Benefits for property tax for individuals in 2021: who is entitled to them and the procedure for obtaining them

What are tax benefits for individuals

According to the legislation, tax preferences can be divided into several groups:

for individuals;
for organizations and enterprises;
social nature;
economic significance;
aimed at stimulating exports.

The object of taxation of individuals is considered to be income, which includes wages, dividends, gifts, etc., and property, both movable and immovable. Taxpayers entitled to receive tax benefits for individuals in 2018 are:

Citizens of the Russian Federation, regardless of age, who stay in the country for at least 183 days over 12 months.
Non-residents are foreigners who conduct their activities in Russia.

Taxpayers may be exempt from paying certain taxes in full or may not pay them in full. To receive tax benefits stipulated by law for individuals in 2021, documentary evidence is required that the person actually belongs to the category that has certain preferences.

What is subject to taxation in 2021?

Article No. 401 states that the following property located within a municipality is considered an object of taxation:

– parking space or garage; – living quarters; – a single real estate complex; - House; – a construction project whose construction has not been completed; – other structures, buildings and structures.

If residential buildings are located on land plots that were issued in order to conduct a summer cottage or personal subsidiary plot, as well as vegetable gardening, horticulture or individual housing construction, then they are classified as residential buildings. Property is not recognized as an object of taxation if it is part of the common property of an apartment building.

Types of benefits

In Russia, all benefits related to the issue of taxation of individuals can be divided into three main levels in order of priority:

Federal. They are recorded in the Tax Code and have legal force throughout the entire state and cannot be canceled at the regional or local levels.
Regional. They have their effect on the territory of a certain region and can be established at the federal level and by regional authorities.
Local. They are established by the leadership of municipalities and are valid only on the territory of the municipality where the taxpayer’s property is located.

All citizens of the country pay personal income tax to the state in the amount of 13%. According to the law, certain people, due to their social or professional status, have the opportunity to receive a tax deduction. This is the amount of money on which personal income tax is not taken. There are four main deductions, each of which is regulated by a separate article of the Tax Code.

The right to a standard deduction is available to certain categories of citizens, regardless of the amount of income they receive:

Parents (guardians) raising natural or adopted children. For the first and second child, the tax-free amount is RUB 1,400. For the third and subsequent ones it increases to 3000 rubles. If the child is disabled, then the natural parents have the right to receive a deduction in the amount of 12,000 rubles, and adoptive parents and guardians - 6,000 rubles.
Participants and liquidators of man-made accidents, disabled people and participants of the Great Patriotic War, disabled military personnel receive a tax deduction in the amount of 3,000 rubles.
Persons with the title of Hero, a disabled child and people with disabilities of groups 1 and 2 have the right to claim a tax deduction in the amount of 500 rubles.

The social tax benefit for individuals in 2021 is valid for a certain amount that was spent by a person under certain life circumstances. This should not be related to professional activities, so this includes costs for:

education;
treatment;
charity;
pension savings.

In 2021, the property deduction applies to all individuals who:

received profit from the sale of real estate;
spent their own money or money raised in the form of a bank loan to improve their living conditions.

Professional deductions have a fixed amount or depend on the profit received. The following are eligible to receive the benefit:

entrepreneurs working under civil contracts;
lawyers in private practice;
creative professionals who receive royalties from copyright.

Regulatory framework

Tax benefits for individuals in 2021 are regulated by a whole list of regulations and legal acts. They are published at different levels - from federal to local and can cover both entire population groups and people of chosen professions or social status. The main document that everyone, without exception, turns to is the Tax Code of the Russian Federation. Additionally, other laws should be mentioned:

Law No. 436-FZ of December 28, 2017 (regulates the amnesty for individuals for debts to tax authorities).
Law No. 3061-1 of June 18, 1992 (preferences for liquidators of the consequences of the explosion at the Chernobyl nuclear power plant).
Law No. 175-FZ of November 26, 1998 (issues related to the liquidation of the accident at the Mayak production association).
Law No. 2-FZ of January 10, 2002 (social guarantees for victims of nuclear tests in Semipalatinsk).

