According to modern legislation of the Russian Federation, individuals, companies and organizations are required to pay special fees and taxes assessed for owning a personal car and for its maintenance.
All car owners, without exception, are required to pay a transport tax, the amount of which directly depends on the power level of the engine installed in the car.
It is worth noting that certain benefits are provided in the tax payment process.
In this article you can find out who is exempt from paying transport tax, which categories of citizens fit this category.
What is specified in the legislation?
The tax that is levied on vehicle owners is considered regional according to its category.
Its main aspects at the legislative level are regulated by the tax system code, as well as generally accepted laws in the region.
It is in this Code that it is explained in detail which categories of citizens are exempt from tax, in what amount of benefits are accrued, and also in what time frame the required transport tax must be paid.
Transport tax benefits and interest rates are also set at the regional level. From time to time, these legislative acts are amended and supplemented in special ways.
The latest changes to vehicle tax rates occurred not long ago and are considered generally accepted for 2021.
Types of transport subject and not subject to taxation
Transport tax
The law obliges each owner of a vehicle to pay a tax for the movable property he operates. There are categories of transport that are subject to taxation and are not subject to such encumbrance.
Table. Taxation procedure for different types of vehicles
| Taxable | Not subject to taxation |
| Cars | Special transport for citizens with disabilities, issued by social protection authorities. The power of such a car should not exceed 100 hp. |
| Water transport | Transport for commercial purposes |
| Snowmobiles, etc. | Agricultural transport |
| Buses | Boats with motors up to 5 hp |
| Helicopters | |
| Aircraft |
Categories of citizens to receive benefits
Are pensioners and various categories of disabled people exempt from tax, as well as who has the direct right and opportunity to receive benefits - these are the most common questions, answers to which can be obtained from tax organizations assigned to a particular region.
These amendments are adopted on the basis of relevant local laws.
If you are interested in the question of whether a group 2 disabled person is exempt from paying transport tax, it can be noted that despite some differences in the field of transport taxes, in the majority of regions of the Russian Federation the following categories of citizens are completely exempt from paying them:
- Disabled people and WWII veterans, prisoners of fascist ghettos and camps, as well as labor veterans.
- Heroes of the Russian Federation and the USSR and persons who were awarded Orders of Glory of any degree.
- Combat veterans and war invalids.
- Disabled people belonging to groups 1 and 2, regardless of the type and method of injury received.
- Pensioners aged 55-60 years who receive a pension from the state on the most legal basis. The exception here is pensioners who previously worked in the far north. For them, an age reduction of 5-10 years is provided.
- Persons who were exposed due to radiation at Chernobyl.
- Citizens who took part in testing thermonuclear and nuclear weapons, as well as those who eliminate the consequences of emergency situations.
- One of the parents of a disabled child, as well as a father or mother who has a large family.
- In some regions, a group 3 disabled person and a labor veteran are exempt from transport tax.
A transport tax benefit may consist of complete exemption from it..
Disabled people, large families and pensioners receive a full tax exemption if they own a car whose engine power does not exceed 100 hp. If this indicator is slightly higher, the transport tax will be calculated strictly for the power that exceeds this limiting indicator.
For example, if the tax rate is 5 rubles per hp, and you have a car with a power of 115 hp, you will have to pay a tax, the amount of which is calculated using the formula 15 * 5 = 75 rubles.
And to be exempt from another part of the basic tax, military pensioners must provide documents established by law.
Full tax exemption for preferential citizens is provided for only one car. If you have two or more vehicles at your disposal, and not necessarily a car, but a car and a boat, the tax will be charged on the second vehicle in the general manner.
Speaking about the category of citizens who are completely exempt from paying tax on vehicles, we can note those people who have at their disposal a car whose power is less than 70 hp.
Information regarding the vehicle's engine power can be found on the vehicle's registration certificate. Persons whose car has been stolen are also exempt from paying the tax.
Regardless of whether pensioners are exempt from paying transport tax or disabled people, in order to receive a full exemption from transport tax, a certain package of documents and special certificates will need to be provided to the tax authority.
A complete list of them will be presented below; as a rule, it is standard. If the car is stolen, the package of documents will need to be supplemented with a document about the ongoing criminal investigation.
