The peculiarity of the transport tax is that it is regulated not only by federal legislation. Each region independently adopts regulations that apply to older people. depends on the technical characteristics of the car.
What federal benefits can pensioners use?
- persons with the status of a WWII veteran;
- disabled people of group 1 or 2;
- Heroes of the USSR and Russia;
- people who took part in the liquidation of the Chernobyl accident.
- people awarded medals of the Order of Glory 1-3 degrees
The applicant must contact the tax office that serves his area. A person must fill out an application and attach all the necessary documents to it. The elderly person must prove their eligibility for the tax exemption. In addition to the application, you need to take your pension certificate with you. Specialists require citizens to provide a passport. It is best to photocopy all the necessary documents in advance. Federal benefits apply regardless of regional requirements.
There are several features regarding tax calculation:
- The state does not charge a fee for using a boat that is equipped with a motor with a power of no more than 5 hp. With.
- A pensioner may not pay for agricultural equipment (combine harvester, tractor).
- Owners of cars with an engine that has a power of no more than 100 hp will not have to pay the tax. With.
- Taxes are not imposed on vehicles owned by disabled people.
Transport tax for pensioners in the Moscow region. Payment procedure
There are certain deadlines for settling your obligations. Transport tax in the Moscow region must be paid no later than November 30. Moreover, tax officials must notify the elderly person in advance. Pensioners are notified of the amount of the fee for the vehicle.
Elderly people often ask how it is calculated transport tax? Benefits in the Moscow region for pensioners is established taking into account federal laws. Owners of water and air transport have to pay the most. The amount of tax collection can range from 200 to 500 rubles. For an aircraft without an engine you will have to pay about 2 thousand rubles. Owners of trucks pay a fee of 20-58 rubles. hall. With.
Transport tax for pensioners in the Moscow region calculated taking into account the age of the car. The state sets an increased rate for cars that have been used for more than 5 years. Fans of motorcycles pay into the budget from 9 to 50 rubles per liter. With. Taxation also applies to snowmobiles. Their owners pay from 25 to 50 rubles per liter. With.
Not only certain categories of pensioners are exempt from paying transport tax in the Moscow region.
The fee is not charged to legal entities that employ older people. The fee may not be paid by public organizations that provide assistance to pensioners.
Disabled people of groups 1 and 2 are completely exempt from paying transport tax. Disabled citizens with category 3 are required to pay 50% of the fee.
Are there regional transport tax benefits for pensioners living in the Moscow region?
Tax benefits for residents of the Moscow region are regulated by local regulations. Elderly people have to pay the full cost of using cars. Transport tax in the Moscow region for pensioners who received group 3 disability is calculated taking into account a 50% discount.
Important! The amount of the fee depends on the engine power and the period of ownership of the car.
Procedure for calculating transport tax
To determine the amount of the fee, you need to multiply the bet by the power of the motor installed in the car. The amount of tax depends on the length of time the vehicle has been owned by the pensioner. The resulting figure is multiplied by the number of months and divided by 12.
To pay the state you need to go to the tax office website. The user can pay off debts remotely using online banking. Transport tax for pensioners in the Moscow region you can pay in cash. To do this, you need to contact the bank's cash desk.
When does the transport tax begin to be calculated?
The fee is calculated from the moment the car is registered with the traffic police. Some citizens use transit numbers. They are issued upon delivery of the vehicle to the manufacturer for various reasons. For example, the machine user may require the installation of an additional set of equipment. In such cases, tax begins to be calculated from the date the transit number is issued.
Is there a fee for a person driving a car under a power of attorney?
A person driving a car under a power of attorney is not required to pay tax. The pensioner has to pay off his debts despite the fact that he does not use a car. The elderly person receives a notice indicating the amount of the mandatory payment.
The tax office sends a receipt by mail. However, there are other ways to serve a document. A pensioner can use access to his personal account on the tax office website. Information may be provided to the taxpayer personally. In this case, the elderly person must sign the notice.
Can military retirees count on benefits?
The issue of a discount when calculating the fee is within the competence of local authorities. Former military personnel living in the Moscow region are not entitled to transport benefits.
