pensioners and veterans of labor

Benefits for labor veterans are not accepted throughout the country, but in most regions they are provided or subsidies, for example, to home front workers during the Second World War.
Pensioners will be told about the benefit at the regional IFTS. Benefits differ in neighboring areas. Having specified whether there is an exemption or tax reduction, fill out the application form and submit it to the Federal Tax Service with documents to receive it.

War veterans

This category of residents of the Russian Federation benefits are provided with certain conditions. In a number of regions, for example, old cars manufactured before 1991 with an engine of up to 200 hp fall under the exemption provision. War veterans have discounts on boats. They are extended to the widows of this category of veterans, if they have not remarried.

Chernobyl

The authorities of most regions of the Russian Federation completely exempt liquidators of accidents at the Chernobyl nuclear power plant and others with equal rights from tax. In a number of regions there are no benefits (Belgorod, Ryazan), and, for example, in Karelia it is 50%.

How to get

Concession for transport of a declarative nature (active). This means that if the car owner does not declare it, it is not provided. To reduce the tax, a citizen must apply with a passport and an application to any IFTS, regardless of where he lives and where the vehicle is registered.

Where and how to apply

There are several options for applying:

• Contact the inspectorate in person. Issue two copies, the second with a mark from the tax service, keep it for yourself for control. If the right is denied, the decision can be challenged in court. The application must be accepted by any inspection, and not necessarily at the place of residence.
• Send by mail with notification. The date of application will be the one stamped on the letter. Copies of documents are attached to the application, an inventory of the investment is drawn up. It is kept with the mark of the postal worker on the second copy and the receipt of payment for delivery.
• Through the Internet. In your personal account on the portal of the Federal Tax Service. The access password will be issued at the regional tax office according to the passport. Login is TIN. Previously, you need to obtain an electronic signature (qualified) in the same place, with which to sign all applications to the Federal Tax Service

What to indicate

The application is written in free form or fill out a form that will be issued by tax inspection specialists

It indicates:

1. the body to which it is sent;
2. name of the beneficiary;
3. details of his passport;
4. home address and phone numbers;
5. data of the car for which the benefit is claimed (make, number, volume and engine power).
6. the reason for the appeal and a reference to the article of the law as the basis for this.

Copies of the following must be attached to the application:

1. passports,
2. SNILS,
3. Title and vehicle registration certificates,
4. certificate confirming the relation to the preferential category.

Finally It should be noted that many Russian citizens can take advantage of transport tax benefits if they know their rights. The necessary information is presented on the Internet, and is also available at the district offices of the Federal Tax Service. Currently, many tax benefits are declarative. If a citizen does not take care of himself, no one will do it for him.
It is possible that state subsidies are not required for someone, but those who need them must take care of themselves and be active. Any citizen can find out what benefits are provided in his region on the website of the Federal Tax Service, in the Tax Code of the Russian Federation, as well as in the decisions of regional authorities published on their websites.

Vehicle tax is a fee for the use of a car or other vehicle from its owner. At the federal and local levels, the categories of citizens who are entitled to benefits when paying this fee are determined. Applying for a discount can save you a lot of money.

What is a transport tax?

The collection for the car was introduced in the Russian Federation in 2003. Since then, the owner of the transport, who does not have benefits, pays a certain amount for the reporting period - a calendar year - to the budget. Legislatively, the tax is included in the regional fees, so local authorities independently decide which categories of Russians and under what conditions will receive transport tax benefits.

The purpose of the introduction of the fee was to replenish the treasury of the state. In the future, it was planned to spend these funds on improving the roadway, improving the vehicle traffic system, and automating regulation. The tax rate changes upward almost every year. But the benefits of paying transport tax are constantly increasing.

Each car owner, until he claims the right to use transport tax benefits, will receive payment notifications from the Federal Tax Service. Legal entities independently calculate the amount of the fee and indicate it in the declaration. Individuals must, with the notification received, contact a banking institution and make payment.

