Transport tax for pensioners: rates and calculation formula

Vehicles for which tax relief can be issued

The issue of providing benefits for the payment of transport tax is regulated by the Tax Code of the Russian Federation. For this purpose, certain categories of citizens are allocated subsidies from the federal and regional budgets.

Federal benefits are available to owners of the following types of vehicles:

rowing boats;
passenger cars equipped for disabled people;
vessels used for fishing;
ships transporting goods and people by sea and river (usually their owners are private or small state-owned companies that engage in transportation);
agricultural machinery;
transport that is used for operational, military or similar work;
air transport belonging to medical and sanitary institutions.

Categories of persons entitled to benefits

List of persons who are granted transport tax benefits in 2021 at the federal level:

participants in hostilities during the Second World War;
heroes of the USSR and Russia;
persons awarded Orders of Glory 1-3 degrees;
disabled people and WWII veterans;
disabled people and military pensioners who took part in hostilities in other periods (including participants in hostilities in Chechnya);
legal guardians, trustees, adoptive parents or one of the natural parents of a disabled child;
disabled people of group 2;
owners of vehicles with an engine capacity of up to 70 liters. With.;
one of the adoptive parents or parents in a large family;
people who transport a disabled person in his car;
liquidators of the consequences of man-made accidents - at the Chernobyl nuclear power plant, Mayak PA, as well as those exposed to radiation during testing of military, space equipment, and nuclear weapons.

Transport tax benefits for pensioners are not valid throughout Russia. In some regions, the subsidy has been significantly reduced, and in others it has been completely eliminated.

Video: Who has benefits when paying transport tax?

Regional benefits

The maximum tax amount and the composition of payers are set by the State Duma, and regional authorities have the right to introduce additional benefits and determine subsidy rates locally. Therefore, in two neighboring regions, the amount of fees may differ significantly.

Preferences that apply to a certain category of car owners in one part of the country do not necessarily apply in another.

You can find out about benefits on the tax office website in the “Electronic Services” section . To obtain information, you need to select the name of the tax, the region of interest and the tax period.

In response to the request, the service will provide information about the law, which contains information about benefits.

How to apply for benefits

Submit an application for a transport or land tax benefit using the form approved by Order of the Federal Tax Service of Russia dated July 25, 2019 No. ММВ-7-21/ [email protected]

The procedure for filling out the application was approved by the same order.

The Application form includes:

title page;
a sheet with information about the claimed tax benefit.

In this case, section 5 is filled out if you are claiming a transport tax benefit, and section 6 is a land tax benefit.

If an organization has the right to a benefit for more than one car or land plot, the corresponding sheet is filled out separately for each taxable object.

Previously on the topic:

Report benefits on transport and land taxes to any Federal Tax Service

What to consider when filling out an application for a transport tax benefit

In section 5 “I ask for a tax benefit for transport tax” you should indicate:

in field 5.1 – type of vehicle. In this case, each type of vehicle corresponds to a separate code. For example, enter code “01” if you are claiming a benefit for a passenger car, and code “02” if you are claiming a benefit for a truck;
in field 5.2 - information about the make or model of the car;
in field 5.3 – state registration number of the car;
in field 5.4 - the period of validity of the tax benefit according to the document confirming the right to it;
in field 5.5 – tax benefit code for transport tax.

In addition, you will need to provide information about the regional law that introduced the transport tax benefit, and in fields 5.7.1 – 5.6.5 information about the document that gives the right to use the benefit.

Who is completely exempt from transport tax?

Some citizens are not charged transport tax at all . According to Art. 358 of the Tax Code of the Russian Federation, these include owners of the following vehicles:

low-power (up to 5 hp) and rowing boats;
passenger cars converted for the needs of disabled people;
machines with a power of no more than 100 hp. pp. received from social services;
fishing vessels;
drilling rigs, floating and fixed platforms;
passenger ships owned by individual entrepreneurs (tax is not levied on an individual entrepreneur if passenger transportation is his main activity);
ships that are registered in international registries;
combines, tractors, special equipment used in agriculture;
aircraft and helicopters of sanitary and medical services;
cars that are reported stolen.

Also, transport tax, as a rule, is not levied on veterans' organizations that own a car used only for work purposes.

Disabled people using vehicles with a capacity of up to 100 horsepower are completely exempt from paying it With. , single parent in a large family, liquidators of the Chernobyl accident, spouses of military personnel who died in service, heroes of the USSR and socialist labor.

Transport tax benefits for pensioners

The Tax Code of the Russian Federation does not establish a special procedure for collecting fees from pensioners. Therefore, the list of benefits may differ in the constituent entities of the Russian Federation.

All possible discounts for citizens who have reached retirement age can be divided into two large categories:

complete exemption from payment for one or more vehicles;
application of a reduced rate.

Here are some examples:

Law of the Samara Region No. 86-GD of November 6, 2002 establishes for citizens whose age has reached 60 years for men and 55 years for women the requirement to pay a transport tax in the amount of 50% of the current rate for one vehicle. The preferential categories of transport include, for example, cars with an engine power of up to 100 hp, as well as motorcycles with engines no more powerful than 40 hp.

Similar rules are established by the law of the Perm Territory No. 589-PK dated December 25, 2015, with the only exception that for passenger cars, engine power up to 125 hp is allowed, and no restrictions have been introduced on the tax base for motorcycles at all.
In the Krasnodar Territory, citizens aged 60 and 55 years (men and women, respectively) pay half of the current rate, 50% of the tax for passenger cars with engines no more powerful than 150 hp, motorcycles no more powerful than 35 hp.

In addition, benefits apply to motor boats, scooters, boats, self-propelled vehicles - the full list is also determined by each subject of the Russian Federation.