Transport tax for pensioners by region table
Transport tax benefits for pensioners | Regional law |
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|---|---|---|
No benefits | Moscow City Law "About transport tax" (as amended as of 04/01/2015) |
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Moscow region | No benefits | Law of the Moscow region “On preferential taxation in the Moscow region” (as amended as of 03/02/2016) |
Saint Petersburg | Pensioners do not pay transport tax for 1 vehicle, provided that it is a domestically produced passenger car (Russian Federation, USSR until 1991) with an engine power of up to 150 hp, a boat, a motor boat or another water vehicle (with the exception of yachts and other sailing and motor vessels, jet skis) with engine power up to 30 hp. | Law of St. Petersburg (as amended as of June 21, 2016) |
Republic of Adygea | Pensioners pay a transport tax in the amount of 50% of the rate established in the region for 1 vehicle for cars, motorcycles and scooters | Law of the Republic of Adygea (as amended on August 4, 2016 No. 565) |
Republic of Bashkortostan | No benefits | Law of the Republic of Bashkortostan “On transport tax” dated December 25, 2015 No. 304-z |
The Republic of Buryatia | No benefits | Law of the Republic of Buryatia (as amended on May 7, 2016 No. 1754-V) |
Leningrad region | Pensioners are owners of vehicles with an engine power of up to 100 hp. (up to 73.55 kW) and motorcycles (motor scooters) with engine power up to 40 hp. (up to 29.4 kW) pay 80% of the established tax rate for 1 vehicle | Law of the Leningrad Region (as amended as of 06/06/2016) |
Altai region | Pensioners are exempt from paying transport tax for 1 passenger car with an engine power of up to 100 hp. (up to 73.55 kW); for 1 motorcycle and scooter with engine power up to 35 hp. (up to 25.74 kW) | Law of the Altai Territory of October 10, 2002 No. 66-ZS “On transport tax on the territory of the Altai Territory” (as amended as of 10/03/2014) |
Amur region | Pensioners who have been assigned an old-age pension do not pay tax for 1 vehicle with an engine power of up to 100 hp. regardless of retirement date. The benefit is provided provided that the vehicle owner drives it independently or is driven by his spouse. | Law of the Amur Region of November 18, 2002 No. 142-OZ “On transport tax on the territory of the Amur Region” (as amended as of 09/01/2015) |
Arkhangelsk region | The benefit is provided to pensioners - owners of vehicles for a tax amount not exceeding 980 rubles. | (as amended as of 10/24/2014) |
Astrakhan region | Pensioners receiving an old-age pension do not pay tax on passenger cars with an engine power of up to 100 hp. (up to 73.55 kW), motorcycles, scooters with engine power up to 40 hp. (up to 29.42 kW), boats, motor boats with engine power up to 30 hp. (up to 22.07 kW), in relation to one vehicle at the taxpayer’s choice. | Law of the Astrakhan region "About transport tax" (as amended as of November 27, 2015) |
Belgorod region | Pensioners do not pay tax on 1 vehicle (at the discretion of the owner) with an engine power of up to 100 hp. (up to 73.55 kW). The transport tax rate is set for pensioners in the amount of 10 rubles. per hp in relation to 1 vehicle (at the discretion of the owner) with an engine power of over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) | Law of the Belgorod region "About transport tax" (as amended as of July 11, 2014) |
Bryansk region | Pensioners pay 50% of the established rate for passenger cars with an engine power of up to 100 hp. (73.55 kW), for motorcycles and scooters with engine power up to 40 hp. (29.42 kW) | Law of the Bryansk region "About transport tax" (as amended as of 11/09/2015) |
Vladimir region | Pensioners of all categories for cars with an engine power of no more than 150 hp. With. (110.33 kW), motorcycles and scooters with an engine power of no more than 50 hp. With. (36.78 kW) pay 25% of the tax rate only for 1 vehicle. For trucks registered before January 1, 2003 with an engine power of no more than 75 hp. With. (55.16 kW) pensioners pay 50% tax only for 1 vehicle of their choice. | Law of the Vladimir region "About transport tax" (as amended as of 06/02/2016) |
Volgograd region | No benefits | Law of the Volgograd region "About transport tax" (as amended as of 10/28/2016) |
Vologda region | Pensioners in relation to a passenger car with an engine power of up to 150 hp. (up to 110.33 kW), motorcycle and scooter with engine power up to 40 hp. (up to 29.42 kW), a truck with an engine power of up to 85 hp. (up to 62.52 kW) inclusive and with a load weight of no more than 1100 kg, in relation to a motor boat, transport tax is not paid only for 1 vehicle of choice | Law of the Vologda region "About transport tax" (as amended as of 07/06/2015) |
Voronezh region | No benefits | Law of the Voronezh region “On the provision of tax benefits for the payment of transport tax in the Voronezh region” (as amended as of July 18, 2016) |
The Republic of Dagestan | Pensioners pay tax on cars and motorcycles with an engine power of up to 150 hp. (up to 110.33 kW), scooters, for 1 vehicle in the amount of 50% of the rate established by law (maximum, up to 5 rubles per hp) | Law of the Republic of Dagestan "About transport tax" (as amended as of May 25, 2016) |
Jewish Autonomous Region | For persons who have reached the age of 60 years for men and 55 years for women and have worked for 40 and 35 years, respectively, the tax rate is reduced by 30% for 1 vehicle (at the taxpayer’s choice) for cars with an engine power of up to 130 hp, motorcycles or scooters with engine power up to 35 hp. | Law of the Jewish Autonomous Region “On transport tax on the territory of the Jewish Autonomous Region” (as amended as of 06/30/2016) |
Transbaikal region | Old-age pensioners, long-service pensioners who have reached the age of 55 years for women and 60 years for men, for cars with power up to 150 hp, motorcycles and scooters, trucks up to 150 hp, for self-propelled vehicles and mechanisms on pneumatic and tracked vehicles, pay transport tax in the amount of 67% of the tax rates established for these categories of vehicles in the region | Law of the Trans-Baikal Territory "About transport tax" (as amended as of March 31, 2015) |
Ivanovo region | No benefits | Law of the Ivanovo region "About transport tax" (as amended as of 10/06/2015) |
The Republic of Ingushetia | Pensioners do not pay transport tax in relation to one vehicle registered on them for domestically produced passenger cars with an engine power of up to 90 hp. up to and including 1994; motorcycles or scooters of domestic production up to and including 1994; a domestically produced truck with an engine power of up to 220 hp. up to and including 1976. | Law of the Republic of Ingushetia "About transport tax" (as amended as of 06/01/2016) |
