Transport tax incentives for pensioners. Do Retirees Pay Transport Tax - Important Tips? What is transport tax. Legislative basis of the issue

Tax legislation strictly separates the categories of citizens who are required to pay taxes. These are referred to as individuals and legal.

In this article, we will dwell in detail on whether retirees should pay transport tax, since the taxation of this category of citizens raises many questions.

Of course, the transport tax for pensioners in 2017 is mandatory for all categories of taxpayers.

According to the Tax Code, this type of tax is completely regional in nature, which means that the income received from collecting transport tax goes to the regional budget.

Tax on a car for a pensioner is charged if a vehicle is officially registered on it. In this case, it does not matter whether it is used or not, the tax is charged upon registration of the vehicle.

The tax is charged on the basis of data transmitted to the tax office by the relevant traffic police departments that registered the vehicle.

If a citizen owns several vehicles, then the tax amount may differ for each of them. When calculating the tax, the engine power, vehicle category, year of manufacture, the tax base and rate.

Car tax for pensioners is charged on the following types of vehicles:

• motorcycles and scooters;
• cars;
• buses;
• self-propelled vehicles, etc.

Transport tax is also imposed on water transport - boats, boats, yachts, registered in the prescribed manner. Registered helicopters, snowmobiles, snowmobiles are also subject to transport tax.

How the transport tax for retirees is calculated

Elderly people are the most vulnerable category of taxpayers, since most often they have only one source of income - a pension, and the amount of transport tax is not small.

The Tax Code of the Russian Federation does not exempt pensioners from paying transport tax; they do not have any benefits at the federal level. But it is worth knowing that the transport tax is local and besides general provisions, regional authorities can adopt regulations governing the preferential accrual of transport tax for pensioners in 2017.

Therefore, for each specific area, the amount of tax and benefits may differ.

Before the onset of retirement age, a citizen must contact the local branch of the Federal Tax Service in advance for detailed information on the availability of benefits for pensioners. transport tax.

After the onset of retirement age, you need to contact the tax office with a corresponding statement.

Tax inspectors accept free-form applications from citizens.

In this case, the following information must be indicated in the document:

• Name of the applicant;
• The name of the branch of the Federal Tax Service to which the application is addressed;
• The essence of the request in any form;
• The list of documents attached to the application - a copy of the pension certificate, a copy of the passport, etc .;
• Personal signature of the applicant

The application can be transferred to the department of the Federal Tax Service as in person paper form and in in electronic format... To do this, you need to scan the application and send it to your email address tax service using a special service of the Federal Tax Service of the Russian Federation.

If a citizen has several registered Vehicle, the benefit is available only for one of them.

At the same time, the pensioner has the opportunity to choose which vehicle will be subject to a lower tax.

In a number of regions, pensioners are generally exempted from paying transport tax, but this rule applies to certain types of vehicles, in most cases, low-power vehicles.

In Moscow, owners of passenger cars with a capacity of less than 70 hp are exempted from paying transport tax on a car for pensioners.

In St. Petersburg, seniors do not pay tax on cars with less than 150 hp. The same benefits are valid in the Astrakhan, Belgorod, Novosibirsk and other regions. In other regions of the country, the regional government may establish a discount on transport tax at a rate of 50%, 70% of the standard rate.

Certain regions do not provide senior citizens with any tax discounts at all. These include the Republic of Crimea, Volgograd, Smolensk and other regions.

Accrual of transport tax for pensioners in 2017 at the federal level remains unchanged. Minimum bet taxation is still 3.5 rubles per horsepower. However, the regional authorities during 2017 can increase this rate without the consent of the central government.

The regional rate can be increased several times, but not more than 10 times.

The transport tax incentives for retirees in 2017 can also change at the discretion of the regional authorities, both downward and upward.

Transport tax incentives for military pensioners

Transport tax for military pensioners at the federal level is charged according to general scheme... But here, as for other categories of taxpayers, regional regulations come into force, which regulate preferential taxation of military pensioners.

