Economic sense

Most car owners do not even suspect that they can exempt themselves from paying fees. From the article you will find out who and where exactly can receive transport tax benefits. The tax in question is a regional one; it is paid by vehicle owners. Payers are both legal entities and individuals. The tax rate is calculated based on engine horsepower. As stated above, the fee is regional. This means that for each subject of the Russian Federation, transport tax benefits are established. To find out whether you are eligible to take advantage of this benefit, you must contact the tax office in your region and obtain all the information you need. Next, let’s look at who can take advantage of the benefits using a specific example.

List of beneficiaries (Moscow city)

The legislation for each region establishes transport tax benefits individually. In most cases, these privileges are available to pensioners who own one vehicle with an engine capacity of one hundred horsepower, veterans and the disabled. So, let's look at who is eligible for benefits. Transport tax (Moscow) may not be paid by the following categories of persons:

These people are exempt from paying tax, but the benefit is only for one vehicle that is registered to the owner. The engine power should be no more than two hundred horsepower. This provision is valid only in Moscow and the Moscow region.

How to get transport tax benefits

Taxpayers who find themselves on the above list may have a question: “How to get this benefit?” Everything is extremely simple. To receive privileges, you should collect a package of documents (listed below) and take them to the tax office at your place of registration. If you have two cars registered to you, then you need to select only one for which you want to receive the benefit. Take this advice: of course, it is best to choose the transport where the tax amount will be higher.

List of documents

Documents required to provide this service:

• An application indicating the grounds for receiving benefits (for example, a veteran’s ID) and information about the vehicle (name, registration number, engine power).
• Copy of TIN.
• A copy of the document on the basis of which you should be provided with a benefit (certificate).
• A copy of the vehicle title.

Where can I get benefits and pay taxes?

They pay transport tax at the location of the car, and not at its registration.

This is considered the place of permanent residence of the owner of the vehicle. Let's assume that you live or have a residence permit in Moscow. Then you will pay transport tax at the rates and enjoy the benefits established by the legislation of this city. The documents listed above are sent to the Moscow tax office. You can take them yourself to the Federal Tax Service and hand them over to the document acceptance window, or send them by registered mail (preferably with acknowledgment of delivery).

Transport tax accounting

It is maintained in accordance with the accounting policies adopted by the organization for which one or more vehicles are registered. Legal entities must independently calculate and accrue this tax to the budget and pay it on time. It is much easier for individuals in this regard; special services carry out this procedure for them. Namely the tax office. She receives all the necessary information from the organization where the vehicles are registered and calculates the tax amount. Then it sends a tax notice to the car owner. Next, we will consider how the transport fee is reflected in the organization’s accounting. In most cases, the tax amount is written as:

• Costs for ordinary activities. The tax is debited to the cost of sales or production account. If transport is used as part of the main activity, then the cost of paying the tax should be included in expenses for ordinary activities. Let's take a closer look at the example of transactions recorded by an organization's accountant. By debit, account 26 is opened in correspondence with the credit of account 68 (written off to the subaccount “Calculations for transport tax”) - the fee for each transport is accrued. To transfer the tax to the budget, a posting is recorded: debit to account 68 (sub-account “Calculations for transport tax”), credit to account 51.
• Other expenses. If vehicles are used not for the main activity, but, for example, are rented out, then the costs of paying the tax are included in other costs. It is reflected in accounting as follows: the debit of account 91 (the subaccount “Other expenses” is opened) corresponds with the credit of account 68 (the subaccount “Calculations for transport tax”) - the tax is accrued.

How is it calculated

As mentioned above, transport tax is levied on a per-horsepower basis. Base rates are set differently in all regions. For example, in Moscow and the Moscow region the following tax rates apply for passenger cars: seven rubles for engine power less than one hundred horsepower, twenty for over 100 and up to 125 horsepower. s., thirty - over 125 and up to 150 liters. With. and so on. The tax is calculated according to the formula: fee amount = (base rate) x (number of horsepower) x (number of months of vehicle ownership/months in a year).

Objects of taxation

List of vehicles subject to taxation:

The following are not subject to taxation:

• rowing and motor boats (engine power not exceeding five horsepower);
• fishing river and sea vessels;
• passenger cars that are intended for use by disabled people (engine up to 100 hp);
• passenger and cargo river, sea and air vessels that are owned by organizations or individual entrepreneurs engaged in transportation;
• helicopters and airplanes of medical and sanitary services;
• tractors, livestock trucks, milk tankers, special vehicles for transporting animals and poultry and other special vehicles that are registered to agricultural producers and are used for agricultural work and production;
• vehicles that are wanted or stolen.

