Transport tax for pensioners in 2021: benefits for payment

For what transport can a pensioner receive a benefit?

Are there any transport tax benefits for pensioners?
In order to understand transport tax benefits for pensioners in 2020-2021, let’s look at the Tax Code. In accordance with paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, all individuals (including pensioners) are required to pay tax on the following types of vehicles:

In what cases can a pensioner receive a benefit for these types of transport? Only in one case - if the regional legal regulation provides for tax bonuses in the form of full or partial exemption from transport tax.

There is also a group of vehicles for which transport tax is not paid at all. Such tax exemption is not considered a benefit (clause 2 of Article 358 of the Tax Code of the Russian Federation).

You can find out more about the list of property not subject to transport tax here .

Transport tax in the Ryazan region

various institutions created by local governments;
any enterprises and firms whose employees exceed 50 people with disabilities;
public organizations of veterans and disabled people;
societies promoting a healthy lifestyle;
enterprises engaged in the field of passenger transportation (except taxis);
farms;
recipients of government grants implementing various investment projects, and so on.

To find out how much money you need to set aside to pay, you can find a calculator on the Internet, although it is very easy to do it yourself: multiply the engine power, expressed in horsepower, by the appropriate rate - we get the final tax amount. If you sold the car in any month, and it was re-registered to another owner, then the calculation formula takes the following form:

What benefits can pensioners count on according to regional legislation?

The establishment of tax benefits for pensioners on transport tax is within the competence of regional authorities. What transport tax benefits for pensioners exist in different regions of our country?

Regions have different approaches to providing transport tax benefits to pensioners. When analyzing regional legal acts, the following approaches can be noted:

Pensioners pay part of the tax on vehicles of a certain type, limited capacity (Karachay-Cherkess Republic, Republic of Karelia, etc.).
Pensioners are not provided with benefits (Republic of Adygea, Bashkortostan, Volgograd, Kaluga, Voronezh regions, etc.).

In some regions, benefits are provided only for domestically produced passenger cars, or the condition for receiving benefits is the length of the period during which the vehicle was registered to a pensioner (for example, at least three years).

Most regions provide transport tax benefits to pensioners only for one vehicle.

You can find out what benefits are available in your region using a special service on the Federal Tax Service website.

Benefits for other categories of citizens

Exempt from paying tax

state-owned and budgetary institutions created by local governments of municipalities of the Ryazan region, financed from local budgets on the basis of budget estimates and (or) in the form of subsidies for the implementation of municipal tasks - for all vehicles, except for vehicles used exclusively for business purposes
;
organizations of all organizational and legal forms, carrying out production or scientific activities, with the average number of disabled people working more than 50 percent of the total number of employees, according to the report for the previous financial year;
non-profit organizations engaged in physical culture and recreational activities, activities in the field of sports, tourism, registered with the tax authorities in the Ryazan region, as well as organizations whose main economic activity is the implementation of children's camps during the holidays;
public organizations of combat veterans that are not engaged in entrepreneurial activities;
old-age pensioners and pensioners of the Armed Forces and law enforcement agencies of the Russian Federation - for one passenger car with an engine power of up to 150 horsepower inclusive or one motorcycle/motor scooter with an engine power of up to 45 horsepower inclusive
;
disabled people of all categories - for one passenger car with an engine power of up to 150 horsepower inclusive or one motorcycle/motor scooter with an engine power of up to 45 horsepower inclusive
;
public organizations of disabled people;
organizations providing services for the transportation of passengers by public transport (except for the transportation of passengers by passenger taxis and buses with a capacity of up to 15 passengers inclusive) at fares established by the relevant state authorities or local governments, subject to the provision of social support measures for the payment of travel, provided for by the legislation of the Russian Federation and the Ryazan region.
organizations and individuals - heads of peasant (farm) enterprises engaged in the production of agricultural products, the share of proceeds from the sale of which for the previous tax period amounted to at least 70 percent of the total revenue, for:
passenger cars (for cars with an engine power over 150 horsepower, the benefit is provided for one vehicle at the taxpayer’s choice);
motorcycles and scooters;
buses;
trucks.
Heroes of the Soviet Union, Heroes of the Russian Federation and citizens awarded Orders of Glory of three degrees, and parents (spouses) of Heroes of the Soviet Union, Heroes of the Russian Federation who died in the line of duty - for one passenger car or one motorcycle/motor scooter
;
autonomous institutions carrying out activities in the territory of the Ryazan region to perform work, provide services in order to implement the powers of local government bodies of municipalities of the Ryazan region in the areas of preschool education, additional education for children, culture, physical culture and sports, the media in relation to vehicles, included in the property assigned to them by the founders on the right of operational management, or acquired by autonomous institutions at the expense of funds allocated to them by the founders for the acquisition of such property, with the exception of property leased with the consent of the founders.
public fire protection associations;
recipients of state support implementing particularly significant investment projects in relation to vehicles that are determined by the investment agreement concluded
in accordance with the Law of the Ryazan Region “On state support of investment activities in the territory of the Ryazan Region” for the period established by the investment agreement.
organizations that have the status of residents of the territory of rapid socio-economic development in accordance with the Federal Law “On Territories of Socio-Economic Development” and meet the requirements of paragraph 1 of Article 284.4 of Federal Law N 117-FZ “Tax Code of the Russian Federation (Part Two)” (29.12. 2020), for 10 consecutive tax periods, starting from the tax period in which the organization is included in the register of residents of the territory of rapid socio-economic development.

