Transport tax benefits for old-age pensioners. What categories of citizens are exempt from paying transport tax? What is a transport tax

The transport tax belongs to the category . Therefore, at the state level, only a legislative framework has been adopted regarding this taxation. Based on federal legislation, each region adopts its own law regulating the transport tax.

It can provide certain preferences to people who have retired by age. How is it calculated transport tax for pensioners in different subjects of the Federation, and how they can get what is due to them.

The nuances of regional taxation

Deputies of the Subjects of the Federation, when adopting local laws on TN, can only expand the list of privileged categories of taxpayers. They do not have the right not to include someone from the list posted in the FNK in the regional law.

Therefore, at the regional level, benefits are provided for all categories of the population identified at the level Russian Federation and other categories of taxpayers.

Deputies calculate the amount for which they can provide benefits, taking into account economic level region, road conditions, the number of luxury cars registered and subject to luxury tax, and other factors.

Depending on its size, the categories of citizens are determined, partially or completely exempted from making contributions to the treasury of TN.

It can be summarized that there is no unequivocal answer to the question: are pensioners exempted from paying transport tax. The mechanism for accruing TN is prescribed in the Federal Tax Service, and the rate at which it is charged and the benefits for it are determined by laws adopted in the regions.

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

Taxes for large families

Various Subjects of the Federation transport tax large families calculated differently. The legislation of some regions states that families are considered large, having 5 minor children, and in others - 4 or even 3 children who have not reached the age of majority.

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

The transport tax for parents with many children is charged with the provision of benefits as long as the conditions prescribed in the law are met.

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

Taxation of other beneficiaries

Transport tax rates.

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

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

In some federal subjects, the tax, called transport, for disabled people of group 3 is charged in full, while in others there are some discounts. Therefore, it will not be possible to unequivocally answer the question: do disabled people of the 3rd group pay a transport tax. You need to specify which region you are talking about.

Benefits for veterans of labor for TN are fixed in the Federal Tax Service. They, as well as veterans of military operations in accordance with the norm laid down in tax code, the tax, which is called transport, is not charged.

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

Car owners do not have to study the regional legislation on TN. They can get information about existing benefits, as well as the timing of payments in the division of the Federal tax service or abbreviated as the Federal Tax Service at the place of its registration.

Tax officials are required to explain in detail what benefits a person can apply for and how to get them.

For which transport TN do not pay

TN payers are the owners of transport - the persons on whom it is registered, and not those who manage it by proxy.

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

TN is charged regardless of whether the transport was used in the calendar year. It could stand idle or be repaired all year, and the tax must be paid to the treasury. But the Federal Tax Service contains a list of vehicles exempt from taxation.

We have indicated only the points relating to individuals:

  • cars purchased by law through the bodies of the social security, having a power not exceeding 100 hp. or 73.55 kW;
  • cars equipped to drive the disabled;
  • agricultural machinery;
  • stolen cars.

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

What benefits for pensioners are accepted in the regions?

An analysis of the laws on TN showed that the following options for preferential preferences for people retired by age have been adopted:

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

Types of tax benefits.

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

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

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

In almost all regions, discounts can be issued for one vehicle. Owning a car and a motorcycle, you need to decide what will be taxed in full and what will be at a discount.

Only surrounded water resources Petersburg, the deputies allowed not to rally TN at all to pensioners who own both a car and a boat, but with statutory restrictions.

Procedure for obtaining benefits

You can use the TN benefit only after its initiation. This means that you can get exemption from paying transport tax only on the basis of a submitted application.

A pensioner needs to collect a package of documents stipulated by the current legislation and come to the Federal Tax Service in order to fill out a specially designed form for such an application. Previously, it was allowed to submit a free-form appeal.

When a pensioner owns several vehicles, the benefit can be issued for one vehicle. The choice belongs to the owner. For example, if you own a car and a boat, it is more profitable to have preferential taxation on the car.

A citizen who falls into several preferential categories must choose one benefit and issue it for a specific transport.

Application for a tax exemption.

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

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

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

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

An important point in applying for benefits

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

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

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

How often do you need to renew the benefit?

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

The number of appeals with this question to the FNC is not limited. In this case, the procedure described above is always used.

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

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

What do you need to know about paying taxes?

TN is paid per calendar year. Citizens, unlike legal entities, do not independently calculate it. Calculations are carried out by employees of the Federal Tax Service and sent by mail a completed receipt and a notice indicating the amount of TN and the timing of the payment.

Tax notice on payment of transport tax.

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

The legislator has provided a monthly period for the introduction of TN into the treasury. For each day of delay in payment, a fine is charged. If the tax debt is not liquidated within 3 months, then in addition to the fine, a fine is charged.

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

Citizens who have not liquidated the debt within six months from the moment it was formed are sent a second notice by the Federal Tax Service, which indicates the amount of the debt and is given an 8-day period for its repayment.

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

Expert opinion

Natalya Alekseevna

Therefore, in the interests of car owners who did not receive a notification in early November, contact the tax service. When the car owner found out that he was entitled to a benefit not immediately, but after a couple of years, it was necessary to collect the list of documents described by us and come to the branch of the Federal Tax Service nearest to the place of residence.

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

Outcome

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

Benefits must be granted. To do this, an appropriate application is submitted to the department of the Federal Tax Service, along with copies of documents determined by tax legislation. A person can use only one type of benefits issued for a specific unit of transport.

If you apply for a benefit late, you must apply for a refund of overpaid funds. Refunds will be made within the last 36 months. We wish you good luck in everything!

Pensioners belong to a socially unprotected category of citizens, whose income often consists only of social benefits, so the state seeks to provide them with additional preferential terms contributing to the reduction of pensioners' expenses. One of these conditions is a tax relief for pensioners.

This type of tax is regulated by Art. 356 of the Tax Code of the Russian Federation, but refers to regional taxes. That is, all fees for this type of tax are sent to the budget of the region where it is collected, and not to federal budget. Therefore, benefits for pensioners on transport tax are established legislative acts subjects of the Russian Federation in which pensioners live.