Legislative regulation

Transport, like other types of taxes, is established in accordance with the rules of the Tax Code of the Russian Federation. Chapter 28 deals with the transport tax. The amount, procedure for granting, categories of persons to whom the benefit can be applied are established by local authorities. They complement federal regulations without going against them.

There is a general rule for the collection of vehicle tax: the higher the engine power, the greater the amount of tax payment. This rule is valid in all regions of the Russian Federation. According to the Tax Code, only owners of movable property are recognized as taxpayers if they have a supporting document. The object of taxation is each unit of transport, which is at the disposal of the owner.

Taxation is carried out on the basis of each horsepower of the car, and not just per unit of transport. The rate is differentiated by a specific power range. Hence the spread in the amount of tax by region: local authorities, issuing regulations, are able to change the rate by 10 times, and not always in the direction of reduction.

Object of taxation

Article 357 of the Tax Code of the Russian Federation recognizes as vehicles subject to taxation:

• motorcycles;
• passenger cars;
• buses;
• snowmobiles;
• trucks;
• yachts;
• planes, helicopters;
• towed vessels;
• jet skis.

A person who has a power of attorney may be recognized as the owner of a vehicle. If the transport was transferred into possession before 07/29/2002, it is the trustee who is obliged to pay the tax. The transfer of transport must be notified to the tax authority. A later transfer of the car imposes the obligation to pay the fee only on the actual owner.

Benefits of federal significance

Benefit in this case means complete exemption from tax as such. Relies on such categories of citizens as:

1. Disabled people who own a vehicle that has been modified to suit their needs.
2. Owners of small rowing boats.
3. Fishing vessel owners.
4. Beneficiaries to whom the vehicle was allocated by the social security authorities, if the engine power does not exceed one hundred horsepower.
5. Owners of special equipment used in agriculture.
6. Entrepreneurs on passenger ships, if the business using them is the sole occupation of the individual entrepreneur.
7. Owners of drilling rigs and vessels registered in the international register.
8. Owners of floating platforms or stationary.
9. The actual owners of the stolen cars.

For other categories of citizens, transport tax benefits are also available, but already at the regional level. In order to find out what kind of benefit is due to a particular car owner, you need to visit the territorial Federal Tax Service.

Transport tax exemption

The last point raises the most questions. So, in order to legally not pay a fee for a car that is on the wanted list, you must submit a certificate from the police. It should indicate from what date the owner lost the car. From this date, no tax is charged.

The remaining categories of car owners are exempted from paying at all. They are not notified and are not required to pay the fee. However, if the owner has one of the listed categories of transport and one of those that fall under the object of taxation, he will receive a notification.

Local Benefits

Tax incentives for transport tax by region are approved by local authorities and are quite diverse. Legislatively established contenders for privileges from the state:

1. Government or local authorities.
2. Organizations and societies of people with disabilities.
3. Rescue formations, services, government, unitary organizations.
4. Budgetary institutions - schools, medical institutions, palaces of sports and culture.
5. Transport companies whose main activity is passenger transportation services.
6. Agricultural, housing and communal services, processing enterprises, forestries.
7. Public associations.
8. Companies that practice the delivery of their employees to work.

The tax is not levied on transport (100% exemption) used for transportation within enterprises, specialized transport - agricultural, loading.

In the regions, by decision of the local authorities, additional transport tax benefits are established. In the capital, invalids of the Second World War, veterans of labor and military operations do not pay tax for one car. In some regions, “Chernobyl victims”, large families and other categories of people do not pay tax or are exempted from it. In many regions there are benefits for pensioners on transport tax.

Benefits for pensioners in terms of transport tax

Pensioners, by decision of local authorities, are exempted from paying the fee if they meet the following criteria:

1. Heroes of socialist labor, RF, Soviet Union.
2. Veterans associations can get a discount on cars that are used for work situations and not for personal purposes.
3. "Chernobyl" and citizens equated to them.
4. Disabled people (for transport, the power of which is not more than one hundred horsepower).
5. The only parent in a large family.
6. The wife of a soldier who died in the line of duty.