Benefits do not apply to passenger cars, in respect of which the calculation of the amount of transport tax is carried out taking into account an increasing coefficient in accordance with paragraph 2 of Article 362 of Federal Law N 117-FZ “Tax Code of the Russian Federation (Part Two)” (December 29, 2020).

Are there any discounts for pensioners on transport tax on luxury cars?

A retired citizen can own a new expensive car. As a rule, the amount of transport tax for such cars is several times higher than the tax liability for ordinary cars. This is due to the use of special coefficients that increase the transport tax depending on how much the car costs and in what year it was manufactured (clause 2 of Article 362 of the Tax Code of the Russian Federation).

You can check whether your car is included in this list on the website of the Ministry of Industry and Trade.

Are there any relaxations in the payment of transport tax for pensioners - owners of “sophisticated” SUVs and other luxury vehicles? Do pensioners have transport tax benefits for cars worth 3 million rubles? and more? What if, after retirement, a citizen is unable to transfer significant tax amounts to the budget for his transport?

In this case, pensioners cannot hope for tax breaks. No matter how much their car costs, their obligations to the budget to pay transport tax must be fulfilled in full, and if there are regional benefits, they must be taken into account. The state does not undertake the obligation to forgive a citizen part of his tax payments just because he retired. Therefore, you will not find benefits for pensioners on expensive vehicles in any regional legal regulation.

We will tell you in this publication how to pay transport tax on an expensive car if it is not on the list of the Ministry of Industry and Trade.

Transport tax calculator for the Ryazan region

The current tax rates in the Ryazan region range from 10 to 150 rubles per 1 liter. With. – this is the average figure for Russia. The most popular car with a capacity of 100 - 150 hp. With. will cost the car enthusiast approximately 1000 - 3000 rubles per year. But in the neighboring Vladimir region, this amount will already be about 2021 - 4,500 rubles. The owner of a car will pay the same amount in the Tambov region.

There are no uniform rates across Russia, and they are set by local authorities in each region. These odds can vary greatly. However, they cannot exceed the norms established in Russia by more than ten times.

A pensioner's car was stolen: how to get benefits?

Are there any benefits for pensioners on payment of transport tax if the car is not used due to its theft?

This is not a benefit, but there really is an opportunity not to pay tax if it is stolen. And not only among pensioners.

According to sub. 7 paragraph 2 art. 358 of the Tax Code of the Russian Federation, vehicles that are on the wanted list, as well as vehicles for which the search has been stopped, are not taxed. Facts of theft (theft), return of the vehicle must be confirmed:

a document issued by an authorized body;
or information received by tax authorities from the traffic police through the system of interdepartmental electronic interaction.