Video: Who is exempt from paying transport tax
Exemption from transport tax regardless of place of registration
It is customary to consider transport tax as a mandatory payment on cars, but air and water vehicles are also subject to it. There are benefits for all types of transport. Objects that are not subject to taxation regardless of the place of residence of the owner (also the place of registration of the vehicle) are listed in Art. 358 Tax Code of the Russian Federation . This includes:
- Passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW) , received (purchased) through social welfare authorities in the manner prescribed by law.
- Fishing sea and river vessels.
- Passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation .
- Tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products .
- Vehicles owned by the right of operational management to federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military and (or) equivalent service.
- Vehicles on the wanted list , as well as vehicles the search for which has been stopped, from the month the search for the relevant vehicle began until the month it was returned to the person to whom it was registered.
- Air ambulance and medical service planes and helicopters.
- Vessels registered in the Russian International Register of Ships.
- Offshore fixed and floating platforms, offshore mobile drilling rigs and drilling vessels.
- Vessels registered in the Russian Open Register of Vessels by persons who have received the status of a participant in a special administrative region in accordance with Federal Law No. 291-FZ dated 03.08.2018 “On special administrative districts in the territories of the Kaliningrad Region and Primorsky Territory”.
- Aircraft registered in the State Register of Civil Aircraft by persons who have received the status of a participant in a special administrative region in accordance with 291-FZ.
Car owners can be companies or individuals. Transport included in the list is not subject to taxation provided that there is documentary evidence of a circumstance that excludes it from the list of taxable items. Owners of cars and other mechanized devices must bring supporting documents to the tax office at the place of registration. Legal entities should not include this vehicle on their tax returns.
Required documents
To receive cash tax benefits, you will need to provide the following documents and certificates to the tax office:
- passport and its copy of the pages containing information about the person, that is, photo and personal data, as well as social status and place of registration;
- TIN;
- PTS, as well as a certificate, confirms the registration of the vehicle;
- papers confirming the right to benefits - a veteran’s certificate, a pension certificate, as well as a certificate from the hospital about disability.
This is a common package of documents for all beneficiaries . It can be supplemented depending on the category of beneficiaries to which the citizen is classified.
For example, a parent of a large family needs to obtain a certificate from social security; for veterans, it is mandatory to obtain a certificate obtained from the military registration and enlistment office.
You can obtain an exact list of documents that may be required to receive benefits from your local tax organization or on the official website of the Federal Tax Service of the Russian Federation.
The collected documents for registration and receipt of tax benefits or its complete exemption will need to be submitted to the local regional organization where the person is registered. The addresses of all organizations can also be found on the website with official information from the Federal Tax Service .
Registration of benefits - procedure
The package of collected documents is accompanied by a statement, which is written on behalf of the beneficiary . Another person can carry out registration only with a notarized power of attorney.
In the application, the person indicates information about himself, about the vehicle he owns, and also indicates the grounds for receiving benefits.
This document is drawn up in an individual form or filled out on a special form, which can be obtained from a tax organization.
The application must be submitted strictly in two copies. One remains with the tax office for three years and a decision is made on its basis. The second will need to be endorsed by a representative of the inspection, and then given to the applicant for safe keeping.
This is required to avoid various misunderstandings and possible loss of documents. It may take tax officials approximately 10 days to review the application and make a decision.
The applicant is informed about the decision made, as a rule, by means of a registered letter sent to the address.
If after three weeks the applicant has not learned anything about the result of his application, he will need to contact the tax inspection organization again and provide the representative with an application and documents again.
Temporary terms of the grace period
You can receive benefits or complete tax exemption for a maximum period of three years. After this, you will need to carry out the procedure again. This extension can be carried out an unlimited number of times.
The benefit may terminate in the following cases:
- The vehicle has been sold.
- The car was donated to another owner.
- Loss or complete wear and tear of the machine.
The tax inspectorate must be notified immediately about this factor. If you do not do this, the act, on completely legal grounds, can be regarded as fraud aimed at the state.
In the process of purchasing a new car, a person who is entitled to benefits or a complete exemption from tax is also required to submit to the tax office a newly completed application and the entire package of documents important for registration.
Who is exempt from paying transport tax?
