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» Tax on a car over 150 liters for pensioners. Transport tax relief for pensioners - terms of provision, procedure for registration and package of documents

Tax on a car over 150 liters for pensioners. Transport tax relief for pensioners - terms of provision, procedure for registration and package of documents

The procedure, rates and deadlines for paying transport tax in Moscow for 2019-2018 are approved by the Law of the City of Moscow dated July 9, 2008 No. 33 “On Transport Tax” (with the corresponding amendments and additions in force in 2019).

The procedure and terms for paying transport tax in Moscow

The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded up to the whole ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.

Taxpayers-organizations pay tax no later than February 05 of the year following the expired tax period. During the tax period, the payment of advance tax payments by taxpayers - organizations is not made.

Thus, organizations need to pay transport tax for 2018 - before February 05, 2019, for 2019 - before February 05, 2020, and for 2020 - before February 05, 2021. More details about order of tax payment by legal entities read the article at the link.

The deadline for paying transport tax for 2018 for legal entities in Moscow is February 05, 2019

citizens pay vehicle tax on the basis of a tax notice sent by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the authorities that carry out state registration of vehicles on the territory of the Russian Federation. By individuals, the transport tax must be paid in the general manner no later than December 1 of the year following the expired tax period, that is, in 2019, the tax is paid for 2018, respectively, at the rates established for 2018, and the car tax for 2019 - until December 01, 2020.

Deadline for tax payment for citizens: since 2016, the deadline for paying transport tax on a car for individuals has changed - now the tax must be paid before December 01 (previously, the payment deadline was set before October 1).

Transport tax is payable no later than December 1 of the year following the expired tax period. That is, the car tax for 2017 must be paid before December 1, 2018, for 2018 - before December 1, 2019., and for 2019 - until December 1, 2020. If December 01 is a non-working day, the due date is postponed to the next business day.

The deadline for paying transport tax on a car in Moscow in 2019 is until December 02, 2019 (the tax is paid for 2018)

Transport tax rates in Moscow

Auto tax rates in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per one horsepower of vehicle engine power, one kilogram of jet engine thrust force, one register ton of vehicle or vehicle unit in the following sizes:

Name of the object of taxation

Tax rate (in rubles) for 2017-2018, 2019

Cars

over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive

over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive

over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive

over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive

over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive

over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive

Motorcycles and scooters with engine power (per horsepower)

up to 20 hp (up to 14.7 kW) inclusive

over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive

over 35 hp (over 25.74 kW)

Buses with engine power(per horsepower):

up to 110 hp (up to 80.9 kW) inclusive

over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive

over 200 hp (over 147.1 kW)

Trucks with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive

over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive

over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive

over 250 hp (over 183.9 kW)

Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower)

snowmobiles, snowmobile with engine power (per horsepower)

up to 50 hp (up to 36.77 kW) inclusive

over 50 hp (over 36.77 kW)

Boats, motor boats and other water vehicles with engine power (per horsepower)

up to 100 hp (up to 73.55 kW) inclusive

Yachts and other motor-sailing vessels with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Jet skis with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Non-self-propelled (towed) vessels, for which the gross tonnage is determined (per each registered ton of gross tonnage)

Airplanes, helicopters and other aircraft with engines (from each horsepower)

Aircraft with jet engines(per kilogram of thrust force)

Other water and air vehicles without engines (per vehicle unit)

Note,when levying car tax apply increased vehicle tax rates for expensive cars worth more than three million rubles.

Attention:due to the fact that the final tax amount depends on the category and brand of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the power of the car by the tax rate (taking into account the increasing coefficients for expensive cars).

Transport tax benefits in Moscow

The law of the city of Moscow “On transport tax” completely exempts from paying tax:

  1. organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles that carry passengers (except for taxis);
  2. residents of special economic zones of a technical-innovative type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered to these residents, from the moment they are included in the register of residents of a special economic zone. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle. The right to a benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
    • 2.1. organizations recognized as managing companies of special economic zones and carrying out activities for the purpose of implementing agreements on the management of special economic zones - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation . The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle - the benefit has been introduced since 2018;
    • 2.2. managing companies of the international medical cluster and project participants that have concluded agreements on the implementation of the project with the managing company of the international medical cluster and carrying out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered to the management companies of the international medical cluster and project participants. Benefits are provided to project participants from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster - the benefit is applied from 2018 to 2028;
  3. Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,
  4. veterans of the Great Patriotic War, invalids of the Great Patriotic War - for one vehicle registered for citizens of these categories;
  5. combat veterans, combat invalids - for one vehicle registered for citizens of these categories;
  6. disabled people of I and II groups- for one vehicle registered for citizens of the specified categories;
  7. former minors concentration camp prisoners, ghettos, other places of detention created by the Nazis and their allies during the Second World War - for one vehicle registered for citizens of these categories;
  8. one of the parents (adoptive parents), guardian, guardian of a disabled child - for one vehicle registered for citizens of these categories;
  9. persons who have cars with engine power up to 70 horsepower (up to 51.49 kW) inclusive - for one vehicle of the specified category registered for these persons;
  10. one of the parents (adoptive parents) in a large family- for one vehicle registered for citizens of the specified categories;
  11. Chernobyl victims - for one vehicle;
  12. individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - for one vehicle registered for citizens of these categories;
  13. individuals who have received or suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - for one vehicle registered for citizens of these categories;
  14. one of the guardians of a disabled person from childhood, recognized by the court as incompetent, - for one vehicle registered to citizens of this category.

Old-age pensioners do not have transport tax benefits in Moscow.

Important. The benefits listed in subparagraphs 3-8, 11-14 do not apply to cars with engine power over 200 hp. (over 147.1 kW).

Benefits are granted to individuals upon application on the basis of a document confirming the right to a benefit. If the taxpayer has the right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer.

Benefits do not apply to water, air vehicles, snowmobiles and snowmobiles.

In the event of the emergence (loss) of the right to benefits during the tax period, the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months preceding the month (following the month) of the emergence (loss) of the right to benefits to the number of calendar months in the tax period. In this case, the coefficient is calculated up to three decimal places.

Prepared by "Personal rights.ru"

The state is trying in every possible way to support the elderly. To this end, throughout Russia, benefits were provided to pensioners for transport tax. Thanks to them, retired citizens will be able to save on car maintenance by reducing or completely exempting from annual payments.

Transport tax for pensioners

Absolutely all people who own their own car are required to make contributions to the state budget. The pensioner becomes the payer of the transport fee after he registers the vehicle with the traffic police. The tax is charged from the date of registration of the vehicle. A citizen must pay a fee after receiving a notification from the tax authority.

The tax on the car is calculated by the employees of the Federal Tax Service based on the information received during the registration of the car. Individuals are required to make a contribution before December 1 of the year following the expired tax period, i.e. before December 1, 2019, a citizen is obliged to pay off the debt for 2017. Organizations for which the vehicle is registered must submit transport tax declarations to the inspection at the end of the year. This must be done before February 1 of the year following the expired tax period.

Article No. 358 of the Tax Code of the Russian Federation (TC RF) provides a list of vehicles (TC), the owners of which are required to make an annual contribution to the local budget. These include not only owners of cars and motorcycles, but also other equipment. An exception to this rule are owners of self-propelled harvesters, agricultural vehicles, rowing and motor boats with a capacity of up to 5 horsepower (l / s), cars equipped for the transportation of disabled people. The objects of taxation are:

  • air transport (airplanes, helicopters);
  • water transport of non-self-propelled, motor, sail types, jet skis;
  • hired cars, trucks,

What determines the amount of tax

The technical characteristics of the car are a decisive factor in determining the amount of payments. A citizen can conduct a preliminary calculation on his own in order to know how much he will have to pay after the end of the year, or simply wait for notification from the inspection. The tax amount is calculated taking into account the following parameters:

  • type of vehicle owned by a citizen (brand, model, date of issue, domestic or foreign car);
  • engine power, indicated in kilowatts (kW) or horsepower (l / s);
  • gross tonnage (if the citizen owns a non-self-propelled vessel);
  • transport costs, i.e. if the car is more expensive than 3 million rubles, then the amount of payments will increase due to an additional multiplying factor;
  • tenure, i.e. the actual number of months for the reporting time period during which the vehicle was registered for the taxpayer (including the date of registration and deregistration).

Increasing coefficients are applied for passenger cars of medium and high cost. If the price of the vehicle is 3-5 million rubles, and 2 to 3 years have passed since the year of issue, this indicator will be equal to 1.1. If a pensioner purchased a car for the specified amount 1-2 years ago, the coefficient will be 1.3, and if the car is owned for no more than 1 year, then the tax amount will increase by 1.5 times.