Conclusion

Remember that the tax in question is regional, and benefits are established in each region. And to find out whether you can take advantage of such privileges, you must definitely contact the tax service of your city and inquire about this issue.

Transport tax falls under the category. Therefore, the legislative framework regarding this taxation has only been adopted at the state level. Based on federal legislation, each region adopts its own law regulating transport taxes.

It may provide certain preferences to people who have retired due to age. How is transport tax calculated for pensioners in different regions of the Federation, and how can they receive what is due to them?

Nuances of regional taxation

Deputies of the Subjects of the Federation, when adopting local laws on taxation, can only expand the list of preferential categories of taxpayers. They have no right not to include in the regional law someone from the list posted in the Federal Tax Service.

Therefore, at the regional level, benefits are provided to all categories of the population allocated at the level of the Russian Federation, as well as to other categories of taxpayers.

Deputies are calculating the amount for which they can provide benefits, taking into account the economic level of the region, the condition of the roads, the number of registered expensive cars on which luxury tax is levied, and other factors.

Depending on its size, categories of citizens are determined who are partially or completely exempt from paying TN into the treasury.

We can summarize that there is no clear answer to the question: are pensioners exempt from paying transport tax? The mechanism for calculating TN is prescribed in the Federal Tax Service, and the rate at which it is calculated and the benefits for it are determined by laws adopted in the regions.

In some regions, transport tax is charged to pensioners with discounts, the amount of which we will discuss below, in others this category of the population is completely exempt from such taxation, and in others it pays the same as everyone else.

Taxes for large families

Different Subjects of the Federation assess transport tax for large families in different ways. The legislation of some regions stipulates that families are considered large, having 5 minor children, and in others - 4 or even 3 children under age.

Therefore, benefits for parents with many children in different regions differ depending on the number of children who have not yet celebrated their 18th birthday.

Transport tax for parents with many children is calculated with benefits provided as long as the conditions prescribed by law are met.

If, after the eldest children reach adulthood, the number of minors is less than provided for in the legislation of the region, then the family is no longer provided with benefits for calculating TN. She begins to rally TN in full.

Taxation of other beneficiaries

Transport tax rates.

The Federal Tax Service does not provide benefits for people with disabilities of group 3. The transport type of tax is not charged at all for all disabled people of groups 1 and 2.

But in many regions, a disabled person of group 2 or 1 does not pay transport tax to the budget for one car he owns. Being the owner of several vehicles, the benefit is issued for only one vehicle.

In some federal subjects, the tax, called transport, is charged in full for disabled people of group 3, while in others there are some discounts. Therefore, it will not be possible to unambiguously answer the question: do disabled people of group 3 pay transport tax. It is necessary to clarify which region we are talking about.

The tax benefit for labor veterans is recorded in the Federal Tax Service. They, like combat veterans, in accordance with the norm laid down in the tax code, are not charged a tax, which is called transport.

Regional laws are adopted on the basis of federal ones and cannot override their norms. Thus, in all regions, the considered categories of the population will be able to avoid paying TN for one vehicle owned by them.

Car owners do not need to study regional legislation on TN. They will be able to obtain information about existing benefits, as well as deadlines for making payments, from the division of the Federal Tax Service, or FTS for short, at their place of registration.

Tax officials are required to explain in detail what benefits a person can claim and how to obtain them.

What kind of transport do TN not pay for?

TN payers are the owners of the transport - the persons in whose name it is registered, and not those managing it by proxy.

Since TN rates are accepted in the regions, then the car owner, not the car. It happens that a car is registered in one region, but its owner has a residence permit in another region. Then the benefits apply to the region in which the car owner is registered.

TN is accrued regardless of whether the transport was used in the calendar year. It could stand idle all year or be repaired, but taxes must be paid into the treasury. But the Federal Tax Code contains a list of vehicles exempt from taxation.

We have indicated only points relating to individuals:

• cars purchased by law through social security authorities, with a power not exceeding 100 hp. or 73.55 kW;
• cars equipped for driving by disabled people;
• agricultural machinery;
• stolen cars.

