Should pensioners pay transport tax in 2021?

Who is required to pay transport tax?

Vehicle owners are universally required to pay a transport tax (see rates and calculation of transport tax). And it doesn’t matter what you own - a car, a bus or a boat. If the vehicle is registered in your name with the traffic police, then you are the payer of the fee. After purchasing a car and registering it (from the date of its registration with the traffic police), you are required to transfer payments to the budget.

The tax is paid according to notifications that the payer receives by mail or in the “personal account” of the Federal Tax Service website. The document indicates the amount transferred to the budget and for which year. For convenience of payment, a receipt is attached to the letter, according to which you can easily make a transfer at the nearest bank branch. Payments must be transferred annually within clearly established deadlines (for 2018 - before 12/01/2019), for non-compliance there is a fine. Therefore, immediately after receiving the notification, you should take care of paying off the debt.

How to write a statement correctly

The sample application was approved by Order of the Federal Tax Service of Russia No. ММВ-7-21/897. The document is designed for filing applications in relation to transport, land and real estate. The form does not preclude the possibility of claiming privileges over multiple properties.

When drawing up an application, the main points are indicated:

• name of the authority to which the application is submitted;
• applicant data: pensioner’s full name, registration address, passport information, TIN, telephone number;
• indication of the taxable object for which the pensioner is entitled to a benefit: name, model, series number of the registration certificate, VIN number, year of manufacture, country of manufacture;
• basis for granting the privilege: series, number of the pension certificate;
• list of attached documents.

The application must be signed by the applicant and dated. If the interests of the vehicle owner are represented by a third party, information about the power of attorney should be indicated in the text of the application.

The application form can be saved to a personal computer and filled out in block letters. The option of written registration is allowed in the absence of erasures and corrections. At any branch of the Tax Inspectorate, you can take a blank form and find a compiled example.

The pensioner will have to present 2 copies of the application. Both are certified by an employee of the Federal Tax Service, one application is given to the applicant. Car tax benefits for pensioners are provided after consideration of the application and verification of documents.

Do pensioners pay transport tax?

In connection with the ongoing pension reform, questions about the benefits of people of retirement age have become commonplace. One of these is whether there will be transport tax benefits for pensioners in 2021. By the way, a pensioner who owns a vehicle incurs considerable expenses for repairs, maintenance, and refueling of the car. Therefore, the opportunity to free yourself from additional expenses in the budget is more useful than ever.

So, are pensioners subject to the levy? Yes, absolutely all car owners must pay tax. And then the question arises: are there any benefits for pensioners? Yes, they are provided for this social category. Below we will talk in detail about under what conditions and in what amount a transport tax benefit is provided.

Required documents

Benefits for payment of transport tax are provided after verification of the authenticity of the submitted documents. In addition to the application, the main package consists of the following papers:

• copy of passport (all completed pages);
• TIN (copy and original);
• a copy of the vehicle registration certificate;
• copy of pension certificate.

When applying in person, you must have the originals of all documents with you. Other methods of filing an application, when the taxpayer’s personal account is used and the application is sent by mail, require the attachment of scanned copies.

To receive tax benefits for pensioners on car tax, you must provide details of all documents for the car, passport details of the payer and registration identification number. Under such circumstances, refusals to consider applications due to the lack of originals are possible. Therefore, when sending an application by mail or through your personal account, you may need to visit the Tax Inspectorate office to confirm documents.

ATTENTION! In some regions, the package of required documentation is accompanied by certificates of residence at the address specified in the application.

Conditions for tax benefits

Transport tax is regional, not national. Therefore, regional authorities have the right to decide who can be granted benefits and in what amount. Local authorities can exempt absolutely all persons who have reached retirement (pre-retirement) age from paying, or they can significantly limit the preferential category.

In different regions of the Russian Federation, there are different conditions for payment of the fee by beneficiaries:

• in some regions/territories/republics, age-beneficiaries have the right not to pay for only one car they own;
• in others, a partial discount is provided in the form of 50% or 20% of the total payment amount;
• Quite often, special restrictions are introduced in regions for vehicles: for example, a discount is provided for domestically produced cars or with a power of up to 150 l/s.

Benefits for pensioners in the capital and regions

Moscow legislators decided not to provide a discount for transport owners who are eligible for age benefits. At the same time, there are categories of citizens who may not pay tax:

• Heroes of the USSR, heroes of Russia;
• Disabled people of groups 1-2;
• Veterans of the Great Patriotic War.

That is, a pensioner who is also a WWII veteran or disabled person is exempt from payment, since there is another reason. At the same time, a discount is provided for a Moscow resident only if he owns a car with a capacity of no more than 200 hp. Similar conditions are established for beneficiaries in the Omsk and Volgograd regions, as well as the Republic of Tatarstan.

