Benefits from paying transport tax. Who has tax breaks for transport tax? % benefits in regions based on engine power

The law of our state defines transport tax benefits for different categories of citizens, and the procedure for their application and the amount are established by the subjects of the region of Russia to which individuals belong. According to Chapter 28 of the Tax Code of the Russian Federation, this payment is a regional one; accordingly, the local government itself decides to grant privileges or completely exempt the car owner from this payment.

Who has transport tax benefits? The category of citizens who used them most was:

• veterans of the Great Patriotic War;
• citizens who took part in hostilities;
• Heroes of Russia and the Soviet Union;
• disabled people;
• liquidators of the consequences of the Chernobyl accident;
• large families.

Let us immediately note that when registering several cars for a pensioner, only one car will be eligible for the discount. Large families, as beneficiaries, enjoy a 0% tax, but it applies only to one car. There is also a certain limit on engine power: the first one hundred and fifty cubic centimeters are not paid for, otherwise you will have to pay extra for the extra “cubes”. Taxes are also not paid on some types of vehicles.

Due to differences in the formation of the local budget and differences in tax legislation, different regions of the country have their own rules for determining tax benefits for transport tax.

Table of car tax benefits in some regions of the Russian Federation.

Disabled people can take advantage of tax breaks when paying transport tax, but they will be given benefits for vehicles with an engine power of no more than 200 horsepower.

Registration of benefits

How to take advantage of the transport tax benefit? First of all, in order to receive the benefit, you need to fill out an application. When providing it, the usual form is used. You can fill it out in advance or directly at the tax office at your place of registration (samples of applications are usually available). The main thing is to provide two copies: one for the inspector, the second with an acceptance mark remains with the owner of the car. When registering, you will need to provide the following information:

• Full name of the person who is entitled to receive payment benefits;
• individual tax number;
• registration address indicating telephone number;
• passport details;
• passport of the technical device for the car to which the privilege applies;
• document the legality of receiving the discount (certificate of incapacity for work, pensioner’s certificate, combat veteran’s certificate, etc.)

In other words, it is required to prove the right to receive a tax break by providing service employees with documents that exempt them from paying the payment or reduce its amount. If the status of a citizen makes it possible to take advantage of several types of benefits, he is obliged to apply for it according to one of the points. If the car owner has information about the data of federal or regional legislation, then references to the data from articles of this law must be indicated in the application.

List of documents provided for registration

It should be noted that the documents listed below for applying for transport tax benefits can be provided by yourself or with the help of an authorized representative; it is also possible to send them by registered mail, not forgetting to include an inventory. It is necessary to attach originals and copies (except for the application) of the following forms:

• pensioner's ID;
• general passport;
• certificate or extract on the assignment of a disability group;
• technical passport for motor vehicles;
• statement.

If the application is not submitted to the inspectorate, then the person entitled to the benefit is obliged to pay the transport duty in full. Automatically, the tax inspectorate database receives certain information on individuals, but according to the law, inspectorate employees are not required to notify whether there are benefits, how to obtain them and how to apply for them.

Car owners have three years from the moment this right arose to complete the paperwork. In this case, the amount of the overpayment for this payment will go towards future payments or will be returned to the taxpayer. To do this, you will need to draw up the necessary application and submit it to the tax authority at your place of registration. The application will be reviewed and a decision will be received within ten days. In case of a positive outcome, the overpaid amount must be received by the individual no later than thirty calendar days.

If your relative is entitled to a preferential discount on car tax, but the vehicle is not registered in his name, he cannot transfer the benefit to you by proxy.

Benefits of a legal entity for transport payment

Enterprises containing motor vehicles registered with the State Traffic Safety Inspectorate on their balance sheet are required to charge transport tax regardless of their taxation. However, there is a list of vehicles that enjoy benefits. All of it is in the Tax Code in paragraph 2 of Article 358.