In all the described options, documents must be submitted to the Federal Tax Service confirming that the pensioner’s transport belongs to the specified categories. The last option is confirmed by a certificate from the police that the vehicle was indeed stolen.

What benefits for pensioners are accepted in the regions?

An analysis of laws on labor tax has shown that the following options for preferential preferences for people retired by age have been adopted:

1. Pensioners are exempt from paying TN for one car, but a restriction is introduced to allow them to take advantage of the benefit provided.
   If you own two or more vehicles, preferential taxation is provided for one car, and for the rest you pay the entire amount of the accrued tax.
2. Pensioners are provided with a designated percentage discount on the accrued TN amount.
   Pensioners of the Nizhny Novgorod and Samara regions are allowed to pay 50%. In the Chelyabinsk region, pensioners are given a discount in the form of a reduced tax rate - only 1 ruble for each horsepower.
3. A restriction is introduced to allow you to take advantage of the discount.
   Residents of the Vladimir region can take advantage of a 75% discount by paying for the TN for passenger cars with an engine up to 150 hp. A similar discount applies to motorcycles equipped with engines not exceeding 50 hp. For trucks with a power not exceeding 75 hp. get a 50% discount. In the Kirov region, with the same limitation of vehicle power, a 50% discount is issued.

Types of tax benefits.

Pensioners in St. Petersburg will be able not to pay TN for a domestic car or motorcycle if they have no more than 150 hp, being the owner of a boat with an engine not exceeding 30 hp. Owners of two vehicles pay tax only for one vehicle.

Pensioners of the Krasnoyarsk Territory may not contribute fuel costs to the budget when their car has a power of up to 100 hp. For a more powerful car, as well as a second car, you will have to pay the entire amount of the accrued tax.

As we can see, in many regions pensioners are completely exempt from TN or can get a 50-75% discount if they comply with the restrictions established by local legislation.

In almost all regions, discounts can be issued for one vehicle. When owning a car or motorcycle, you need to decide what will be fully taxed and what will be subject to a discount.

Only in St. Petersburg, surrounded by water resources, deputies allowed pensioners who own both a car and a boat not to pay TN at all, but with restrictions provided by law.

Procedure for receiving benefits

You can use the TN benefit only after it has been initiated. This means that you can receive an exemption from payment of transport tax solely on the basis of a submitted application.

The pensioner needs to collect a package of documents required by current legislation and come to the Federal Tax Service to fill out a specially designed form for such an application. Previously, it was possible to submit an appeal written in free form.

When a pensioner owns several vehicles, the benefit can be issued for one vehicle. The right to choose belongs to the owner. For example, when owning a car and a boat, it is more beneficial to have preferential tax rates on the car.

A citizen who falls into several benefit categories must choose one benefit and apply for it for a specific vehicle.

Application for a transport tax benefit.

An application for transport tax benefits must be submitted with copies of the following documents:

• car registration certificates;
• vehicle registration certificates;
• Russian passport and TIN of the car owner.

You need to have the originals of all documents with you to check them with copies. If it is difficult for a pensioner to visit the Federal Tax Service on his own due to health reasons, then he can issue a power of attorney for someone.

In some regions, transport tax is not charged for military pensioners when they have owned a car for more than 15 years. To apply for the described benefit, you need to submit documents confirming your status as a military pensioner.

An important point in applying for benefits

It is advisable to fill out 2 application forms at once in order not only to submit it to the tax authorities, but also to keep it for yourself, but with the number of the incoming documentation, the date and name of the employee who accepted the application. This is done to be on the safe side in case of loss of documents or any misunderstandings.

The application contains information about the car owner, the vehicle he has and the reason for receiving the benefit. The tax authority has 10 days to consider the application and make a decision on it. After the specified time has passed, the applicant is informed of the decision made.

Most often, the decision is sent to the pensioner-applicant by registered mail, but other options are possible. A car owner who has not received a response within 14-21 days from the date of filing the application must re-apply to the same branch of the Federal Tax Service and provide his copy of the submitted application.

How often do you need to renew your benefit?

According to the current tax legislation, a discount for pensioners on the tax called transport tax, or a complete exemption from its payment, is issued only for 3 years. After the expiration of the specified period, the benefit must be issued again.

The number of requests to the Federal Tax Service regarding this issue is not limited. The procedure described above is always used.

When a pensioner sells or donates a car, he needs to independently report this fact to the local branch of the Federal Tax Service. Otherwise, he will be accused of fraudulent actions against the state.

