When owning a vehicle, a person or organization is a taxpayer in this area of fees. This implies an annual deduction of a certain amount according to the developed rates for the types of vehicles and other vehicles used. But for the groups of the population allocated at the state level, transport tax incentives are used, if they are announced in time.
Who has a transport tax exemption
With regard to the legislation adopted in the country, it is established that certain persons have transport tax benefits. According to Part 2 of Article 358 of the Tax Code when owning the following type of transport, the taxation procedure is not carried out:
- rowboats;
- light vehicles with a power unit of no more than 100 liters. with. with a specially equipped mechanism for managing disabled people;
- vessels used in sea and river fishing;
- ships used for the carriage of goods and passengers by water and owned by an authorized organization;
- equipment for performing work in agriculture, owned by an organization or a person for the purpose of conducting such activities;
- Vehicles under the jurisdiction of representatives of the executive authorities for the performance of military or equivalent duties;
- helicopters, airplanes registered for medical and sanitary institutions;
- funds that the owner officially owns, but they are on the wanted list at the request of the internal affairs bodies.
Tax collection is regulated by regional authorities, which approve their program to provide benefits to certain citizens. In each subject, the list of individuals and legal entities is different, but there are certain groups that are exempt from obligations or have the right to apply discounts when paying the accrued amount.
NOTE! More detailed information can be obtained when visiting the tax office in the region of permanent residence or on the FTS website in the section formed for a specific constituent entity of the Russian Federation.
Retirees
Pensioners are considered a preferential category of citizens when calculating transport tax in rare regions of Russia. Often, in order to obtain relief, the official retirement age established in the Russian Federation must be crossed.
In most regions, pensioners can enjoy benefits not only for light transport, but also for rowboats and motorcycles. The main condition is the capacity of the vehicle, which is the main factor for the application of preferences:
- In St. Petersburg, when owning a passenger car with an engine power of no more than 150 hp. with. or a motor boat, a boat with a capacity of up to 30 liters. with. a citizen after reaching 55 years of age (female) or 60 years of age (male) is exempt from tax.
- In Perm, you do not have to pay 50% of the tax fee for light vehicles (up to 100 hp), motorcycles, motor scooters, boats.
- In the Krasnoyarsk Territory, the amount of tax incentives for transport tax is a 100% discount for vehicles with a capacity of no more than 100 hp. with. If the number of horsepower exceeds this value, you can use a lower discount.
In Moscow and the Moscow Region, persons of retirement age are not entitled to privileges in relation to the calculated tax on transport.
Disabled
People with disabilities have benefits for paying transport tax liabilities almost throughout the country. Indeed, with a medical examination, they receive a special status. In this case, the requirements should be observed:
- the financing of the purchase of the vehicle was made from the guardianship authorities;
- when submitting documents, a disabled person's certificate or other document confirming the status of a citizen must be attached.
Transport tax is not paid by organizations providing support and assistance to persons with disabilities when their transport is equipped with a special mechanism for transporting people.
When considering the issue of disability, persons with a newly acquired status are taken into account, as well as disabled people of the Second World War, ChNPP. They may have special privileges in the taxation of properties.
In Moscow, benefits are provided to disabled people of groups 1 and 2. In Bashkiria and the Saratov region, the 3rd disability group also gives privileges.
In Rostov and the surrounding areas, concessions are applied when purchasing motorcycles, scooters (up to 50 hp) and cars, the engine power of which varies up to 100 hp. with.
In St. Petersburg, persons with a disabled person are entitled to benefits if their vehicle does not develop more than 150 hp. with.
Large families
The budget of large families is characterized by a lack of money, which affected the provision in social and other spheres of life. The state supports such categories by applying preferential conditions for the payment of tax liabilities. In the regions, the rules are widespread that one of the parents may not pay such a fee for a vehicle with a capacity of up to 150 liters. with.