Irkutsk region | Citizens receiving an old-age insurance pension for 1 vehicle of their choice for passenger cars with a capacity of up to 150 hp. scooters and motorcycles and in a number of other cases pay a transport tax in the amount of 20% of the established tax rates. | Law of the Irkutsk region "About transport tax" (as amended as of November 28, 2014) |
Republic of Kabardino-Balkaria | No benefits | "About transport tax" (as amended as of June 11, 2014) |
Kaliningrad region | No benefits | Law of the Kaliningrad region "About transport tax" (as amended as of June 21, 2016) |
Republic of Kalmykia | No benefits | Law of the Republic of Kalmykia "About transport tax" |
Kaluga region | No benefits | Law of the Kaluga region “On transport tax on the territory of the Kaluga region” (as amended as of 10/24/2014) |
Kamchatka Krai | No benefits | Law of Kamchatka Territory “On transport tax in the Kamchatka region” (as amended as of 07/01/2014) |
Karachay-Cherkess Republic | Pensioners who own motorcycles, scooters and cars with an engine power of up to 250 hp. inclusive, pay transport tax in the amount of 20% of the established rate. for 1 vehicle | "About transport tax" (as amended as of November 24, 2014) |
Republic of Karelia | Citizens receiving an insurance pension, labor pension, social pension, military pensioners, if they have reached the age of: men - 60 years old and women - 55 years old for passenger cars with an engine power of up to 100 hp. (up to 73.55 kW), motorcycles and scooters are paid a transport tax in the amount of 50% of the rate established in the region for 1 vehicle with the highest engine power. | Law of the Republic of Karelia “On taxes (tax rates) on the territory of the Republic of Karelia” (as amended as of February 29, 2016) |
Kemerovo region. | Pensioners receiving an old-age insurance pension if the calculated amount of transport tax is equal to or less than 1,500 rubles. for only 1 vehicle, at the taxpayer's choice, tax is not paid for passenger cars with an engine power of up to 200 hp. (up to 147.1 kW); trucks with engine power up to 150 hp. (up to 110.33 kW); motorcycles and scooters with engine power up to 50 hp. (up to 36.77 kW); self-propelled vehicles, pneumatic and tracked machines and mechanisms with engine power up to 100 hp. (up to 73.55 kW). If the calculated tax amount is more than 1,500 rubles, it is reduced by this amount. The benefit is provided if the pensioner or his spouse has documents confirming the right to drive the vehicle. | "About transport tax" (as amended as of November 25, 2015) |
Kirov region | No benefits | Law of the Kirov region “On transport tax in the Kirov region” (as amended as of 07/01/2014) |
Komi Republic | No benefits | Law of the Komi Republic "About transport tax" (as amended as of 02.11.2015) |
Kostroma region | Pensioners upon reaching retirement age in relation to: passenger cars with an engine power of up to 100 hp. (up to 73.55 kW), motorcycles, motor boats with engine power up to 50 hp. (up to 36.77 kW); pneumatic tractors (with the exception of those registered for pensioners living in the cities of the Kostroma region) pay 50% of the transport tax rate in the region. Upon reaching retirement age, pensioners living in rural areas pay 25% of the tax rate in the region for self-propelled vehicles, pneumatic and tracked machines and mechanisms. All benefits can be used for 1 vehicle | Law of the Kostroma region "About transport tax" (as amended as of 10/26/2016) |
Krasnodar region | Pensioners who have reached the age of 55 years (women) and 60 years (men) pay transport tax on cars with an engine power of up to 150 hp, motor boats with an engine power of up to 20 hp, motorcycles and scooters up to 35 hp. With. For 1 vehicle with the highest engine power, 50% of the transport tax rate established in the region is paid. | Law of the Krasnodar Territory “On transport tax on the territory of the Krasnodar Territory” (as amended as of December 16, 2015) |
Krasnoyarsk region | Pensioners do not pay transport tax on 1 vehicle with an engine power of up to 100 hp. (up to 73.55 kW). Pensioners pay a transport tax of 10% for passenger cars with an engine power of up to 150 hp. (up to 110.33 kW); motorcycles and scooters with engine power up to 40 hp. (up to 29.42 kW); self-propelled vehicles, pneumatic and tracked machines and mechanisms, snowmobiles, motor sleighs with engine power up to 50 hp. (up to 36.77 kW); boats, motor boats and other water vehicles with engine power up to 100 hp. (up to 73.55 kW). No more than two units of vehicles, determined at the discretion of the taxpayer, are subject to preferential taxation. The benefit is not provided for two vehicles of the same type, for example, for two cars | "About transport tax" |
Kurgan region | Pensioners receiving an old-age insurance pension pay a transport tax in the amount of 70% of those established in the region for 1 vehicle with an engine power of up to 100 hp. inclusive at the taxpayer's choice | Law of the Kurgan region “On transport tax on the territory of the Kurgan region” (as amended as of 03/01/2016) |
Kursk region | For pensioners, the rate is set at 10 rubles. per hp in relation to domestically produced passenger cars with engine power over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) inclusive per 1 vehicle (at the discretion of the owner), as well as in relation to domestically produced passenger cars, cars of the ZAZ, Tavria and LuAZ brands per 1 vehicle (at the discretion owner) for cars with engine power up to 100 hp. (up to 73.55 kW) | Law of the Kursk region "About transport tax" (as amended as of 11/19/2014) |
Republic of Crimea | No benefits | Law of the Republic of Crimea "About transport tax" (as amended as of September 30, 2015) |
Lipetsk region | For persons receiving pensions, transport tax rates for passenger cars up to 100 hp. (up to 73.55 kW) in the amount of 2.5 rubles. with every hp over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) – 7 rubles. with every hp; for motorcycles and scooters with engine power up to 40 hp. (up to 29.4 kW) the rate is 25%. Benefits are provided at the taxpayer's choice only for 1 vehicle | Law of the Lipetsk region “On transport tax in the Lipetsk region” (as amended as of 04/01/2016) |
Magadan region | Non-working old-age pensioners are exempt from paying transport tax provided they do not carry out entrepreneurial activities without forming a legal entity. The benefit applies to 1 vehicle | Law of the Magadan Region "About transport tax" |
Mari El Republic | Pensioners pay 50% tax on passenger cars with a capacity of up to 200 hp, if the vehicle is registered to the pensioner for at least 3 years, only one vehicle per vehicle. The benefit is received by an individual upon reaching the age entitling him to an old-age insurance pension, including one assigned early | “On the regulation of relations in the field of taxes and fees in the Republic of Mari El” (as amended as of 10/24/2016) |