Who is eligible for tax breaks in 2021

Preferences in the form of cancellation of the tax fee or payment of part of it depend on the social status or profession of the citizen:

Persons who have been awarded the title of Hero of the Soviet Union and/or Russia.
Disabled since childhood.
Disabled people of groups 1 and 2.
Large families with three or more children.
Citizens injured during nuclear and other man-made disasters.
Participants in wars and hostilities that took place on the territory of the USSR and the Russian Federation.
Knights of the Order of Glory.
Military personnel with more than 20 years of service and transferred to the reserve due to reaching the age limit, due to illness or due to organizational and staff events.
Persons who took part in nuclear weapons testing.
Pensioners.
Family members of military personnel (parents, children, spouses) due to the loss of a breadwinner.
Participants in combat operations on the territory of foreign states, when sent to these zones for service.
Creative workers regarding studios, workshops and other premises intended for work.
Individuals in relation to their existing buildings with an area of up to 50 square meters. m, intended for farming, gardening, etc.

Veterans of military operations and the Great Patriotic War, heroes of Russia and the Soviet Union

For combat veterans (Chechnya, Afghanistan, etc.), citizens who have been awarded the title of Hero, a number of preferences in the field of taxation are provided. The main ones include:

A person who owns one type of property (one apartment, house, garage, country house) does not pay property tax.
Providing a deduction if the person continues to work. For military personnel and combat veterans it is 3,000 rubles, and for Heroes of the USSR and the Russian Federation – 500 rubles.
Relief on land tax. Citizens are provided with a benefit in the amount of 10,000 rubles. – an amount on which tax is not levied. If, according to the cadastral assessment, the value of the plot is higher, a monetary fee is charged only for the amount exceeding this value.
Duty on vehicles. At the federal level, there are no legal acts that would exempt people from paying duties. In some subjects of the Federation, local authorities have adopted resolutions that make it possible not to pay transport tax, but each region has its own restrictions regarding the technical characteristics of the car.

Disabled people

People who have become disabled as a result of work, for health reasons and other reasons, and people who have been disabled since childhood also have a number of tax benefits:

Property. Citizens with disabilities are exempt from paying property taxes, but only if it is registered in their name. This applies to an apartment, house, garage, room, cottage.
Land. They apply only to disabled people with a disability assigned to group 1 or 2, and for the last category, disability must be established before 2003. The essence of the land tax benefit for individuals who are disabled is that they are exempt from the contribution if the cadastral value of the plot does not exceed 10 thousand rubles. Otherwise, the duty is charged only on the excess.
Transport. Disabled citizens of groups 1 and 2 may be exempt from transport tax in whole or in part, but they receive such preferences only at the regional level, so this issue falls on the shoulders of local authorities.
Income. In 2021, individuals who become disabled and continue to work have the right to receive a deduction in the amount of 500 rubles. If the disability was caused by war, man-made disasters, or the person has been disabled since childhood, the amount increases to 3,000.

Pensioners

People who have retired are especially unprotected, since pension payments are small with rare exceptions. The Tax Code specifies exactly which taxes pensioners are exempt from in 2021. At the federal level, only a few areas are outlined according to which elderly citizens can count on benefits:

Complete exemption from paying the tax to the Federal Tax Service if the cadastral value of the plot does not exceed 10 thousand rubles.
Deduction in the amount of 500 rubles. for all income on which personal income tax must be paid. If the pensioner is disabled or a military veteran, a liquidator of man-made disasters, the amount is 3,000 rubles.
Exemption from payment of real estate tax if the pensioner owns only one equivalent object.

At the regional level, there may be additional tax breaks for people who have reached retirement age. One striking example is the duty on vehicles, the amount of which depends not only on the entity in which the citizen is registered, but also on the type of vehicle, its power and other characteristics.