Similar privileges operate in Moscow and the Saratov region. The size of the discount ranges from 50-100%.
IMPORTANT! Large and low-income families lose benefits when one in three children reaches the age of 18 and does not attend school or turns 23.
Labor veterans
In a few regions, tax preferences are widespread for persons who have obtained the status of a labor veteran or who own medals, orders for labor during the Second World War and the post-war period. The authorities take into account the conditions for categorization for the subsequent application of the exemption:
- Hero of Socialist Labor;
- Hero of Socialist Labor and Commander of the Order of Labor Glory;
- Hero of Socialist Labor, Commander of the Order of Labor Glory and Hero of Labor of the Kuban.
Based on the awards received, the size of the discount for applicants for a vehicle tax benefit differs. In addition, an exemption is accepted in the case of purchasing passenger cars with a capacity of 100-150 liters. with.
In Moscow, there are no tax incentives for transport tax for citizens who have distinguished themselves for labor merits, and in the Moscow region a person with this status can pay 50% less for a car (up to 150 hp) and a motorcycle (up to 50 hp). ).
In St. Petersburg, the heroes of Socialist Labor and the holders of labor Glory are entitled to a 100% discount on all categories of vehicles, if the capacity is not more than 200 hp. with. While in the Leningrad region the preferential right is limited for passenger cars with a capacity of up to 150 hp. with.
In the Voronezh and Rostov regions, all labor veterans, without exception, may not pay taxes to the regional budget for their own transport.
War veterans
The status allows you to qualify for tax incentives for transport in the presence of a supporting document on a privileged position. In many regions, a cancellation of obligations is provided for them:
- Moscow;
- Tula;
- Adygea;
- Sakhalin;
- Murmansk;
- Lipetsk;
- Kabardino-Balkaria.
But the preference applies exclusively to one technique. In some regions, a veteran of the DB is entitled to a 100% discount when paying a tax for transport to the treasury, if the capacity is not more than the established limit:
- Leningrad Region - 80 HP with.;
- Khabarovsk, Krasnoyarsk Territory, Volgograd, Samara, Ulyanovsk Region, - 100 p. with.;
- Voronezh region - 120 HP with.;
- St. Petersburg, Saratov, Novosibirsk - 150 p. with.
In the Orenburg region, the population with the awarded WBD status may not pay 50% of the accrued tax, regardless of the power of the car. In Ivanovo and the Udmurt Republic, such a decrease is typical for a car that develops a capacity of no more than 100 liters. with.
Preferential taxation is still valid for low-power vehicles used on water. During the procedure for registering a preference, it is necessary to indicate a specific type of equipment for granting a discount.
REFERENCE! Legislation subjects when he dies. They are eligible for tax breaks on the condition of living alone without remarrying.
Preferences for Chernobyl victims
Chernobyls are considered not only liquidators and participants of the accident, but also other people involved in the elimination of the consequences and living outside the emission of atomic particles. There are several categories of participants in the Chernobyl disaster, who, upon formalization of their status, receive benefits for transport obligations.
According to the act of 05.15.1991 N 1244-1 a person who was in the womb in 1986 can be considered a Chernobyl. More information can be found in article 13.
In many areas, such citizens are exempt from paying the fee. For example, residents of the Moscow, Leningrad, Penza, Bryansk regions, if they have a Chernobyl certificate, may not pay the vehicle tax. But it should be clarified about the power of the existing car.
For residents of Moscow, it should be confirmed that the car has no more than 200 liters. with., and in the Bryansk region no more than 100 liters. with. But in the latter case, a Chernobyl victim can count on a tax reduction when registering a motorcycle in ownership.
In Karelia, you can get a 50% discount for vehicles with a capacity of no more than 100 hp. with.
IMPORTANT! Subjects such as Belgorod and its adjacent territory, Ryazan Oblast, have not introduced a preferential taxation program for vehicle ownership.