In most regions, military pensioners receive a 100% discount on transport tax, then only for low-power vehicles.

You can find out in more detail whether there are transport tax benefits for pensioners at the local branch of the Federal Tax Service of the Russian Federation.

Transport tax revenues make up a significant part of the regional budget. Depending on its provision, regional authorities can either increase the tax rate or give up to 100% discounts for selected categories citizens of the region.

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Transport taxes are a regional type of contributions to the state treasury, and all legal nuances for their purpose are reflected in the Tax Code. Persons who have reached retirement age are also subject to such taxation. The main difficulty for them is the lack of a clear mechanism for providing benefits.

There are no specific rules regarding this type in the code. Based on the analysis of the legislation, it becomes obvious that the question of whether pensioners pay transport tax or not is placed under the jurisdiction of the regional authorities.

Transport tax for retirees

Do pensioners pay transport tax in Moscow, are decided by regional legislatures. Bring in tax amounts the specified type is not necessary only in one case - if such an opportunity is provided by local authorities.

Transport tax exemptions for pensioners depend solely on legislation approved by municipal authorities management. It is not possible to decide whether pensioners should pay transport tax based solely on the provisions of the Tax Code.

Are pensioners exempted from paying transport tax?

Do retirees pay vehicle tax , as well as all the nuances associated with this issue, you can clarify by contacting your local tax office. The employees of this body are well aware of all changes in the area of ​​the preferential system in effect for a particular region or settlement.

It is important to understand that none of the officials is responsible for providing transport tax relief for pensioners. Interested in state aid a citizen must independently declare his rights through the filing of an application and required package documents to the tax office. The decision of the question of whether a pensioner should pay tax on a car is solely the responsibility of the employees of this service.

Another interesting point is owning several cars. Many car owners are interested in the question of whether pensioners pay transport tax or not in this case. The legislation allows preferential taxation (or exemption from them) only in relation to one vehicle. The pensioner can choose which of the cars the tax rate will be reduced at his own discretion.

Transport tax benefits for pensioners in St. Petersburg

All pensioners are exempted from paying transport tax in St. Petersburg. The conditions for providing pensioners with transport tax benefits in St. Petersburg for persons of various categories are specified in Art. 4-1 of the Law of St. Petersburg of 04.11.2002 N 487-53 (as amended on 12.11.2012) "On transport tax". First of all, these are:

• Heroes Soviet Union;
• Heroes of the Russian Federation;
• Heroes of Socialist Labor;
• Full Cavaliers of the Order of Glory;
• Full Cavaliers of the Order of Labor Glory;
• WWII veterans;
• other categories of persons.

By the way, you can do it online using the State Service portal.

Car tax for pensioners in Moscow

In Moscow, the tax on cars for pensioners is paid on a general basis. Among the categories of persons who are exempt from paying transport tax ^

• disabled people of the first and second groups,
• guardians of incapacitated children with disabilities,
• large families - owners of low-power vehicles (up to 70 hp).

Discount for pensioners on transport tax

To be able to avoid paying car tax for a pensioner, two conditions must be met:

• a citizen must reach the age specified in the law for the appointment of pension payments (that is, to be, in fact, a pensioner);
• the retiree must apply to the local tax office.

The question of whether pensioners pay or are exempt from the vehicle tax (or pay partially) is decided only at the regional level. If a rate cut is available in one region, this does not mean that the exact same benefit will be available in neighboring regions. Consultations on how to solve this problem should be carried out on an individual basis so that a pensioner in need of assistance can determine whether he should pay car tax.

Features of registration of benefits for payment of transport tax

The application does not have a regulated form. It is important that the document is drawn up by the pensioner himself or written on his behalf by a legal representative. From the content it should be clear on what grounds the reduction of transport tax to pensioners or its cancellation is provided. All documents that are submitted to the tax office at the same time as the application must be listed.