In the region, benefits for pensioners in relation to transport taxes may not be provided at all; the Tax Code of the Russian Federation does not introduce such an obligation.

Please note that in order to apply the benefit to any vehicle owned, the payer must submit an appropriate application. To do this, you need to contact the territorial tax authority or use the “Taxpayer Personal Account” service.

Benefits for disabled people

The federal law establishes transport tax benefits for disabled people of group 2 . This is done to facilitate the movement of such persons.

You can take advantage of the preferences if two conditions are met: the car was purchased with funds from the guardianship authority, and its owner has a disabled person’s certificate.

Organizations and associations of disabled people who use transport for their work enjoy special benefits. They also apply to persons who became disabled after participating in the liquidation of the Chernobyl accident.

Benefits also apply to disabled people of group 1, but disabled people of group 3 cannot take advantage of them . This category of citizens needs social protection, since due to illness people are limited in a certain area of life activity.

Nevertheless, a person can take care of himself independently, albeit with the help of auxiliary means, and is legally capable. Therefore, there are no grounds for assigning benefits.

For large families

Federal law provides transport tax benefits for large families . The decision on their provision is made by the authorities of a particular region.

The status of a large family is assigned to a family with more than three children under 18 years of age (or 23 years of age if they are full-time students).

Only one parent can apply for social support.

He can independently choose a vehicle that is eligible for benefits.

This can be a passenger car with a power of up to 150 hp. s., motorcycle, scooter.

If a parent with many children is raising 3 or more children alone, he is usually completely exempt from paying transport tax.

Which cars are not subject to tax?

You can find out for which cars you do not have to pay transport tax from paragraph 2 of Article 358 of the Tax Code of the Russian Federation. The list includes the following categories of cars:

converted for citizens with disabilities;
acquired in accordance with the procedure established by law through social protection authorities;
stolen, if the theft is officially confirmed through statements to the police;
agricultural machinery (tractors, combines, milk tankers, etc.) used for the production and transportation of relevant products;
at the disposal of authorities;

For the listed types of vehicles, benefits apply throughout the country. Subjects can independently supplement the list and decide what other types of cars do not need to be taxed. Local authorities also set a lower threshold - how many horsepower should you pay car tax on? In particular, for the Orenburg region the limit is 100 hp.

To obtain a complete exemption from the duty, you must submit an application to the Federal Tax Service, attaching a package of supporting documents (for example, a certificate from the Central Internal Affairs Directorate about the theft).

For combat veterans

Transport tax benefits for combat veterans have certain restrictions.

So, in Moscow there is a complete exemption from paying it, but only for one vehicle.

In most cases, only old cars manufactured before 1991 and whose power does not exceed 200 hp are eligible for social support. With.

Benefits for military service veterans also apply to low-power swimming equipment.

Their widows can also benefit from subsidies if they have not remarried.

Transport tax - 2021. Who may not pay and why

Transport tax is required to be paid by both individuals and legal entities to which the car is registered. The tax is tied to the power of the car, so the amount differs for different categories. Transport tax is paid to the regional treasury: in different regions and subjects of the country there are different coefficients, as well as tax exemption benefits. Which categories of citizens may not pay transport tax in 2021?

Federal beneficiaries

Drivers with vehicles with a capacity of up to 70 hp. s., do not pay transport tax. Passenger cars that are issued to disabled people through social security authorities are exempt from transport tax (the power of such a vehicle should not exceed 100 horsepower). Agricultural equipment is also exempt from the tax - tractors, milk tankers, combines, machines for transporting and applying fertilizers and veterinary services. Transport tax is not paid by heroes of the Soviet Union, disabled combatants and WWII, labor veterans who suffered from radiation and exposure in connection with accidents or nuclear tests, as well as disabled people of the 1st and 2nd groups (but only for one vehicle). The state can also individually reduce the tax for car owners whose income does not exceed the subsistence level.

Regional beneficiaries

For many categories of citizens, the tax amount is reduced or canceled by regional authorities. This also applies to pensioners. In some cities, pensioners are completely exempt from paying transport tax; in others, citizens pay half the fee or receive a discount. Tax officials take into account the power of the car engine and calculate the reduced tax amount.

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In Moscow, for example, as in a number of other regions of the country, one of the parents of a disabled child can count on exemption from paying transport taxes. In large families with three or more children, a transport tax benefit is provided to one of the parents, but only for one vehicle. You can use the benefit until one of your children reaches adulthood. Single mothers are also exempt from the tax depending on the region.

Transport tax is not paid for cars that are used by citizen protection services: police, ambulance and the Ministry of Emergency Situations. As well as road repair services. Organizations that serve kindergartens, schools, transport passengers by public transport (but not taxis), and help people with disabilities on a non-profit basis can also be exempt from transport tax in the regions. If an organization's car is not subject to transport tax, its owner must declare his right. The benefit is issued for either one or three years and is renewed after expiration.

For Chernobyl survivors

Now in most regions of Russia, Chernobyl victims do not have to pay transport tax.

This category of persons includes not only liquidators of the consequences of the accident and people whose health was seriously damaged due to their stay in the contaminated area. The law also includes persons who worked in the exclusion zone after the liquidation of the accident.

Not all Chernobyl victims receive such tax preferences . In Belgorod, Ryazan and some other regions there are no concessions for them. In Karelia, Chernobyl victims must pay 50% of the vehicle tax.

To apply for a benefit, a person must provide the tax office with a passport and a document confirming the purpose of the benefit. It is provided only on one basis chosen by a person.

You can submit documents within 3 years from the date of acquiring the right to the benefit. The entire amount of the overpayment can be used to pay off future payments or returned upon written request.