Registration procedure
Many do not know that they are entitled to transport tax benefits. After all, the authorities do not particularly disseminate information about sidki for government fees. The registration procedure involves writing an application, which is supported by a package of documents:
- Passport and copies of its main pages.
- Vehicle registration certificate.
- A document certifying the status of a beneficiary (pension certificate, certificate of a large family, papers on awarding the status of a disabled veteran of labor, military operations, Chernobyl).
In addition, the TIN is attached, but it may not be there, because when filling out the application, the taxpayer number is indicated.
ATTENTION! An application for a vehicle tax exemption is not submitted if the fee for this vehicle is not provided in accordance with Federal law.
In other situations, when clarifying the conditions for granting a discount, you should collect the necessary list of documents and contact the Federal Tax Service Inspectorate in one of the following ways:
- write a statement in person;
- fill out an electronic version on the website of the tax service;
- send by mail or through a legal representative.
If there are several privileges, for example, the award of the status of a pensioner and a veteran, the application indicates one basis for choosing. And also this rule applies to the tax on one car, subject to taxation in accordance with the accepted requirements for individuals.
For some categories of beneficiaries, different taxation is provided when compared with ordinary citizens. Each constituent entity of the Russian Federation establishes its own procedure for paying tax and providing discounts. Having learned about your right to a reduction in the fee or a complete exemption from it, you can submit documents for registration of benefits to the inspection at the place of registration and not pay the required amount.
Not all owners of vehicles: cars, motorcycles, are required to pay transport tax. Citizens who have reached retirement age, or who have received a disability for other reasons, wonder whether they are eligible for a benefit.
The amount of benefits is set individually for each pensioner, in accordance with the characteristics of the car and the number of vehicles registered in the name of the pensioner.
What category of citizens in the Russian Federation are pensioners
In Russia, pensioners are considered those citizens who regularly receive a pension from the state.
In Russia, a pension from the state can be received by persons:
- Those who have reached retirement age;
- Those who have received a disability;
- Lost breadwinner;
- Served 20 years in military service or participated in hostilities.
The old-age pension begins to be paid to citizens who have reached retirement age.
In connection with disability, a pension is assigned to persons with a chronic illness or injury received while performing official duties at the enterprise. Also, a pension is assigned to victims of radiation.
The state pays special attention to military pensioners - citizens who have served 20 years in military service and who have been dismissed for health reasons or because they have reached retirement age.
Average citizens can easily pay transport tax, but disabled people who are supported by the state do not always have the opportunity to work, and for this reason, paying transport tax is a sore point for many. Even a small tax rebate can make life much easier for a pensioner. However, in order to get it, you need to come to the department of the Federal Tax Service.
Transport tax incentives for pensioners
Discounts may be assigned to a pensioner if the region in which the citizen lives has transport tax benefits. As a rule, the right to a tax benefit is provided on the basis of a separate chapter in the law of a constituent entity of the Russian Federation "On transport tax".
Residents of the Moscow region are not assigned transport benefits if they reach a certain age. However, veterans of the Second World War and disabled people of 1-2 groups can get a small discount, but only if the engine power is not high. It cannot exceed 200 horsepower. Disabled people living in St. Petersburg can count on a benefit if they own one car.
In Novosibirsk, senior citizens have the right not to pay tax only if they own a motorcycle, and pensioners who own a car are entitled to pay 10 -5% tax rates. In the Krasnodar Territory, retirees - liquidators of nuclear disasters are completely exempted from tax obligations regarding transport. Persons receiving a pension due to reaching a certain age can count on a 50% discount on the amount of the tax payment.
In Ivanovo, Kaliningrad, Kaluga and Rostov regions, transport tax incentives are not provided.
Each region has its own rates, and to find out if it is entitled to discounts, only when contacting the tax office. The nature of tax incentives is notification. Until the pensioner applies with a written application and a package of documents to the tax office, he must pay the transport tax in full. No recalculation is performed in this case.