Thus, if a pensioner wants to save on his tax payment, he has two options:

Report the theft to the tax office. It is advisable to attach a supporting document to the application (for example, a theft certificate obtained from the police). But even if you do not have such a document, the Federal Tax Service must accept the application and contact the traffic police itself for confirmation. The tax will not be charged from the month the search for the car began until the month it was returned to the owner.
Remove the car from registration with the traffic police - from that moment on, no tax will be charged.

Transport tax in the Ryazan region

There are some categories of individuals who are completely exempt from this tax. It is worth noting that the benefit applies only to one vehicle of a certain category. For example, if your family has two cars, a motorcycle and a tractor, then you will only need to pay tax on one car, provided that you have a benefit and can document this.

parents or adoptive parents with many children (more than 3 children who are not older than 18 years) - 100% benefits for all categories of transport, the engine power of which does not exceed 200 hp;
Old-age pensioners, military personnel and pensioners of the Ministry of Internal Affairs do not pay for their vehicles, the engines of which do not exceed 150 hp. and for motorcycles up to 45 hp. by power;
disabled people of all categories receive the same benefits as pensioners;
heroes of the USSR and the Russian Federation, WWII veterans, veterans of other conflicts, or their parents - without power limitation.

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What tax benefits do pensioners have when selling a car?

When selling a car, no special bonuses or transport tax benefits are provided for pensioners. In addition, in some cases, a pensioner needs to pay income tax (NDFL) to the budget and submit a 3-NDFL declaration.

The obligation to pay personal income tax on the proceeds from the sale arises for a pensioner if he has owned the vehicle for less than three years (subclause 5, clause 1, article 208, clause 17.1, article 271 of the Tax Code of the Russian Federation).

How you can reduce the amount of personal income tax in this case, find out from this material.

Despite the fact that there are no transport tax benefits for pensioners when selling a car, there is a way to reduce the tax by using a special coefficient. With its help, the period of ownership of the vehicle in the year of sale is taken into account. The closer the sale date is to the beginning of the year, the lower the amount of transport tax on the sold vehicle.

When calculating the months of ownership of a vehicle, the date of deregistration is important (clause 3 of Article 362 of the Tax Code of the Russian Federation): if this event occurred before the 15th day, then this month is not included in the tax calculation, if after the 15th day - the month accepted as complete.

Example

The Patrikeev family has two absolutely identical cars, registered separately in the name of husband and wife. Every year, each spouse pays a transport tax in the amount of 3,630 rubles for their car.

The head of the family decided to upgrade his car and sold his old car at the beginning of January 2021 (immediately after the New Year holidays). In the same month, his wife damaged her car as a result of unsuccessful parking. After the repairs, she decided to sell it, but only deregistered it with the traffic police on December 16, 2020.

As a result for 2021:

the husband does not pay transport tax - including for January (the month of sale and deregistration), since the date of deregistration of the car falls before January 15;
the wife is obliged to pay the transport tax in full for the year - the date of deregistration of the car falls in the period after December 15 and this month is fully taken into account when calculating the transport tax.

As a result, in 2021, both spouses did not use their cars, and the amount of transport tax turned out to be completely different for them.

It turns out that when selling a car there are no transport tax benefits for pensioners. But from the moment the sold car is deregistered, the pensioner ceases to be a payer of transport tax on it.

ABOUT TRANSPORT TAX BENEFITS FOR INDIVIDUALS

From January 1 of this year, in accordance with the Law of the Ryazan Region dated November 22, 2002 N 76-OZ “On transport tax on the territory of the Ryazan Region”, a transport tax was introduced on the territory of the Ryazan Region. Benefits for paying this tax and the procedure for their provision are established by the Law of the Ryazan Region dated April 29, 1998 “On Tax Benefits”. The Law of the Ryazan Region dated May 29, 2003 N 29-OZ introduced amendments and additions to the Law “On Tax Benefits”. According to Article 2 of this Law, it comes into force after one month from the date of its official publication, but not earlier than the first day of the next tax period. This article also provides that if the Law improves the situation of the taxpayer, then its effect extends to legal relations that arose from January 1, 2003.