Tax benefits for pensioners for transport tax are determined, as well as the procedure for their use, by local governments. To find out whether pensioners must pay transport tax in their region of residence and whether pensioners are exempt from paying transport tax, they need to contact the tax office at their place of residence, where they will be provided with this information.

Do pensioners have to pay vehicle tax?

Do pensioners pay vehicle tax?

Payment of transport tax to pensioners is calculated on general terms, and discounts for pensioners on transport tax are formed at their request and only after contacting the tax authority. In order to receive a transport tax benefit for a pensioner in 2016, it is necessary to prepare a set of documents and personally send them to the IFTS at the place of registration. This is a mandatory procedure if a pensioner wants to take advantage of the benefit due to him, since the tax on the vehicle is classified as active, that is, you can acquire the right to this benefit only on a declarative basis.

It turns out that pensioners do not pay transport tax, if local legislation provides for it, and they have shown their right to receive this benefit.

In some constituent entities of the Russian Federation, several options for benefits are legally provided, the right to choose which one to use is given to the pensioner himself. Benefits for the payment of transport tax for pensioners depend on the technical characteristics of transport and its quantity in a person's property.

When applying to the tax authority of the Federal Tax Service, in an application for claiming the appropriate benefit, a person must indicate:

grounds for receiving benefits (status - pensioner);

vehicle which is in his possession;

state registration number of the vehicle.

Attach a copy to the application pension certificate giving him the right to receive benefits.

Benefits for pensioners on transport tax

Do pensioners pay vehicle tax in Moscow?

Pensioners do not have benefits for this type of tax in Moscow. According to law No. 33 of July 9, 2008, all pensioners are required to pay tax fees on the vehicle on an equal basis with other citizens. Payment must be made by December 1st. current year. The deadlines for paying transport tax for pensioners in the regions where they must do this are the same, that is, the tax must be paid throughout the country before December 1.

There are benefits for the transport tax for pensioners in St. Petersburg. V this region have the right not to pay tax on one car when following conditions: if the vehicle is of Russian or Soviet production, with a capacity of not more than 150 hp; for boats and motor boats, up to 30 hp

Whether it is necessary to pay transport tax to pensioners depends on the special legislative norms of each individual region. But there is general terms and Conditions, which exempt all citizens from paying transport tax, including pensioners. These conditions are provided for by paragraph 2 of Art. 358 NK:

All citizens of the Russian Federation who own:

Rowing boats;

Motor boats not more than 5 hp power;

Vehicles intended for use by the disabled;

Vehicles (up to 100 hp) provided by the social security authorities do not have to pay vehicle tax.

Tax benefits for pensioners on transport tax

(table by regions of the Russian Federation, current as of November 2016)

Benefits for pensioners on transport tax

Regional law

No perks

Law of the City of Moscow

"About transport tax"

(with changes as of 04/01/2015)

Moscow region

No perks

Law of the Moscow Region

"On preferential taxation in the Moscow region"

(with changes as of 03/02/2016)

Saint Petersburg

Pensioners do not pay transport tax for 1 vehicle, provided that it is a car domestic production (Russian Federation, USSR until 1991) with an engine power of up to 150 hp, a boat, motorboat or other water vehicle (with the exception of yachts and other motor-sailing vessels, jet skis) with an engine power of up to 30 hp.

Law of St. Petersburg

(with changes as of 21.06.2016)

Republic of Adygea

Pensioners pay a transport tax in the amount of 50% of the rate established in the region in respect of 1 vehicle for cars, motorcycles and scooters

Law of the Republic of Adygea

(as amended on 04.08.2016 No. 565)

Republic of Bashkortostan

No perks

Law of the Republic of Bashkortostan

"On transport tax" dated December 25, 2015 No. 304-z

The Republic of Buryatia

No perks

Law of the Republic of Buryatia

(as amended on 05/07/2016 No. 1754-V)

Leningrad region

Pensioners - owners of vehicles with engine power 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

(with changes as of 06/06/2016)

Altai region

Pensioners are exempt from 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 Altai Territory dated October 10, 2002 No. 66-ZS "On transport tax in the territory of the Altai Territory"

(with changes as of 03.10.2014)

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 on the condition that the owner of the vehicle drives it independently or it is driven by his spouse.

Law of the Amur Region dated November 18, 2002 No. 142-OZ "On transport tax on the territory of the Amur Region" (as amended on September 1, 2015)

Arkhangelsk region

The benefit is provided to pensioners - owners of vehicles in the amount of tax not exceeding 980 rubles.

(as amended on 24.10.2014)

Astrakhan region

Pensioners receiving an old-age labor pension do not pay tax on 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 choice of the taxpayer.

Law of the Astrakhan region

"About transport tax"

(with changes as of 11/27/2015)

Belgorod region

Pensioners do not pay tax in respect of 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 over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW)

Law of the Belgorod region

"About transport tax"

(with changes as of 11.07.2014)

Bryansk region

Pensioners pay 50% of the established rate for cars with engine power 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"

(with changes as of 09.11.2015)

Vladimir region

Pensioners of all categories for cars with an engine power of not more than 150 hp. With. (110.33 kW), motorcycles and scooters with an engine power of not 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 not 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"

(with changes as of 06/02/2016)

Volgograd region

No perks

Law of the Volgograd region

"About transport tax"

(as amended on 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), motorcycles and scooters with engine power up to 40 hp. (up to 29.42 kW), a truck with engine power up to 85 hp. (up to 62.52 kW) inclusive and with a load mass of not more than 1100 kg, in relation to a motor boat, transport tax is not paid only for 1 vehicle of your choice

Law of the Vologda region

"About transport tax"

(with changes as of 07/06/2015)

Voronezh region

No perks

Law of the Voronezh region

"On the provision of tax benefits for the payment of transport tax in the territory of the Voronezh region"

(with changes as of 07/18/2016)

The Republic of Dagestan

Pensioners pay tax for cars and motorcycles with engine power 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"

(with changes as of May 25, 2016)

Jewish Autonomous Region

For persons who have reached the age of 60 for men and 55 for women and have a work experience of 40 and 35 years, respectively, the tax rate is reduced by 30% in relation to 1 vehicle (at the choice of the taxpayer) for cars with engine power up to 130 hp, motorcycles or scooters with engine power up to 35 hp