If the average cost of a vehicle is 5-10 million rubles, and no more than 5 years have passed since its release, the increasing indicator is 2. Citizens who own cars with an average price of 10-15 million rubles will pay a tax increased by 3 times to until the car is 10 years old. If the average cost of a vehicle is more than 15 million rubles, and the service life is less than 20 years, the multiplying factor is also equal to 3.

Legal regulation

Payment for the use of vehicles existed even during the USSR. According to the current legislation, this payment is classified as regional, i.e. funds go to replenish the local budget. At the federal level, the procedure for paying transport taxes is regulated by Chapter No. 28 of the Tax Code of the Russian Federation. The following bills are in force in the capital, which determine the procedure for making payments for the use of vehicles:

  • edition of 04/01/2015 of law No. 33 "On transport tax", adopted on 07/09/2008 in Moscow;
  • edition of October 22, 2014 of Law No. 129/2002-OZ “On transport tax in the Moscow Region”, adopted on November 16, 2002

Should a retiree pay car tax?

According to the all-Russian regulatory framework, all citizens who own a vehicle are required to make annual contributions. Full or partial tax exemption for pensioners is possible if it is provided for by the legislation of a particular region. The maximum discount for seniors is 50 percent. The city authorities can completely cancel the car tax for a pensioner if the citizen was a participant in hostilities or belongs to a socially unprotected category of the population.

Conditions for granting benefits

Citizens who own only one car can apply for a tax reduction. If a citizen has two vehicles, then he will pay full payment for the second one. Some regions/territories/republics provide a partial discount of 50% or 20% of the total tax. We should not forget about the restrictions that are set by the authorities of specific subjects. For example, owners of cars of domestic production or with a capacity of up to 150 l / s will be able to receive a discount. The category of pensioner affects the receipt of benefits:

  • Participants and veterans of the Great Patriotic War (WWII) or military operations, heroes of the USSR and Russia are completely exempt from paying taxes on vehicles with a capacity of up to 200 l / s.
  • Disabled people of groups 1-2, persons who retired early due to harmful working conditions, are completely exempted from payments for 1 car.
  • Old age pensioners in many regions are required to pay full contributions. Some areas offer discounts.
  • Citizens who previously served under a contract or in the bodies of the Ministry of Internal Affairs, and who retired early, can apply for a regional tax benefit.

Features of the calculation and payment of transport tax in the regions of the Russian Federation

Depending on the place of residence of the pensioner, the conditions for granting benefits also change. In the Chelyabinsk region, owners of one car (up to 150 l/s) and a motorcycle (up to 36 l/s) receive a reduced tax rate. The amount of payment is calculated on the basis of 1 ruble for each horsepower. For example, if the power of a pensioner's car is 120 l / s, the tax amount will be 120 rubles. If a citizen made payments in full, but at the same time fit one of the categories of beneficiaries, he can apply for compensation.

Residents of St. Petersburg who have reached retirement age may officially not pay transport tax if they own a water transport with an engine of up to 30 l / s or own a motorcycle with a power of not more than 150 l / s. If a Petersburger is the owner of one car and a boat, he will be able not to pay tax. In the Krasnodar Territory, elderly people who own a motor vehicle with a capacity of no more than 100 l / s are exempted from paying contributions.

Car tax for pensioners in Moscow and the Moscow region

The city authorities have decided not to provide a discount to vehicle owners who have become beneficiaries due to age. They will have to pay the tax in full. Some citizens confuse property fees with transport fees. An old-age pensioner can receive a refund of the funds paid for an apartment or residential building, but this rule will not apply to a car.

Who is exempt from paying

Tax benefits for pensioners on transport tax are provided in Moscow and the Moscow Region to certain categories of citizens. At the same time, they are divided into 2 categories: completely exempt from payments for 1 car with an engine up to 150 l / s or a motorcycle up to 50 l / s and receiving a 50% discount on payment under similar conditions. The second group includes disabled people of group III. No tax will be charged in Moscow and the Moscow Region from the following categories of pensioners:

  • citizens affected by exposure to radiation;
  • disabled children, groups I and II;
  • veterans and participants of the Great Patriotic War, heroes of the Soviet Union, heroes of the Russian Federation, full cavaliers of the Order of Glory;
  • owners of cars with an electric motor.