Also, the tax service should be notified of the theft of the car. After purchasing a new car, you need to apply for the TN benefit again using a similar procedure.

What do you need to know about paying taxes?

TN is paid for the calendar year. Citizens, unlike legal entities, do not calculate it on their own. The calculations are carried out by Federal Tax Service employees and they send by mail a completed receipt and a notification indicating the amount of the TN and the deadlines for making the payment.

Tax notice for payment of transport tax.

The notice must be sent to the taxpayer no later than November 1 following the tax period of the year, and payment must be made before December 1.

The legislator has provided for a one-month period for transferring TN to the treasury. For each day of late payment, a penalty is charged. If the tax debt is not eliminated within 3 months, then in addition to the penalty, a fine will be charged.

Its size can be 20-40% of the amount of the resulting debt. The car owner is sent a notification with the specified total amount of debt, including TN, penalties and fines for late payment.

For citizens who have not eliminated their debt within six months from the date of its formation, Federal Tax Service employees send a second notification, which indicates the amount of the debt and is given an 8-day period for its repayment.

For transport owners who have not liquidated the debt, materials are sent to court in order to recover the resulting debt at the expense of their property.

Expert opinion

Natalya Alekseevna

Therefore, it is in the interests of car owners who have not received a notification at the beginning of November to contact the tax service. When a car owner finds out that he is not entitled to a benefit immediately, but after a couple of years, he needs to collect the list of documents described by us and come to the Federal Tax Service branch closest to his place of residence.

The pensioner submits 2 applications at the same time. In one appeal he asks for benefits, and in the second - to compensate for the overpaid amount of taxes. Only according to the law, it is possible to return funds overpaid to the budget only for the last 3 years.

Bottom line

At the federal level, the TN legislative framework has been adopted, which determines the methodology for calculating and making payments, as well as a list of preferential categories of citizens. At the regional level, a law on TN is adopted, which fixes the collection rate, lines for contributing money to the budget, and who has tax benefits related to the type of transport.

The benefit must be submitted. To do this, a corresponding application is submitted to the Federal Tax Service department, along with copies of documents specified by tax legislation. A person can use only one type of benefit issued for a specific unit of transport.

If you apply for a benefit late, you must submit an application for a refund of overpaid funds. You can get your money back within the last 36 months. We wish you good luck in everything!

The law of our state defines transport tax benefits for different categories of citizens, and the procedure for their application and the amount are established by the subjects of the region of Russia to which individuals belong. According to Chapter 28 of the Tax Code of the Russian Federation, this payment is a regional one; accordingly, the local government itself decides to grant privileges or completely exempt the car owner from this payment.

Who has transport tax benefits? The category of citizens who used them most was:

• veterans of the Great Patriotic War;
• citizens who took part in hostilities;
• Heroes of Russia and the Soviet Union;
• disabled people;
• liquidators of the consequences of the Chernobyl accident;
• large families.

Let us immediately note that when registering several cars for a pensioner, only one car will be eligible for the discount. Large families, as beneficiaries, enjoy a 0% tax, but it applies only to one car. There is also a certain limit on engine power: the first one hundred and fifty cubic centimeters are not paid for, otherwise you will have to pay extra for the extra “cubes”. Taxes are also not paid on some types of vehicles.

Due to differences in the formation of the local budget and differences in tax legislation, different regions of the country have their own rules for determining tax benefits for transport tax.

Table of car tax benefits in some regions of the Russian Federation.

Disabled people can take advantage of tax breaks when paying transport tax, but they will be given benefits for vehicles with an engine power of no more than 200 horsepower.

Registration of benefits

How to take advantage of the transport tax benefit? First of all, in order to receive the benefit, you need to fill out an application. When providing it, the usual form is used. You can fill it out in advance or directly at the tax office at your place of registration (samples of applications are usually available). The main thing is to provide two copies: one for the inspector, the second with an acceptance mark remains with the owner of the car. When registering, you will need to provide the following information:

• Full name of the person who is entitled to receive payment benefits;
• individual tax number;
• registration address indicating telephone number;
• passport details;
• passport of the technical device for the car to which the privilege applies;
• document the legality of receiving the discount (certificate of incapacity for work, pensioner’s certificate, combat veteran’s certificate, etc.)