Law of the Jewish Autonomous Region

"On the transport tax on the territory of the Jewish Autonomous Region"

(as amended on 06/30/2016)

Transbaikal region

Old-age pensioners, seniority pensioners who have reached the age of 55 for women and 60 for men, for cars up to 150 hp, motorcycles and scooters, trucks up to 150 hp, for self-propelled vehicles and mechanisms on pneumatic and caterpillar tracks, pay a transport tax of 67% of tax rates established for these vehicle categories in the region

Law of the Trans-Baikal Territory

"About transport tax"

(as amended on 03/31/2015)

Ivanovo region

No perks

Law of the Ivanovo region

"About transport tax"

(with changes as of 06.10.2015)

The Republic of Ingushetia

Pensioners do not pay transport tax in respect of one vehicle registered on them for passenger cars of domestic production with an engine power of up to 90 hp. up to 1994 release inclusive; motorcycles or scooters of domestic production up to and including 1994; truck of domestic production with engine power up to 220 hp up to and including 1976.

Law of the Republic of Ingushetia

"About transport tax"

(with changes as of 06/01/2016)

Irkutsk region

Citizens receiving an old-age insurance pension for 1 vehicle of their choice for cars with a capacity of up to 150 hp. motor scooters and motorcycles and in some other cases pay a transport tax in the amount of 20% of the established tax rates.

Law of the Irkutsk region

"About transport tax"

(with changes as of 11/28/2014)

Republic of Kabardino-Balkaria

No perks

"About transport tax"

(with changes as of 06/11/2014)

Kaliningrad region

No perks

Law of the Kaliningrad region

"About transport tax"

(with changes as of 21.06.2016)

Republic of Kalmykia

No perks

Law of the Republic of Kalmykia

"About transport tax"

Kaluga region

No perks

Law of the Kaluga region

"On transport tax in the territory of the Kaluga region"

(as amended on 24.10.2014)

Kamchatka Krai

No perks

Law of the Kamchatka Territory

"On the transport tax in the Kamchatka Territory"

(with changes as of 07/01/2014)

Karachay-Cherkess Republic

Pensioners who own motorcycles, scooters and cars with engine power up to 250 hp. inclusive, pay a transport tax in the amount of 20% of the established rate. in relation to 1 vehicle

"About transport tax"

(as amended on 11/24/2014)

Republic of Karelia

Citizens receiving an insurance pension, labor pension, social pension, military pensioners, if they have reached the age: men - 60 years old and women - 55 years old for cars with engine power up to 100 hp. (up to 73.55 kW), motorcycles and scooters pay 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”

(with changes 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. in relation to only 1 vehicle at the choice of the taxpayer, they do not pay tax on 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, machines and mechanisms on pneumatic and caterpillar tracks with engine power up to 100 hp (up to 73.55 kW).

If the calculated amount of tax is more than 1500 rubles, it is reduced by this amount. The benefit is provided if the pensioner or his spouse has documents confirming the right to drive this vehicle

"About transport tax"

(with changes as of 11/25/2015)

Kirov region

No perks

Law of the Kirov region

"On transport tax in the Kirov region"

(with changes as of 07/01/2014)

Komi Republic

No perks

Law of the Republic of Komi

"About transport tax"

(with changes as of 02.11.2015)

Kostroma region

Pensioners upon reaching retirement age in relation to: cars with engine power 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.

Pensioners upon reaching retirement age, living in countryside, in relation to self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks, they pay 25% of the tax rate in the region. All benefits can be used for 1 vehicle

Law of the Kostroma region

"About transport tax"

(with changes as of 26.10.2016)

Krasnodar region

Pensioners who have reached the age of 55 years (women) and 60 years (men) pay transport tax on cars with engine power up to 150 hp, motor boats with engine power up to 20 hp, motorcycles and scooters up to 35 hp. With. for 1 vehicle with the highest engine power, pay 50% of the transport tax rate established in the region.

Law of the Krasnodar Territory

"On transport tax in the territory of the Krasnodar Territory"

(with changes as of 12/16/2015)

Krasnoyarsk region

Pensioners do not pay transport tax for 1 vehicle with an engine power of up to 100 hp. (up to 73.55 kW).

Pensioners pay a transport tax of 10% for cars with engine power 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, machines and mechanisms on pneumatic and caterpillar tracks, snowmobiles, snowmobiles 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 the vehicle, determined at the discretion of the taxpayer, are subject to preferential taxation. Benefits are 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 the tax established in the region for 1 vehicle with an engine power of up to 100 hp. inclusive at the choice of the taxpayer

Law of the Kurgan region

"On transport tax in the territory of the Kurgan region"

(with changes as of 01.03.2016)

Kursk region

Pensioners are set a rate of 10 rubles. per hp in relation to passenger cars of domestic production 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 for domestic passenger cars, cars of the ZAZ, Tavria and LuAZ brands per 1 vehicle (at the discretion of the owner) owner) for vehicles with engine power up to 100 hp. (up to 73.55 kW)

Law of the Kursk region

"About transport tax"

(with changes as of 11/19/2014)

Republic of Crimea

No perks

Law of the Republic of Crimea

"About transport tax"

(as amended on 09/30/2015)

Lipetsk region

For persons receiving pensions, vehicle tax rates for 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 each hp; in relation to motorcycles and scooters with engine power up to 40 hp. (up to 29.4 kW) the rate is 25%. Benefits are provided at the choice of the taxpayer only for 1 vehicle

Law of the Lipetsk region

"On transport tax in the Lipetsk region"

(with changes as of 04/01/2016)

Magadan region

Non-working old-age pensioners are exempted from paying the transport tax, provided that they do not entrepreneurial activity without education legal entity. The benefit applies to 1 vehicle

Law of the Magadan region

"About transport tax"

Mari El Republic

Pensioners pay 50% tax on cars with a capacity of up to 200 hp, if the vehicle has been registered for a pensioner for at least 3 years, only 1 vehicle each. The benefit is received by individuals upon reaching the age that gives the right to an old-age insurance pension, including one assigned ahead of schedule