There are two ways to submit an application:

• traditionally, on paper (you need to appear in person or send a legal representative);
• across electronic message, copies of all required documents(usually, this is a pension certificate, a vehicle passport and a document serving as the basis for applying for a transport tax benefit for a pensioner).

In this case, it is not required to certify copies of the sent or submitted documents according to the Tax Code.

Thus, in order to find out whether it is necessary to pay a specific person transport, you should:

• contact your local tax authorities for clarification;
• in case of a positive answer, write a statement on the reduction of the car tax for a pensioner or its complete cancellation.

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Transport tax is categorized. Therefore, at the state level, only a legislative framework has been adopted regarding this taxation. On the basis of federal legislation, each region adopts its own law regulating the tax on transport.

It can provide certain preferences to people who have retired by age. How transport tax is calculated for pensioners in different subjects of the Federation, and how they can get what they owe.

Nuances of regional taxation

Deputies of the Subjects of the Federation, taking local laws about TN, can only expand the list of preferential categories of taxpayers. They have no right not to include in the regional law someone from the list posted in the FNC.

Therefore, at the regional level, benefits are provided for all categories of the population allocated at the level Russian Federation, as well as other categories of taxpayers.

Deputies are calculating the amount for which they will be able to provide benefits, taking into account economic level the region, the condition of the roads, the number of high-value cars registered with the luxury tax, and other factors.

Depending on its size, categories of citizens are determined, partially or completely exempted from entering into the treasury of TN.

It can be summed up that there is no definite answer to the question: are pensioners exempted from paying transport tax. The mechanism for calculating TN is spelled out in the FNK, and the rate at which it is charged and the benefits for it are determined by the laws adopted in the regions.

In some regions, the transport tax is charged to pensioners with discounts, the amount of which we will talk about below, in others this category of the population is completely exempt from such taxation, and in others it pays on an equal basis with everyone else.

Taxes for large families

Various Subjects of the Federation transport tax large families is charged in different ways. The legislation of some regions stipulates that families are considered large, with 5 minor children, and in others - 4 or even 3 children who have not reached the age of majority.

Therefore, the benefits for parents with many children in different regions differ depending on the number of children who have not yet celebrated their 18th birthday.

Transport tax for parents with many children is charged with the provision of benefits as long as the conditions prescribed in the law are met.

If, after the older children reach the age of majority, the number of minors is less than that provided for in the legislation of the region, then the family is not provided with more benefits for the calculation of TN. She begins to unite TN in full.

Taxation of other beneficiaries

Vehicle tax rates.

In the FNC, benefits for disabled people of group 3 are not registered. The transport type of tax is not charged at all for all disabled persons of groups 1 and 2.

But in many regions a disabled person of 2 or 1 groups does not contribute to the budget the transport tax on one car that he owns. As the owner of several vehicles, the exemption is issued only for one vehicle.

In some federal subjects, the tax, called the transport tax, is charged in full for the disabled of group 3, while in others there are some discounts. Therefore, it will not be possible to unequivocally answer the question: do disabled persons of the 3rd group pay the transport tax. It is necessary to clarify which region we are talking about.

The benefit for veterans of labor in terms of TN is fixed in the FNC. They, like veterans of military operations, in accordance with the norm laid down in the tax code, are not charged a tax, which is called transport.

Regional laws are adopted on the basis of federal laws and cannot override their norms. Thus, in all regions, the considered categories of the population will not be able to pay TN for one transport owned by them.

Car owners do not need to study regional TN legislation. They will be able to obtain information about the existing benefits, as well as the timing of making payments in the division of the Federal Tax Service or, in short, the FTS at the place of their registration.

Tax authorities are required to explain in detail what benefits a person can apply for and how to get them.

What kind of transport TN do not pay

The payers of TN are the owners of the transport - the persons on whom it is registered, and not those who manage it by proxy.