According to the legislation, vehicles are not subject to taxation:
- Converted according to the needs of the disabled person. In this case, they are exempt from taxes, regardless of the age of the pensioner. Also, compensation is prescribed if there is a place in the car that is equipped for a child with a disability;
- Weak engine cars, no more than 100 horsepower, acquired with the help of the social protection service for the disabled - participants in the Patriotic War, participants in battles in "hot spots" and disabled people injured as a result of a man-made disaster.
In these cases, disabled people receive a 100% discount. There are also several categories of citizens who are eligible for a 100% benefit, but the decision to exempt from the tax is made by local authorities.
100% discount can be obtained:
- Heroes of the USSR;
- Liquidators of nuclear and man-made accidents;
- Husbands and wives of citizens killed in the line of military duty;
- Military pensioners.
When analyzing and summarizing Russian legislation, one can single out patterns in the provision of benefits to disabled people.
Benefits can be granted:
- Old-age pensioners or persons who were eligible for an old-age pension under the legislation in force as of December 31, 2018;
- A person with a disability who has more than one vehicle is entitled to a benefit for only one vehicle;
- For a car or motorcycle with a low engine power not exceeding 150-200 horsepower. The figure fluctuates in different regions.
The Federal Tax Service determines whether the benefit will be provided in full or in part.
Each region of the Russian Federation has its own laws regarding the provision of discounts to pensioners on transport tax and benefits can be provided only in accordance with local legislation. Depending on the state of the regional budget, local authorities decide on the assignment of benefits to pensioners.
When deciding on the appointment of a benefit, the legislative norms of the region are applied at the place of registration of the vehicle, and not at the place of residence of the pensioner.
The question of granting benefits to a pensioner is decided at the level of regional legislation. Federal legislation establishes transport tax exemptions only for pensioners - participants in the Second World War, heroes of the USSR and other categories of citizens.
The procedure for registration of preferential conditions for a pensioner
It doesn't take long to get the benefits. All that needs to be done is to submit a package of documents and an application to the tax authority. The big advantage of applying for a transport tax exemption is that you do not need to apply to third parties.
How to apply
To receive benefits for the use of road transport, you must contact the tax office and write a statement, which must be accompanied by a document confirming the status of a pensioner. Benefits begin to operate from the moment the application was written and submitted to the Federal Tax Service.
Before applying, you must make sure that the pensioner is eligible for the benefit. The law does not establish a single sample of the application, therefore, pensioners can write an application in free form, however, in without fail, you must specify the following data:
- Applicant's passport data;
- The number of the legislative act in accordance with which a citizen is entitled to receive benefits;
- Complete, accurate data about the car - brand, engine power, registration date.
The pensioner in the application must state his request and put his signature.
When writing an application, you must:
- In the upper right corner, indicate the name of the tax authority to which the application is submitted;
- Then the name and position of the employee of the Federal Tax Service, to whom the application is submitted, are indicated;
- Below is your name and date of birth;
- The payer's number is copied from the tax receipt;
- Also, the application must indicate passport data, place of residence and contacts of the pensioner.
The request is stated in the application last. After the statement of the request, it is necessary to list all the documents attached to the application, after which the date and signature are put.
What documents are needed
When contacting the tax office, you must have the following package of documents with you:
- Passport;
- Statement;
- Retired certificate;
- A document confirming the right to own a car;
A technical passport for the car is also provided, which indicates the data on the engine power required when determining the amount of the benefit. A complete list of documents can be found by visiting a branch of the Federal Tax Service or on the electronic website. 
All specified documents are provided in the form of originals and copies. There is no need to certify copies by a notary, this can be done by a tax officer. It is recommended to check the availability of all the necessary documents and copies before going to the branch or sending it by mail, this will simplify the registration of the benefits.
Confirmation of disability may also be required: a certificate from the body that made the decision to establish disability, a military document, a certificate of the loss of a breadwinner or a certificate of the liquidator of the Chernobyl accident.