"On the regulation of relations in the field of taxes and fees in the Republic of Mari El"

(as amended on 10/24/2016)

The Republic of Mordovia

No perks

Law of the Republic of Mordovia

"About transport tax"

(as amended on 06/15/2015)

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 on motorcycles

Law of the Murmansk region

"About transport tax"

(with changes as of 04/01/2016)

Nenets autonomous region

Old-age pensioners and survivors - for 1 vehicle of each type of object of taxation: in relation to cars with an engine power of up to 150 hp. motorcycles, snowmobiles and snowmobiles, boats, motor boats and other water vehicles do not pay tax

Law of the Nenets Autonomous Okrug

"About transport tax"

(with changes as of 11.03.2016)

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"

(with changes as of 03/02/2016)

Pensioners receiving an old-age insurance pension are owners of cars with an engine power of up to 100 hp. With. pay a tax 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. s., made on the basis of passenger cars "GAZ", "VAZ", "IZH", "Moskvich", trucks of the UAZ model with engine power up to 100 hp. With. production until 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 a tax 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 a tax of 50% of the established rate.

ABOUT TRANSPORT TAX (as amended on 30.06.2016)

Novosibirsk

Pensioners, including those receiving a disability pension and military pensioners, are exempt from paying transport tax for motorcycles and scooters up to 40 hp. inclusive. For other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks, pensioners pay 5% of the tax rate. For 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 certain categories taxpayers in the Novosibirsk region"

(with changes as of 29.06.2016)

Omsk region

No perks

Law of the Omsk region

"About transport tax"

(as amended on 03/23/2016)

Orenburg region

Pensioners pay 50% of the transport tax rate established in the region. If several vehicles are owned, the benefit is provided for 1 vehicle with the most powerful engine, jet engine thrust or gross tonnage)

Law of the Orenburg region

"About transport tax"

(with changes as of 09/05/2016)

Oryol region

Retirees pay 50% of the regional tax rate for cars with an engine power of 100 hp or less. (73.55 kW), motorcycles and scooters with an engine power of not more than 40 hp. (29.42 kW)

Law of the Oryol region

"About transport tax"

(with changes as of 11/28/2014)

Penza region

No perks

Law of the Penza region

On the introduction of transport tax on the territory of the Penza region (as amended on August 26, 2016)

Perm region

Persons who have reached retirement age pay 50% of the tax amount for cars with engine power up to 100 hp, motorcycles (motor scooters), boats, motor boats with engine power up to 50 hp, self-propelled vehicles, cars and pneumatic and caterpillar mechanisms. Benefit is provided only for 1 vehicle

Law of the Perm Region

"On taxation in the Perm region"

(with changes as of 29.03.2016)

Primorsky Krai

No perks

Law of the Primorsky Territory

"About transport tax"

(with changes as of 05/11/2016)

Pskov region

No perks

Law of the Pskov region

"O tax incentives and the income tax rate for individual organizations of the region for 2016"

Rostov region

No perks

Law of the Rostov region

"On regional taxes and some issues of taxation in the Rostov region" (as amended on 06/23/2016)

Ryazan region

Old-age pensioners and military pensioners do not pay transport tax for cars with an engine power of up to 150 hp, for motorcycles (motor scooters) with an engine power of up to 45 hp. The exemption is provided only for 1 vehicle at the choice of the taxpayer

Law of the Ryazan region

"About tax incentives"

(with changes as of 21.07.2016)

Samara region

Pensioners pay 50% of the transport tax rate established in the region. For example, the rate for vehicles with engine power up to 100 hp. - 16 rubles. For pensioners, respectively - 8 rubles.

Law of the Samara region

"On the transport tax in the territory of the Samara region"

(with changes as of 07.12.2015)

Saratov region

No perks

Law of the Saratov region

"On the introduction of a transport tax on the territory of the Saratov region"

(with changes as of 11/25/2015)

Sakhalin region

Citizens who receive insurance pensions in old age, when they reach retirement age (60 and 55 years), including those who have retired in the regions of the Far North and areas equivalent to them (55 and 50 years). The benefit is provided for 1 vehicle

Law of the Sakhalin Region

"About transport tax"

(with changes as of 11/28/2014)

The Republic of Sakha (Yakutia)

No perks

Law of the Republic of Sakha (Yakutia)

"O tax policy Republic of Sakha (Yakutia)"

(as amended on 14.03.2016)

Sverdlovsk region.

For passenger cars with engine power up to 100 hp all individuals, including pensioners, are exempt from tax.

Pensioners are also exempted from paying transport tax for 1 vehicle for cars with 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 implementation of the transport tax on the territory of the Sverdlovsk region"

(with changes as of 12/21/2015)

Republic of North Ossetia-Alania

No perks

"On transport tax in the Republic of North Ossetia-Alania"

(with changes as of 11/28/2014)

Smolensk region

No perks

"About tax incentives"

(with changes as of 21.04.2016)

Stavropol region

Pensioners pay 50% of the transport tax rate established in the region for vehicles with engine power up to 100 hp. only 1 vehicle (passenger car or motorcycle or scooter)

Law of the Stavropol Territory

"About transport tax"

(with changes as of 11/05/2015)

Sevastopol

No perks

Law of the city of Sevastopol

"About transport tax"

(with changes as of 21.06.2016)

Tambov region

Pensioners have their own rates:

passenger cars with engine power up to 100 hp (up to 73.55 kW) - 5 rubles. 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 rubles. 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 rubles. for every hp

All benefits are given for 1 vehicle at the choice of the taxpayer

Law of the Tambov region

"On transport tax in the Tambov region"

(as amended on 11/27/2014)

Republic of Tatarstan

No perks

Law of the Republic of Tatarstan

"About transport tax"

(with changes as of 11/11/2014)

Tver region

No perks

Law of the Tver region

"On transport tax in the Tver region (as amended on 11/06/2015)

Tomsk region

Pensioners who have a medical certificate of the established form on fitness to drive a vehicle are granted a transport tax exemption in respect of 1 vehicle specified in the line “Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks” of Article 6 of the regional law, at the choice of the taxpayer

Tula region

Pensioners for 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"

(with changes as of 07/15/2016)

Tyva Republic

No perks

Law of the Republic of Tyva

"About transport tax"

(with changes as of 11/23/2015)

Tyumen region

All individuals, including pensioners, 1 vehicle each at the taxpayer's choice, do not pay tax on cars with an engine power of up to 150 hp. and for motorcycles and scooters manufactured in the Russian Federation and the CIS. Pensioners pay 20% of the transport tax rate established in the region for trucks with engine power up to 100 hp; for self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks with engine power up to 100 hp. only 1 vehicle. Pensioners pay 25% of the regional rates for trucks with an engine power over 100 hp. up to 120 hp.