The Republic of Mordovia | No benefits | Law of the Republic of Mordovia "About transport tax" (as amended as of June 15, 2015) |
Murmansk region | For pensioners of all categories, transport tax rates are set depending on the vehicle from 1 to 1.5 rubles. for a car up to 150 hp, and up to 5 rubles. for 1 hp for motorcycles | Law of the Murmansk region "About transport tax" (as amended as of 04/01/2016) |
Nenets Autonomous Okrug | Old age and survivor pensioners - for 1 vehicle of each type of taxable object: for passenger cars with an engine power of up to 150 hp. motorcycles, snowmobiles and motor sleighs, boats, motor boats and other water vehicles do not pay tax | Law of the Nenets Autonomous Okrug "About transport tax" (as amended as of March 11, 2016) |
For pensioners - owners of motorcycles and cars with engine power up to 150 hp, motor boats with engine power up to 30 hp. the tax rate is reduced by 50%. | Law of the Nizhny Novgorod region "About transport tax" (as amended as of 03/02/2016) |
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Pensioners receiving an old-age insurance pension are owners of passenger cars with an engine power of up to 100 hp. With. pay tax in the amount of 50% of the established rate. Pensioners receiving an old-age insurance pension are owners of trucks with an engine power of up to 100 hp. pp., manufactured on the basis of passenger cars "GAZ", "VAZ", "IZH", "Moskvich", trucks of the "UAZ" model with an engine power of up to 100 hp. With. manufactured before 1994, as well as owners of motorcycles and scooters with engine power up to 36 hp. With. - pay tax in the amount of 50% of the established tax rate. Pensioners receiving an old-age insurance pension are owners of cars with an engine power of over 100 hp. With. up to 120 l. With. pay tax in the amount of 80% of the established rate. Pensioners receiving an old-age insurance pension are owners of motor boats with an engine power of up to 30 hp. With. pay tax in the amount of 50% of the established rate. | ABOUT TRANSPORT TAX (as amended as of 06/30/2016) |
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Novosibirsk | Pensioners, including those receiving a disability pension and military pensioners, are exempt from paying transport tax on motorcycles and scooters up to 40 hp. inclusive. For other self-propelled vehicles, pneumatic and tracked machines and mechanisms, pensioners pay 5% of the tax rate. For passenger cars up to 150 hp. pensioners pay 20% of the regional tax rate. All benefits are provided only for 1 vehicle. | Law of the Novosibirsk region “On taxes and features of taxation of certain categories of taxpayers in the Novosibirsk region” (as amended as of June 29, 2016) |
Omsk region | No benefits | Law of the Omsk region "About transport tax" (as amended as of March 23, 2016) |
Orenburg region | Pensioners pay 50% of the transport tax rate established in the region. If you own several vehicles, the benefit is provided for 1 vehicle that has the most powerful engine, jet engine thrust or gross tonnage) | Law of the Orenburg region "About transport tax" (as amended as of 09/05/2016) |
Oryol region | Pensioners pay 50% of the regional tax rate for passenger cars with an engine power of no more than 100 hp. (73.55 kW), motorcycles and scooters with an engine power of no more than 40 hp. (29.42 kW) | Law of the Oryol region "About transport tax" (as amended as of November 28, 2014) |
Penza region | No benefits | Law of the Penza region On the introduction of transport tax in the Penza region (as amended as of 08/26/2016) |
Perm region | Persons who have reached retirement age pay 50% of the tax amount on cars with an engine power of up to 100 hp, motorcycles (motor scooters), boats, motor boats with an engine power of up to 50 hp, self-propelled vehicles, cars and pneumatic and caterpillar mechanisms. The benefit is provided only for 1 vehicle | Law of the Perm region “On taxation in the Perm region” (as amended as of March 29, 2016) |
Primorsky Krai | No benefits | Law of Primorsky Krai "About transport tax" (as amended as of May 11, 2016) |
Pskov region | No benefits | Law of the Pskov region “On tax incentives and the income tax rate for individual organizations in the region for 2016” |
Rostov region | No benefits | Law of the Rostov region “On regional taxes and some taxation issues in the Rostov region” (as amended as of June 23, 2016) |
Ryazan region | Old-age pensioners and military pensioners do not pay transport tax on cars with an engine power of up to 150 hp, and on motorcycles (motor scooters) with an engine power of up to 45 hp. The benefit is provided only for 1 vehicle at the taxpayer’s choice | Law of the Ryazan region "About tax benefits" (as amended as of July 21, 2016) |
Samara region | Pensioners pay 50% of the transport tax rate established in the region. For example, the rate for a vehicle with an engine power of up to 100 hp. – 16 rubles. For pensioners, respectively, – 8 rubles. | Law of the Samara region “On transport tax on the territory of the Samara region” (as amended as of 12/07/2015) |
Saratov region | No benefits | Law of the Saratov region “On the introduction of transport tax on the territory of the Saratov region” (as amended as of November 25, 2015) |
Sakhalin region | Citizens receiving old-age insurance pensions are exempt from paying taxes in full when they reach retirement age (60 and 55 years), including those who retired in the Far North and equivalent areas (55 and 50 years). The benefit is provided for 1 vehicle | Law of the Sakhalin region "About transport tax" (as amended as of November 28, 2014) |
The Republic of Sakha (Yakutia) | No benefits | Law of the Republic of Sakha (Yakutia) “On the tax policy of the Republic of Sakha (Yakutia)” (as amended as of March 14, 2016) |
Sverdlovsk region. | For passenger cars with engine power up to 100 hp. All individuals, including pensioners, are exempt from tax. Pensioners are also exempt from paying transport tax per vehicle for passenger cars with an engine power over 100 hp. up to 150 hp (over 73.55 kilowatts to 110.33 kilowatts) or for trucks with engine power up to 150 hp. (up to 110.33 kilowatts), motorcycles or scooters with engine power up to 36 hp. (up to 26.47 kilowatts) | Law of the Sverdlovsk region “On the establishment and enforcement of transport tax on the territory of the Sverdlovsk region” (as amended as of December 21, 2015) |
Republic of North Ossetia-Alania | No benefits | “On transport tax in the Republic of North Ossetia-Alania” (as amended as of November 28, 2014) |
Smolensk region | No benefits | "About tax benefits" (as amended as of 04/21/2016) |
