Transport tax in 2021 for pensioners, benefits and calculation

General information about transport tax

Transport tax 2021 for pensioners is a tax that each subject of the Russian Federation sets independently. But, there are general principles that apply to both individuals and legal entities, including pensioners.

As for physical Persons, then everything is quite simple here, the tax authorities independently calculate the percentage of taxes that need to be paid. After accrual, the citizen receives a letter with a receipt, and he needs to visit the bank to pay.

You can make a payment from your personal account (if created), for example, at the tax office. Or use the online banking service, there is a payment method through the State Services portal.

How to use the benefit

Today, the tax office requests many documents on its own to confirm your status. But you shouldn’t rely too much on the inspectors that they will independently in time a change in your category as a taxpayer. It must be remembered that transport tax benefits are of a declarative nature.

Each taxpayer who expects to change his status to a pensioner or pre-retirement person needs to familiarize himself with the preferential categories of persons in his region and declare his rights in a timely manner. To do this, you need to fill out an application for benefits for several taxes at once (transport, land, property of individuals) in the prescribed form (letter of the Federal Tax Service of Russia dated May 13, 2020 No. BS-4-21/7799).

The application can be submitted in any of these ways:

personal application to the nearest tax office;
by sending a registered letter to any tax office;
through the “Taxpayer’s Personal Account”;
by contacting the MFC (My Documents).

Tax authorities have 30 calendar days to consider the application.

Do pensioners pay vehicle tax?

Cases have long been known to many when children register their cars in the name of their elderly parents. In this situation, pensioners are not exempt from paying tax, whether they own one vehicle or have more than one registered, they will still have to pay for them even if they are parked in a garage and not used.

The following citizens do not pay taxes:

Parents of large families.
Disability of the first or second group.
Parents or guardians of a child who has been disabled since childhood.
Widows of military personnel who died in the line of duty.
Veterans of WWII and any other military operations.
Heroes of the USSR and Russia.

Features of paying transport tax for pensioners

A pensioner must pay transport tax, if he is the owner of a vehicle, for each vehicle separately. A fee is paid for motorcycles, cars, trucks, self-propelled vehicles and water transport (boat, cutter and motorcycle), highly specialized transport (ATV, snowmobile, etc.), that is, the transport tax is valid for pensioners.

The amount of the fee paid directly depends on the following factors:

duration of ownership of the vehicle (in months);
vehicle engine volume;
type of vehicle (car, truck);
year of issue.

These criteria are applied uniformly throughout Russia, but the tax rate itself may differ depending on the region and the decision made.

Which vehicles are eligible for benefits?

Despite their advanced age, older people have to pay for their vehicle, plus expensive fuel and spare parts for repairs. Benefits apply to cars with engine power up to 100 horsepower , but in some regions there is a benefit for vehicles up to 150 horsepower .

Transport tax for pensioners - are there any benefits?

The issue of the availability of preferential conditions for transport tax pensioners is due to the low income level of this category of the population and high transport tax rates. In accordance with the law, having a pension certificate does not exempt you from paying transport tax. But the decision on partial payment of transport tax for the category of citizens of retirement age has the right to be made by local authorities.

Local authorities issue a document on the availability of benefits for a pensioner, as well as the order and procedure for receiving them. You can clarify these issues with the local administration, and the presence or absence of payment benefits can be reviewed annually or more often. If there is a benefit, it does not automatically apply to pensioners. You must apply for it in the prescribed manner.

If you have several vehicles, the benefit applies to only one of them (your choice).

Tax-free transport

Who has the right not to pay tax on vehicles - these are cars that were received from a social organization and are intended for transporting disabled people, and as mentioned earlier, the engine power should not be more than one hundred horsepower.

This type of transport also includes:

equipment intended for agriculture and used, including for transportation;
vehicles stolen and wanted.

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Tax reduction is available to those citizens who own a vehicle and use it for public purposes, such as ships, airplanes and helicopters.

If the region does not provide benefits for pensioners

If in your constituent entity of the Russian Federation pensioners are not beneficiaries of transport tax, pay attention to all preferential categories of taxpayers for this tax. You may be able to take advantage of some other benefit. Indeed, in many regions discounts are given on cars and other vehicles in Russia . Or for low-power vehicles, for example cars up to 150 horsepower.

In what cases, other than retirement age, can you get a transport tax benefit, see the article “ What you need to know about the abolition of transport tax in Russia .”

What benefits are provided for pensioners in 2019?

