Transport tax benefits in the Moscow region in 2021

Vehicles for which tax relief can be issued

The issue of providing benefits for the payment of transport tax is regulated by the Tax Code of the Russian Federation. For this purpose, certain categories of citizens are allocated subsidies from the federal and regional budgets.

Federal benefits are available to owners of the following types of vehicles:

rowing boats;
passenger cars equipped for disabled people;
vessels used for fishing;
ships transporting goods and people by sea and river (usually their owners are private or small state-owned companies that engage in transportation);
agricultural machinery;
transport that is used for operational, military or similar work;
air transport belonging to medical and sanitary institutions.

Which categories of citizens are entitled to receive transport tax benefits?

The rules for calculating transport tax and the size of the coefficient are different in each region, as is the list of preferential categories of citizens (Article 356 of the Tax Code of the Russian Federation).

The regional government has the right to use the list of beneficiaries determined at the federal level. It is possible to expand it at your own discretion. You can find out if you have the right to apply for a benefit by contacting the tax office at your place of registration.

Tax benefits can be provided in two cases:

The owner belongs to the preferential category of citizens.
The vehicle is classified as a non-taxable item.

Benefits are provided if the vehicle's power does not exceed 200 hp. Otherwise, the owner will be denied the preference and will be forced to pay the full amount of the fee annually.

Full exemption from transport tax is received by:

Disabled people of the first and second groups;
Official representatives of a disabled child (biological parents, guardians , adoptive parents);
Veterans and disabled people of the Great Patriotic War;
Participants in hostilities;
Parents with many children;
Heroes of the USSR and the Russian Federation;
Testers of nuclear and thermonuclear weapons;
Citizens affected by radiation sickness (including Chernobyl liquidators)

Some regions provide benefits for pensioners who have retired due to old age. Some regions allow you to receive only a 50% discount on the fee by completing it in the standard manner.

Benefits are also provided for labor veterans. This right applies to former employees of the Ministry of Internal Affairs, military, and government departments.

For individuals who own vehicles issued at the place of work for the performance of official duties, 100% benefits are also provided. The fee will be paid by the employer if it is not a state or regional authority.

Categories of persons entitled to benefits

List of persons who are granted transport tax benefits in 2021 at the federal level:

participants in hostilities during the Second World War;
heroes of the USSR and Russia;
persons awarded Orders of Glory 1-3 degrees;
disabled people and WWII veterans;
disabled people and military pensioners who took part in hostilities in other periods (including participants in hostilities in Chechnya);
legal guardians, trustees, adoptive parents or one of the natural parents of a disabled child;
disabled people of group 2;
owners of vehicles with an engine capacity of up to 70 liters. With.;
one of the adoptive parents or parents in a large family;
people who transport a disabled person in his car;
liquidators of the consequences of man-made accidents - at the Chernobyl nuclear power plant, Mayak PA, as well as those exposed to radiation during testing of military, space equipment, and nuclear weapons.

Transport tax benefits for pensioners are not valid throughout Russia. In some regions, the subsidy has been significantly reduced, and in others it has been completely eliminated.

Video: Who has benefits when paying transport tax?

Regional benefits

The maximum tax amount and the composition of payers are set by the State Duma, and regional authorities have the right to introduce additional benefits and determine subsidy rates locally. Therefore, in two neighboring regions, the amount of fees may differ significantly.

Preferences that apply to a certain category of car owners in one part of the country do not necessarily apply in another.

You can find out about benefits on the tax office website in the “Electronic Services” section . To obtain information, you need to select the name of the tax, the region of interest and the tax period.

In response to the request, the service will provide information about the law, which contains information about benefits.

Benefits for paying transport tax in Moscow

In the capital, the list of persons receiving full or partial exemption from payment of transport tax is determined by Law No. 33. It was adopted by the metropolitan government in 2008, and contains the following list of beneficiaries:

Legal entities engaged in passenger transportation within the borders of Moscow, with the exception of taxis.
Organizations that are residents of the Zelenograd special economic zone.
SEZ management companies and other organizations ensuring its functioning on the basis of a bilateral agreement.
Management companies of the Moscow medical cluster.
Veterans of the Great Patriotic War.
Heroes of the Russian Federation and the USSR.
Awarded the Order of Glory of all three degrees.
Persons with grades I and II Disability.
Participants in military operations in which the army of the USSR or the Russian Federation was involved.
Persons who, as minors, were prisoners of fascist concentration camps and ghettos.
Parents, adoptive parents or guardians of a disabled child.
Guardians of a disabled child who has been declared legally incompetent by a judge.
Parents raising three or more children.
Persons affected by man-made accidents at the Chernobyl nuclear power plant and the Mayak plant (Chelyabinsk region).
Liquidators of the Chernobyl disaster.
Participants in atomic tests at the Semipalatinsk nuclear test site, other citizens who worked with radioactive material and were exposed to radiation.
Owners of cars with an installed engine power of less than 70 hp. The benefit applies to only one vehicle owned by a given citizen.
Owners of vehicles equipped exclusively with an electric motor.