Parents, guardians and adoptive parents of children

Citizens who raise children and are their parents, guardians or adoptive parents have some concessions. They relate to tax deductions:

For the first and second child, the amount of NV is 1,400 rubles, for 3 and subsequent children – 3,000 rubles.
For a disabled child – 12,000 rubles.
If one or more disabled children have been adopted or are under guardianship, the amount is reduced to 6,000 for each child.
When paying for treatment of a minor, guardians, parents or adoptive parents have the right to return 13% of the amount paid.
It is possible to return 13% of the amount spent on a child’s full-time education, provided that these funds were not used from maternity capital.
A double personal income tax deduction is provided to the only parent if the second parent is not indicated on the child’s birth certificate or if he has died or gone missing.

Large families

Also, tax benefits for individuals in 2021 also apply to families raising three or more minors. The most common option, which applies to everyone without exception, is a tax deduction. It depends on the number of children and amounts to:

first child – 1,400 rubles;
second – 1,400 rubles;
third - 3,000 rubles;
subsequent ones - 3,000 rubles;
adopted or native disabled child - 12,000 rubles;
for a warded or adopted child of a disabled person – 6,000 rubles.

At the regional level, benefits (the size of preferences is individual for each subject) may apply to taxes such as:

land;
property;
transport, etc.

Tax on a house in a village for pensioners

Clause 10 of Article 407 of the Tax Code of the Russian Federation determines the list of real estate objects for which a pensioner does not need to pay tax. These include:

residential building or part thereof;

apartment (or part thereof), room;

garage or parking place;

premises for utility purposes (outbuildings), the area of which does not exceed 50 square meters. m, located on a site intended for individual housing construction, subsidiary farming or gardening activities.

The following categories of citizens are entitled to this benefit:

citizens entitled to pension provision in accordance with the legislation of the Russian Federation. That is, all pensioners receive the benefit, and not just those who retired upon reaching age;

citizens receiving lifelong maintenance provided they reach the age threshold of 55 and 60 years, for women and men, respectively;

pensioners are citizens of other states who own real estate on the territory of the Russian Federation that are included in the list for receiving benefits (this clarification is given by the letter of the Federal Tax Service of Russia No. BS-4-21 / [email protected] dated 01/09/2017).

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The right not to pay house tax for pensioners arises if the following conditions are met:

the object exempt from taxation must be owned by the pensioner;

the property for which the benefit is granted must not be used for commercial purposes.

For each type of real estate, only one object can receive the benefit.

Thus, the answer to the question whether a pensioner pays tax on a garage, house and other real estate will be as follows: he does not pay, but only one object of each type listed in Art. 407 of the Tax Code of the Russian Federation. For example, if he owns several residential buildings, then the benefit is provided for only one of them, and the rest will be taxed in the general manner.

The presence of a job for a pensioner, as well as the lack of employment, does not affect the right to exemption from tax.

Benefits for property tax for individuals

The decision on granting privileges to certain categories of citizens relates exclusively to local authorities. Since 2015, the calculation of the amount of the contribution in some constituent entities of the Russian Federation has been based on the cadastral value of the object, and by 2018 it is planned to switch to this methodology everywhere. According to this system, a certain tax deduction is provided depending on the area of the premises. The exceptions are Moscow, St. Petersburg and Sevastopol, where local authorities have the right to increase the size of the NV. For all other regions, the calculation is made as follows:

rooms - based on the cost of 10 sq. m;
apartments – 20 sq. m.;
houses - 50 sq. m.

Who is exempt from paying

According to the Tax Code of the Russian Federation, certain categories of citizens have the right not to pay property tax. These include:

pensioners;
disabled people since childhood and disabled citizens with 1 or 2 degrees of disability;
Heroes of the USSR and Russia;
combat participants and veterans;
persons affected by radioactive radiation;
military personnel who have served in the Ministry of Defense for more than 20 years;
employees of the penal system;
parents, widows and widowers of military personnel who died while on duty;
people who have buildings used for farming (dachas), if their area does not exceed 50 square meters. m.;
citizens engaged in creative work, if the premises are necessary for work.