This includes:

• motor boats or oars with an engine power of no more than five horsepower;
• special vehicles for people with disabilities, issued by the social security service;
• water transport for fisheries;
• air transport of air ambulance and medical services;
• special transport;
• agricultural tractor;
• combines used to obtain rural products;
• wanted cars.

It is worth noting that privileges assigned by local management also apply to legal entities. For example, in some areas, enterprises do not pay tax on cars with environmental class 4 or 5. For complete information on the tax benefits provided, we will use the study of local legislation.

The connection between Plato and the transport tax

Some payers are faced with the question of who is entitled to transport tax benefits and who is exempt from payment, what documents must be provided when paying the road toll using the Plato system. Since 2015, the law has stipulated that ordinary citizens and those engaged in business activities can take advantage of a tax discount on a vehicle if their vehicle weighs more than twelve tons and is registered in the Platon road system.

In order to take advantage of the tax break, you must send a receipt to the tax authority confirming payment of the fee. If the amount of the fee paid is greater than or equal to the amount of the transport payment, then the payer had the opportunity not to pay this amount, and he has the opportunity to return it. Otherwise, the payment amount will be reduced by the amount of the fee paid.

Deadline for applying for benefits

Tax officials advise submitting the entire package of documents by the first of May of the year following the reporting year. On the government services website it is possible to issue documents electronically, but this will require registration.

Article 363 of the Tax Code of the Russian Federation states that the final date for making payment for a transport facility is December 1, 2017 for the reporting year 2016. If the deadline for payment falls on a weekend, the payment deadline is postponed to the next business day. As practice shows, the tax authority sends a notification to payers no later than thirty working days before the end of the payment period. The payment receipt is most often sent by registered mail.

You should always check the information printed on the notice. If the data is inaccurate, you must fill out an application and send it to the inspection staff along with the notification received and wait for a letter with the correct data.

There are several options for paying transport tax. The most common is payment through Sberbank, Russian Post, payment terminals (you can only use your bank card so that you can identify the payer). The law provides for penalties in the form of interest and fines; penalties are accrued from the next day after the deadline for paying the tax. The amount of the fine can range from 20 to 40 percent of the amount of debt to the budget, and it is associated with intentional evasion of duty. There is also the option of collecting debt at the expense of the taxpayer’s property, and in extreme situations, criminal liability is possible.

From all this we can conclude that in our country, relaxations are applied to citizens and enterprises paying the transport tax, both at the regional and federal levels. Only vehicles must be registered with certain authorities, and the user must be recorded as the legal owner, who is entitled to benefits and has supporting documents.

If for some reason a taxpayer cannot determine what transport tax benefits he is entitled to, he can always get detailed advice on the issue of interest from a lawyer or apply for a car tax benefit by contacting the inspectorate.

Not all owners of vehicles: cars, motorcycles, are required to pay transport tax. Citizens who have reached retirement age or become disabled for other reasons are wondering whether they are entitled to benefits.

The amount of benefits is set individually for each pensioner, in accordance with the characteristics of the car and the number of vehicles registered in the name of the pensioner.

Which category of citizens in the Russian Federation are pensioners?

In Russia, pensioners are considered to be those citizens who regularly receive a pension from the state.

In Russia, persons can receive a pension from the state:

• Those who have reached retirement age;
• Those who have received a disability;
• Lost breadwinners;
• Having served 20 years in military service or participated in hostilities.

Old-age pensions begin to be paid to citizens who have reached retirement age.

In connection with disability, a pension is assigned to persons with a chronic illness or injury received while performing official duties at the enterprise. Pensions are also provided to those affected by radiation.

The state pays special attention to military pensioners - citizens who have served 20 years in military service and were dismissed for health reasons or due to reaching retirement age.

Average citizens can pay transport tax without any problems, but disabled people who are supported by the state do not always have the opportunity to work, and for this reason, paying transport tax is a sore point for many. Even a small tax discount can make life much easier for a retiree. However, to receive it, you need to come to the Federal Tax Service office.

Benefits for pensioners on payment of transport tax

A pensioner may be granted discounts if the region in which the citizen lives provides transport tax benefits.