How to apply for vehicle tax benefits for pensioners

A citizen who decides to exercise the right to reduce annual mandatory contributions must first contact the local inspection. Tax specialists will talk about the latest changes in local legislation, report on the necessary documents. Vehicle tax relief for pensioners is available in most regions for only 1 vehicle. The granting process takes 3 steps:

  1. Collection of documents and writing an application. Certificates and certificates should be issued in advance, but it is better to fill out the form for receiving benefits for a pensioner under the guidance of a tax inspector.
  2. Submission of a package of documents with an application to the Federal Tax Service. After the inspector checks the availability of all the official papers necessary to receive benefits, he will issue a receipt to the pensioner. With her, an individual will be able to come in 10-14 days and find out the decision of the Federal Tax Service.
  3. Wait for the decision of the Federal Tax Service in 10 days. The pensioner will be sent a notification that he received the benefit or his request was denied. The document always indicates the reason for the negative decision.

Application to the FTS

After the pensioner is convinced that he is entitled to receive benefits, he can proceed to its registration. An individual must write an application for a discount or full tax exemption. The application form can be downloaded from the website of the Federal Tax Service or received at the nearest inspection. Until 2017, car owners made an application on their own, but then form 1150063 was introduced. In addition to their personal data, a pensioner must indicate when filling out the form.

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Vehicle owners are required to pay an annual tax of the same name. This rule does not bypass pensioners. In 2019, there were no innovations in the provision of benefits at the federal level for them, however, most regions introduce their own subsidies. About that, and also what is the practice of providing benefits at the regional level, we will talk further.

Transport tax: definition and general calculation rules

Vehicle tax is a government tax levied on every owner of a registered vehicle. Its size depends on a number of factors, ranging from the region of residence to the engine power of the car. The main purpose of introducing a tax on transport is to accumulate funds for further use for the repair and construction of roads. It is worth saying that analogues of the transport tax exist in all countries of the world.
The vehicle tax is mandatory. Contributions to the treasury are made once a year.

The owner of the car is obliged to pay the tax before December 1 of the year following the reporting year. That is, car owners will receive tax receipts for 2018 in 2019.

Transport tax is subject to:

  1. Motor scooters.
  2. Motorcycles.
  3. Cars.
  4. Water vehicles.
  5. Trucks.
  6. Self-propelled vehicles.

As mentioned above, the calculation of the amount of transport tax depends on a number of individual factors. One of them is the rate set at the regional level. The regions also provide for the provision of benefits for certain categories of citizens.

Should a pensioner pay transport tax?

Pensioners are exempted from paying transport tax if the engine power is less than one hundred horsepower. If the power of the car exceeds this value, its owner will be charged a tax, taking into account the number of indicators above.

Example. Citizen S. retired due to age, he owns a car with a capacity of 110 hp. The regional rate is 10 rubles. for 1 hp The pensioner is obliged to pay tax in the amount of 100 rubles, i.e. for 10 hp

It is not excluded the provision of benefits for pensioners and other parameters. Each of them, as mentioned above, is determined at the level of the government of the region.

Any pensioner can use the right to provide benefits for paying transport tax, regardless of whether he continues to work at work after reaching retirement age or not.

In some situations, the age of citizens for retirement is reduced if they work in hazardous industries or in the northern regions. They can also take advantage of the discount.

Example. Citizen Ch. is the owner of a car with a power of 95 hp. The woman retired at the age of 50, having worked for 20 years in a chemical plant. Citizen Ch. is completely exempt from paying transport tax.

Regional rate and transport tax benefits for pensioners

The regional rate for transport tax varies from 5 to 25 rubles. The government of each region sets its own rates, based on the income level of citizens and the general condition of the roads. Thus, for a car of the same brand, owners from different regions will receive a receipt for transport tax with different amounts.
The government of individual regions establishes additional benefits for the transport tax for the disabled, veterans and pensioners. You can get acquainted with them by visiting the tax office located in your city.
We propose to consider the practice of granting benefits by region:

  • Moscow pensioners in 2019 will have to pay for transport tax on a general basis. There are no benefits for them. However, if a citizen is disabled or a participant in the Second World War, he will be granted benefits on a general basis.
  • Pensioners living in St. Petersburg will be able to count on the provision of benefits for one car, provided that the engine power is not more than 150 hp.
  • Pensioners of Novosibirsk and the region will also be able to count on preferential terms. They relate to the provision of a 20% discount on the transport tax for cars whose power does not exceed 150 hp.
  • Kirov pensioners have the right to issue a 50% discount on cars with a power of up to 150 hp. Disabled people of the second and third groups, as well as Chernobyl victims, will receive a 70% benefit, disabled people of the first group are completely exempt from paying transport tax.
  • Pensioners of the Samara region receive a 50% discount on transport tax, regardless of the power of the car.