Law of the Tyumen region

"About transport tax"

(with changes as of 11/05/2015)

Udmurtia

Law of the Udmurt Republic

"On transport tax in the Udmurt Republic"

(with changes as of 07/08/2015)

Ulyanovsk region

No perks

Law of the Ulyanovsk region

"On transport tax in the Ulyanovsk region"

(with changes as of May 31, 2016)

Khabarovsk region

Persons receiving old-age pensions and having a length of service of at least 40 years for men and 35 years for women (for those living in the regions of the Far North - 35 and 30 years) upon reaching the age of 60 years for men, 55 years for women (for persons retired in the regions of the Far North -55 and 50 years old) do not pay transport tax for one passenger car (motorcycle, motor 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 incentives in the Khabarovsk Territory"

(as amended on 28.09.2016)

The Republic of Khakassia

Old-age pensioners in relation to cars with engine power up to 150 hp. with., trucks with engine power up to 80 liters. s., motorcycles (motor scooters) with engine power up to 35 hp. s., boats (motor boats, other water vehicles) with an engine power of up to 30 liters. With. Exempted from payment of transport tax for 1 vehicle at the choice of the taxpayer

Law of the Republic of Khakassia

"About the transport tax"

(as amended on 07/14/2015)

Khanty-Mansi Autonomous Okrug - Yugra

Pensioners pay 50% of the transport tax rate established in the region for cars with engine power up to 200 hp, motorcycles and scooters with engine power up to 35 hp, snowmobiles and snowmobiles with engine power up to 50 hp, motor boats with engine power up to 30 hp The benefit provides 1 vehicle from each of the above categories of vehicles

Law of the Khanty-Mansiysk Autonomous Okrug - Yugra

"On transport tax in the Khanty-Mansiysk autonomous region- Ugra (as amended on 04/16/2015)

Chelyabinsk region

Pensioners who own cars with engine power 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 exemption is granted only in relation to 1 vehicle at the choice of the taxpayer.

Law of the Chelyabinsk region

"About transport tax"

(as amended on 03/31/2015)

Chechen Republic

No perks

"On transport tax in the Chechen Republic"

(as amended on 11/13/2015)

Chuvash Republic

No perks

Law of the Chuvash Republic

"About questions tax regulation v 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 on 24.06.2016)

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 on: 06/28/2016)

Yamalo-Nenets Autonomous Okrug

All individuals, including pensioners, own cars with engine power up to 150 hp. With. (110.33 kW), individuals - owners of snowmobiles, snowmobiles, boats, motor boats and other water vehicles with a capacity 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 exemption and do not pay it for trucks with engine power up to 150 hp. (110.33 kW)

"On transport tax rates on the territory of the Yamalo-Nenets Autonomous Okrug"

(with changes as of 11.03.2016)

Yaroslavl region

Pensioners are exempted from paying tax in respect of a car with an engine power of up to 100 hp hp (15.8 rubles per 1 hp) The benefit is provided for 1 vehicle at the choice of a pensioner

Law of the Yaroslavl region

The peculiarity of the transport tax is that it is regulated not only by federal laws. Each region independently adopts regulations that apply to older people. depends on the specifications of the vehicle.

What Federal Benefits Can Retirees Get?

  • persons with the status of a veteran of the Great Patriotic War;
  • disabled people of 1 or 2 groups;
  • 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 apply to the tax office that serves his area. A person must fill out an application and attach to it all Required documents. The elderly person must prove their right to tax exemption. In addition to the application, you need to bring 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 the calculation of tax:

  1. The state does not charge a fee for the use of a boat that is equipped with a motor with a power of not more than 5 liters. With.
  2. A pensioner may not pay for agricultural equipment (combine, tractor).
  3. Owners of cars with an engine that has a power of no more than 100 hp will not have to pay tax either. With.
  4. Taxes are not levied on vehicles owned by persons with disabilities.

Transport tax for pensioners in the Moscow region. Payment procedure

Exists certain deadlines settlement of their obligations. Transport fee in the Moscow region must be paid no later than November 30. Moreover, tax officials must notify the elderly person in advance. Pensioners are sent a notice of the amount of the fee for the vehicle.

Older people often ask how transport tax? Benefits in the Moscow region for pensioners is established taking into account federal laws. Most of all, the owners of water and air transport. Sum tax collection can range from 200 to 500 rubles. For an aircraft without an engine, you will have to pay about 2 thousand rubles. Truck owners pay a fee of 20-58 rubles. Hall. With.

Transport tax for pensioners in the Moscow region calculated based on the age of the vehicle. State establishes increased rate for machines that are more than 5 years old. Fans of motorcycles pay to the budget from 9 to 50 rubles per liter. With. The taxation also applies to snowmobiles. Their owners pay from 25 to 50 rubles per l. With.
Not only certain categories of pensioners are exempted from paying transport tax in the Moscow Region.

No fee is charged from legal entities that are engaged in the employment of older people. Fee may not be paid public organizations helping pensioners.
Disabled people of groups 1 and 2 are completely exempted 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?

Fee benefits for residents of the Moscow region are regulated by local regulations. Elderly people have to pay in full for the use of cars. Transport tax in the Moscow region for pensioners who received a disability of the 3rd group, is calculated taking into account a discount of 50%.

Important! The amount of the fee depends on the engine power and the period of ownership of the car.