In other words, it is required to prove the right to receive a tax break by providing service employees with documents that exempt them from paying the payment or reduce its amount. If the status of a citizen makes it possible to take advantage of several types of benefits, he is obliged to apply for it according to one of the points. If the car owner has information about the data of federal or regional legislation, then references to the data from articles of this law must be indicated in the application.

List of documents provided for registration

It should be noted that the documents listed below for applying for transport tax benefits can be provided by yourself or with the help of an authorized representative; it is also possible to send them by registered mail, not forgetting to include an inventory. It is necessary to attach originals and copies (except for the application) of the following forms:

• pensioner's ID;
• general passport;
• certificate or extract on the assignment of a disability group;
• technical passport for motor vehicles;
• statement.

If the application is not submitted to the inspectorate, then the person entitled to the benefit is obliged to pay the transport duty in full. Automatically, the tax inspectorate database receives certain information on individuals, but according to the law, inspectorate employees are not required to notify whether there are benefits, how to obtain them and how to apply for them.

Car owners have three years from the moment this right arose to complete the paperwork. In this case, the amount of the overpayment for this payment will go towards future payments or will be returned to the taxpayer. To do this, you will need to draw up the necessary application and submit it to the tax authority at your place of registration. The application will be reviewed and a decision will be received within ten days. In case of a positive outcome, the overpaid amount must be received by the individual no later than thirty calendar days.

If your relative is entitled to a preferential discount on car tax, but the vehicle is not registered in his name, he cannot transfer the benefit to you by proxy.

Benefits of a legal entity for transport payment

Enterprises containing motor vehicles registered with the State Traffic Safety Inspectorate on their balance sheet are required to charge transport tax regardless of their taxation. However, there is a list of vehicles that enjoy benefits. All of it is in the Tax Code in paragraph 2 of Article 358.

This includes:

• motor boats or oars with an engine power of no more than five horsepower;
• special vehicles for people with disabilities, issued by the social security service;
• water transport for fisheries;
• air transport of air ambulance and medical services;
• special transport;
• agricultural tractor;
• combines used to obtain rural products;
• wanted cars.

It is worth noting that privileges assigned by local management also apply to legal entities. For example, in some areas, enterprises do not pay tax on cars with environmental class 4 or 5. For complete information on the tax benefits provided, we will use the study of local legislation.

The connection between Plato and the transport tax

Some payers are faced with the question of who is entitled to transport tax benefits and who is exempt from payment, what documents must be provided when paying the road toll using the Plato system. Since 2015, the law has stipulated that ordinary citizens and those engaged in business activities can take advantage of a tax discount on a vehicle if their vehicle weighs more than twelve tons and is registered in the Platon road system.

In order to take advantage of the tax break, you must send a receipt to the tax authority confirming payment of the fee. If the amount of the fee paid is greater than or equal to the amount of the transport payment, then the payer had the opportunity not to pay this amount, and he has the opportunity to return it. Otherwise, the payment amount will be reduced by the amount of the fee paid.

Deadline for submitting an application for benefits

Tax officials advise submitting the entire package of documents by the first of May of the year following the reporting year. On the government services website it is possible to issue documents electronically, but this will require registration.

Article 363 of the Tax Code of the Russian Federation states that the final date for making payment for a transport facility is December 1, 2017 for the reporting year 2016. If the deadline for payment falls on a weekend, the payment deadline is postponed to the next business day. As practice shows, the tax authority sends a notification to payers no later than thirty working days before the end of the payment period. The payment receipt is most often sent by registered mail.

You should always check the information printed on the notice. If the data is inaccurate, you must fill out an application and send it to the inspection staff along with the notification received and wait for a letter with the correct data.

There are several options for paying transport tax. The most common is payment through Sberbank, Russian Post, payment terminals (you can only use your bank card so that you can identify the payer). The law provides for penalties in the form of interest and fines; penalties are accrued from the next day after the deadline for paying the tax. The amount of the fine can range from 20 to 40 percent of the amount of debt to the budget, and it is associated with intentional evasion of duty. There is also the option of collecting debt at the expense of the taxpayer’s property, and in extreme situations, criminal liability is possible.

From all this we can conclude that in our country, relaxations are applied to citizens and enterprises paying the transport tax, both at the regional and federal levels. Only vehicles must be registered with certain authorities, and the user must be recorded as the legal owner, who is entitled to benefits and has supporting documents.

If for some reason a taxpayer cannot determine what transport tax benefits he is entitled to, he can always get detailed advice on the issue of interest from a lawyer or apply for a car tax benefit by contacting the inspectorate.