In accordance with paragraphs 3 and 4 of Article 5 of the Tax Code of the Russian Federation, acts of legislation on taxes and fees that establish additional guarantees for the protection of the rights of taxpayers and their representatives have a retroactive effect, and acts of legislation on taxes and fees that otherwise improve the situation of taxpayers have a retroactive effect force, if they expressly provide for it. Consequently, when providing the above transport tax benefits in 2003, in each specific case it is necessary to use the provision that is most beneficial for the taxpayer.

A pensioner has a heavy-duty vehicle: what tax benefits can he count on?

For the purposes of applying transport tax benefits, a heavy-duty vehicle is understood to be a vehicle with a permissible maximum weight of over 12 tons.

What formula is used to calculate the permissible maximum (permitted) weight of a car, see here .

From 2021 there are no benefits for heavy trucks. And not only for pensioners, but also for all other tax payers.

Until December 31, 2018, a pensioner who owned such a car could count on benefits in the form of:

full exemption from transport tax or
reducing the tax amount.

Thus, an individual (including a pensioner) who owned a heavy truck was completely exempt from transport tax if:

his heavy truck is registered in the register of vehicles of the Platon system;

the payment to Platon for the year in respect of this heavy load was equal to or exceeded the amount of transport tax.

If the amount of transport tax on heavy cargo exceeded the payments made to Platon, the benefit was provided in the amount of the payment made (by reducing the tax by this amount).

From 01/01/2019, both taxes and fees are paid to Platon for heavy loads.

Do pensioners pay transport tax?

For many new car owners, transport tax seems like something scary and incomprehensible. And although in fact the process of paying tax on a car cannot be considered a very complicated matter, those who have recently acquired a car may have a number of questions that are quite understandable in their situation about which categories of citizens should pay it, how to correctly calculate the amount of tax payable and whether there is a tax benefits for your own vehicle.

Cars equipped for disabled people and received by them through social protection authorities, the power of which does not exceed 100 horsepower;
Motor boats with engine power less than 5 horsepower;
Agricultural and fishing transport.

What is required from a pensioner to receive benefits?

If a pensioner is entitled to a transport tax benefit, he must inform the tax office about this. This message is issued in the form of a statement in the established form (order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected] ).

A sample from ConsultantPlus will help you fill out the application. Get trial access to the system for free and proceed to the sample.

Using this document, you can declare your right to benefits for three property taxes at once:

transport;
land;
on property.

You can download a sample application here .

If the pensioner does not send this application to the tax authorities, he will not receive benefits.

You can attach documents confirming your right to benefits to your application, although this is not necessary (clause 3 of Article 361.1 of the Tax Code of the Russian Federation). If documents are missing, the tax authorities themselves will request them from the relevant authorities that have the necessary information. And only if the controllers do not receive this information will they inform the pensioner about the need to submit documents.

Transport tax of the Ryazan region

Documents (charter (regulations) of the organization, which is established by the current legislation, accounting reports, agreements (contracts) with state authorities or local governments, etc.) that would confirm the right to the benefit.

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Results

Pensioners can count on certain transport tax benefits if regional authorities have provided for such a possibility in regulations. This may be a full or partial tax exemption. Regions solve the issue differently: they allow pensioners to reduce the tax burden by 20%, 40%, 50% of the tax base for specific types of transport or set reduced rates per unit of capacity.

If a pensioner does not use his car due to theft, he does not have to pay transport tax. To do this, you need to bring a police certificate to the tax authorities or deregister the car with the traffic police.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Car tax for pensioners: calculation features

Despite the lack of transport tax benefits in Moscow, in this region it was decided to use a discount not based on the age criterion. The following categories of citizens are exempt from paying tax:

The calculation is made based on the number of full months during which the car was owned by its owner. Since such calculations are considered the prerogative of local authorities, accordingly, the size of the rate is also under their control. However, the calculation algorithm remains unchanged and is based on the characteristics of the vehicle.

26 Jul 2021 jurist7sib 104

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