Residents of the Moscow region are not provided with transport benefits if they reach a certain age. However, WWII veterans and disabled people of groups 1-2 can receive a small discount, but only if the engine power is not high. It cannot exceed 200 horsepower. Disabled people living in St. Petersburg can count on benefits if they own one car.

In Novosibirsk, old-age pensioners have the right not to pay tax only if they own a motorcycle, and pensioners who own a car have the right to pay 10 -5% tax rates. In the Krasnodar Territory, pensioners who are liquidators of nuclear disasters are completely exempt from tax obligations regarding transport. Persons receiving a pension due to reaching a certain age can count on a 50% discount on the tax payment amount.

In the Ivanovo, Kaliningrad, Kaluga and Rostov regions, transport tax benefits are not provided.

Each region has its own rates, and you can find out whether it is entitled to discounts only by contacting the tax office. The nature of tax benefits is notification. Until the pensioner submits a written application and a package of documents to the tax office, he must pay the transport tax in full. Recalculation is not performed in this case.

According to the law, vehicles are not subject to taxation:

• Converted to suit the needs of a disabled person. In this case, they are exempt from taxes, without taking into account the age of the pensioner. Compensation is also awarded if the car has a seat equipped for a child with a disability;
• Cars with weak engines, no more than 100 horsepower, purchased with the help of the social welfare service for disabled participants in the Patriotic War, participants in battles in “hot spots” and disabled people injured as a result of a man-made disaster.

In these cases, disabled people receive a 100% benefit. There are also several categories of citizens entitled to receive a benefit of 100%, but the decision on tax exemption is made by local authorities.

100% can receive the benefit:

• Heroes of the USSR;
• Liquidators of nuclear and man-made accidents;
• Husbands and wives of citizens who died in the line of military duty;
• Military pensioners.

When analyzing and summarizing Russian legislation, it is possible to identify patterns in the provision of benefits to people with disabilities.

Benefits may be provided:

1. Pensioners by age;
2. A disabled person who has more than one vehicle is given a benefit for only one vehicle;
3. For a car or motorcycle with low engine power, not exceeding 150 - 200 horsepower. The figure varies in different regions.

The Federal Tax Service determines whether the benefit will be provided in full or in part.

Each region of the Russian Federation has its own laws regarding the provision of discounts to pensioners on transport taxes and benefits can only be provided in accordance with local legislation. Depending on the state of the regional budget, local authorities make decisions on granting benefits to pensioners.

When deciding on the assignment of benefits, the legislative norms of the region are applied at the place of registration of the vehicle, and not at the place of residence of the pensioner.

The issue of assigning benefits to a pensioner is decided at the level of regional legislation. Federal legislation establishes transport tax benefits only for pensioners - participants of the Second World War, heroes of the USSR and other categories of citizens.

The procedure for obtaining preferential conditions for a pensioner

It doesn’t take much time to apply for benefits. All you need to do is provide the tax authority with a package of documents and an application. The big advantage of applying for a transport tax benefit is that there is no need to contact third-party authorities.

How to apply

To receive benefits for using motor transport, you must contact the tax service and write an application, which must be accompanied by a document confirming your pensioner status. Benefits begin to apply from the moment the application is written and submitted to the Federal Tax Service.

Before submitting an application, you must ensure that the pensioner is entitled to the benefit. The law does not establish a single sample application, so pensioners can write an application in free form, but in It is mandatory to provide the following information:

• Applicant's passport details;
• The number of the legislative act in accordance with which a citizen has the right to receive benefits;
• Complete, accurate data about the car - make, engine power, registration date.

The pensioner must state his request and sign in the application.

When writing an application you must:

• In the upper right corner, indicate the name of the tax authority to which the application is being submitted;
• Then indicate the name and position of the Federal Tax Service employee to whom the application is being submitted;
• Below is your full name and date of birth;
• The payer number is copied from the tax receipt;
• The application must also indicate passport details, place of residence and contact details of the pensioner.