It is necessary to provide a certificate to the tax structure at the place of residence of the pensioner, as well as documentary evidence of benefits: the Hero's book, the conclusion of the MSEK for the disabled, a document of having many children, confirmation of participation in the liquidation of the Chernobyl accident. The specified benefits for pensioners on transport tax will begin to operate from the moment the applicant applies to the Federal Tax Service.

Benefits for the disabled

The following categories of people with disabilities have great benefits for paying transport tax:

• associations, organizations of disabled people whose transport is used in the activities of the society;
• disabled people - "Chernobyl victims" or categories of persons equated to them;
• disabled persons of all groups using motorized wheelchairs or cars obtained for their needs through social security agencies.

Passenger cars, the power of which does not exceed 73.55 kW or equipped for a specific disabled person, are not subject to the fee. At the local level, additional benefits are established for disabled people on the transport tax. For example, in St. Petersburg, parents or guardians of a disabled person are exempt if the car is owned by the family for more than 15 years or its power is not more than 150 horsepower.

What benefits do large families have?

At the federal level, there is no auto tax for families with more than two children. In a particular region, the decision is made by the local authorities. Basically, there are privileges for parents with many children, since the support of socially vulnerable segments of the population is strongly encouraged by the state.

It is important to confirm your status when receiving benefits for large families on transport tax. To do this, the social security authorities must obtain a certificate of a large family (or parent). By the way, if there is only one parent - it doesn't matter, mother or father - brings up three or more minor children, in most cases he is completely exempt from tax.

In some regions, it is practiced to reduce the fee to 75 or 50% of the established amount. If the family received the status of having many children, but applied for benefits much later, the transferred funds can be returned upon application.

Veterans Tax Rebate

Federal law does not provide any and all veterans with auto tax benefits. But Article 356 of the Tax Code allows local government authorities, at their discretion, to provide the specified category with tax benefits for transport tax.

For example, the transport tax benefits for veterans in the capital exempt such citizens from paying in full, but only for one unit of transport. And since 2013, a limitation has been introduced in the power of a car owned by a veteran - 200 horsepower. Veterans of labor in some areas are also exempt from the transport tax. In some cases, they are given a 50% discount on tax payment.

In order to exercise your right to a benefit, it is necessary to draw up an application in the tax structure at the place of residence and attach documents that could confirm the right to preferential taxation. In addition, a passport, SNILS, veteran's certificate is provided.

A regular contribution from all vehicle owners is an obligation based on tax information.

But for some segments of the population, due to various life circumstances, this burden cannot be paid.

Therefore, they can count on transport tax benefits.

In Moscow, the procedure and terms for making payments remained unchanged.

But who is entitled to receive privileges and how? Let's try to figure it out.

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Tax relief for transport in 2017

The main tax benefit for car owners in 2017 is the exemption from mandatory contributions for the continuation of the legal significance of the documentation confirming the provision of a special tax regime.

The benefit may only apply to one vehicle owned by the person entitled to the benefit.

Note! If your car was stolen, and you have a protocol confirming the initiation of a criminal case, the exemption from the tax levied on vehicle owners is not removed.

In 2017, the Russian government does not plan to make any amendments to the tax code, including the transport tax.

The regulatory framework of the Tax Code of the Russian Federation regulates the right of regions to increase the minimum amount of tax on movable property, taking into account the year of issue and class.

