Personal income tax benefits in 2021

How tax breaks work in Russia

Tax benefits are a “discount” on the payment of taxes, which is provided to certain categories of citizens on the basis of supporting documents. Some Russians are completely exempt from taxation, for example, pensioners do not pay property tax, and group I disabled people do not pay vehicle tax.

Tax benefits are provided at both the federal and regional levels

. Federal tax benefits are provided for in paragraph 1 of Article 56 of the Tax Code of Russia, and the categories of Russians are specified in Article 407 of the Tax Code of the Russian Federation.

It is worth noting that regions have the right to expand the categories of citizens who can apply for benefits, or to increase the amount of benefits, but not to reduce them.

In most cases, to apply for a benefit, you need to submit an application to the tax authority.

. If the application is not submitted, the tax benefit will not be provided.

Which Russians are entitled to benefits?

Each tax has its own categories of beneficiaries and benefit amounts. Therefore, it is worth considering each tax benefit separately.

Tax benefits for transport tax: to whom and how much

Since the transport tax is a regional type, the categories of citizens who are entitled to benefits are established by local authorities. In order to find out whether a person can receive a transport tax benefit in his region, he needs to contact the local Federal Tax Service.

For example, in Moscow, they can receive a tax break on transport tax

the following citizens:

veterans and disabled people of the Great Patriotic War;
Heroes of the Soviet Union and Heroes of the Russian Federation;
citizens who have been awarded the Order of Glory of three degrees;
veterans and disabled combat veterans;
former juvenile prisoners during World War II;
disabled people of groups I and II;
parent or other legal representative of a disabled child;
one of the parents of a large family;
"Chernobyl victims".

Such taxpayers are entitled to receive tax relief for one vehicle

. The benefit is 100% of the amount of transport tax for one car (that is, each benefit recipient may not pay tax on one car).

The engine power of a vehicle for which tax relief is not paid must be no more than 200 liters

.
With.
Moreover, the vehicle must be registered in the name of the beneficiary.

For the parent of a large family

Moscow authorities do not set restrictions on engine power. That is, a parent with many children has the right not to pay tax on one vehicle without taking into account engine power.

In addition, the transport tax on electric vehicles has been completely abolished

. That is, regardless of who owns the electric car, transport tax is not charged on it.

Benefits for property tax for individuals: to whom and how much

Categories of property tax beneficiaries are established by Article 407 of the Tax Code of the Russian Federation

. These include:

disabled people of categories I and II;
disabled since childhood;
disabled children;
Chernobyl victims;
pensioners;
participants of the Second World War and other military operations in the USSR;
family members of a serviceman who have lost their breadwinner;
Heroes of the Soviet Union and Heroes of the Russian Federation;
citizens awarded the Order of Glory of three degrees.

The above categories of citizens are completely exempt from paying property tax

People with more than 3 minor children are partially exempt from paying property tax. They are provided with a benefit in the form of exemption from property tax in the amount of 5 square meters. m.

of the total area of the apartment or
7 sq.
m. from the area of a private house for each minor child.
Moreover, the tax benefit is provided for each type of property separately
.

Example. If there are 5 children in a family, 4 of which are minors. The family owns an apartment and a house. The property tax benefit will be presented in the amount of the cadastral value of 20 square meters. m. in relation to the apartment and 28 sq. m. in relation to a residential building. From an apartment area of over 20 sq. m. and from a house area of over 28 sq. m. m. property tax will be calculated as usual.

In addition, property tax is not charged on specially equipped premises for creative activities:

studios;
studio;
galleries and other similar premises.

The main condition is that these premises are not used as housing

People who own utility buildings with an area of less than 50 square meters. m

., intended for farming, are completely exempt from paying property tax on such structures. Also, property tax is not calculated on greenhouses, temporary buildings and cabins.

In Moscow, St. Petersburg and Sevastopol

Additional preferential categories of local residents and an increased amount of benefits for personal property tax may be established. For example, in Moscow there is a special procedure for providing property tax benefits for apartments.

Tax benefits for land tax: to whom and how much

Categories of beneficiaries for land tax are provided for in Article 391 of the Tax Code of the Russian Federation

. These include:

disabled people of groups I and II;
disabled since childhood;
disabled children;
Chernobyl victims;
pensioners;
veterans and disabled people of the Great Patriotic War;
veterans and disabled combat veterans;
Heroes of the Soviet Union and Heroes of the Russian Federation;
full holders of the Order of Glory;
parents with many children, provided that there are 3 or more minor children in the family.

Tax relief is provided in the amount of 100% for a land plot with an area of no more than 600 square meters

.
m.
The plot must be owned by the beneficiary, on the basis of perpetual use or lifelong inheritable ownership.

In addition, the authorities of Moscow, St. Petersburg and Sevastopol

may introduce additional benefits for local residents. For example, residents of Moscow who are beneficiaries have the right to further reduce the tax base for land tax by 1 million rubles. And Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory, “For Service to the Motherland in the Armed Forces of the USSR”, Labor Glory and Heroes of Socialist Labor are completely exempt from paying tax on one plot of land, regardless of its area.

Personal income tax benefits: who and what amount

Benefits from paying personal income tax are provided for certain types of income received for specific categories of citizens. They are established by Chapter 23 of the Tax Code of the Russian Federation. Thus, the following are exempt from personal income tax:

donors in relation to the amount of remuneration for donated blood, breast milk or other assistance;
pensioners in relation to the amount of the accrued pension and additional payments to it;
individuals who received a lump sum payment in connection with the death of a pensioner, which is paid to former employers, in the amount of no more than 4 thousand rubles per year;
veterans, disabled people and home front workers of the Second World War, as well as their widows, in relation to material assistance from the budget of the Russian Federation in an amount of no more than 10 thousand rubles per year;
combat veterans and WWII participants in relation to state payments to veterans;
disabled persons in relation to amounts of financial assistance in the amount of no more than 4 thousand rubles, which are provided for rehabilitation;
citizens who participate in the detection and treatment of coronavirus (medical personnel and volunteers) in relation to incentive payments (compensation).