The request is stated last in the application. After stating the request, it is necessary to list all the documents attached to the application, after which a date and signature are placed.

What documents are needed

When contacting the tax office, you must have the following package of documents with you:

• Passport;
• Statement;
• Pensioner's certificate;
• A document confirming the right to own a car;

A technical passport for the car is also provided, which contains data on engine power necessary when determining the amount of the benefit. A complete list of documents can be found by visiting the Federal Tax Service office or on the electronic website.

All specified documents are provided in the form of originals and copies. There is no need to have copies certified by a notary; this can be done by a tax officer. It is recommended that before going to the branch or sending by mail, you check the presence of all the necessary documents and copies, this will simplify the registration of benefits.

Proof of disability may also be required: a certificate from the body that made the decision to establish disability, a military document, a certificate of loss of a breadwinner, or a certificate of the Chernobyl accident liquidator.

Documents are submitted before receiving notification of payment of transport tax. If the notification has already been received, you should contact the Federal Tax Service, where a recalculation will be made.

All documents must be submitted in person to the Federal Tax Service, but if for some reason a disabled person cannot come, he can send copies of documents by mail. When sending the necessary copies of documents by mail, the citizen must certify them. To do this, it is not necessary to visit a notary's office. The pensioner can sign each document and indicate that the signature is correct.

The pensioner also has the right to submit an application electronically, through the government services website or on the Federal Tax Service website, and documents can be sent in scanned form. To register on the Federal Tax Service portal, you must enter your login and password. A login and password can be obtained by contacting the tax department at the place of registration, where a registration card will be issued.

When sending documents by mail, data verification can be significantly delayed, especially if the complete package of documents has not been collected. When you appear at the Federal Tax Service, you can apply for the benefit in one day.

How to calculate payment

When calculating the tax payment, only one type of discount is applied. If a pensioner fits several categories, one is selected, the largest discount of all those entitled.

To calculate the transport tax benefit, the formula is used:

Transport tax = tax rate * horsepower of the car * length of ownership of the car

If disability was established at the beginning or middle of the year, and the citizen applied to the tax office after receiving a pension certificate, then the tax should be calculated only for the period in which the pensioner owned the car before receiving disability and the right to benefits.

In accordance with the tax legislation of the Russian Federation, the benefit can be assigned to only one vehicle.

Payment of transport tax: procedure and deadlines

The tax is paid after the notification of the need to pay the tax on the vehicle has been delivered. The document sent by mail is not a payment document; it only confirms the fact that the payment has been accrued.

If a pensioner cannot use the government services website, then he can pay the tax at the bank by receiving a receipt from the employee for payment. You can also pay the tax at Russian Post.

In accordance with the current legislation in Russia, persons who did not pay the tax in 2014 can pay it in 2016. However, according to the rules, the transport tax must be paid no later than December 1 of the current year.

A timely contact with the tax authority will allow the pensioner to find out whether he is entitled to benefits, and in the case of discounts, to complete the documents as quickly as possible and avoid overpayment. The list of required documents differs in different regions of Russia; you can find out by contacting the Federal Tax Service office.

Transport tax benefits for pensioners, even if they apply to 50 percent or less, allow you to save money, which is especially important for non-working pensioners.

Economic sense

Most car owners do not even suspect that they can exempt themselves from paying fees. From the article you will find out who and where exactly can receive transport tax benefits. The tax in question is a regional one; it is paid by vehicle owners. Payers are both legal entities and individuals. The tax rate is calculated based on engine horsepower. As stated above, the fee is regional. This means that for each subject of the Russian Federation, transport tax benefits are established. To find out whether you are eligible to take advantage of this benefit, you must contact the tax office in your region and obtain all the information you need. Next, let’s look at who can take advantage of the benefits using a specific example.