A regular contribution from all vehicle owners is an obligation based on tax information.

But for some segments of the population, due to various life circumstances, this burden cannot be paid.

Therefore, they can count on transport tax benefits.

In Moscow, the procedure and timing of payments remained unchanged.

But who has the right to receive privileges and how? Let's try to figure it out.

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Transport tax benefits in 2017

The main tax benefit for car owners in 2017 is exemption from mandatory contributions for the duration of the validity of the legal significance of documentation confirming the provision of a special tax regime.

The benefit can only apply to one car owned by the person entitled to the benefit.

Note! If your car is stolen, and you have a protocol in your hands confirming the initiation of a criminal case, the exemption from the tax collected from vehicle owners is not removed.

In 2017, the Russian government does not plan to make any amendments to the tax code, including the transport tax.

The regulatory framework of the Tax Code of the Russian Federation regulates the right of regions to increase the minimum tax on movable property, taking into account the year of manufacture and class.

Who can count on benefits in the capital

Moscow provides tax discounts for car owners to the following categories of citizens:

• Holders of the Military Order of the USSR (three degrees of Glory) and citizens with the highest degree of distinction of the USSR and Russia.
• Citizens who lived with a resident card in limited territories in the Zelenograd free economic zone with a special legal status. Discounts are issued for 5 years.
• Organizations engaged in passenger transportation, except for companies providing payment by taximeter.
• Persons who are adoptive parents and guardians of disabled children.
• Category of persons who took part in the Great Patriotic War.
• Citizens who received disabilities while performing combat missions assigned by the armed forces of the USSR and the Russian Federation.
• Citizens with disabilities of the first and second groups.
• Owners of vehicles with a power unit (engine) power of no more than 70 hp. With.
• Prisoners of fascist dungeons.
• Persons injured during or as a result of the accident at the Chernobyl nuclear power plant.
• Father or mother of a family with three or more.
• Citizens who suffered after an accident at a plant for the production of nuclear weapons and isotopes (“Mayak”) or due to radioactive contamination of the Techa River.
• Citizens who received damaging ionizing radiation and became disabled after participating in complex operations to verify weapons of mass destruction (nuclear or atomic).

How to apply for benefits for a pensioner

The minimum tax on cars and privileges for citizens are determined at the regional level.

But are there any social tax benefits for transport tax in Moscow for pensioners?

Some constituent entities of the Russian Federation, including the capital, provide tax discounts to pensioners who have a personal vehicle.

A retiree does not need to study the tax code to take advantage.

He can obtain all the necessary information from tax officials.

You will need to submit an application to the National Tax Service and provide the following information:

• Grounds for receiving benefits or reducing the amount of transport tax.
• Information about (type, brand, year of manufacture).
• Vehicle registration number.
• Number of cars owned.

Documents confirming the right to benefits (pension certificate) must be attached to the application. The pensioner retains the right to determine the most beneficial benefit for himself.

It is important to know! The right to submit documents for registration of benefits is retained for 36 months from the date the preferential rights arise.

Benefits for disabled people

What are the transport tax benefits in Moscow for people with disabilities?

Quite often asked among citizens of the capital.

All discounts and benefits for transport tax for disabled people are regulated by local authorities.

In some regions such privileges are present, in others they are not provided at all.

In addition to the capital, discounts for people with disabilities are provided in the following regions and areas:

• Leningradskaya
• Krasnodar region
• Lipetskaya
• Voronezh
• Nizhny Novgorod
• Samara
• Saratovskaya

Benefits apply to those who have received disability of the first and second groups. In Moscow and the region, citizens with social disabilities who require protection and assistance from the state (disability groups 1 and 2) are completely exempt from tax contributions for transport.

As for patients with disabilities of the third group living in the Moscow region, they are guaranteed to receive a 50% discount. In the capital itself, this benefit does not apply to this category of citizens.

Remember, transport tax benefits in Moscow are not always identical to discounts in other regions.

Therefore, to find out about your rights and privileges regarding transport, you need to contact the tax service of your city, where you will be given a comprehensive answer to your questions.

You can find out who has tax breaks for transport from the video:

Submit your question in the form below

Do pensioners pay transport tax?

According to the norms of the current tax legislation, citizens who have a vehicle registered as their property have an obligation to pay transport tax. The Tax Code does not provide direct provisions for exempting persons of retirement age from paying transport tax.