At the federal level, the Tax Code provides benefits for land and property taxes for a number of categories of citizens, including those of retirement age. For example, for veterans and participants of the Great Patriotic War, awarded the highest awards of the USSR, full holders of the Order of Glory and others. But transport tax benefits are established only at the regional level, and therefore differ in different subjects of the federation.

The transport tax benefit is provided both in the form of a percentage discount - from 50 to 100%, and in the form of a fixed amount, which the local Federal Tax Service must deduct from the tax accrued to the retired motorist.

Procedure for applying for transport tax benefits

The Federal Tax Service receives information about a vehicle registered to a citizen and its parameters that affect the amount of payment automatically from the State Traffic Inspectorate and other authorized registration authorities. But service employees are not obliged to clarify whether the taxpayer has rights to benefits, and the discount is issued only at the initiative of the citizen.

You can submit an application in person to the Federal Tax Service office at your place of residence, through the “Taxpayer’s Personal Account” on the department’s website, through the MFC or the State Services portal. The application template for tax benefits is the same for transport, land and property taxes and is approved by Tax Service Order No. ММВ-7-21/ “On approval of the application form for tax benefits”. The form should indicate:

the name of the tax department where the document is sent;
information about the applicant - full name, passport details, TIN, contact details;
the tax for which the benefit should be provided;
basis for the benefit;
subject to taxation - license plate number, model, make and other data of the car.

The applicant also indicates the method in which he wants to receive an answer - at the tax office or MFC where the documents were submitted, or by mail to his residence address.

The law sets only the deadline for payment - until December 1 of the year following the tax year. The deadline for filing applications for benefits is not established by the code, but in official clarifications, the Federal Tax Service recommended submitting documents before May 1, so that the discount would be taken into account when preparing annual notifications.

Note!
If a pensioner owns several vehicles, only one will be eligible for the benefit, at the owner’s choice.

Documents required to apply for transport tax benefits for pensioners

When submitting an application to the Federal Tax Service, you will definitely need a passport and identification number. Article 361.1 of the Tax Code of the Russian Federation leaves the citizen the choice of whether to provide copies of documents confirming the right to the benefit. If for some reason he does not want to do this, it is enough to indicate the reason - disability and others, and the Federal Tax Service employees will request the necessary data from the relevant department.

A week is allotted for interdepartmental exchange of information; if the answer is negative, the applicant must be informed that documents must be provided to obtain the benefit. To simplify the process, you can initially attach copies of the following to your application:

pension certificate;
disability documents;
certificates of victims of Chernobyl or other radiation disasters;
vehicle registration certificate (if the benefit is provided taking into account the technical parameters of the car);
award documents and others.

Additional preferential terms

Local authorities are able to set their tariff rates depending on the economic level of a given region. The bonus corridor varies from 20 to 50 percent of the regular fee. An example of this is representatives of retirement age who receive discounts and own domestically produced cars with an engine power of up to 150 l/s.

Veterans of the Great Patriotic War, participants of the database, honored. Heroes of the USSR and the Russian Federation do not pay a transport deduction if the vehicle's m/d does not reach 200 l/s inclusive. Some regions provide additional bonuses based on the age of the applicants.

Here is a table of loyalty for various regions of Russia (regional privileges):

A discount on transport tax for pensioners, not counting federal exemptions, is not provided to residents of Moscow and the Moscow region. The exception is car owners whose vehicles do not exceed 70 horsepower. strength Such pensioners do not pay road transport tax for one vehicle unit. This is stated in Law No. 129/2002 - OZ dated November 16, 2002, amendments were made on October 22, 2014.
Authorities of St. Petersburg and Leningrad region. offer age discounts for one car. The car must be from a domestic manufacturer and not exceed 150 horses. forces inclusive.
Residents of Arkhangelsk and its regions can take advantage of a loyalty program similar to St. Petersburg. Transport category “A” falls under the preferential program if l. With. motorcycles do not exceed 40 units inclusive.
The authorities of Krasnoyarsk and its regions please their elderly in the same way as the authorities of Arkhangelsk. Snowmobiles, snowboards and other winter equipment with powerful power are added to the relaxations. dv. up to 50 l/s. All prices are reduced by 10%.
Residents of Belgorod and the Belgorod region can count on bonuses with vehicles of up to 100 l/s per vehicle.
In Novosibirsk and the region, residents have the right to contact the local Federal Tax Service and find out about the age limits in order to receive a bonus on TN.