Who can count on benefits in the capital

Moscow provides tax discounts for car owners to the following categories of citizens:

• Holders of the military order of the USSR (Glory of three degrees) and citizens with the highest degree of distinction of the USSR and Russia.
• Citizens who lived on a residence card in limited areas in the free economic zone "Zelenograd" with a special legal status. Discounts are issued for 5 years.
• Organizations engaged in passenger transportation, except for companies providing with payment by taximeter.
• Persons who are adoptive parents and guardians of children with disabilities.
• Category of persons who took part in the Great Patriotic War.
• Citizens who received a disability in the performance of combat missions set by the armed forces of the USSR and the Russian Federation.
• Citizens with disabilities of the first and second groups.
• Owners of vehicles with a power unit (engine) capacity of not more than 70 hp. With.
• Prisoners of fascist dungeons.
• Persons injured during or as a result of the accident at the Chernobyl nuclear power plant.
• Father or mother of a family with three or more.
• Citizens injured after an accident at an enterprise for the production of nuclear weapons and isotopes ("Mayak") or as a result of radioactive contamination of the Techa River.
• Citizens who have received damaging ionizing radiation, become disabled after participating in complex operations to test weapons of mass destruction (nuclear or atomic).

How to apply for a pensioner's benefit

The minimum tax on cars and privileges for citizens are determined at the regional level.

But are there any tax social for transport tax in Moscow for pensioners?

Some subjects of the Russian Federation, including the capital, provide tax discounts to pensioners who have a personal vehicle.

In order to take advantage of the benefits, a pensioner does not need to study the tax code.

He can obtain all the necessary information from the employees of the tax service.

You will need to submit an application to the National Assembly and state the following information:

• Grounds for obtaining benefits or reductions in the amount of transport tax.
• Information about (type, brand, year of manufacture).
• Registration number of the vehicle.
• The number of cars owned.

Documents confirming the right to a benefit (pension certificate) must be attached to the application. The pensioner has the right to determine the most beneficial benefit for himself.

It is important to know! The right to submit documents for registration of benefits is retained for 36 months from the date of the emergence of preferential rights.

Benefits for the disabled

What are the transport tax benefits in Moscow for the disabled?

Quite often asked among the citizens of the capital.

All disability vehicle tax credits and rebates are regulated by the local government.

In some regions, such privileges are present, in others they are not provided at all.

In addition to the capital, discounts for disabled people are provided in the following regions and regions:

• Leningradskaya
• Krasnodar region
• Lipetsk
• Voronezh
• Nizhny Novgorod
• Samara
• Saratov

Benefits are valid for those who have received disability of the first and second groups. In Moscow and the region, citizens with social insufficiency who require protection and assistance from the state (disability groups 1 and 2) are completely exempt from tax contributions for transport.

As for patients with disabilities of the third group living in the Moscow region, they are guaranteed to receive a 50% discount. In the capital itself, this benefit is not valid for this category of citizens.

Remember, transport tax benefits in Moscow are not always identical with discounts in other regions.

Therefore, in order to find out about your rights and privileges regarding transport, you need to contact the tax office of your city, where you will be given a comprehensive answer to your questions.

You can find out who has tax benefits for transport from the video:

Ask your question in the form below

When owning a vehicle, a person or organization is a taxpayer in this area of ​​fees. This implies an annual deduction of a certain amount according to the developed rates for the types of vehicles and other means used. But for groups of the population allocated at the state level, transport tax benefits are used if they are announced in time.

Who is entitled to a vehicle tax exemption?

With regard to the legislation adopted in the country, it is established that certain persons have transport tax benefits. According to part 2 of article 358 of the Tax Code when owning the following type of transport, the taxation procedure is not carried out:

• rowing boats;
• light vehicles with a power unit capacity of not more than 100 liters. With. with a specially equipped mechanism for managing the disabled;
• ships used in sea and river fishing;
• vessels used for the carriage of goods and passengers by water and owned by an authorized organization;
• equipment for performing work in agriculture, owned by an organization or person for the purpose of conducting such activities;
• Vehicles under the jurisdiction of executive authorities for the performance of military or equivalent duties;
• helicopters, planes, issued for medical and sanitary institutions;
• funds that the owner officially owns, but they are wanted upon application to the internal affairs bodies.

Tax collection is regulated by regional authorities, which approve their program to provide benefits to certain citizens. In each subject, the list of individuals and legal entities is different, but there are certain groups that are exempt from obligations or have the right to apply discounts when paying the accrued amount.