Since TN rates are accepted in the regions, it is the car owner, not the car. It happens that a car is registered in one region, and its owner has a registration in another region. Then the benefits are applied to the region in which the car owner is registered.

ТН is charged regardless of whether the transport was used in the calendar year. It could stand idle all year or be repaired, and the tax must be paid into the treasury. But the FNK contains a list of vehicles that are exempt from taxation.

We have indicated only points concerning individuals:

• cars purchased by law through the social security services, with a capacity not exceeding 100 hp. or 73.55 kW;
• cars equipped for the management of disabled people;
• agricultural machinery;
• stolen cars.

In all the options described, the FTS must submit documents confirming that the pensioner's transport belongs to the indicated categories. Confirmation of the latter option is a certificate from the police that the vehicle was indeed hijacked.

What benefits for pensioners are accepted in the regions?

An analysis of the laws on consumer goods has shown that the following options for preferential preferences for people who have retired by age have been adopted:

1. Pensioners are exempted from paying TN for one car, but a restriction is introduced that allows them to take advantage of the provided benefit.
   Owning two or more units of vehicles, preferential taxation is provided for one car, and for the rest, the entire amount of the accrued TN is paid.
2. Pensioners are provided with a specified percentage of the discount on the accrued TN amount.
   Pensioners of the Nizhny Novgorod and Samara regions are allowed to pay 50%. V Chelyabinsk region retirees are given a discount in the form of a reduced tax rate - only 1 ruble for each horsepower.
3. A limitation is introduced that allows you to take advantage of the discount.
   Residents of the Vladimir region can take advantage of a 75% discount by paying for TN for cars with an engine up to 150 hp. A similar discount applies to motorcycles equipped with engines not exceeding 50 hp. For trucks with a capacity not exceeding 75 hp. get a 50% discount. In the Kirov region, with the same limitation of car power, a 50% discount is issued.

Views tax incentives.

Pensioners of St. Petersburg will be able not to pay TN for a domestic car or motorcycle, if they have no more than 150 hp, being the owner of a boat with an engine not exceeding 30 hp. Owners of two vehicles only pay tax for one vehicle.

Pensioners of the Krasnoyarsk Territory may not contribute TN to the budget when their car has a capacity of up to 100 hp. For a more powerful car, as well as a second car, you will have to pay the entire amount of the accrued tax.

As you can see, in many regions, pensioners are completely exempted from TN or they can get a 50-75% discount if they fulfill the restrictions established by local legislation.

In almost all regions, discounts can be issued for one vehicle. Owning a car and motorcycle, you need to decide what will be taxed in full and what will be discounted.

Only surrounded water resources Petersburg, the deputies were allowed not to rally TN pensioners who own both a car and a boat, but with the restrictions provided for by law.

Benefit procedure

You can take advantage of the TN benefit only after its initiation. This means that you can get exemption from paying transport tax only on the basis of the submitted application.

A pensioner needs to collect the package of documents stipulated by the current legislation and come to the Federal Tax Service in order to fill out a specially developed form for such an application. Previously, it was allowed to submit a free-form appeal.

When a pensioner owns several units of transport, then the benefit can be issued for one vehicle. The right to choose belongs to the owner. For example, owning a car and a boat, it is more profitable to have preferential taxation on the car.

A citizen who falls into several privileged categories must choose one privilege and issue it for a specific transport.

Application for a transport tax relief.

An application for transport tax benefits is submitted with copies of the following documents:

• vehicle registration certificate;
• transport registration certificates;
• passports of the Russian Federation and TIN of the car owner.

You need to have the originals of all documents with you in order to verify them with copies. If it is difficult for a pensioner to visit the Federal Tax Service on his own for health reasons, then he can issue a power of attorney for someone.

In some regions, transport tax is not charged for military pensioners when they own a car for more than 15 years. To apply for the described benefit, you need to submit documents confirming the status of a military pensioner.