Granting of privileges for the transport tax in a number of regions is not practiced. This is mainly due to the poor financial situation of the region itself.

Federal Vehicle Tax Relief

According to the current legislation, the regulation of the accrual and rate of transport tax is carried out at the regional level. However, the government of the country still has the right to introduce its own laws. In particular, these include the provision of 100% exemptions for the payment of transport tax on military equipment, as well as cars equipped for the needs of the disabled, regardless of whether the citizen is a pensioner or not.
Parents of minor children with disabilities are also entitled to benefits. In this case, the obligatory conditions are the power of the car, not exceeding 100 hp, as well as its use for transporting a disabled child. The benefits also apply to vehicles with a capacity of up to 100 hp, purchased for a disabled person at the expense of social funds.

There are no specially designed benefits for pensioners at the state level.

They are determined exclusively at the regional level. However, if a pensioner is a disabled person of the first or second group, a participant in hostilities, he is guaranteed to receive discounts and benefits on the transport tax in any case.

Registration of benefits for the transport tax for pensioners

The provision of transport tax benefits is declarative in nature. This implies the need for a personal appeal of the pensioner to the tax service to issue the due discounts. It is worth saying that the employees of the Federal Tax Service cannot search for citizens and inform them of the available benefits, so pensioners must independently study and know their rights.
A citizen who wants to apply for a transport tax exemption must contact the tax service, providing the following list of documents:

  1. Original and photocopies of the passport.
  2. Pensioner's ID.
  3. Documents for the car (PTS, certificate of registration).

In the Federal Tax Service, a citizen is obliged to personally fill out an application with a request for benefits. By default, it specifies:

  • The name of the branch of the tax authority to which the application is submitted.
  • Passport details of the applicant.
  • TIN number.
  • Reasons for receiving benefits.
  • List of documents attached to the application.

At the end of the application, the date of preparation and the signature of the applicant are put. There are four ways to submit documents to the Federal Tax Service:

  1. Personally. A citizen makes an appointment with the tax service, betrays the full package of documents to an authorized employee.
  2. Letter. The pensioner has the right to submit documents through the Russian Post in the form of a registered letter.
  3. Electronic application. Modern technologies allow you to apply for benefits without leaving your home. It is enough to register on the website of the State Services or the Federal Tax Service.
  4. Through a legal representative. A pensioner can issue a power of attorney to manage personal affairs for relatives or acquaintances. Under its terms, they will be entitled to submit documents to the Federal Tax Service on behalf of the principal.

When sending documents in the form of a registered letter, a citizen should be aware that their notarization is not necessary. The main thing is to put a signature and the inscription “true” on the documents. A similar rule has been used by the Federal Tax Service since the beginning of 2014.
The application form presented above and the list of documents required to apply for a transport tax exemption are of a general nature. In the regions, it is possible to introduce a simplified registration of applications, as well as an additional list of documentation. In this regard, before submitting an application, it is recommended to visit the branch of the Federal Tax Service and find out personally what documents are required.
When accessing the electronic vehicle tax exemption application form, a retiree must fill out a short form with personal details. Unfortunately, electronic applications do not completely exempt from the need to visit the Federal Tax Service. The citizen will be assigned a date and time at which he must visit the tax office in person, provide documents and confirm his application.

When the transport tax ceases to accrue for pensioners

After submitting an application and documents to the Federal Tax Service for the provision of benefits, all the data provided are thoroughly checked. If they correspond to reality, the accrual of transport tax is terminated, i.e. receipts stop coming. As a rule, if a citizen has time to apply for a benefit before the onset of autumn, the tax will not be calculated.
It is worth saying that different regions practice their own methods for granting benefits, including the date they are granted. In some regions, citizens recalculate the amount of tax for all periods after retirement, returning the funds paid to the current account, in others, the benefit is accrued from the date of submission of documents. In this regard, the pensioner should not neglect the right to cancel the transport tax, and will contact the Federal Tax Service immediately after its appearance.