All of the listed benefits for private owners are provided only for one vehicle , if they own several cars. Exemption from transport tax does not apply to cars with a power of more than two hundred hp.

Who is completely exempt from transport tax?

Some citizens are not charged transport tax at all . According to Art. 358 of the Tax Code of the Russian Federation, these include owners of the following vehicles:

low-power (up to 5 hp) and rowing boats;
passenger cars converted for the needs of disabled people;
machines with a power of no more than 100 hp. pp. received from social services;
fishing vessels;
drilling rigs, floating and fixed platforms;
passenger ships owned by individual entrepreneurs (tax is not levied on an individual entrepreneur if passenger transportation is his main activity);
ships that are registered in international registries;
combines, tractors, special equipment used in agriculture;
aircraft and helicopters of sanitary and medical services;
cars that are reported stolen.

Also, transport tax, as a rule, is not levied on veterans' organizations that own a car used only for work purposes.

Disabled people using vehicles with a capacity of up to 100 horsepower are completely exempt from paying it With. , single parent in a large family, liquidators of the Chernobyl accident, spouses of military personnel who died in service, heroes of the USSR and socialist labor.

Who pays transport tax

Before talking about what transport tax benefits are provided for pensioners and other preferential categories of Russians, it is worth understanding what this tax is and why it is withheld, in principle. In recent years, the range of vehicles used for transportation and movement of goods has expanded, while even the owners of the most “exotic” ones pay taxes on a general basis.

Depending on the vehicle, only the amount of tax fees changes, and since most often you have to pay for horsepower, the owners of air and water transport suffer the most. Meanwhile, they clearly do not apply for help from the state in paying the transport tax, so we will consider this issue from the point of view of land transport owners. These include cars and trucks, buses, motorcycles and scooters (scooters), other vehicles moving on tracks, and pneumatic vehicles.

Benefits for disabled people

The federal law establishes transport tax benefits for disabled people of group 2 . This is done to facilitate the movement of such persons.

You can take advantage of the preferences if two conditions are met: the car was purchased with funds from the guardianship authority, and its owner has a disabled person’s certificate.

Organizations and associations of disabled people who use transport for their work enjoy special benefits. They also apply to persons who became disabled after participating in the liquidation of the Chernobyl accident.

Benefits also apply to disabled people of group 1, but disabled people of group 3 cannot take advantage of them . This category of citizens needs social protection, since due to illness people are limited in a certain area of life activity.

Nevertheless, a person can take care of himself independently, albeit with the help of auxiliary means, and is legally capable. Therefore, there are no grounds for assigning benefits.

Application for benefits

The information in the application is indicated in empty cells in legible handwriting:

Full name of the taxpayer;
TIN and passport details of the applicant;
Benefit code;
Complete information about the vehicle;
Contact phone number;
Application completion date;
Applicant's signature

Sample application for transport tax relief:

You can submit an application not only in person or through a representative, but also by filling out an electronic form on the website of the Federal Tax Service or State Services.

However, it should be remembered that in this case a visit to the tax authority cannot be avoided. The owner will need to confirm his intentions by providing original documents.

If any lines in the application are left blank, there is no need to put a dash in them. Such actions may be considered as damage to the form, requiring it to be refilled.

The application is submitted once. Annual renewal of documents is not required. The only exception is if the Federal Tax Service employees make mistakes in applying for benefits, or change the vehicle.

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For large families

Federal law provides transport tax benefits for large families . The decision on their provision is made by the authorities of a particular region.

The status of a large family is assigned to a family with more than three children under 18 years of age (or 23 years of age if they are full-time students).

Only one parent can apply for social support.

He can independently choose a vehicle that is eligible for benefits.

This can be a passenger car with a power of up to 150 hp. s., motorcycle, scooter.

If a parent with many children is raising 3 or more children alone, he is usually completely exempt from paying transport tax.

For combat veterans

Transport tax benefits for combat veterans have certain restrictions.

So, in Moscow there is a complete exemption from paying it, but only for one vehicle.

In most cases, only old cars manufactured before 1991 and whose power does not exceed 200 hp are eligible for social support. With.

Benefits for military service veterans also apply to low-power swimming equipment.

Their widows can also benefit from subsidies if they have not remarried.

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.

For Chernobyl survivors

Now in most regions of Russia, Chernobyl victims do not have to pay transport tax.

This category of persons includes not only liquidators of the consequences of the accident and people whose health was seriously damaged due to their stay in the contaminated area. The law also includes persons who worked in the exclusion zone after the liquidation of the accident.

Not all Chernobyl victims receive such tax preferences . In Belgorod, Ryazan and some other regions there are no concessions for them. In Karelia, Chernobyl victims must pay 50% of the vehicle tax.

To apply for a benefit, a person must provide the tax office with a passport and a document confirming the purpose of the benefit. It is provided only on one basis chosen by a person.

You can submit documents within 3 years from the date of acquiring the right to the benefit. The entire amount of the overpayment can be used to pay off future payments or returned upon written request.