List of beneficiaries (Moscow city)

The legislation for each region establishes transport tax benefits individually. In most cases, these privileges are available to pensioners who own one vehicle with an engine capacity of one hundred horsepower, veterans and the disabled. So, let's look at who is eligible for benefits. Transport tax (Moscow) may not be paid by the following categories of persons:

These people are exempt from paying tax, but the benefit is only for one vehicle that is registered to the owner. The engine power should be no more than two hundred horsepower. This provision is valid only in Moscow and the Moscow region.

How to get transport tax benefits

Taxpayers who find themselves on the above list may have a question: “How to get this benefit?” Everything is extremely simple. To receive privileges, you should collect a package of documents (listed below) and take them to the tax office at your place of registration. If you have two cars registered to you, then you need to select only one for which you want to receive the benefit. Take this advice: of course, it is best to choose the transport where the tax amount will be higher.

List of documents

Documents required to provide this service:

• An application indicating the grounds for receiving benefits (for example, a veteran’s ID) and information about the vehicle (name, registration number, engine power).
• Copy of TIN.
• A copy of the document on the basis of which you should be provided with a benefit (certificate).
• A copy of the vehicle title.

Where can I get benefits and pay taxes?

They pay transport tax at the location of the car, and not at its registration.

This is considered the place of permanent residence of the owner of the vehicle. Let's assume that you live or have a residence permit in Moscow. Then you will pay transport tax at the rates and enjoy the benefits established by the legislation of this city. The documents listed above are sent to the Moscow tax office. You can take them yourself to the Federal Tax Service and hand them over to the document acceptance window, or send them by registered mail (preferably with acknowledgment of delivery).

Transport tax accounting

It is maintained in accordance with the accounting policies adopted by the organization for which one or more vehicles are registered. Legal entities must independently calculate and accrue this tax to the budget and pay it on time. It is much easier for individuals in this regard; special services carry out this procedure for them. Namely the tax office. She receives all the necessary information from the organization where the vehicles are registered and calculates the tax amount. Then it sends a tax notice to the car owner. Next, we will consider how the transport fee is reflected in the organization’s accounting. In most cases, the tax amount is written as:

• Costs for ordinary activities. The tax is debited to the cost of sales or production account. If transport is used as part of the main activity, then the cost of paying the tax should be included in expenses for ordinary activities. Let's take a closer look at the example of transactions recorded by an organization's accountant. By debit, account 26 is opened in correspondence with the credit of account 68 (written off to the subaccount “Calculations for transport tax”) - the fee for each transport is accrued. To transfer the tax to the budget, a posting is recorded: debit to account 68 (sub-account “Calculations for transport tax”), credit to account 51.
• Other expenses. If vehicles are used not for the main activity, but, for example, are rented out, then the costs of paying the tax are included in other costs. It is reflected in accounting as follows: the debit of account 91 (the subaccount “Other expenses” is opened) corresponds with the credit of account 68 (the subaccount “Calculations for transport tax”) - the tax is accrued.

How is it calculated

As mentioned above, transport tax is levied on a per-horsepower basis. Base rates are set differently in all regions. For example, in Moscow and the Moscow region the following tax rates apply for passenger cars: seven rubles for engine power less than one hundred horsepower, twenty for over 100 and up to 125 horsepower. s., thirty - over 125 and up to 150 liters. With. and so on. The tax is calculated according to the formula: fee amount = (base rate) x (number of horsepower) x (number of months of vehicle ownership/months in a year).

Objects of taxation

List of vehicles subject to taxation:

The following are not subject to taxation:

• rowing and motor boats (engine power not exceeding five horsepower);
• fishing river and sea vessels;
• passenger cars that are intended for use by disabled people (engine up to 100 hp);
• passenger and cargo river, sea and air vessels that are owned by organizations or individual entrepreneurs engaged in transportation;
• helicopters and airplanes of medical and sanitary services;
• tractors, livestock trucks, milk tankers, special vehicles for transporting animals and poultry and other special vehicles that are registered to agricultural producers and are used for agricultural work and production;
• vehicles that are wanted or stolen.

Conclusion

Remember that the tax in question is regional, and benefits are established in each region. And to find out whether you can take advantage of such privileges, you must definitely contact the tax service of your city and inquire about this issue.