Documents are submitted before receiving a notification of payment of transport tax. If the notification has already been received, you should contact the Federal Tax Service, where the recalculation will be made.
All documents must be submitted personally to the Federal Tax Service, but if for some reason a disabled person cannot come, he can send copies of documents by mail. When sending the necessary copies of documents by mail, the citizen must certify them. To do this, you do not need to visit a notary's office. The pensioner can sign each document and indicate that the signature is correct.
A pensioner also has the right to submit an application electronically, through the website of state services or on the website of the Federal Tax Service, while documents can be sent in scanned form. To register on the FTS portal, you must enter your username and password. The login and password can be obtained by contacting the tax department at the place of registration, where a registration card will be issued.
When sending documents by mail, data verification can be significantly delayed, especially if an incomplete package of documents has been collected. When you appear at the Federal Tax Service, you can apply for a benefit in one day.
How to calculate payment
When calculating the tax payment, only one type of discount is applied. If a pensioner fits into several categories, one is chosen, the largest discount out of all.
To calculate the transport tax exemption, the formula is used:
Transport tax = tax rate * car horsepower * car ownership period
If the disability was established at the beginning or middle of the year, and the citizen applied to the tax office after he received a pension certificate, then the tax should be calculated only for the period in which the pensioner owned a car before receiving disability and the right to benefits.
In accordance with the tax legislation of the Russian Federation, the exemption can be assigned to only one vehicle.
Payment of transport tax: procedure and terms
The tax is paid after the notification has been delivered that the vehicle tax must be paid. The document sent by mail is not a payment document, it only confirms the fact of charging the payment.
If a pensioner cannot use the website of public services, then he can pay tax at the bank, having received a receipt from the employee for payment. You can also pay the tax at the Russian Post.
In accordance with the legislation in force in Russia, persons who did not pay the tax in 2018 can pay it in 2019. However, according to the rules, the transport tax must be paid no later than December 1 of the current year.
A timely appeal to the tax authority will allow a pensioner to find out whether he is entitled to benefits, and in the event of discounts, to issue documents as soon as possible and avoid overpayment. The list of required documents differs in different regions of Russia, you can find it out by contacting the department of the Federal Tax Service.
Transport tax incentives for pensioners, even if they are 50 percent or less, save money, which is especially important for non-working pensioners.
The procedure and terms for payment of transport tax in Moscow
The tax for each vehicle is paid in full rubles (50 kopecks or more are rounded to the nearest ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.
Taxpayer Organizations pay tax no later than February 05 of the year following the expired tax period. During the tax period, advance tax payments are not made by taxpayers - organizations.
Thus, organizations need to pay transport tax for 2018 - by February 05, 2019, for 2019 - by February 05, 2020. Learn more about tax payment procedure by legal entities read the article on the link.
The deadline for payment of the transport tax for 2019 for legal entities in Moscow is February 05, 2020
Citizens pay the vehicle tax on the basis of a tax notice issued 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 the state registration of vehicles on the territory of the Russian Federation. By individuals, the transport tax must be paid in a 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.
Tax payment deadline for citizens: since 2016, the deadline for payment of the 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 2018 must be paid by December 1, 2019, for 2019 - by December 1, 2020., and for 2020 - until December 1, 2021. If December 01 is a non-working day, the payment deadline is postponed to the next working day.