As we said above, differences in the categories of beneficiaries and the conditions provided to them will be observed in the regions of our country. However, there are some public groups that are subject to exemption from payment of transport tax under any conditions. Here they are:
- persons who took part in the war from 1941 to 1945, both those who remained healthy and those who became disabled;
- citizens who, during the war of 1941 to 1945, were prisoners of concentration camps and various ghettos;
- persons awarded the status of Heroes of the Soviet Union or modern Russia;
- citizens who have the Order of Glory as an award;
- persons with disabilities of one of the first two groups;
- citizens who have diseases resulting from radiation exposure as a consequence of the Chernobyl disaster;
- persons who also suffered from radiation after taking part in testing weapons of the nuclear category;
- parents of children with disabilities, as well as parents with many children.
In our special article we will look at what social support measures the state provides for military veterans.
In some regions, the following citizens may also be exempt from payment of funds for owning a vehicle:
- labor veterans;
- disabled people with the third group.
Disabled people are representatives of society entitled to benefits
Some persons are exempt from transport tax completely only if certain conditions are met. Thus, citizens with disabilities, as well as large families and some other persons, can receive it only if the car they own has an engine power less than or equal to 100 horsepower.
Provided that the specified indicator is much or even slightly higher than the required limit, the transport tax will be calculated based on the difference in the available capacity and the preferential number of “horses”.
For example, imagine that the tax rate for the levy in question is 5 rubles per unit of horsepower, and a large family owns a car with a power of 115 horsepower.
In this case, the tax will be calculated as follows: (115 – 100)*5 = 75 rubles will have to be paid as transport tax.
Tax exemption conditions usually also include the following:
- availability of papers confirming that a particular person belongs to a preferential category;
- exemption from payments for only one vehicle.
At the same time, it is not at all necessary that the means of transportation in each case be a car. It could be:
- air:
- aquatic;
- other varieties amount.
Provided that you have two means of transportation, you will have to pay for the second one in accordance with the general procedure
Benefits for pensioners
There is no direct tax exemption for pensioners at the national level, but is often fixed at the regional government level.
It is for this reason that you can find out about the availability of transport tax benefits in a particular area at your place of residence.
For example, elderly residents of St. Petersburg and the region are completely exempt from paying taxes, but in Moscow there is no such tax.
In Samara and the region, drivers of retirement age pay only 50% of the preliminary calculated tax. In Yaroslavl, all pensioners whose power does not exceed 100 hp can be exempted from paying the tax.
In this case, you will need to pay extra for exceeding indicators . Regional tax authorities may provide tax relief in the form of a reduction in the tax rate or payment of a certain part of it.
More detailed information on benefits can be found on the official tax website or by contacting qualified lawyers.
Exemption from transport tax payments for pensioners
Despite the fact that at the federal level there is no exemption from payments for the category of citizens classified as pensioners, most of the constituent entities of our country have introduced the required benefit on their own.
Exemption of pensioners from payments is carried out at the regional level
It should also be said that pensioners are citizens who receive payments from the state according to the law, whose age is:
- for women is from 55 years old;
- for men over 60 years old.
At the same time, pensioners who worked all their lives in the far north have age thresholds for receiving benefits and exemption from payments that are 5 to 10 years lower, respectively.
You can also find out whether the exemption you are looking for is valid in your city by contacting your local office of the Federal Tax Service.
For example, in the cultural capital of our country, a complete exemption from paying this type of tax, which applies to pensioners, has long been implemented. In Samara and the region, older people pay only half of this fee. In the city of Yaroslavl, pensioners who own cars with engine power of up to 100 horsepower have been exempted from paying the tax.
In addition to the possibility of complete exemption, there is also the practice of relaxations, which consist in reducing the amount of payment due to certain circumstances. One of our articles will help you understand the features of calculating car tax for pensioners.
Video - Transport tax benefits for pensioners
Which organizations do not pay tax?
Not only pensioners, but also organizations can be exempt from paying transport tax.
Vehicles intended for the activities of modern agricultural organizations and enterprises are not subject to tax, regardless of the form of ownership of the transport.
The categories of this technology include:
- all types of combines;
- tractors;
- specialized machines;
- means for transporting livestock and poultry;
- devices for applying fertilizers;
- mechanized means for providing veterinary care to animals.
All other issues regarding organizations and enterprises are regulated at the regional level . These can be various non-profit organizations, special city services - fire, ambulance and police.
Various budget organizations that provide services to boarding schools, schools and kindergartens. Road service equipment, transport investment projects and so on.
A more accurate list of organizations can be obtained from the tax office or on the official website of a particular company or enterprise.