What to do if receipts do not stop coming after applying for benefits

Occasionally, situations occur when transport tax receipts do not stop coming even after the exemption has been issued. As a rule, there is a place to be an erroneous accrual. In this case, the pensioner should re-apply to the Federal Tax Service with the provision of the received receipt.
Employees of the tax service will conduct an internal investigation of what happened, find the error and reset the amount of tax calculated. It is worth noting that if an erroneous situation occurs, a citizen should contact the Federal Tax Service as soon as possible to eliminate it, without relying on the fact that the employees of this organization will find it themselves.
In conclusion, we recall that transport tax benefits for pensioners are provided at the regional level. Their registration does not occur automatically after going on a well-deserved rest, but requires full registration with writing an application and submitting a whole package of documents to the Federal Tax Service.

The transport tax for pensioners in 2018, its amount and terms of payment are regulated, as in previous years, by the Tax Code of the Russian Federation and regional legal acts. Each region has the right to establish additional discounts for its senior citizens. Transport tax benefits for pensioners in 2018 are being actively discussed at the Ministry of Finance of the Russian Federation, and it is possible that some of them will be fixed at the federal level.

What is a transport tax

A vehicle tax is a levy levied on the owners of any registered vehicle. The amount charged is influenced by various factors - from technical characteristics to the place of registration. The main purpose of the collection under consideration is the accumulation of a financial base to support the state's road network - the repair of worn-out pavement, the construction of new roads.

What vehicles are taxed

The following types of vehicles are subject to taxation:

    Motorcycles, scooters.

    Self-propelled vehicles on pneumatic, caterpillar tracks.

    Water and air vehicles.

What determines the amount of tax

The amount of the fee paid by vehicle owners depends on several parallel factors. The category to which the vehicle belongs (passenger car, water, self-propelled, etc.), place of registration. Rates are regulated by the region independently. When calculating tax deductions, the brand of the car, engine power are taken into account. The less powerful the engine, the lower the fee, and the minimum number of horsepower taxed is 100. Some categories of persons are provided with tax breaks.

Do pensioners pay transport tax in 2018

Veterans are exempt from paying the fee for the vehicle if the engine power of the vehicle is less than 100 hp. In other cases, depending on the characteristics of the cars, preferential conditions apply in the territory of most subjects of the Russian Federation, and the amount is calculated on an individual basis. If the power of the existing equipment exceeds the above level, then only the number of horsepower exceeding 100 is subject to the fee.

For example, the approved tax rate is 10 rubles per 1 hp, and a pensioner owns a car with a 110 hp engine. The fee will be 10 * 10 = 100 rubles. If the number of vehicles owned by a pensioner is more than one, the second vehicle is taxed in the regular manner.

In 2018, all citizens who have reached the age of 60 (men) and 55 years (women) who receive a legal state pension are entitled to preferential conditions for auto tax for pensioners in 2018. The exception is citizens who previously worked in the far north, for whom the age has been reduced by five years and is 55 for men, 50 for women.

Regional legislation

The tax rate - one of the key factors affecting the amount of the fee - is regulated at the regional, not the federal level. In 2018, it will amount to 5-25 rubles per 1 hp, that is, drivers will pay differently for the same car depending on the region. In addition, there is the concept of local benefits, i.e. the rate can be reduced or increased for different categories of motorists - disabled people, veterans, etc.

Moscow pensioners in 2018 will not be included in the list of citizens whose vehicles are exempt from taxation. They, like other Muscovites, will be able not to pay only if the power of their car is less than 70 hp. Preferential terms of fees will remain only for large families. In St. Petersburg the situation is somewhat different. Pensioners of the northern capital are exempted from paying a fee for one vehicle registered to an elderly St. Petersburg citizen, with some reservations. The following vehicles owned by a pensioner are not subject to taxation:

    Passenger car of domestic production older than 1991, with an engine of no more than 150 hp.

    Water vehicles with an engine up to 30 horsepower, except for motor-sailing vessels.

Residents of the Novosibirsk Region who have reached retirement age will receive the following benefits:

    passenger cars with engine power up to 150 hp subject to 20% tax;

    motor vehicles with engines up to 40 hp does not require payment of a fee;

    self-propelled tracked and pneumatic vehicles are taxed at 5% of the rate approved by the regional authorities.

Federal Regulations

Transportation fees are regulated by local authorities separately for each region, but there are norms approved at the federal level. In accordance with the requirements of the federal authorities, military vehicles and cars equipped for the disabled are not subject to taxation, and the age category is not limited.

A child with a disability is entitled to the benefits provided to his parents if the vehicle is intended for his transportation. Cars with an engine power of up to 100 hp, received with the support of social protection authorities for the disabled, also belong to the group of preferential vehicles. This rule applies to all people with disabilities.