Objects of preferential taxation

Property tax benefits apply to individuals in 2021, provided that only one property of the same type is owned. Another important condition is that it must be owned by a person entitled to grant a preference. The property itself is not used for business activities. Objects of preferential taxation include:

room in a residential area;
apartment;
detached house;
structures/premises the use of which is intended for creative activities;
outbuildings, country houses and similar types of buildings, if their area does not exceed 50 square meters. m.

Who is a property tax exemption?

Property tax benefits for individuals are generally established by the Tax Code of the Russian Federation at the federal level. But for some types of taxes, issues related to benefits can be decided by the authorities of the constituent entities of the Russian Federation and the authorities of municipalities.

Let's look at all this in more detail. Let's start with beneficiaries and try to figure out which categories of individuals have benefits for each type of property tax.

1) Property tax

The following categories of citizens have the right to tax benefits:

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
disabled people of I and II disability groups, disabled since childhood;
WWII participants;
Chernobyl victims and other persons exposed to radiation at other sites;
military personnel;
participants in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
family members of military personnel who have lost their breadwinner;
pensioners;
citizens who fought in Afghanistan and other countries;
parents and spouses of military personnel and government employees who died in the line of duty;
individuals - in relation to outbuildings, the area of each of which does not exceed 50 square meters, located on garden plots.

The listed categories of citizens do not pay property tax.

2) Land tax

The Tax Code of the Russian Federation establishes a list of individuals entitled to benefits for this type of property tax. We are talking about the so-called tax deduction, when the tax base is reduced by the cadastral value of 600 square meters of land owned by a citizen.

This benefit applies to:

Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
disabled people of I and II disability groups, disabled since childhood;
veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of military operations;
pensioners;
Chernobyl victims and other victims of radiation;
persons who took part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;
individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations.

To apply the benefit, these persons must submit supporting documents to the tax authority.

If the size of a citizen’s land plot belonging to the category of beneficiaries is less than 600 square meters, then the tax base is assumed to be zero. That is, in this case the citizen does not pay tax.

Let us recall that constituent entities of the Russian Federation and municipal authorities may establish benefits for other categories of individuals for this type of property tax.

You can find out what benefits and for what categories of persons exist in each region on the official portal of the Federal Tax Service nalog.ru (link to website) in the section “Electronic services” - “Reference information on rates and benefits for property taxes.”

3) Transport tax

There are no transport tax benefits provided at the federal level. However, the benefits and categories of persons classified as beneficiaries (individuals) for this type of property tax are provided for by the laws of the constituent entities of the Russian Federation, as well as the laws of the cities of Moscow, St. Petersburg and Sevastopol.

You can find out what benefits and for what categories of citizens are established in a particular region on the website of the Federal Tax Service of Russia www.nalog.ru

. In the “Electronic Services” section on the website, you need to click on the active link “Reference information on rates and benefits for property taxes.” Then you need to select “Transport tax” and select the region in the line “Subject of the Russian Federation”. After this, you need to click the “Find” button. In the table that appears, in the right column, click the “More details” link. In the section “Regional benefits” you can find information about benefits.

Land tax

Issues related to the taxation of land plots are the responsibility of federal and local authorities. Residents of small nations who lead a traditional way of life on their lands are completely exempt from paying contributions to the treasury. Farm managers are exempt from paying contributions for the first 5 years from the date of registration of agricultural production.

For other citizens, a tax-free amount is established equal to 10 thousand rubles. This means that if the cadastral value of the plot is less than this amount, there is no need to make a payment to the Federal Tax Service. Preferential categories of the population include:

pensioners;
combat veterans;
liquidators and persons affected by man-made disasters;
disabled people of groups 1 and 2, if the disability was diagnosed before 2004;
disabled since childhood;
Heroes of Russia and the USSR.