Stavropol region | Pensioners pay 50% of the transport tax rate established in the region for vehicles with an engine power of up to 100 hp. only 1 vehicle each (passenger car, motorcycle, or scooter) | Law of the Stavropol Territory "About transport tax" (as amended as of 11/05/2015) |
Sevastopol | No benefits | Law of the city of Sevastopol "About transport tax" (as amended as of June 21, 2016) |
Tambov region | Pensioners have their own rates: passenger cars with engine power up to 100 hp. (up to 73.55 kW) - 5 rub. for each hp; passenger cars with engine power over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) - 12.5 rubles. for each hp; motorcycles with engine power up to 20 hp. (up to 14.7 kW) - 2 rub. for each hp; motorcycles with engine power over 20 hp. up to 35 hp (over 14.7 kW to 25.74 kW) - 4 rubles. for each hp; motorcycles with engine power over 35 hp. (over 25.74 kW) - 10 rub. for every hp All benefits are given for 1 vehicle at the taxpayer's choice | Law of the Tambov region “On transport tax in the Tambov region” (as amended as of November 27, 2014) |
Republic of Tatarstan | No benefits | Law of the Republic of Tatarstan "About transport tax" (as amended as of 11/11/2014) |
Tver region | No benefits | Law of the Tver region “On transport tax in the Tver region (as amended as of November 6, 2015) |
Tomsk region | Pensioners who have a standard medical certificate of fitness to drive a vehicle are provided with a transport tax benefit in respect of 1 vehicle specified in the line “Other self-propelled vehicles, pneumatic and tracked machines and mechanisms” of Article 6 of the regional law, at the choice of the taxpayer | |
Tula region | Pensioners for passenger cars with engine power up to 150 hp. (up to 110.33 kW), for motorcycles and scooters with engine power up to 20 hp. (up to 14.7 kW pay 50% transport tax | Law of the Tula region "About transport tax" (as amended as of July 15, 2016) |
Tyva Republic | No benefits | Law of the Republic of Tuva "About transport tax" (as amended as of November 23, 2015) |
Tyumen region | All individuals, including pensioners, with 1 vehicle of the taxpayer's choice, do not pay tax on passenger cars with an engine power of up to 150 hp. and on motorcycles and scooters produced in the Russian Federation and the CIS. Pensioners pay 20% of the transport tax rate established in the region for trucks with an engine power of up to 100 hp; for self-propelled vehicles, pneumatic and tracked machines and mechanisms with engine power up to 100 hp. only 1 vehicle each. Pensioners pay 25% of the regional rates for trucks with engine power over 100 hp. up to 120 hp.. | Law of the Tyumen region "About transport tax" (as amended as of 11/05/2015) |
Udmurt republic | Law of the Udmurt Republic “On transport tax in the Udmurt Republic” (as amended as of 07/08/2015) |
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Ulyanovsk region | No benefits | Law of the Ulyanovsk region “On transport tax in the Ulyanovsk region” (as amended as of 05/31/2016) |
Khabarovsk region | Persons receiving old-age pensions and having a work experience of at least 40 years for men and 35 years for women (for those living in the Far North - 35 and 30 years) upon reaching age for men - 60 years, for women - 55 years (for persons retired in the Far North (55 and 50 years old) do not pay transport tax for one passenger car (motorcycle, scooter) with an engine power of up to 100 hp. (up to 73.55 kW) inclusive | Law of the Khabarovsk Territory “On regional taxes and tax benefits in the Khabarovsk Territory” (as amended as of September 28, 2016) |
The Republic of Khakassia | Old-age pensioners in relation to passenger cars with an engine power of up to 150 hp. s., trucks with engine power up to 80 hp. s., motorcycles (motor scooters) with engine power up to 35 hp. pp., boats (motor boats, other water vehicles) with engine power up to 30 hp. With. Exempt from payment of transport tax for 1 vehicle at the choice of the taxpayer | Law of the Republic of Khakassia “About transport tax No. (as amended as of July 14, 2015) |
Khanty-Mansiysk Autonomous Okrug - Ugra | Pensioners pay 50% of the transport tax rate established in the region for cars with an engine power of up to 200 hp, motorcycles and scooters with an engine power of up to 35 hp, snowmobiles and motor sleighs with an engine power of up to 50 hp, motor boats with engine power up to 30 hp. The benefit provides 1 vehicle from each of the above vehicle categories | Law of the Khanty-Mansiysk Autonomous Okrug - Ugra “On transport tax in the Khanty-Mansiysk Autonomous Okrug - Ugra (as amended as of 04/16/2015) |
Chelyabinsk region | Pensioners who own cars with an engine power of up to 150 hp. (up to 110.33 kW), motorcycles and scooters with engine power up to 36 hp (up to 26.47 kW), pay transport tax at a rate of 1 rub. with every hp The benefit is provided only for 1 vehicle at the taxpayer's choice. | Law of the Chelyabinsk region "About transport tax" (as amended as of March 31, 2015) |
Chechen Republic | No benefits | “On transport tax in the Chechen Republic” (as amended as of 11/13/2015) |
Chuvash Republic | No benefits | Law of the Chuvash Republic “On issues of tax regulation in the Chuvash Republic, referred by the legislation of the Russian Federation on taxes and fees to the jurisdiction of the constituent entities of the Russian Federation” (as amended as of June 24, 2016) |
Chukotka Autonomous Okrug | There are no individuals as taxpayers in the law | Law of the Chukotka Autonomous Okrug “On some issues of tax regulation in the Chukotka Autonomous Okrug” (as amended: 06/28/2016) |
Yamalo-Nenets Autonomous Okrug | All individuals, including pensioners, are owners of passenger cars with an engine power of up to 150 hp. With. (110.33 kW), individuals - owners of snowmobiles, motor sleds, boats, motor boats and other water vehicles with a power of up to 100 hp. With. (73.55 kW), individuals - owners of motorcycles and scooters with engine power up to 35 hp. (25.74 kW) transport tax is not paid. Pensioners have an additional tax benefit and do not pay it on trucks with an engine power of up to 150 hp. (110.33 kW) | “On transport tax rates on the territory of the Yamalo-Nenets Autonomous Okrug” (as amended as of March 11, 2016) |
Yaroslavl region | Pensioners are exempt from paying tax in relation to a passenger car with an engine with a power of up to 100 hp. In relation to a passenger car with an engine with a power of over 100 hp or another vehicle - they are partially exempted, for the amount of tax calculated for a passenger car with an engine of 100 hp. hp (15.8 rubles per 1 hp) The benefit is provided for 1 vehicle at the choice of the pensioner | Law of the Yaroslavl region “On transport tax in the Yaroslavl region” (as amended as of 06/09/2016) |
Why do pensioners entitled to benefits receive notices from the tax office?