Reading time: 6 minutes

The tax that Russians pay for the use of their movable property has been introduced in the Russian Federation since 2003: thus, all car owners are required to contribute a certain amount to the state budget at a strictly defined time. But, as with any rule, there are also a number of exceptions. There are several categories of citizens who are eligible for transport tax benefits. Who exactly can take advantage of this advantage and how to do it will be useful to know for everyone who drives a car every day.

Preferential categories

The fee in question is classified as a local fee. It is charged from all owners of various vehicles:

• snowmobiles;
• buses;
• yachts;
• towed vessels;
• airplanes and helicopters;
• jet skis.

The listed vehicles can differ greatly from each other even within the same group, say, in engine size or cost. It is necessary to know which vehicles owners are generally exempt from taxation - this is stated in Article 358 of the Tax Code of the Russian Federation in the part about transport tax benefits. These categories include:

• those who own low-power (up to 5 hp) and rowing boats;
• owners of cars that have been re-equipped for the needs of disabled people;
• persons who received a car from social services, and its power does not exceed 100 hp. With.;
• owners of fishing vessels;
• individual entrepreneurs who own passenger ships, if passenger transportation is the main activity of the company;
• those who own mobile drilling rigs, floating and fixed platforms;
• owners of ships registered in international registries;
• owners of combines, tractors, special equipment used in the agricultural sector;
• planes and helicopters of sanitary and medical services;
• cars that are stolen.

It is important to know that the competence on the issue of legal regulation of this fee is divided:

• the object and base of taxation, the composition of payers, the maximum amount of tax are determined by the State Duma;
• the rate in the region, the nature of the benefits and their content, as well as who is granted transport tax benefits, are decided by local authorities.

It should be noted that this type of tax collection tends to change frequently, and therefore it would be absolutely useful to first obtain some clarification from the tax service. In addition, the amount of the fee may vary dramatically in two neighboring areas. And preferences that apply to one category of car owners may not be valid at all in another part of Russia.

Despite the fact that, for the most part, the issue of taxation of vehicle owners is regulated by local governments, there is a certain list of persons who are exempt from paying tax, regardless of their place of registration and region.

The list of those who may be eligible for transport tax benefits is as follows:

• participants in hostilities during the Second World War;
• heroes of the Soviet Union and Russia;
• persons who were awarded the Order of Glory 1-3 degrees;
• disabled people and WWII veterans;
• disabled people and veterans of military operations taking place in other periods;
• guardians, adoptive parents, trustees or one of the parents of a disabled child;
• disabled people (except group 3);
• persons who own a vehicle whose engine capacity does not exceed 70 liters. With.;
• one of the adoptive parents or parents in a large family;
• persons who transport incapacitated citizens, provided that the vehicle belongs to the latter;
• liquidators of the consequences of man-made accidents - the Chernobyl Nuclear Power Plant, PA "Mayak", as well as persons who were exposed to radiation as a result of testing military or space equipment, nuclear weapons.

Benefits for disabled people

Federal law states that some tax breaks are provided for incompetent persons who are medically incompetent. To take advantage of the preferential treatment, two conditions must be met:

• a passenger car must be purchased at the expense of the guardianship authorities;
• the preferential right must be supported by a disability certificate.

The following categories of citizens enjoy special benefits:

• organizations of people with disabilities or their associations that use appropriate transport for their work;
• persons who became disabled as a result of participating in the liquidation of the Chernobyl accident.

Local authorities are actively establishing additional preferences for certain categories of persons. So, say, in St. Petersburg, parents or guardians of an incapacitated citizen are exempt from paying the duty if the power of the vehicle owned by the family does not exceed 150 hp. s., and it has been owned for more than 15 years.

Benefits for large families

Special conditions for large families are established at the federal level. But the decision to provide them with benefits is made by local authorities. In general, such families are those with more than three children under 18 years of age, or 23 if the children are full-time students.