Transport tax calculation procedure

To determine the amount of the fee, you need to multiply the rate by the power of the motor that is installed in the car. The amount of the 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 with the state you need to go to the site tax office. The user can pay off debts remotely using Internet banking. Transport tax for pensioners in the Moscow region you can pay in cash. To do this, you need to contact the bank teller.

When does the vehicle tax start to accrue?

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 user of the machine may require the installation of an additional set of equipment. In such cases, the tax begins to accrue from the date of issue of the transit number.

Is there a fee for a person driving a car by proxy?

A person driving a car by proxy is not required to pay tax. A pensioner has to pay off his debts despite the fact that he does not use a car. The elderly person receives a notice in which the amount of the mandatory payment is indicated.

The tax office sends a receipt by mail. However, there are other ways to deliver a document. The pensioner can use access to Personal Area website of the tax office. Information can be transferred to the taxpayer personally. Wherein old man must sign the notice.

Can military pensioners count on benefits?

The question of the discount when calculating the fee is within the competence of the local authorities. Former military personnel living in the Moscow region are not eligible for transport benefits.

Transport tax for pensioners by region table


Benefits for pensioners on transport tax


Regional law



No perks


Law of the City of Moscow



"About transport tax"


(with changes as of 04/01/2015)

Moscow region


No perks


Law of the Moscow Region


"On preferential taxation in the Moscow region"


(with changes as of 03/02/2016)

Saint Petersburg


Pensioners do not pay transport tax for 1 vehicle, provided that it is a passenger car of domestic production (Russian Federation, USSR until 1991) with an engine power of up to 150 hp, a boat, motorboat or other water vehicle (with the exception of yachts and other motor-sailing vessels, jet skis) with engine power up to 30 hp.


Law of St. Petersburg



(with changes as of 21.06.2016)

Republic of Adygea


Pensioners pay a transport tax in the amount of 50% of the rate established in the region in respect of 1 vehicle for cars, motorcycles and scooters


Law of the Republic of Adygea



(as amended on 04.08.2016 No. 565)


Republic of Bashkortostan


No perks


Law of the Republic of Bashkortostan



"On transport tax" dated December 25, 2015 No. 304-z


The Republic of Buryatia


No perks


Law of the Republic of Buryatia



(as amended on 05/07/2016 No. 1754-V)

Leningrad region


Pensioners - owners of vehicles with engine power 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



(with changes as of 06/06/2016)

Altai region


Pensioners are exempt from 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 dated October 10, 2002 No. 66-ЗС "On transport tax in the Altai Territory"


(with changes as of 03.10.2014)

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 on the condition that the owner of the vehicle drives it independently or it is driven by his spouse.


Law of the Amur Region dated November 18, 2002 No. 142-OZ "On transport tax on the territory of the Amur Region" (as amended on September 1, 2015)

Arkhangelsk region


The benefit is provided to pensioners - owners of vehicles in the amount of tax not exceeding 980 rubles.



(as amended on 24.10.2014)

Astrakhan region


Pensioners receiving an old-age labor pension do not pay tax on 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 choice of the taxpayer.


Law of the Astrakhan region



"About transport tax"


(with changes as of 11/27/2015)

Belgorod region


Pensioners do not pay tax in respect of 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 over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW)


Law of the Belgorod region



"About transport tax"


(with changes as of 11.07.2014)

Bryansk region


Pensioners pay 50% of the established rate for cars with engine power 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"


(with changes as of 09.11.2015)

Vladimir region


Pensioners of all categories for cars with an engine power of not more than 150 hp. With. (110.33 kW), motorcycles and scooters with an engine power of not 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 not 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"


(with changes as of 06/02/2016)

Volgograd region


No perks


Law of the Volgograd region



"About transport tax"


(as amended on 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), motorcycles and scooters with engine power up to 40 hp. (up to 29.42 kW), a truck with engine power up to 85 hp. (up to 62.52 kW) inclusive and with a load mass of not more than 1100 kg, in relation to a motor boat, transport tax is not paid only for 1 vehicle of your choice


Law of the Vologda region



"About transport tax"


(with changes as of 07/06/2015)

Voronezh region


No perks


Law of the Voronezh region



"On the provision of tax benefits for the payment of transport tax in the territory of the Voronezh region"


(with changes as of 07/18/2016)


The Republic of Dagestan


Pensioners pay tax for cars and motorcycles with engine power 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"


(with changes as of May 25, 2016)


Jewish Autonomous Region


For persons who have reached the age of 60 for men and 55 for women and have a work experience of 40 and 35 years, respectively, the tax rate is reduced by 30% in relation to 1 vehicle (at the choice of the taxpayer) for cars with engine power up to 130 hp, motorcycles or scooters with engine power up to 35 hp


Law of the Jewish Autonomous Region



"On the transport tax on the territory of the Jewish Autonomous Region"


(as amended on 06/30/2016)


Transbaikal region


Old-age pensioners, seniority pensioners who have reached the age of 55 for women and 60 for men, for cars up to 150 hp, motorcycles and scooters, trucks up to 150 hp, for self-propelled vehicles and mechanisms on pneumatic and caterpillar tracks, pay a 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 on 03/31/2015)

Ivanovo region


No perks


Law of the Ivanovo region



"About transport tax"


(with changes as of 06.10.2015)

The Republic of Ingushetia


Pensioners do not pay transport tax in respect of one vehicle registered on them for passenger cars of domestic production with an engine power of up to 90 hp. up to 1994 release inclusive; motorcycles or scooters of domestic production up to and including 1994; truck of domestic production with engine power up to 220 hp up to and including 1976.


Law of the Republic of Ingushetia



"About transport tax"


(with changes as of 06/01/2016)

Irkutsk region


Citizens receiving an old-age insurance pension for 1 vehicle of their choice for cars with a capacity of up to 150 hp. motor scooters and motorcycles and in some other cases pay a transport tax in the amount of 20% of the established tax rates.