In the tax system, transport tax is classified as a regional tax. The specifics of its calculation are determined not so much by the Tax Code of the Russian Federation, but by individual regional laws. Whether pensioners pay transport tax is entirely determined by the subject of the Russian Federation in which the pensioner lives. It is local authorities who can provide regional transport tax benefits for pensioners in 2016.

Transport tax benefits for pensioners

The type of benefit and its percentage usually depend on the type of vehicle, its technical features and/or the number of vehicles. The benefit may provide for either a partial reduction in the amount of transport tax paid or its complete abolition for pensioners.

Should a pensioner pay transport tax? This is a question that must be asked to the specialists of the tax authority at the place of registration of the pensioner. According to Art. 32 of the Tax Code of the Russian Federation, tax authority specialists are obliged to provide free information to citizens about current taxes and possible benefits.

If there is no opportunity to contact the tax office, then you need to independently study the law on transport tax adopted in the region where the pensioner lives. All laws on transport tax adopted in the regions can be found on the official Internet portal of the tax service www.nalog.ru in the section for individuals “Reference information on rates and benefits for property taxes”.

The Moscow Law “On Transport Tax” dated 07/09/2008 No. 33 with subsequent amendments does not provide for exemptions and benefits for transport tax for pensioners in 2016.

In the Moscow region, the issue of providing benefits is regulated by a separate law “On preferential taxation in the Moscow region” dated November 24, 2004 No. 151/2004-OZ. This Law does not exempt pensioners from the Moscow region from paying transport tax. Transport tax benefits are provided to certain categories of citizens: Heroes of the USSR, Russia, participants of the Second World War, disabled people of groups I and II and some others.

At the same time, passenger cars with an engine power of no more than 150 horsepower, and motor scooters/motorcycles with an engine power of no more than 50 horsepower are not subject to transport tax. The taxpayer is given the right to choose one vehicle to apply for the benefit.

If a taxpayer has the right to a benefit for a number of reasons, then he needs to choose only one. This basis for receiving this benefit is determined according to the taxpayer’s written application.

Thus, if a pensioner has the appropriate status and a vehicle that meets the specified criteria is registered to him, he has the right to the declared benefit when paying transport tax.

In the northern capital, transport tax is regulated by the Law of St. Petersburg “On Transport Tax” No. 487-53 dated November 4, 2002, as amended. The law provides for direct independent benefits for pensioners.

Pensioners do not pay transport tax for one passenger car, provided that its power does not exceed 150 horsepower. A prerequisite is its domestic assembly (produced in the Soviet Union or the Russian Federation). Also, pensioners do not pay transport tax for a motor boat, cutter or other water vehicle with a power of no more than 30 horsepower.

Independent transport tax benefits for pensioners in 2016 are not provided for by the regional legislation of such entities as the Rostov region, Pskov region, Smolensk region, Ulyanovsk region, the Republic of Ingushetia, the Republic of Buryatia.

It is important to analyze all the benefits provided for by regional law, since a citizen, without a direct benefit for pensioners, may qualify for a benefit on other grounds. For example, a car with up to 100 horsepower is often exempt.

From the presented analysis of regional legislation, we can conclude that the question of whether pensioners are required to pay transport tax can be answered only after studying the regional legislation in the place of residence of the pensioner.

How to take advantage of the transport tax benefit for pensioners?

If regional legislation establishes an exemption for pensioners from paying transport tax in 2016, then in order to exercise the right to a benefit, the pensioner must submit an application (free application form) to the tax authority, indicating the norms of regional legislation, according to which he is entitled to a benefit on payment of transport tax . The benefit is a right of the taxpayer, and therefore is of a declarative nature.

The application must be supplemented with the following attachments:

• a copy of the pension certificate;
• a copy of the vehicle passport (PTS) for the car;
• copy of the passport.

Until the pensioner declares that he has a benefit, transport tax will be calculated according to generally established rules.

In what case do all pensioners not pay transport tax?

According to paragraph 2 of Art. 358 of the Tax Code of the Russian Federation, a certain list of vehicles is not subject to transport tax without taking into account the status of the taxpayer.

Therefore, all pensioners do not pay transport tax if they own rowing boats, passenger cars modified for driving by disabled people, motor boats with a motor power of less than 5 horsepower, as well as cars distributed by social security authorities with a motor power of up to 100 horsepower.