In any case, only one of the parents can exercise the right to reduce the tax levy. In this case, the vehicle that falls under the benefits can be chosen by him. For example, it could be a passenger car up to 150 liters. s., scooter or motorcycle.


In most cases, if a parent with many children is raising three or more children alone, he, as a rule, is completely exempt from the obligation to pay tolls.

Benefits for labor veterans

According to the law, the list of those who have tax breaks for the payment of transport tax also includes veterans who received their status for achievements in labor. This category is not mentioned in federal legislation. But most Russian regions still offer such discounts for their workers, who are considered to be:

• citizens who have received a labor veteran's certificate;
• persons awarded medals and orders;
• those who began their working career as a minor during the Second World War.

In some parts of Russia, tax breaks are provided only to the first group of persons.

Combat veterans

There are also some restrictions for this group of beneficiaries. For example, the privileges in Moscow completely exempt them from paying tax, but only for one vehicle. At the same time, most often social support is quite limited and only allows you to avoid paying for an old car, manufactured before 1991 and having no more than 200 liters under the hood. With.

Low-power floating vehicles are also eligible for benefits. Widowed spouses of veterans have the opportunity to continue to enjoy these benefits, but only if they do not remarry.

Here we describe in more detail what it is.

Chernobyl victims

Today, the transport tax for Chernobyl victims has been abolished in most Russian regions. Moreover, this category of persons consists not only of accident liquidators and persons whose health suffered serious damage due to their stay in the contaminated area. The law also includes those who were evacuated from the affected area, as well as those who worked in the exclusion zone after the accident was liquidated.

However, not all regions of the Russian Federation provide tax preferences to such citizens. For example, there are no concessions in the Belgorod, Ryazan, Penza regions. In the Republic of Karelia, Chernobyl victims receive a 50% discount. But the Moscow, Leningrad and Penza regions completely exempt their citizens from transport tax.

How to apply for an exemption from payment

So, when considering the question of who is exempt from paying transport tax, it is necessary to emphasize once again that only privileged categories of citizens enjoy such privileges. At the same time, few people know that this right is not automatically granted to Russian citizens. It is of a declarative nature and comes into force from the moment the benefit was issued.


For example, if a car was purchased in May, and the application was submitted in August, the duty exemption will be valid from August. For all previous months the tax must be paid in full.

Another important note regarding those who do not pay transport tax in Russia in 2019 concerns the number of cars. The fact is that if you are lucky and can classify yourself into one of the preferential categories, this does not mean that the privilege will apply to all the cars you own. In this case, it is necessary to decide for which of them the benefit will apply, taking into account, of course, all the requirements of the law.

Where to apply

At first glance, it may seem that the owner of the vehicle should not care what exactly grounds classify him as a benefit recipient. But there is a certain procedural difference:

• if there is no tax charge for owning a certain type of vehicle, then any actions on the part of the owner are not mandatory;
• if there is a transport tax, but for some reason the car owner is exempt from it, then it is necessary to declare your right to take advantage and submit documents confirming that you belong to a preferential category.

To receive tax benefits for individuals on transport tax, you must first confirm your status with the appropriate document and submit a request for preferential rules to be applied to you.

This can be done at the nearest tax office office to which the applicant is assigned. The application must be submitted in person or through an official representative, which must be confirmed by a notarized power of attorney. The application should indicate information about the vehicle and the grounds that allow the citizen to be classified as a benefit recipient.

Preparing documents

You can receive transport tax benefits in 2019 based on the following set of papers:

1. Statement.
2. Copies of pages of a civil identity card (pages 3 and 5 are sufficient).
3. A document confirming the right to own a vehicle to which privileges will apply.
4. Proof of membership in one of the groups that is exempt from paying tax.

It is important to remember that, even if the applicant belongs to several groups of beneficiaries at once, he must choose one, on the basis of which he will enjoy preference. The use of several at once is not provided for by law.