In St. Petersburg, persons who have reached retirement/pre-retirement age (men - 60 years old, women - 55 years old) do not have to pay the fee. A 100% discount is provided for them. But there are a number of restrictions. A pensioner can receive a benefit if he:

• owns a domestic car (motorcycle), the power of which does not exceed 150 l/s (for Heroes of the USSR and Russia - 200 l/s);
• owns a water transport (boat) with an engine of no more than 30 l/s.

If you own one car and one boat with the specified horsepower, you have the right not to pay tax. If you own two cars, you will receive a discount on only one of them. You will have to pay in full for the second car.

In a number of regions of the Russian Federation, pensioners can save 50 percent or more on tax payments, and also receive special conditions when calculating tax:

• Residents of the Nizhny Novgorod and Samara regions who have reached retirement (pre-retirement) age have the right to pay half of the total amount. Those with the status of WWII veterans or disabled people may not pay tax at all for vehicles up to 110 l/s.
• For residents of Chelyabinsk there is a discount on one car (up to 150 l/s) and one motorcycle (up to 36 l/s). It is provided in the form of a reduced tax rate: pensioners pay 1 ruble. for each horsepower (if the car’s power is 140 l/s, then the pensioner will pay 140 rubles). Disabled people and heroes of the USSR are completely exempt from payment.
• Pensioners of the Vladimir region have a 75% discount on paying the tax for a car (up to 150 l/s) or motorcycle (up to 50 l/s). Half of the total amount is paid by pensioners who own trucks (up to 75 l/s). Heroes of the USSR, Chernobyl victims, disabled people and participants of the Second World War are completely exempt from payment.
• Pensioners of the Kirov region pay half of the tax for cars up to 150 l/s. Disabled pensioners of groups 2-3 and Chernobyl victims have a 70% discount, heroes of the USSR and disabled people of group 1 - 100%.
• In the Krasnoyarsk region, pensioners may not pay the fee if they own one car with a capacity of up to 100 l/s. For a second car (or a more powerful one) you will have to pay in full.

There are regions without benefits. For example, social categories of residents of the Perm Territory (including disabled people, Chernobyl victims) are required to pay the fee in full.

We should also talk about the conditions for paying taxes for various types of pensioners. Here, regional laws are also full of diversity. In some, benefits are allowed for all categories of pensioners, regardless of the basis for retirement, including early retirement and age, etc. (for example, Bryansk region), in other subjects of the Russian Federation, benefits are only for old-age pensioners (for example, in the Astrakhan region), in others - for military (internal affairs department, fire service, criminal correctional system, etc.) pensioners (for example, Murmansk region). In some parts, tax breaks are provided for all types of pensioners, but upon reaching general retirement age (for example, Krasnodar Territory). There are even regions where benefits are provided to citizens who have reached old-age pension benefits (men - 60, women - 55 years), regardless of actual retirement (for example, the Perm Territory), or as the law now says for pre-retirees.

Example 1

Resident of the Kirov region Nikitin N.G. (age 67 years) owns a Chevrolet Niva (80 l/s). The vehicle Lada Priora (98 l/s) is registered in the name of his wife Nikitina V.S., a disabled person of category 2. The tax rate for Chevrolet Niva is 18 rubles, for Lada Priora – 20 rubles. for every horsepower. Let's calculate the amount of tax that the Nikitin family will have to pay to the budget:

• For Chevrolet Niva the fee will be 80 * 18 = 1,440 rubles. Since Nikitin has reached retirement age, he can claim a discount and pay half of the tax amount, namely 720 rubles.
• 98 * 20 = 1,960 rub. – this amount must be paid for Lada Priora. But Nikitina, as a disabled person, has a 70% discount, so she will only pay 588 rubles. (1.960 * 30%).

The total amount payable for the Nikitin family will be 1,308 rubles. (720 + 588).

Example 2

Stepanov L.D. (age 63 years), registered in Chelyabinsk, has a Daewoo Lanos (70 l/s) and a motorcycle (20 l/s). The tax rate for Daewoo Lanos is 7.7 rubles. for each horsepower, for a motorcycle - 4.6. The fee calculation for these vehicles looks like this:

• for Daewoo Lanos H = 70 * 7.7 = 539;
• for a motorcycle H = 20 * 4.6 = 92.

Since Stepanov has reached the retirement period, he is entitled to a minimum rate of 1 ruble. for each horsepower:

• for Daewoo Lanos H = 70 * 1 = 70;
• for a motorcycle H = 20 * 1 = 20.

Stepanov can apply the discount to only one type of transport of his choice (either a car or a motorcycle). Stepanov will have to pay in full for the second vehicle. It is more profitable to choose a car benefit. Then the total amount payable for two vehicles will be:

70 (preferential amount for Daewoo Lanos) + 92 (full amount for a motorcycle) = 162 rubles.