NOTE! More detailed information can be obtained by visiting the tax service office in the region of permanent residence or on the website of the Federal Tax Service in the section formed for a particular subject of the Russian Federation.

pensioners

Pensioners are considered a preferential category of citizens when calculating transport tax in rare regions of Russia. Often, in order to apply for an indulgence, one should cross the official retirement age established in the Russian Federation.

In most regions, pensioners can enjoy benefits not only for cars, but also for rowing boats and motorcycles. The main condition is the power of the vehicle, which is the main factor for the application of preferences:

• In St. Petersburg, when owning a car with an engine power of not more than 150 hp. With. or a motorboat, a boat with a power of up to 30 hp. With. a citizen after reaching the age of 55 (female) or 60 (male) is exempt from the fee.
• In Perm, you can not pay 50% of the tax fee for cars (up to 100 hp), motorcycles, scooters, boats.
• In the Krasnoyarsk Territory, the amount of tax benefits for transport tax is a 100% discount for vehicles with a power of not more than 100 hp. With. If the number of horsepower exceeds this value, a smaller discount can be used.

In Moscow and the Moscow Region, persons of retirement age are not entitled to privileges in relation to the accrued tax on transport.

Disabled

Disabled people have benefits for paying transport tax obligations almost throughout the country. After all, with a medical examination, they receive a special status. In this case, the following requirements must be observed:

• financing of the purchase of the vehicle was made from the guardianship authorities;
• when submitting documents, a certificate of a disabled person or another document confirming the status of a citizen must be attached.

Transport tax is not paid by organizations involved in support and assistance to persons with disabilities when their transport is equipped with a special mechanism for transporting people.

When considering the issue of disability, persons with a newly acquired status are taken into account, as well as disabled veterans of the Second World War, Chernobyl. They may have special privileges in the taxation of property.

In Moscow, benefits are provided to disabled people of groups 1 and 2. In Bashkiria and the Saratov region, disability group 3 also gives privileges.

In Rostov and adjacent areas, concessions are applied to the purchase of motorcycles, scooters (up to 50 hp) and cars, the engine power of which varies up to 100 hp. With.

In St. Petersburg, persons who are in charge of a disabled person are entitled to benefits if their vehicle does not develop a power of more than 150 hp. With.

Large families

The budget of large families is characterized by a lack of money, which has affected the provision in social and other areas of life. The state supports such categories by applying preferential conditions for the payment of tax liabilities. In the subjects, there are rules that one of the parents may not pay such a fee for vehicles with a power of up to 150 hp. With.

Similar privileges operate in Moscow and the Saratov region. The size of the discount ranges from 50-100%.

IMPORTANT! Families with many children and low-income families lose benefits when one in three children reaches the age of 18 and is out of school or turns 23.

labor veterans

In a few regions, preferences in the field of taxation are common for persons who have obtained the status of a labor veteran or who own medals, orders for labor during the Second World War and the post-war period. The authorities take into account the conditions for categorization for the subsequent application of the exemption:

• Hero of Socialist Labor;
• Hero of Socialist Labor and holder of the Order of Labor Glory;
• Hero of Socialist Labor, Commander of the Order of Labor Glory and Hero of Labor of the Kuban.

Based on the awards received, the amount of the discount for applicants for obtaining benefits on the accrued vehicle tax varies. In addition, an indulgence is accepted in the case of the purchase of passenger cars with a capacity of 100-150 hp. With.

In Moscow, there are no transport tax incentives for citizens who have distinguished themselves for labor merits, and in the Moscow Region a person with this status can pay 50% less for a car (up to 150 hp) and a motorcycle (up to 50 hp). ).

In St. Petersburg, the heroes of Socialist Labor and the Cavaliers of Labor Glory are entitled to preferences in the amount of 100% discount on all categories of vehicles, if the power is not more than 200 hp. With. While in the Leningrad region, the preferential right is limited for passenger cars with a power of up to 150 hp. With.