An important point in the registration of benefits

It is advisable to fill out 2 application forms at once, in order not only to hand over to the tax authorities, but also to keep it for yourself, but with the number of incoming documents, date and full name of the employee who accepted the application. This is done to play it safe in case of loss of documents or any misunderstandings.

The application contains information about the car owner, the transport available to him and the reason for obtaining the privilege. The tax authority has 10 days to consider the application and make a decision on it. After the specified time has elapsed, the applicant is informed about the decision.

Most often, the decision is sent to the pensioner-applicant by registered mail, but other options are possible. A car owner who has not received a response after 14-21 days from the date of submission of the application must re-apply to the same branch of the Federal Tax Service and provide his copy of the submitted application.

How often do you need to reissue the benefit?

According to the current tax legislation, a discount for pensioners on the transport tax, or full exemption from its payment, is issued only for 3 years. After the expiration of the indicated period, the benefit must be re-issued.

The number of applications with this issue to the FNC is not limited. The procedure described above is always followed.

When a pensioner sold or donated a car, he must independently report this fact to the local department of the Federal Tax Service. Otherwise, he will be accused of fraudulent actions against the state.

Also, the tax office should be notified of the theft of a car. After purchasing new car you need to apply for the TN benefit again using a similar procedure.

What do you need to know about paying tax?

TN is paid for a calendar year. Citizens as opposed to legal entities they do not calculate it on their own. Calculations are carried out by employees of the Federal Tax Service and sent by mail a completed receipt and a notification, which indicates the amount of TN and the deadline for making the payment.

Tax notice on payment of vehicle tax.

The notice must be sent to the taxpayer no later than November 1, following the tax period of the year, and payment must be made by December 1.

The legislator has provided for a monthly period for entry into the treasury of TN. For each day of delay in payment, a penalty is charged. If the tax debt is not liquidated within 3 months, then in addition to the penalty interest, a fine is charged.

Its size can be 20-40% of the amount of the resulting debt. A notification is sent to the car owner with the specified total amount of debt, including TN, penalties and a penalty for late payment.

Citizens who have not liquidated the debt within six months from the moment of its formation, the employees of the Federal Tax Service send a repeated notification, which indicates the amount of the debt and is given an 8-day period for its repayment.

For transport owners who have not liquidated the debt, the materials are transferred to the court in order to recover the resulting debt at the expense of their property.

Expert opinion

Natalia Alekseevna

Therefore, in the interests of car owners who did not receive a notification at the beginning of November, contact the tax office. When the car owner found out that he was entitled to a privilege not immediately, but after a couple of years, then it is necessary to collect the list of documents described by us and come to the branch of the Federal Tax Service nearest to the place of residence.

The pensioner submits 2 applications at the same time. In one appeal, he asks to issue him benefits, and in the second - to compensate for the overpaid amount of taxes. Only according to the law, it is possible to return funds overpaid to the budget only for the last 3 years.

Outcome

At the federal level, the TN legislative base has been adopted, which determines the methodology for calculating and making payments, as well as a list of privileged categories of citizens. At the regional level, a law on consumer goods is adopted, which fixes the rate of collection, the lines for depositing money into the budget, and who has tax benefits related to the type of transport.

The benefit must be issued. To do this, a corresponding application is submitted to the department of the Federal Tax Service, along with copies of documents specified by tax legislation. A person can use only one type of benefits, issued for a specific unit of transport.

When registering for a discount with a delay, you should apply for a refund of the overpaid funds. The money will be returned within the last 36 months. We wish you all the best!

Today, there is a vehicle tax on the territory of the Russian Federation, which is mandatory for payment.

In the event that any of the vehicle owners does not pay this type of contribution, he is threatened with administrative and criminal liability for evasion.

At the same time, today the Government of the Russian Federation has developed a number of bills that provide for the possibility of avoiding payment of the transport tax.

The main category for this benefit is pensioners. However, few pensioners know how to apply for this benefit, where to go and with what documents. That is why we will consider these issues in more detail.