Tax deductions are also tax benefits. That is, a certain amount is deducted from the amount of income received. And then, from the resulting difference, personal income tax is calculated. Thus, standard tax deductions are presented:

disabled people since childhood (500 rubles);
disabled people of groups I and II (500 rubles);
disabled people of the Second World War (3,000 rubles);
Chernobyl victims and persons participating in the liquidation of the Chernobyl accident (3,000 rubles);
Heroes of the Soviet Union and Heroes of the Russian Federation (500 rubles);
parents and spouses of military personnel who died as a result of injury (500 rubles);
others specified in Article 218 of the Tax Code of the Russian Federation.

Also, each parent can apply for a tax deduction for a child in the amount of 1,400 rubles for 1 and 2 children, 3,000 rubles for the third and subsequent children

, 12,000 rubles – for a disabled child.

If a divorced father or mother pays child support

, then they are also entitled to receive a tax deduction.

Is it possible to pay less property tax?

Another type of regional taxes is property contribution. Owners of real estate: dachas, apartments, rooms or residential buildings are required to do it. Preferential categories of citizens who are completely exempt from paying this fee are determined by each region separately. Therefore, we recommend that property owners contact the MFC to find out the list of documents and the opportunity to claim a discount on this tax.

The following are most often exempt from this tax:

pensioners;
owners of dachas and private houses with an area of less than 50 square meters;
military personnel, including those transferred to the reserve;
parents, children or spouses of military personnel who have lost their breadwinner.

Belonging to a preferential category must be confirmed by documents and certificates. At the same time, if during the year you have the right to be exempt from paying the property ownership fee, you will still have to pay. The money is paid for the months while you owned the property without benefits.

If you have just purchased an apartment or other property, then you should submit documents confirming your benefits within a month after taking ownership. In this case, you will not receive an erroneous receipt, and you will be deprived of the need to assert your rights.

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Registration of tax benefits

Depending on the category of taxpayer and the type of tax benefit, they are provided:

without a declaration
;
according to application
.

In an undeclared

In accordance with the procedure, benefits are provided for property tax and land tax for pensioners and disabled people of groups I and II. Information about the benefits provided is sent directly from the Pension Fund branch.

All other categories of beneficiaries must write an application to receive a tax benefit

. But depending on the benefit, the application must be sent to the Federal Tax Service or the employer.

To receive a tax benefit or personal income tax deduction, a person writes an application addressed to the employer in any form. The statement states:

Full name of the applicant;
benefit category;
sum.

to the application :

child's birth certificate;
certificate of residence in the Chernobyl zone;
document confirming the disability group;
other.

When applying for benefits for other types of tax, the application is sent to the Federal Tax Service inspection by Russian Post or during a personal visit

. The application is accompanied by a completed 3-NDFL declaration and other supporting documents (document on ownership of real estate or vehicle in respect of which the benefit will be provided). An application for benefits can be submitted to the MCF branch, through the taxpayer’s personal account on the website of the Federal Tax Service of Russia or through a confirmed profile on the State Services website.

Due to the risk of spreading coronavirus infection, tax authorities are accepting citizens by appointment

. It is advisable to check the work schedule of the MFC in your region. Some MFCs also provide appointments only by appointment.

If the taxpayer applied for the benefit before December 31, 2017

, then you do not need to reapply.
At the beginning of 2021, the tax authorities recommended filing an application for a tax benefit by May 20, if applying for the first time. But due to the coronavirus pandemic, it was almost impossible to submit an application within the specified time frame. From June 15, the Federal Tax Service resumed personal reception of citizens. Therefore, it is advisable for those beneficiaries who have not sent an application by Post or through State Services to visit the MFC or the local Federal Tax Service inspectorate in the near future
.

It is worth noting that a notification about the selected object for which a tax benefit will be presented can be sent to the tax service before December 1, 2021

Obtaining tax benefits for past periods

If a person got a benefit a couple of years ago, but he has not used it before, then he can get a tax recalculation

. The tax authorities recalculate the previously paid term based on the application.

Tax recalculation and refund is possible within a period of no more than 3 years

(tax periods) that precede the year of filing the application and not earlier than the date the right to the benefit arises.

Example : A taxpayer could take advantage of property tax relief from 2015. However, he had not previously submitted an application for benefits. An application for recalculation of tax amounts was submitted on June 10, 2020.

Answer : The Federal Tax Service will recalculate the amounts of property tax paid for 2021, 2021 and 2021.

A response to an application for recalculation of previously paid tax is provided to the person within 10 working days. The period for tax refund is 1 month.

Main classifications of tax deductions

Some taxpayers may qualify for special tax benefits. What they will be depends on the classification of tax benefits:

Standard payments. Participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant and its victims are entitled to receive them.
Social. Those who pay for education, that is, students of the commercial department, can count on this type of payment.
Property deductions. This includes those who buy, build or sell housing as an owner.
Professional deductions. Tax benefits for personal income tax can be received by persons who have opened an individual entrepreneur without a legal entity.

Unfortunately, most citizens do not have sufficient legal knowledge and simply do not know about their right to a refund of part or all of the tax.