In the Voronezh and Rostov regions, all labor veterans without exception may not pay fees to the regional budget for their own transport.

Combat veterans

The status allows you to claim tax benefits for transport if you have a supporting document on a privileged position. In many regions, they provide for the cancellation of obligations:

• Moscow;
• Tula;
• Adygea;
• Sakhalin;
• Murmansk;
• Lipetsk;
• Kabardino-Balkaria.

But the preference applies only to one technique. In some subjects, a DB veteran is entitled to a 100% benefit when paying a transport tax to the treasury, if the capacity is not more than the established limit:

• Leningrad region - 80 l. With.;
• Khabarovsk, Krasnoyarsk Territory, Volgograd, Samara, Ulyanovsk Region, - 100 liters. With.;
• Voronezh region - 120 l. With.;
• St. Petersburg, Saratov, Novosibirsk - 150 l. With.

In the Orenburg region, the population with the awarded status of the WBD may not pay 50% of the accrued fee, regardless of the power of the car. In Ivanovo and the Udmurt Republic, such a decrease is typical for a car that develops a power of no more than 100 hp. With.

Preferential taxation is still valid for low-powered vehicles used on water. During the procedure for registration of preferences, you should indicate a certain type of equipment to provide a discount.

REFERENCE! Legislation subjects when he dies. They are eligible for tax benefits provided they live alone and do not remarry.

Preferences for Chernobyl survivors

Chernobyl victims are not only the liquidators and participants in the accident, but also other people involved in the process of eliminating the consequences and living outside the release of atomic particles. There are several categories of participants in the Chernobyl disaster, who, upon official registration of the status, receive benefits on transport obligations.

According to the act dated 15.05.1991 N 1244-1 Chernobyl can be considered a person who was in the womb in 1986. More information can be found in article 13.

In many areas, such citizens are exempt from paying the fee. For example, residents of the Moscow, Leningrad, Penza, Bryansk regions, if they have a Chernobyl certificate, may not pay tax for a vehicle. But it should be clarified about the power of the existing car.

For residents of Moscow, it should be confirmed that the car has no more than 200 liters. s., and in the Bryansk region no more than 100 liters. With. But in the latter case, a Chernobyl citizen can count on a tax reduction when registering a motorcycle as a property.

In Karelia, you can get a 50% discount for vehicles with a capacity of not more than 100 hp. With.

IMPORTANT! Subjects such as Belgorod and its adjacent territory, the Ryazan region, have not introduced a preferential taxation program for vehicle ownership.

Registration procedure

Many do not know that they are entitled to transport tax benefits. After all, the authorities do not particularly disseminate information about aids for state fees. The registration procedure involves writing an application, which is supported by a package of documents:

• Passport and copies of its main pages.
• Vehicle registration certificate.
• A document certifying the status of a beneficiary (pension certificate, certificate of a large family, papers on awarding the status of a disabled veteran of labor, military operations, Chernobyl).

Additionally, a TIN is attached, but it may be absent, because when filling out an application, the taxpayer number is indicated.

ATTENTION! An application for a tax exemption for a car tax is not submitted if the fee for this vehicle is not provided for in accordance with Federal law.

In other situations, when clarifying the conditions for granting a discount, you should collect the necessary list of documents and contact the IFTS in one of the following ways:

• write a statement in person;
• fill out an electronic version on the website of the tax service;
• send by mail or through a legal representative.

If there are multiple benefits, such as retiree and veteran status, the application lists one basis to choose from. And also this rule applies to the tax on one car subject to taxation according to the accepted requirements for individuals.

For some categories of beneficiaries, a different taxation is provided for in comparison with ordinary citizens. Each subject of the Russian Federation establishes its own procedure for paying taxes and providing discounts. Having learned about your right to a reduction in the fee or a complete exemption from it, you can submit documents for obtaining benefits to the inspection at the place of registration and not pay the required amount.