Land tax for pensioners

Tax benefits on land for pensioners are prescribed in paragraph 5 of Art. 391 Tax Code of the Russian Federation. According to its provisions, a pensioner is not exempt from paying land tax, but receives a deduction in the amount of the cadastral value of 600 square meters. m. (six acres) of plot area. Citizens whose plot does not exceed six acres do not pay land tax.

The deduction is provided only for one plot of land owned (at the choice of the pensioner); for the remaining plots of land, the tax base is not reduced.

This is established at the federal level, but regional authorities are given the right to increase this deduction, and they may also establish additional benefits.

Additional benefits may apply in regions and for real estate taxes. You can find out about all regional benefits for land and property taxes on the Federal Tax Service website.

Preferential taxation of vehicles

Some vehicle owners may not pay vehicle tax. This preference does not apply in all regions of Russia - local authorities themselves decide who pays contributions and who is exempt from them. This is due to a shortage of funds in local budgets and cases where expensive vehicles were increasingly registered in the name of pensioners in order to avoid taxation.

Which vehicles are not subject to tax?

The following types of vehicles are not subject to taxation, regardless of the place of registration:

Cars registered to a disabled person, provided that their power does not exceed 100 horsepower.
Special equipment.
Rowing boats.
Vehicles that are listed as stolen and have confirmation from authorized authorities.
Motor boats, if their power is less than 5 horsepower.
Sea and river vessels.

Regional and local preferences

The rules determining the amount of taxation are established at the federal and local levels. Federal preferences depend on the type of vehicle and its power. At the local level, the amount of the transport tax benefit for individuals in 2021 depends on the category to which the citizen belongs. The list depends directly on each specific region, but, as a rule, beneficiaries include:

pensioners;
large families;
low-income citizens;
participants in hostilities;
juvenile prisoners of concentration camps and other places of forced confinement;
disabled people, etc.

Transport tax

This tax is levied in connection with the ownership of a vehicle. Taxation rules are established at the federal level and are supplemented by rules developed by constituent entities.

So, based on the federal level, the amount of taxation depends on:

Type of vehicle;
Vehicle engine power (from horses).

The following types of vehicles are not subject to taxation:

Cars for disabled people whose power does not exceed one hundred horsepower;
Special equipment;
Boats;
Vehicles that received the status of stolen in accordance with the decision of the authorized bodies;
Sea, river vessels.

In different regions, these standards may be supplemented at the legislative level. For example, subjects have the opportunity to establish preferential categories of citizens who may be completely exempt from paying the fee or for whom the rate may be reduced.

If you are already a pensioner and want to get a discount on the payment of the transport tax or not pay, then you need to contact the fiscal service. Only upon your application and confirmation of your status as an age-beneficiary can you count on receiving a preferential discount. If you have reached retirement age and have not reported this to the Federal Tax Service, you will be sent a notification to pay the fee in full.

Preferential categories that may be established by the authorities of the relevant region may include:

Citizens recognized as low-income;
Families that have the status of large families;
Heroes of the USSR and the Russian Federation;
Veterans and disabled people of the Great Patriotic War, as well as participants in other military operations;
Owners of vehicles that do not have high engine power.

The list of benefits, as well as persons who have the right to claim them, can be found on the website of regional Governments and legislative bodies.

Personal income tax benefits

Citizens who are officially employed and whose personal income tax is deducted from their wages at a rate of 13% have the right to receive a deduction if a circumstance determined by law corresponds to their social status or position. There are 4 groups of deductions:

standard;
property;
professional;
social.

Individuals who work unofficially and do not pay personal income tax cannot claim such a privilege. Pensioners who, having retired and stopped working, have the right to receive only a property deduction with the possibility of transferring the balance for three years preceding the date of application. If they continue to work, they have the right to claim all types of deductions.