What is transport tax. Legislative basis of the issue

The definition of "transport tax" means the payment for the use of a vehicle from its direct owner.

Today, benefits, as well as the procedure for paying such fees, are clearly regulated not only at the federal, but also at the regional level.

The tax levy itself is clearly regulated The Tax Code of the Russian Federation... Chapter 28 describes in detail the entire procedure for paying fees and benefits for pensioners.

In addition, Article 357 Tax Code The RF clearly defines the type of vehicles that are subject to taxation.

Which vehicles are not taxed

Local governments in each region independently resolve the issue about which categories of retirees can only get a discount on the transport tax, and which ones can avoid paying it altogether.

If we talk about the Federal level, then avoid payment transport tax can those retirees who own cars with engine power less than 100 Horse power that were obtained with the help of social protection authorities.

In addition, pensioners who own cars equipped with additional equipment that allow disabled people to drive them are exempted from paying the tax.

An important point is the fact that the funds that are obtained as a result tax levies go to local budgets. It is for this reason that local government has the right to decide who is released and who is not.

Registration procedure

In order to apply for transport tax benefits, write an application and collect required list documents.

It should be noted that show documents, in several ways:

• independently take the application and documents to the tax office at your place of residence;
• using the website of the tax service (for this you need to register);
• send documents and application by registered mail through the mail of Russia.

Consideration of the application, as a rule, it is carried out no more than 10 days. On average, the tax office needs no more than 1 week.

Where to contact

Transport tax, including benefits for them, is engaged tax office at the place of residence. In this case, it does not matter in which of the regions the car itself is registered.

For example, if a pensioner who has the right to count on benefits is registered in Moscow, and the car itself is registered in Makhachkala, then the payment of the transport tax, as well as the registration of benefits, should be dealt with in the capital. At the same time, an important nuance is the fact that it is not the registration itself that is important, but the registration, which indicates in which city the given citizen lives.

How is the application drawn up

The correctness of the application for obtaining benefits is the key to success, therefore it is necessary to clearly understand what it should contain.

When drawing up an application should be considered that it should indicate:

At the end of the application, a signature is put, and the date of its preparation is indicated.

The application itself can be submitted personally by a pensioner or by his authorized representative (but at the same time there must be a power of attorney, which in mandatory notarized).

In the event that the application is submitted by a third party by power of attorney, then this nuance must be indicated on the application itself.

The sample of filling out the application itself can be obtained directly from the tax office... If you wish, you can ask one of their employees to help with the drafting.

The application is created in 2 copies. In this case, one copy is provided to the tax office together with the documents, and on the second a mark is put on the receipt of documents by the tax authorities and is handed over to the pensioner for safekeeping.

To send documents by mail to Russia, you should do this with the inventory, and issue the "Notifications" service to be sure that the letter has been received by the addressee.

If sent by mail, you must pay for the postage. This receipt should be kept pending a verdict on the grant of the Toll Benefit.

List of required documents

When submitting an application, as you know, it is necessary to attach to it list of documents, which must necessarily contain:

Features of obtaining tax incentives in different regions of the country

In each region of the Russian Federation, the procedure for registering benefits for pensioners for transport fees is no different, but the benefits themselves have some differences.

Let's consider this in more detail.

Moscow and Moscow region

Today, pensioners do not belong to the category that are entitled to transport tax benefits.

But at the same time there is list of categories who are entitled to receive such an exemption, namely:

• citizens who have a 1st or 2nd group of disability;
• a family that has a status;
• owners of a vehicle with a capacity not exceeding 70 horsepower;
• who provide care for disabled children with disabilities.

In this region, local governments continue to raise the issue of introducing additional categories of citizens who should be provided with benefits, so it is possible that the list will be replenished in the near future.