Who has benefits when paying transport tax: Video

The tax on vehicles owned by individuals in Russia was introduced in 2003, while transport tax benefits are provided only to certain categories of taxpayers. Most car owners pay taxes to the budget in full and regret that they exist, and the roads are in poor condition.
Not all technical equipment subject to state registration is subject to tax. Among them are those for which all owners do not pay it, as well as those whose owners have the right to have a benefit by application.

Benefits at the federal level

Throughout the country, persons who own the following types of transport are legally 100% exempt from the obligation to pay tax:

1. rowing boats;
2. cars converted for disabled people;
3. fishing vessels;
4. sea ​​and river vessels for transporting people;
5. agricultural machinery;
6. transport used for military and other operational purposes;
7. medical vehicles used according to their profile.

Federal transport tax benefits are:

• Those who took part in the Second World War and other military operations at that time (100% discount).
• Having the title of Hero of the USSR or Russia (100%).
• Awarded Orders of Glory from first to third degrees (100%).
• Those who received disability due to participation in the Second World War (100%).
• Those who have disabilities or have become pensioners from among those who took part in 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 have adopted or fostered them (100% benefit for one parent for one car).
• Persons with the first and second disability groups.
  Owners of small cars up to 70 hp (100% for one car to one owner).
• One of the parents or adoptive parents from a large family.
• Citizens transporting disabled and incapacitated people.
• Participants in the liquidation of nuclear accidents (Chernobyl, Mayak), persons injured during testing of space weapons and nuclear weapons.
• Widows of military personnel killed in service and persons equivalent 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 established by deputies of the State Duma of the Russian Federation. Regional authorities may additionally provide benefits or subsidies based on the state of their budgets, so neighboring regions may provide various benefits. Subsidies introduced in one region for a certain category of owners may not exist in another.

Car owners can find out who is entitled to transport tax discounts in the region and throughout the country on the Federal Tax Service portal.
Going to “Electronic Services”, select the region, type of tax, period. The site will provide a link to the grounds (decrees, laws) of 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 motors up to 5 hp;
2. passenger cars reconstructed for driving by disabled people;
   cars with engines up to 100 hp, provided by social service agencies;
3. vessels for river and sea fishing;
4. drilling rigs and platforms (floating or land-based);
   ships for transporting passengers (if they are owned by the individual entrepreneur and this is his main occupation);
5. ships registered in international registries;
6. self-propelled agricultural machinery used during field work;
   sanitary aircraft;
7. stolen cars based on a certificate from the Ministry of Internal Affairs confirming the fact of theft.

Veteran organizations and organizations of disabled people do not have to pay the tax if they use cars for work.

Persons with disabilities

The Federal Law provides benefits for persons with disabilities of groups 1 and 2, including those who received disabilities at the Chernobyl Nuclear Power Plant and sites of other man-made disasters. This was done 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 with funds from social support authorities. It does not apply to disabled people of the third group.

Parents with many children

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

Pensioners and labor veterans

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

Military veterans

This category of residents of the Russian Federation is provided with benefits with certain conditions. In a number of regions, the benefit applies, for example, to old cars manufactured before 1991 with an engine of up to 200 hp. Military veterans have discounts on boats. They also apply to widows of this category of veterans, if they have not remarried.

Chernobyl victims

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

How to get

Benefit 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 submit a passport and an application to any Federal Tax Service, regardless of where he lives and where the vehicle is registered.

Where and how to apply

There are several options for submitting an application:

• Contact the inspectorate in person. Make two copies, keep the second one with the tax service mark 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 submission of the application will be considered to be the one stamped on the letter. Copies of documents are attached to the application, and an inventory of the attachments is drawn up. It is kept with the postal worker’s mark on the second copy and the receipt of payment for delivery.
• Through the Internet. In your personal account on the Federal Tax Service portal. The access password will be issued at the regional tax office using your passport. Login is TIN. First, there you need to obtain an electronic signature (qualified), which you can use to sign all applications to the Federal Tax Service.

What to indicate

The application is written in free form or filled out a form that will be issued by tax inspectors

It states:

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