Pensioners in the Moscow region pay transport tax only if they are not on the federal list of beneficiaries. Often, older people do not understand what to do when they receive a receipt. The tax will be calculated until the application is received from the elderly person. Pensioners included in the preferential list need to collect documents. Only after reviewing and checking all the papers will a person be able to receive a discount.
Important! What to do if the pensioner has already transferred money using the specified details? After making sure that the benefits are available, the elderly person can get back the money they paid for the car.
To take advantage of the right to a discount, you must submit an application. Tax authorities require the applicant to provide the following documents:
- certificate of ownership of the car;
- SNILS;
- pensioner's ID.
Not all regions offer discounts to senior citizens when paying transport taxes. In this case, it is necessary to prepare documents indicating that the person is a federal benefit recipient. When returning funds, the tax inspector will require a receipt. The discount does not apply to multiple cars.
Conclusion
The procedure for calculating and paying transport tax is regulated by local authorities. There are certain categories of elderly people who are completely exempt from paying the fee.
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A car is a convenient and sometimes necessary means of transportation for an elderly person. Having your own car allows a pensioner to be independent from public transport, go out into nature, and lead an active lifestyle. This is especially true for people with disabilities who use specially equipped vehicles.
Preferences for Muscovites on transport tax for 2019
Chapter 28 of the Tax Code delegates the authority to determine tax rates, benefits, and the grounds for their application to the subjects of the Federation (Article 356), which, through their own laws and regulations, formulate the regional features of the taxation system.
Muscovites pay a fee for owning vehicles in accordance with Moscow City Law No. 33, taking into account the provisions of Federal Law No. 117. Is there a transport tax benefit for pensioners in Moscow? This is a question that older citizens ask.
Federal legislation does not provide any privileges to recipients of pension benefits.
Article 358 of the Tax Code lists objects for which the fee is not charged. The list includes (item 2) passenger cars:
- equipped with special equipment for disabled people;
- obtained through the mediation of social protection authorities (with a capacity of up to 100 l/s).
Moscow City Law No. 33 also did not single out pensioners as a preferential category of citizens. For elderly taxpayers, including single people, former employees of the Ministry of Internal Affairs, labor veterans, contributions are calculated according to generally established rules.
There is no provision for pensioners in 2019 in Moscow.
The amount of the duty depends on the current rate and the power of the car.
It is not difficult to independently calculate the expected tax amount.
The Federal Tax Service website provides a calculator that will help you pre-calculate the duty.
For example, the capital's Federal Tax Service will charge 1,200 rubles for a car whose power does not exceed 100 l/s.
5250 rub. - payment amount for a car with an engine of 150 l/s.
A motorcycle will cost less:
Residents of the capital are completely exempt from the tax when their personal car has an engine of up to 70 l/s.
Who can count on a discount in the capital
Elderly people cannot claim privileges regarding the transport tax if they are recipients of state benefits due to age. Benefits for pensioners on transport tax are possible in Moscow if the taxpayer submits to the Federal Tax Service employees documents confirming the validity of the reduction in the amount of duty. Moscow legislation provides a 100% discount on passenger cars up to 200 l/s for:
- Heroes of the USSR, Russian Federation;
- bearers of the Order of Glory;
- WWII veterans;
- citizens with disabilities (groups 1-2);
- prisoners of fascist camps;
- individuals who received radiation.
An elderly person is entitled to a 100% discount if he:
- is the father, mother of a disabled child,
- is the adoptive parent or guardian of such a child.
Preference is given to one means of transportation. If there are several vehicles, the retired owner has the right to choose the object to which the concession will be applied. The duty for other transport units will be charged in full.
How to apply for a benefit
The Federal Tax Service Inspectorate is a structure authorized to provide clarification on whether there is a benefit for paying transport tax for pensioners in Moscow. According to Article 363 of the Tax Code, the fee is paid at the location of the vehicle. Article 83 of the Tax Code recognizes the place of residence of the individual who owns the car as the location.
For the concession to take effect, the applicant must apply a reduction factor. The privilege is of a notification nature; without the taxpayer, the inspectorate will calculate contributions in the general manner.
Timely submission of the application and relevant documents to tax authorities is the main criterion for the implementation of relief.
The inspection offers a prescribed form and a sample to fill out. Copies of documents that serve as justification for the relief can be attached to the application - a certificate, an order book, a certificate from a medical institution. The inspectors will request the missing information from the traffic police and the Pension Fund of the Russian Federation.
December 1 of the year following the tax period is the last day for payment of the fee. The deadline is established by Article 363 of Federal Law No. 117 and is the same for all Russians. By December 1, 2019, contributions must be paid for 2017.