St. Petersburg

In this region, retirees can avoid paying the transport tax for only one of their cars, and then if:

• the vehicle is registered with a pensioner;
• the vehicle was manufactured on the territory of the Russian Federation or the Soviet Union;
• car power less than 150 horsepower.

In addition, a motorboat with a capacity of no more than 30 horsepower also falls under the vehicle that is subject to the exemption. It is worth noting that according to statements local authorities it is possible that the privileges for water transport will be slightly expanded.

Murmansk

If we talk about the Murmansk region, then in this region, preferential rates according to the current Federal law.

The amount of payment for benefits for each engine power separately:

Other regions

If we talk about other regions, then we will touch on some of them, since it is very difficult to pay attention to everyone:

1. Novosibirsk and the region. In this region, retirees are exempted from transport tax on motor scooters and scooters with a capacity of up to 40 horsepower. All other vehicles have a 20% discount. In this case, the engine power should be no more than 150 hp;
2. Samara Region. There is a 50% discount on transport tax in the region, which applies to any vehicle of a pensioner;
3. Leningrad region. Pensioners from this region pay 80% of the vehicle tax if their vehicle is no more than 100 horsepower (for motorcycles up to 40 hp);
4. Voronezh region. Any veteran vehicle with up to 120 horsepower is tax deductible.

As you can see, each region has its own benefits, so it is recommended to find out all the details for each region in the local tax office in order to avoid any misunderstandings.

Transport tax is one of the types regional tax , which is established by the laws of the constituent entities of the Russian Federation and is paid on the territory of this region. Taxpayers for this type of taxation, according to Art. 357 of the Tax Code of the Russian Federation, are citizens who, by right of ownership or on the basis of a power of attorney own a vehicle (TC)... Such a duty that owns different kinds transport.

In the same time tax law provides for a number of federal and regional, many of which are applied and for retirees... This could be:

• discount on transport tax (for example, 50%);
• complete exemption from this type of taxation.

Categories of citizens in respect of whom the transport tax privileges apply, as well as the amount of these privileges depends on the region in which the vehicle is registered, since these parameters are established by the laws of the constituent entities of the Russian Federation.

If a citizen belongs to the established category, which in the region is provided with privileges for taxation of vehicles, then he must, in accordance with the established procedure, apply to the tax authority for.

Is a pensioner exempted from paying transport tax?

As mentioned above, retirees, like other vehicle owners, are required to pay transport taxes in relation to objects of taxation, approved by paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, namely:

• cars, motorcycles, scooters, buses;
• aircraft, helicopters;
• motor ships, yachts, sailing ships, boats;
• snowmobiles, snowmobiles;
• motor boats, jet skis, non-self-propelled (towed) vessels;
• other water and air vehicles, self-propelled machines and mechanisms on tracked and pneumatic running.

For each of the above types of transport, the amount of tax charged is determined depending on engine power, traction, gross tonnage, etc. Tax rates at the same time determined by the laws of the constituent entities of the Russian Federation in which the vehicles are registered. Moreover, for pensioners in a number of regions, tax incentives for vehicles, up to complete exemption from the need to pay it.

It means that are not obliged to pay transport tax only those pensioners for whom the appropriate ones are provided - i.e. depending on the entity in which the transport is registered. In the absence of such benefits or with partial tax exemption (for example, if a 50% discount is provided), a citizen is obliged to pay accrued payments in the standard manner.

Does a pensioner have to pay transport tax on a car?

Cars belong to those types of transport in respect of which the Federal Tax Service charges the transport tax. Therefore, it must be paid all citizens who, by ownership or by proxy, own a car (including retirees).

It should be noted that the law provides for such types of transport in relation to which there is no taxation at all... A complete list of them is given in clause 2 of Art. 358 of the Tax Code of the Russian Federation. These are, in particular:

• rowboats, motor boats with power no more than 5 hp;
• passenger cars specially equipped for disabled people, or ordinary cars with a capacity of up to 100 hp, which were purchased (received) through the social security authorities;
• tractors, special vehicles (for the transportation of fertilizers, milk, livestock, poultry, etc.), which are registered for agricultural. producers and are used for the production of agricultural products.