How to apply for benefits for pensioners on transport tax

Tax on a car for a retired pensioner is a significant waste. But in order to take advantage of the allowance, each pensioner will have to take care of himself: collect a package of documents and submit it to the department of the federal tax service. The current legislation does not oblige employees of the Federal Tax Service to collect information about beneficiaries; benefits are declarative in nature.

Application to the FTS

In order to pay the transport tax for pensioners in the future 2018, a driver who wants to take advantage of preferential taxation conditions must write an application to the Federal Tax Service. The right to receive a discount or exemption from the fee must be confirmed by certain documents - a pension certificate, a health certificate, a veteran's certificate. If these conditions are met, the transport tax for pensioners can be reduced.

When submitting an application, you must certify it with your signature, indicating the following information:

    The name of the branch of the Federal Tax Service to which the citizen applies.

    Name, position held by the addressee of the application.

    Name, contact details of the applicant.

    Series, passport number, TIN and registration address of the recipient of benefits.

    Grounds for obtaining a discount or tax exemption with details of documents confirming this.

    List of documents attached to the application.

    The date the application was made.

Submission methods

The current legislation of the Russian Federation allows applying for benefits in several ways:

    Paper statement. The traditional form of contacting the federal services by personal appearance at the tax office with all documents.

  1. Postal appeal. A convenient way if it is difficult to get to the Federal Tax Service, where a citizen is required to provide certified copies of documents and the original application. Since 2014, notarization is not required, a citizen can leave the inscription "Correct", a signature with a transcript, and the date of certification on the copy.

    The amount of tax will decrease for pensioners in 2018 not everywhere. According to the Law of the city of Moscow dated 07/09/2008 "On transport tax" (as amended on 07/12/2017), pensioners by age are not provided with preferential terms when paying transport fees. In this case, motor transport tax will not be levied on participants in the hostilities of the Great Patriotic War, Heroes of the Soviet Union and the Russian Federation. In addition, the benefit is provided to victims of the Chernobyl disaster, disabled people of the first and second groups.

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At the moment, vehicles are used by everyone without exception, regardless of gender and age, that is, pensioners, including. This is direct evidence that the country's economy is at a fairly high level.

A large number of modern banks are issuing loans that are specifically designed for pensioners, so that older people can buy cars at a good discount and even receive special benefits for pensioners on transport tax.

This is an ideal opportunity to reduce the cost of maintaining a car, which is especially important if its cost is high enough.

Every person who retires is interested in the question of what benefits he can count on, as well as in what amount he should pay tax in one case or another. This is exactly what you can find out in this article.

First of all, you need to understand what a tax on transport is.

This is a special type of tax, which can be classified as a mixed type of payments, since it combines federal and regional features. At the federal level, the basic rules for taxation are determined.

More precisely, the following points are taken into account:

  • who is the payer;
  • what is the object for which the tax amount is paid;
  • rate frames;
  • calculation rules;
  • payment procedure.

At the regional level, exact rates are determined, as well as benefits that are provided to different categories of people, including pensioners.

If earlier, a positive answer to the question of whether pensioners pay transport tax with benefits could only be obtained in some regions with a more successful economic situation, then in 2017 a law came into force regarding the provision of transport tax benefits for all pensioners in the country, regardless of region their residence.

In any region of Russia, transport tax benefits for the elderly are currently established, the subject establishes only the right to them and rates.

Each region may have different taxes and benefits.. To find out about them, it is absolutely not necessary to study the entire modern tax code, just call the organization of the local tax office, where they will give answers to all questions.

Each pensioner will receive a response with clear numbers. If you want to understand the general principle of tax calculation and understand how tax benefits are calculated for pensioners on transport tax, you should familiarize yourself with the information below.

Due to the fact that the taxation of cars in different regions is calculated differently, there are general rules that are common to each region.

Answering the question whether pensioners are exempted from paying transport tax, it can be noted that The following categories of pensioners do not pay transport tax:

  1. Heroes of the Soviet Union and the Russian Federation.
  2. WWII participants.
  3. People who were captured by the Nazis.
  4. Pensioners who have suffered nuclear and man-made disasters.
  5. Disabled people of 1 and 2 groups or WWII.
  6. Owners of cars with engines of low power, that is, up to 70 horsepower.

It is worth knowing that if a pensioner fits the category of a disabled person or a veteran, he will be completely exempted from paying transport tax only if the engine power of the car does not exceed 200 horsepower.