Those citizens who have their own car are familiar with the concept of transport tax. The purpose of its introduction is that vehicle owners must pay a certain amount to the state treasury for using state roads and waterways.
In 2017, as before, the amount of taxation is calculated based on the amount of horsepower in the engine and the make of the vehicle. The more powerful the engine, the greater the amount to pay. We are talking not only about cars, but about all vehicles with an engine. These include:
- Buses.
- Motorcycles.
- Cars.
- Motor scooters.
- Snowmobiles.
- Freight transport.
- Air and water transport.
- Self-propelled transport with caterpillar or pneumatic drive.
All owners are required to pay tax, regardless of how many years the vehicle has been in use or what condition it is in. As soon as it is deregistered by the traffic police, payment stops.
The transport tax is regional, that is, its intended purpose and objects are regulated by the region in which the car is registered. Therefore, in a particular region, there are tax discounts for pensioners who own cars.
A pensioner who wants to take advantage of the benefits entitled to him may not study regional legislation in search of the necessary information. All he needs to do is contact the tax office for advice.
The amount of tax benefits is not constant; it depends on the technical characteristics of the car, as well as the number of vehicles owned by the pensioner.
The pensioner must declare his desire to the tax office that he wishes to obtain the right to preferential taxation. The right to benefits must be confirmed by relevant documents. The citizen’s application must contain the following information:
- Grounds for obtaining the right to a discount or exemption from payment.
- Indication of the type and brand of the vehicle.
- Indication of the vehicle registration number.
- Indication of the number of vehicles owned.
A copy must be attached to the application. The pensioner can choose the one of the benefits offered to him that is more beneficial to him.
There is no specific list of them for Russia, uniform for everyone. Each region sets its own discounts for pensioners or exempts them completely from paying tax for one passenger car, as is done, for example, in St. Petersburg.
In Moscow, pensioners are included in the lists of beneficiaries. Disabled people of groups I and II, WWII veterans are also included in this category of beneficiaries. In Novosibirsk, discounts for pensioners do not apply to all types of transport. Thus, regional authorities establish their own transport tax payment standards and corresponding discounts for pensioners.
The Tax Code of the Russian Federation provides for a certain list of vehicles that are not subject to generally accepted tax standards, which means that their owners are completely exempt from paying them. These include:
- Motor boats with engines up to 5 hp.
- Fishing river and sea vessels.
- Combines, tractors.
A complete list of vehicles whose owners are exempt from tax is available in the Tax Code of the Russian Federation.
Disputes about the need to pay transport tax have been going on for years, and the issue of benefits for pensioners on a federal scale has not been raised at all, since its decision has been handed over to the regions.
The State Duma has a proposal from the A Just Russia party to abolish this tax throughout the country, but so far the project has not been discussed.
Despite the fact that the issue of taxation on personal transport is considered exclusively in the regions, there are federal standards that regional authorities must adhere to.
According to federal requirements, the following are not subject to taxation:
- Passenger cars that have been converted for disabled people. In this case, the age of the disabled pensioner does not matter. Tax compensation can also be provided to a disabled child if the car is intended for him. That is, his parents are exempt from tax.
- Cars with an engine of no more than 100 hp, which were purchased through social security authorities for all disabled people: WWII veterans, combatants in “hot spots”, citizens who became disabled as a result of man-made disasters.
Categories of pensioners who are recommended for tax exemption, but the final decision is made by local authorities:
- Heroes of the Soviet Union.
- Public associations of veterans that manage transport that is used for public needs.
- Liquidators of man-made accidents.
- Spouses of military personnel who died in the line of duty.
- A parent with many children raising children alone.
- Military pensioners, combat veterans. For this category, a benefit is provided in many regions of the Russian Federation in the amount of 100%. This right is granted to owners of various cars with a power of up to 200 hp.
In St. Petersburg, for example, military pensioners are given the right not to pay this type of tax. The category of military pensioners includes not only career military personnel, but also pensioners of the Ministry of Internal Affairs and other law enforcement agencies.
In order to find out in detail which categories of pensioners in your region of residence are entitled to discounts or are exempt from tax altogether, you need to go to the website of the Tax Service of the Russian Federation.
By specifying the region, type of tax, payment period (year), you can see a complete list of all categories of citizens who are exempt from paying tax on personal vehicles or are entitled to a discount.
To receive benefits for using a vehicle, citizens must write an application to the tax office. The application must be accompanied by a relevant document that confirms the status of a pensioner. Transport tax benefits begin to apply from the moment you write an application to the Federal Tax Service.
Reading time: 4 minutes
Currently, transport tax is a mandatory contribution to the state fund, which is payable by all car owners. Lately it has undergone many changes - it was raised, lowered, even tried to be canceled or brought into a new format. But the fact is clear: today this fee represents the most significant source of replenishment of the state budget. At the same time, the state declares support for preferential categories of citizens: hence the question of what the transport tax for pensioners is in 2019 becomes relevant.
Are pensioners required to pay a transport tax?
So, tax benefits for transport tax for pensioners in the form of its abolition are provided if they own the following types of transport:
- rowing boats;
- passenger cars converted to be driven by disabled people;
- motor boats whose power does not exceed 5 hp. With.;
- , the power of which does not exceed 40 horsepower;
- passenger cars with engines up to 100 liters. With. It is important that the vehicle is issued by social security authorities.
Under no circumstances will this fee be paid by a pensioner if he is:
- disabled person of 1st or 2nd group;
- hero of the Russian Federation or the USSR;
- WWII veteran;
- a person affected by nuclear tests;
- a person awarded the Order of Glory of the third degree.
It is important to note that the question of whether there are transport tax benefits for pensioners in 2019 remains unchanged. This means that all citizens who are the owners of the vehicles listed above, as well as those that will be additionally determined by local governments, will be able to receive them.