Thus, from paying car tax(in whole or in part), pensioners can only be exempted if the car is registered in a region that provides this type of benefit. Clarify information about provided benefits can be in tax authority at the place of registration of the vehicle or on the official website of the Federal Tax Service.

Transport tax incentives for pensioners

The Tax Code of Russia does not distinguish pensioners as a separate preferential category of citizens with respect to transport tax - by determining the amount tax rates, the privileged categories of citizens and the amount of discounts provided are dealt with by the authorities of the constituent entities of the federation. Therefore, the Tax Code of the Russian Federation contains provisions only on the federal benefits provided, which relate to not specifically pensioners, but all citizens of the Russian Federation.

Federal benefits provide for exemption from payment of tax payments for transport in the following cases:

• if the vehicle does not belong to taxable types of vehicles (for example, agricultural machinery) in accordance with paragraph 2 of Art. 358 of the Tax Code of the Russian Federation
• if the vehicle has a permissible maximum weight of more than 12 tons and is registered in the vehicle register of the toll collection system (Platon) in accordance with clause 1 of Art. 361.1 of the Tax Code of the Russian Federation (from January 1, 2019, this clause becomes invalid).

Regional benefits regulated by the laws of the constituent entities of the Russian Federation. Their provision for certain categories of citizens can be carried out in the form of full or partial exemption from taxation.

To clarify whether a pensioner belongs to the preferential category of citizens for tax payments for vehicles in a particular region, please contact the FTS department or use the electronic service "Reference information on rates and benefits for property taxes»On the official website of the Federal Tax Service. To do this, you must specify the type of tax "transport", the tax period and select the subject of the Russian Federation.

It should be noted that in different tax periods the list of preferential categories, as well as the amount of the benefits provided, may differ. Therefore, the benefits provided in 2019 may differ from those previously provided - this information is also you need to check with the Federal Tax Service.

Transport tax incentives for pensioners in 2019

In different constituent entities of the Russian Federation, transport tax benefits for pensioners differ. In some regions, if you have a pensioner status, they are not provided, but other grounds for obtaining them are provided, which can be used by all citizens, including pensioners.

For comparison, here are several regions that provide transport tax incentives in 2019:

1. In Moscow, pensioners are not singled out as a privileged category of citizens, but you can not pay tax on one vehicle with a capacity of up to 200 hp. if a citizen belongs to the following categories:
   • WWII veterans and invalids;
   • Heroes of the Soviet Union, RF, persons awarded the Order of Glory of three degrees;
   • war veterans and invalids;
   • disabled people of I and II groups;
   • citizens who own cars with a capacity of up to 70 hp
2. In St. Petersburg, there is a benefit in the form of cancellation of payments to pensioners for one car made in the USSR or the Russian Federation with engine power up to 150 HP
3. In the Krasnodar Territory, pensioners have the right to 50% discount for one vehicle:
   • for passenger cars up to 150 hp;
   • motor boats up to 20 hp;
   • motorcycles and scooters up to 35 hp
4. In the Tula region, pensioners are provided with a benefit in the form 50% discount for one a car up to 150 hp and one motorcycle or scooter up to 20 hp.

How to apply for a benefit?

• by post;
• as a result of a personal appeal to the department of the Federal Tax Service;
• through the MFC, which denies the relevant services;
• through your personal account on the official website of the Federal Tax Service.

It will be necessary to attach documents to the application, confirming the pensioner's right to receive benefits(for example, a certificate of the Hero of the Russian Federation or the Soviet Union, a certificate of disability, etc.).

If the application states that the benefit will be used in a limited period of time, then to reappoint it after the end of this period, it will be necessary re-apply to the Federal Tax Service... If the grounds for obtaining benefits remain the same, then re-submission of supporting documents will not be required.