Only for them, the answer to the question of whether pensioners should pay transport tax will be negative.

Pensioners from St. Petersburg receive benefits if their engine power does not exceed 150 hp. or one water transport with a capacity of up to 30 horsepower.

In the Sverdlovsk region, benefits can be used if you have a car with a power of up to 150 hp or a moped with up to 36 hp.

In all other regions, preferential conditions for pensioners are the same as those listed above.

The limits on the permissible power of a car may be different, but such indicators as disability and services to the fatherland remain, as a rule, unchanged.

Each pensioner should know the answer not only to the question of whether there is a discount on the transport tax for pensioners, and if so, how the process of their registration and calculation goes. This will help to understand and find out whether it is necessary to pay tax and in what amount.

With the question of whether the benefit is charged to a certain category of citizens, everything is clear. If a pensioner is included in one of them, it is worth moving on to the process of applying for a transport tax benefit.

Registration of all types and categories of tax benefits is a process that will require compliance with the exact sequence of actions. To apply for a benefit, a pensioner will need to complete certain important steps.

First of all, applications are submitted to the tax organization located next to the place of registration. It is compiled in full accordance with the previously approved form.

The application must be accompanied by special documents that will be the basis for obtaining benefits..

If a person in his category fully complies with the preferential category, he will receive a benefit in the form of a deductible amount, which will be returned to the pensioner.

Speaking of documents, it can be noted that for the most part these are papers that will confirm that a person has the right to receive transport tax benefits and a passport. In some cases, other documents and certificates may be required.

The main advantage of obtaining benefits is that it is not required during the collection process to contact various additional authorities to collect secondary papers.

So, in order to apply for pension benefits for transport tax, the following documents will be required:

  • passport of a citizen of the Russian Federation for identification;
  • a document confirming the right to receive benefits. These can be copies of the ITU act, certificates of participation in the Second World War;
  • pensioner's ID;
  • documents that will indicate that the pensioner is the owner of the car, for which you will need to pay tax. Here you can note a certificate of ownership and title of the car.

This concludes the list of required documents. All papers and certificates must be in perfect condition, otherwise the application may not be accepted.

An application that is submitted for the right to provide benefits must be written in any form, there is no clear structure, but there are requirements regarding its content.

The following information must be provided without fail:

  1. The name of the tax office where the application is being submitted.
  2. Personal data, TIN, as well as the position of the employee to whom the document is sent.
  3. Passport details of the pensioner who wrote the application.
  4. Place of registration, as well as contacts of a citizen who claims to be a recipient of benefits.
  5. List of documents to be attached to the application.
  6. Grounds and reasons for contacting the tax office with a detailed indication of all the features.

At the end, the number of the application and the personal signature of the person who compiled it must be affixed.

Where to apply?

A well-written and compiled application for benefits and all documents are submitted to the nearest tax organization. The application is written by hand, for this a blue, purple or black pen can be used.

If the application is sent by e-mail in hard copy, all supporting documents must be attached in scanned form. If the documents are sent by mail, they must first be certified by a notary.

First of all, the pensioner applies to the tax service with a package of documents necessary for obtaining benefits. This process can be carried out in different ways.

For this reason, the right to receive benefits is active; a person can receive it only after providing documents and an official application.

If a pensioner applies for several possible benefits at once, in the application he indicates the category that is more beneficial for him.

Immediately after consideration of the application and confirmation of the full right to issue and receive transport tax benefits, tax organization employees will provide all the due benefits.

For the reason that the transport tax may be different in different regions and settlements of the Russian Federation, its amount must be calculated according to individual criteria.

The amount of the accrued tax directly depends on the type of model, as well as on the model of the vehicle being owned. Benefits also depend on these parameters.

It is for this reason that the full transport tax due is initially calculated, and then you can proceed to the calculation of benefits.

The calculation is carried out in the following sequence:

As a result of such calculations, the amount of benefits that a pensioner can count on is obtained..

As can be seen from all of the above, the registration process will not require spending a lot of time, especially if you do the paperwork through a personal visit to the tax inspection organization, and not send everything by mail.

Conclusion

Transport tax benefits may not be available to all pensioners, as they are required to meet certain categories established in the modern Tax Code.

In certain situations, you can pay half of the tax due or not pay it at all.

If the pensioner meets certain requirements, he will need to correctly fill out an application and collect the necessary documents. In this case, you can significantly reduce the cost of maintaining a personal vehicle.