Law of the Irkutsk region



"About transport tax"


(with changes as of 11/28/2014)


Republic of Kabardino-Balkaria


No perks



"About transport tax"


(with changes as of 06/11/2014)


Kaliningrad region


No perks


Law of the Kaliningrad region



"About transport tax"


(with changes as of 21.06.2016)

Republic of Kalmykia


No perks


Law of the Republic of Kalmykia



"About transport tax"


Kaluga region


No perks


Law of the Kaluga region



"On transport tax in the territory of the Kaluga region"


(as amended on 24.10.2014)


Kamchatka Krai


No perks


Law of the Kamchatka Territory



"On the transport tax in the Kamchatka Territory"


(with changes as of 07/01/2014)


Karachay-Cherkess Republic


Pensioners who own motorcycles, scooters and cars with engine power up to 250 hp. inclusive, pay a transport tax in the amount of 20% of the established rate. in relation to 1 vehicle



"About transport tax"


(as amended on 11/24/2014)


Republic of Karelia


Citizens receiving an insurance pension, labor pension, social pension, military pensioners, if they have reached the age: men - 60 years old and women - 55 years old for cars with engine power up to 100 hp. (up to 73.55 kW), motorcycles and scooters pay 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”


(with changes 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. in relation to only 1 vehicle at the choice of the taxpayer, they do not pay tax on 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, machines and mechanisms on pneumatic and caterpillar tracks with engine power up to 100 hp (up to 73.55 kW).

If the calculated amount of tax is more than 1500 rubles, it is reduced by this amount. The benefit is provided if the pensioner or his spouse has documents confirming the right to drive this vehicle



"About transport tax"


(with changes as of 11/25/2015)


Kirov region


No perks


Law of the Kirov region



"On transport tax in the Kirov region"


(with changes as of 07/01/2014)


Komi Republic


No perks


Law of the Republic of Komi



"About transport tax"


(with changes as of 02.11.2015)


Kostroma region


Pensioners upon reaching retirement age in relation to: cars with engine power 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, in relation to self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks, pay 25% of the tax rate in the region. All benefits can be used for 1 vehicle


Law of the Kostroma region



"About transport tax"


(with changes as of 26.10.2016)


Krasnodar region


Pensioners who have reached the age of 55 years (women) and 60 years (men) pay transport tax on cars with engine power up to 150 hp, motor boats with engine power up to 20 hp, motorcycles and scooters up to 35 hp. With. for 1 vehicle with the highest engine power, pay 50% of the transport tax rate established in the region.


Law of the Krasnodar Territory



"On transport tax in the territory of the Krasnodar Territory"


(with changes as of 12/16/2015)

Krasnoyarsk region


Pensioners do not pay transport tax for 1 vehicle with an engine power of up to 100 hp. (up to 73.55 kW).


Pensioners pay a transport tax of 10% for cars with engine power 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, machines and mechanisms on pneumatic and caterpillar tracks, snowmobiles, snowmobiles 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 the vehicle, determined at the discretion of the taxpayer, are subject to preferential taxation. Benefits are 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 the tax established in the region for 1 vehicle with an engine power of up to 100 hp. inclusive at the choice of the taxpayer


Law of the Kurgan region



"On transport tax in the territory of the Kurgan region"


(with changes as of 01.03.2016)


Kursk region


Pensioners are set a rate of 10 rubles. per hp in relation to passenger cars of domestic production 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 for domestic passenger cars, cars of the ZAZ, Tavria and LuAZ brands per 1 vehicle (at the discretion of the owner) owner) for vehicles with engine power up to 100 hp. (up to 73.55 kW)


Law of the Kursk region



"About transport tax"


(with changes as of 11/19/2014)

Republic of Crimea


No perks


Law of the Republic of Crimea



"About transport tax"


(as amended on 09/30/2015)


Lipetsk region


For persons receiving pensions, vehicle tax rates for 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 each hp; in relation to motorcycles and scooters with engine power up to 40 hp. (up to 29.4 kW) the rate is 25%. Benefits are provided at the choice of the taxpayer only for 1 vehicle


Law of the Lipetsk region



"On transport tax in the Lipetsk region"


(with changes as of 04/01/2016)


Magadan region


Non-working old-age pensioners are exempted 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 cars with a capacity of up to 200 hp, if the vehicle has been registered for a pensioner for at least 3 years, only 1 vehicle each. The benefit is received by individuals upon reaching the age that gives the right to an old-age insurance pension, including one assigned ahead of schedule



"On the regulation of relations in the field of taxes and fees in the Republic of Mari El"


(as amended on 10/24/2016)

The Republic of Mordovia


No perks


Law of the Republic of Mordovia



"About transport tax"


(as amended on 06/15/2015)


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 on motorcycles


Law of the Murmansk region



"About transport tax"


(with changes as of 04/01/2016)


Nenets Autonomous Okrug


Old-age pensioners and survivors - for 1 vehicle of each type of object of taxation: in relation to cars with an engine power of up to 150 hp. motorcycles, snowmobiles and snowmobiles, boats, motor boats and other water vehicles do not pay tax


Law of the Nenets Autonomous Okrug



"About transport tax"


(with changes as of 11.03.2016)



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"


(with changes as of 03/02/2016)



Pensioners receiving an old-age insurance pension are owners of cars with an engine power of up to 100 hp. With. pay a tax 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. s., made on the basis of passenger cars "GAZ", "VAZ", "IZH", "Moskvich", trucks of the UAZ model with engine power up to 100 hp. With. production until 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 a tax 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 a tax of 50% of the established rate.