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Child tax credit

Tax benefits for individuals in 2021 are available to citizens raising children under 18 years of age. This applies to a tax deduction (NV is not provided for alimony). If the child receives full-time education, the age for granting relief increases to 24 years. Not only blood parents, but also adoptive parents and trustees can claim the privilege, provided that the child is fully supported by them. The non-taxable amount depends on several circumstances and is equal to

1,400 rub. – for the first and second child;
3,000 rub. – for the third and subsequent children;
12,000 rub. – for a native or adopted disabled child;
6,000 rub. – for a disabled child, if he is in care.

Training expenses

When studying for a fee, citizens are given a preference in the form of a refund of part of the money paid. Documents for return are submitted in the same year in which payment was made and training was completed at the educational institution. If the study is long-term in nature and payment is made annually, return documents are submitted after each payment. Only officially employed residents of the Russian Federation who pay personal income tax at a rate of 13% can apply for a refund. Additional requirement - payment for training must be made for:

myself;
spouse;
children;
brothers/sisters.

Refund for treatment

One type of social deduction is the return of money spent on treatment, surgery or the purchase of medicines. The maximum you can count on in 2021 is 15,600 rubles. To receive a portion of the funds spent, you must:

The medical services or medicines provided were included in the list approved in accordance with Resolution No. 201 of March 19, 2001.
The payment was made for oneself personally or for close relatives (children, parents, spouses).
Treatment took place in a licensed medical facility.

Property when buying an apartment

Benefits for purchasing housing (including shared housing) are provided if the citizen is officially employed and personal income tax deductions are made from his earnings. You have the right to submit income declarations to the State Tax Inspectorate only for the current year or for a maximum of three previous years. You can get a deduction for:

Building your own home.
Buying a house, apartment, room.
Repair work, provided that all receipts are kept.

To calculate the amount of money that must be returned, an important condition is the date of purchase of your own square meters. If housing was purchased or built before January 1, 2014, the deduction is provided once in the amount of 13% of the cost of housing. After this date, the deduction amount is set at 260,000 rubles. This means that every year a person can return the personal income tax he paid until he exhausts the required amount.

Tax on mortgage interest

Tax benefits for individuals in 2021 are provided if the housing issue was resolved with the use of borrowed funds. You can get a deduction for interest paid on a mortgage loan if the money was used to improve your living conditions. The maximum amount is calculated based on 3 million rubles. This means that the maximum you can count on is 390 thousand (3,000,000 x 13%). The amount is returned one-time or in fractions over several years, but no more than the money that was transferred to the Federal Tax Service.

Residents of the Russian Federation who:

Officially arranged.
They pay monthly personal income tax in the amount of 13%.

When selling an apartment

You are allowed to receive a deduction when selling an apartment for each property sold, but not more than once a year. Only those persons who work and pay personal income tax in the amount of 13% can take advantage of this prerogative. The amount of the refund depends on the amount of time during which the person owned the apartment. The countdown begins from the moment of registration of its ownership - receipt of a certificate of registration of the right to housing:

If the property was owned for less than 3 years, the maximum that its owner can claim upon sale is a deduction from 1 million rubles. You will have to pay personal income tax on the entire remaining amount.
If a person owned the property for more than 3 years and sold it, he will not have to pay contributions to the Federal Tax Service.

How to apply for tax benefits in 2021

Whether or not to take advantage of the right to benefits is up to each citizen to decide for himself. This means that the recalculation and return of paid funds is carried out on an application basis, and not on a mandatory basis. You can get money:

At the main place of work. The deduction will be applied monthly when calculating wages.
At the inspectorate when submitting an annual declaration (form 3-NDFL).

List of required documents

You can receive tax breaks for individuals in 2021 after submitting certain documents. A certificate in form 2-NDFL is submitted by the employer to the tax office independently before April 1. Since 2021, the legislation has been amended, according to which it is not necessary to provide a package of papers regarding property. The citizen must provide only:

A written statement with a personal signature, which will contain the grounds for exemption from payment or reduction of the contribution.
Passport or birth certificate (if the issue of reducing the tax burden concerns minors).
TIN.
A document indicating membership in a certain population group (identity card of a pensioner, veteran, disabled person, etc.).