So, for example, next year in the Moscow region pensioners will not receive any privileges regarding the state duty on transport. But in St. Petersburg, citizens who have retired will be able to avoid paying tax for only one vehicle - provided that it is a car with an engine of up to 150 hp. With. and necessarily of domestic production.
It would be interesting to find out how pensioners pay transport tax, for example, in Novosibirsk:
- for owners of cars up to 150 liters. With. there is a 20% discount;
- for owners of motorcycles and scooters with a maximum power of 40 hp. With. There is a complete abolition of the tax;
- only 5% of the duty amount is paid by those who own self-propelled vehicles and tracked vehicles.
Thus, answering the question, what is the tax on a car whose power exceeds 150 hp? pp., provided for pensioners, we can say that it is the same as for all other citizens.
Having analyzed regional norms, it is possible to identify a general set of patterns when assigning benefits:
- Only persons who have reached a certain age and have retired can receive a discount;
- it applies to only one vehicle;
- You can use the privilege only in one preferential category. For example, if a pensioner is both a Chernobyl survivor and a combat veteran, he can choose which of these statuses he wants to receive benefits for;
- The discount is credited in full or in part.
So, we found out that older people can still count on some concessions from the state in the matter of taxation. Now it’s important to figure out how to get them.
How to apply for benefits
It should be noted right away that the ability to take advantage of some privileges when paying a fee is not automatic.
Vehicle tax in 2019 for pensioners can be canceled or reduced only upon their written application. To do this, you need to contact the tax service at the place of registration, providing the necessary package of documents.
Documentation
Please note that the set of required papers may vary depending on the basis on which you plan to receive a discount:
- Statement.
- Internal civil passport.
- Pensioner's certificate.
- Documents for the car.
- A paper that can confirm that the applicant is eligible to receive benefits.
Everything listed (except for the application) must be accompanied by copies. If the application is submitted after the notification of tax payment has been received, you should write an application for the return of funds that were previously paid in excess of the required amount. Recalculation can only be done for the previous three years of duty assessment.
Who has benefits when paying transport tax: Video
Represents either a reduction in the amount or the absence of the need to pay it.
Each individual case has its own conditions and features, which should be taken into account, if desired, by contacting a government agency.
Calculator for self-calculation of taxes:
Who is subject to transport tax?
Payment is required for all citizens who are official owners. That is, having registered the car and registered it with the traffic police, the car owner is obliged to make financial payments in accordance with current legislation.
There are preferential categories that are partially or completely exempt from this obligation, but other individuals and legal entities are required to make payments according to the established algorithm of actions within the deadline.
The tax is paid based on a notification that is sent to the payer by email. Upon receiving the notification, the payer must immediately pay the tax using one of the methods convenient for him.
This could be a bank branch or terminal, Internet banking, or using the official website of the Federal Tax Service. In any case, payment cannot be delayed, since the payer will receive a fine for failure to meet the deadlines.
A receipt is attached to the notification for ease of payment. It contains all the necessary details that make it easy to make a payment.
Do pensioners pay?
There is also one for pensioners. But the situation in this case is somewhat more complicated, since this category of citizens has the right to benefits or complete exemption from the financial obligation to pay transport tax.
Since a pensioner incurs quite large monthly expenses for car maintenance and refueling, preferential conditions can significantly reduce these expenses. There are two options, each of which has its own characteristics and conditions.
Preferential conditions
Transport tax benefits for pensioners within the capital and in other regions are accrued under different conditions. They are determined by local authorities, who also have the right to establish the procedure and amount of payments in accordance with regional standards. For example, in Moscow, local legislative authorities decided not to give benefits to pensioners upon reaching retirement age.
There are several categories of pensioners who can receive benefits:
- heroes of the USSR and the Russian Federation;
- WWII veterans;
- disabled people of the first and second groups.
That is, within Moscow, a pensioner has the right to be exempt from payment if he belongs to one or more of the mentioned categories.
There are also a number of restrictions that determine whether a pensioner will receive a discount:
- the vehicle's power should not exceed two hundred horsepower (Omsk, Volgograd region, Moscow and region);
- the pensioner owns a domestic car or motorcycle, the power of which does not exceed 150 horsepower (St. Petersburg);
- is the owner of his own water transport, whose power remains within thirty horsepower (St. Petersburg).
No payments
The transport tax discount for pensioners is not always limited to such conditions. There are a number of situations in which pensioners are completely exempt from payments.
Among them are:
- pensioners with a certificate of one of the preferential categories (veteran, disabled person, etc.);
- The pensioner owns any specialized means of transportation (motor boat, tractor, wheelchairs, vehicles for transporting animals, and so on).
Benefits for labor veterans
Benefits for labor veterans for transport tax in 2019 in Moscow also exist. They are accrued if the pensioner’s car has a power of no more than one hundred horsepower. The category of labor veterans includes persons who:
- have more than forty years of experience - for men;
- Documented experience of thirty-five years - for women.
There is also a subgroup called “shock workers” of labor. This includes citizens who have worked for more than ten years at one enterprise. It should be remembered that all mentioned conditions must have documentary evidence, otherwise receiving benefits will be impossible.
This also applies to other categories of citizens. If a pensioner does not have documents that indicate his relationship to a certain category, receiving benefits is possible only after their restoration or registration. To do this, you often have to contact the tax authority at your place of registration.
Conclusion
In 2019, pensioners are entitled to certain benefits, which differ significantly depending on their area of residence and registration. In order to accurately determine the amount that will need to be paid, you should initially notify the tax office that you have a certificate that allows you to receive benefits legally.
This applies both to old-age pensioners who meet certain conditions regarding status and ownership of a vehicle, as well as to WWII and labor veterans. It is important to remember that documentary evidence plays a big role, because without it it is impossible to take advantage of government discounts.