The deadline for payment of the transport tax on a car in Moscow in 2020 is until December 01, 2020 (the tax is paid for 2019)
Transport tax rates in Moscow
Tax rates of tax on cars in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per horsepower of vehicle engine power, one kilogram of jet engine thrust force, one registered ton of vehicle or vehicle unit in the following sizes:
| Name of the object of taxation |
Tax rate (in rubles) for 2017-2019, 2020 |
|
Passenger 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 (with each 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(with each 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 (with each 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 (with each horsepower) |
|
|
Snowmobiles, snowmobiles with engine power (with each horsepower) |
|
|
up to 50 hp (up to 36.77 kW) inclusive |
|
|
over 50 hp (over 36.77 kW) |
|
|
Boats, motor boats and other watercraft with engine power (with each horsepower) |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
Yachts and other sailing and motorized vessels with engine power (with each horsepower): |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
over 100 hp (over 73.55 kW) |
|
|
Jet skis with engine power (with each horsepower): |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
over 100 hp (over 73.55 kW) |
|
|
Non-self-propelled (towed) ships, for which the gross tonnage is determined (from each gross tonnage or gross tonnage unit if the gross tonnage is determined without specifying the dimension) |
|
|
Airplanes, helicopters and other aircraft with engines (with each horsepower) |
|
|
Aircraft with jet engines(from every kilogram of traction force) |
|
|
Other water and air vehicles without engines (from a vehicle unit) |
Note,when levying car tax, apply increased rates of transport tax on expensive cars worth more than three million rubles.
Attention:due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most correct 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
Moscow City Law "On Transport Tax" completely exempted from tax:
- organizations providing services for the carriage of passengers by public urban passenger transport - for vehicles carrying passengers (except for taxis);
- residents of special economic zones of a technical and innovative type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered to the specified residents from the moment they are included in the register of residents of the special economic zone. The privilege is granted for a period of 10 years, starting from the month of registration of the vehicle. The right to the benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the governing body of the special economic zone;
- 2.1. organizations recognized as management companies of special economic zones and carrying out activities in order to implement 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 privilege is provided for a period of 10 years, starting from the month of registration of the vehicle - the privilege was introduced in 2018;
- 2.2. management companies of the international medical cluster and project participants that have concluded agreements on the implementation of the project with the management company of the international medical cluster and carry out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered with the management companies of the international medical cluster and project participants. The project participants are provided with a privilege from the moment of the conclusion of an agreement on the implementation of the project with the management company of the international medical cluster - the privilege is applied from 2018 to 2028;
- Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,
- veterans of the Great Patriotic War, invalids of the Great Patriotic War - for one vehicle registered for citizens of the indicated categories;
- combat veterans, disabled combatants - for one vehicle registered for citizens of the indicated categories;
- disabled people of I and II groups- for one vehicle registered for citizens of the specified categories;
- former minors concentration camp prisoners, ghettos and other places of detention created by the Nazis and their allies during the Second World War - for one vehicle registered for citizens of the indicated categories;
- one of the parents (adoptive parents), guardian, guardian of a disabled child - for one vehicle registered for citizens of the indicated categories;
- persons who have passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusively - for one vehicle of the specified category registered to these persons;
- one of the parents (adoptive parents) in a large family- for one vehicle registered for citizens of the specified categories;
- Chernobyl victims - for one vehicle;
- individuals who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - for one vehicle registered for citizens of the indicated categories;
- individuals who have received or have 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;
- one of the guardians of a disabled person from childhood, recognized by a court as incompetent, - for one vehicle registered for citizens of the specified category;
- persons who have vehicles equipped exclusively with electric motors - in relation to the specified vehicles registered to these persons (the exemption applies from 2020 to 2025).
Watch the video about vehicle tax incentives for electric vehicles
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 passenger cars with engine power over 200 hp. (over 147.1 kW).
Individuals are provided with benefits upon application based on a document confirming the right to benefits. 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.
The benefits do not apply to watercraft, 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 to three decimal places.
Prepared by "Personal rights.ru"
The tax on the use of movable property has been in effect in Russia since 2003.
All vehicle owners must pay for it, but people with special status have certain benefits.
They are established both at the federal level and by regional authorities.
Consider who has transport tax exemptions and who is completely exempt from paying it.
The issue of granting benefits for the payment of transport tax is regulated by the Tax Code of the Russian Federation. For this purpose, certain categories of citizens are allocated subsidies from the federal and regional budgets.