Example 3

On Vasiliev D.L. (age 62 years old) registered Seat Leon (150 HP) and motor boat (30 HP). For his wife Vasilyeva S.V. (age 59 years) - Citroen C3 (75 l/s). The couple live in Astrakhan. There, old-age beneficiaries may not pay tax:

• per car up to 100 l/s;
• for motorcycles up to 40 l/s;
• for water transport (boats, motor boats) up to 30 l/s.

Let's make a calculation for all types of transport owned by the Vasiliev family:

• for a Seat Leon car Н = 150 l/s * rate 27 rub. = 4.050;
• for CitroenC3 H = 75 l/s * 14 rub. = 1.050;
• for a motor boat N = 30 l/s * 27 rub. = 810.

Let's try to figure out what discounts the Vasiliev family can count on. The husband owns two vehicles (a car and a boat). Since the car’s power is more than 100 l/s, Vasilyev will pay the tax for it in full (4.050). But he doesn’t have to pay for a motor boat - this vehicle is subject to a discount. Also, the spouse is exempt from payment, since she owns a car with a capacity of up to 100 l/s. In total, the Vasiliev family will pay a fee in the amount of 4,050 rubles. (for Seat Leon).

How to apply for a benefit: procedure and documents

If you are a pensioner and want to get a discount on the payment of the transport tax or not pay it at all (if there are benefits for pensioners in your region), you need to contact the fiscal service. Confirmation of beneficiary status is of a declarative nature. If a taxpayer of retirement/pre-retirement age has not reported this to the Federal Tax Service, then he will be sent a notification about payment of the fee in full (even if the tax authority knows about his pension status).

Before claiming a benefit, we advise you to check whether there are discounts on fee payments in your region (on a pension/pre-retirement basis). You can obtain this information from the Federal Tax Service or on the Internet (by typing the keywords in the search bar: Law “On Transport Tax” and indicate your region).

Stage 1. Compose an application

Once you are sure that you are eligible for a discount, you can proceed directly to applying for the benefit. We know that you can avoid paying the transport fee only by submitting a corresponding application to the Federal Tax Service.

The application form for the benefit is provided for by order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected] (previously, until 2021, applications were drawn up in free form). This application form provides for several taxes at once (transport, property, land). Therefore, you can declare your intention to receive benefits only for transport, and you can also indicate your intention for other taxes in one statement. The application details also provide notification of the selected transport for which the benefit will be provided.

The application is submitted once, but if the tax object (car) subsequently changes, you must submit the application again with current data.

The application form can be found here.

Stage 2. Collecting documents

In addition to the application, a number of other documents are required. In general, along with the application you must provide:

• passport;
• TIN;
• pension certificate (certificate of a pensioner or confirmation of pension status).

Copies of documents are provided, but you also need to have the originals with you. This is in case they need to verify the authenticity of copies. The list of required papers in different regions of the Russian Federation is different from each other.

For example, the tax office may also require a copy of the vehicle's passport in order to obtain confirmation of your right to a car. Therefore, before collecting the package of necessary papers, contact the tax office and clarify what exactly and in what form you will be required to provide.

According to the law, taxpayers may not provide these documents to the inspectorate, but only indicate their details in the application. But this often becomes a problem, since the tax office may not confirm the information and will deny the benefit. Therefore, it is better to submit documents - it is more reliable.

Stage 3. We transfer the documents to the Federal Tax Service

So, all the documents have been collected, the application has been drawn up. You can move on to the next stage - submitting papers to the Federal Tax Service. Moreover, to absolutely any inspectorate, regardless of place of residence or registration (the tax authorities themselves will forward the documents to the desired inspection).

If possible, it is better to personally hand over the papers to a fiscal service specialist. He will immediately conduct an initial check and point out possible errors or inaccuracies. When you cannot go to the Federal Tax Service in person, use postal services (send a letter with a notification and a list of attachments). Having received the envelope, the Federal Tax Service employee will check the presence of documents with the inventory and sign for receipt. Another way is to send papers through a representative who has a power of attorney. If all documents are completed correctly, you will be given a discount on the fee.

Documents are also sent via the Internet. You need to register on the Federal Tax Service website and gain access to the “Personal Account” service. By sending copies of papers by email, you will receive confirmation of their acceptance and receipt of benefits.

Documents must be submitted before December 1 of the year in which the tax must be paid. But it is better to do this in advance, since the tax authorities will check the application for another 10 days. Experts advise not to put off this issue and provide information and documents as soon as the right to a benefit arises.

How can a pensioner receive benefits for a vehicle?

In order for military or ordinary pensioners to receive the benefits provided for by law for transport tax, the following must be done:

1. Write an application to the state authority of the country (FSN). The document can be written on plain paper, the form is free to fill out. The tax service located at the citizen’s place of registration already has samples on which you can easily write your own application.
2. Enter the exact passport details of the owner of the vehicle into the application.
3. Enter the TIN number in the specified column.
4. Write your registration address and number where you can contact the car owner.
5. Enter all the necessary data on the vehicle for which benefits will be provided.