Federal benefits apply to the owners of the following types of vehicles:
List of persons who are granted transport tax relief in 2020 at the federal level:
Transport tax benefits for pensioners are not valid throughout Russia. In some regions, the subsidy has been significantly cut, while in others it has been completely canceled.
Video: Who has transport tax benefits?
The maximum tax amount and the composition of payers are established by the State Duma, and the regional authorities have the right to introduce additional benefits and determine the rates of subsidies at the local level. Therefore, in two neighboring regions, the amount of fees may differ significantly.
Preferences that apply to a certain category of car owners in one part of the country do not necessarily apply in another.
You can find out about the benefits on the website of the tax inspectorate in the section "Electronic services"... To obtain information, you need to select the name of the tax, the region of interest and the tax period.
In response to a request, the service will provide information about the law, which contains information about benefits.
Some citizens are not charged transport tax at all... According to Art. 358 of the Tax Code of the Russian Federation, these include the owners of the following vehicles:
Also, transport tax is usually not levied on veterans' organizations that own a car that is used only for business purposes.
Completely exempt from paying it disabled people using vehicles with a capacity of up to 100 liters. with. , a single parent in a large family, liquidators of the Chernobyl accident, spouses of the military who died in execution, heroes of the USSR and socialist labor.
Federal law establishes benefits for disabled people of 2 groups on transport tax... This is done to facilitate the movement of such persons.
You can use the preferences if two conditions are met: the car was bought at the expense of the guardianship authority, and its owner has a disabled person's certificate.
Organizations and associations of people with disabilities who use transport for their work enjoy special benefits. They are also valid for persons who have received disabilities after participating in the liquidation of the Chernobyl accident.
Benefits are also valid for disabled people of group 1, but disabled people of group 3 cannot use them.... This category of citizens needs social protection, since due to illness, people are limited in a certain branch of life.
Nevertheless, a person can take care of himself on his own, albeit with the help of auxiliary means, and is capable of acting. Therefore, there are no grounds for granting benefits.
Federal law provides for transport tax incentives for large families... The decision on their provision is made by the authorities of a particular region.
The status of a large family is assigned to a family in which there are more than three children under 18 years of age (or 23 years old if they are full-time students).
Only one parent can apply for social support.
He can independently choose a vehicle that is eligible for benefits.
It can be a passenger car with a capacity of up to 150 liters. sec., motorcycle, motor scooter.
If a parent with many children alone brings up 3 or more children, they are usually completely exempted from paying transport tax.
Benefits for Labor Veterans
Subsidies for payment of vehicle tax are also allocated to labor veterans.
This category of citizens is not specified in federal laws, but many regions of Russia still provide social support to their workers: those who started working under the age of 18 during the Second World War, as well as those who have medals and orders.
Transport tax exemptions for war veterans have certain restrictions.
So, in Moscow there is a complete exemption from its payment, but only for one vehicle.
In most cases, only old cars manufactured before 1991, whose power does not exceed 200 hp, fall under the social support. with.
Benefits for veterans of military service also apply to low-power floating equipment.
Their widows can also benefit from subsidies if they do not remarry.
Now, in most regions of Russia, Chernobyl victims do not have to pay transport tax.
This category of persons includes not only liquidators of the consequences of the accident and people whose health has been seriously damaged in connection with their stay in the contaminated area. The law also includes persons who worked in the exclusion zone after the liquidation of the accident.
Not all Chernobyl victims receive such tax preferences... In Belgorod, Ryazan and some other regions, no concessions work for them. In Karelia, Chernobyl victims must pay 50% of the vehicle tax.
To apply for a benefit, a person must submit a passport and a document on the appointment of a benefit to the tax office. It is provided on one person-selected basis only.
You can submit documents within 3 years from the date of acquiring the right to the benefit. The entire amount of the overpayment can be directed towards repayment of the next payments or returned upon a written application.