ABOUT TRANSPORT TAX (as amended on 30.06.2016)



Novosibirsk


Pensioners, including those receiving a disability pension and military pensioners, are exempt from paying transport tax for motorcycles and scooters up to 40 hp. inclusive. For other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks, pensioners pay 5% of the tax rate. For 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"


(with changes as of 29.06.2016)


Omsk region


No perks


Law of the Omsk region



"About transport tax"


(as amended on 03/23/2016)

Orenburg region


Pensioners pay 50% of the transport tax rate established in the region. If several vehicles are owned, the benefit is provided for 1 vehicle with the most powerful engine, jet engine thrust or gross tonnage)


Law of the Orenburg region



"About transport tax"


(with changes as of 09/05/2016)

Oryol region


Retirees pay 50% of the regional tax rate for cars with an engine power of 100 hp or less. (73.55 kW), motorcycles and scooters with an engine power of not more than 40 hp. (29.42 kW)


Law of the Oryol region



"About transport tax"


(with changes as of 11/28/2014)

Penza region


No perks


Law of the Penza region



On the introduction of transport tax on the territory of the Penza region (as amended on August 26, 2016)


Perm region


Persons who have reached retirement age pay 50% of the tax amount for cars with engine power up to 100 hp, motorcycles (motor scooters), boats, motor boats with engine power up to 50 hp, self-propelled vehicles, cars and pneumatic and caterpillar mechanisms. Benefit is provided only for 1 vehicle


Law of the Perm Region



"On taxation in the Perm region"


(with changes as of 29.03.2016)

Primorsky Krai


No perks


Law of the Primorsky Territory



"About transport tax"


(with changes as of 05/11/2016)


Pskov region


No perks


Law of the Pskov region



"On tax incentives and income tax rate for individual organizations of the region for 2016"


Rostov region


No perks


Law of the Rostov region



"On regional taxes and some issues of taxation in the Rostov region" (as amended on 06/23/2016)


Ryazan region


Old-age pensioners and military pensioners do not pay transport tax for cars with an engine power of up to 150 hp, for motorcycles (motor scooters) with an engine power of up to 45 hp. The exemption is provided only for 1 vehicle at the choice of the taxpayer


Law of the Ryazan region



"About tax incentives"


(with changes as of 21.07.2016)


Samara region


Pensioners pay 50% of the transport tax rate established in the region. For example, the rate for vehicles with engine power up to 100 hp. - 16 rubles. For pensioners, respectively - 8 rubles.


Law of the Samara region



"On the transport tax in the territory of the Samara region"


(with changes as of 07.12.2015)


Saratov region


No perks


Law of the Saratov region



"On the introduction of a transport tax on the territory of the Saratov region"


(with changes as of 11/25/2015)


Sakhalin region


Citizens who receive insurance old-age pensions are exempted from paying the tax 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"


(with changes as of 11/28/2014)

The Republic of Sakha (Yakutia)


No perks


Law of the Republic of Sakha (Yakutia)



"On the tax policy of the Republic of Sakha (Yakutia)"


(as amended on 14.03.2016)


Sverdlovsk region.


For passenger cars with engine power up to 100 hp all individuals, including pensioners, are exempt from tax.


Pensioners are also exempted from paying transport tax for 1 vehicle for cars with 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 implementation of the transport tax on the territory of the Sverdlovsk region"


(with changes as of 12/21/2015)


Republic of North Ossetia-Alania


No perks



"On transport tax in the Republic of North Ossetia-Alania"


(with changes as of 11/28/2014)


Smolensk region


No perks



"About tax incentives"


(with changes as of 21.04.2016)


Stavropol region


Pensioners pay 50% of the transport tax rate established in the region for vehicles with engine power up to 100 hp. only 1 vehicle (passenger car or motorcycle or scooter)


Law of the Stavropol Territory



"About transport tax"


(with changes as of 11/05/2015)


Sevastopol


No perks


Law of the city of Sevastopol



"About transport tax"


(with changes as of 21.06.2016)


Tambov region


Pensioners have their own rates:


passenger cars with engine power up to 100 hp (up to 73.55 kW) - 5 rubles. 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 rubles. 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 rubles. for every hp


All benefits are given for 1 vehicle at the choice of the taxpayer


Law of the Tambov region



"On transport tax in the Tambov region"


(as amended on 11/27/2014)


Republic of Tatarstan


No perks


Law of the Republic of Tatarstan



"About transport tax"


(with changes as of 11/11/2014)


Tver region


No perks


Law of the Tver region



"On transport tax in the Tver region (as amended on 11/06/2015)


Tomsk region


Pensioners who have a medical certificate of the established form on fitness to drive a vehicle are granted a transport tax exemption in respect of 1 vehicle specified in the line “Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks” of Article 6 of the regional law, at the choice of the taxpayer




Tula region


Pensioners for 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"


(with changes as of 07/15/2016)


Tyva Republic


No perks


Law of the Republic of Tyva



"About transport tax"


(with changes as of 11/23/2015)


Tyumen region


All individuals, including pensioners, 1 vehicle each at the taxpayer's choice, do not pay tax on cars with an engine power of up to 150 hp. and for motorcycles and scooters manufactured in the Russian Federation and the CIS. Pensioners pay 20% of the transport tax rate established in the region for trucks with engine power up to 100 hp; for self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks with engine power up to 100 hp. only 1 vehicle. Pensioners pay 25% of the regional rates for trucks with an engine power over 100 hp. up to 120 hp.


Law of the Tyumen region



"About transport tax"


(with changes as of 11/05/2015)


Udmurtia



Law of the Udmurt Republic



"On transport tax in the Udmurt Republic"


(with changes as of 07/08/2015)


Ulyanovsk region


No perks


Law of the Ulyanovsk region



"On transport tax in the Ulyanovsk region"


(with changes as of May 31, 2016)


Khabarovsk region


Persons receiving old-age pensions and having a length of service of at least 40 years for men and 35 years for women (for those living in the regions of the Far North - 35 and 30 years) upon reaching the age of 60 years for men, 55 years for women (for persons retired in the regions of the Far North -55 and 50 years old) do not pay transport tax for one passenger car (motorcycle, motor 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 incentives in the Khabarovsk Territory"


(as amended on 28.09.2016)


The Republic of Khakassia


Old-age pensioners in relation to cars with engine power up to 150 hp. with., trucks with engine power up to 80 liters. s., motorcycles (motor scooters) with engine power up to 35 hp. s., boats (motor boats, other water vehicles) with an engine power of up to 30 liters. With. Exempted from payment of transport tax for 1 vehicle at the choice of the taxpayer


Law of the Republic of Khakassia



"About the transport tax"


(as amended on 07/14/2015)


Khanty-Mansi Autonomous Okrug - Yugra


Pensioners pay 50% of the transport tax rate established in the region for cars with engine power up to 200 hp, motorcycles and scooters with engine power up to 35 hp, snowmobiles and snowmobiles with engine power up to 50 hp, motor boats with engine power up to 30 hp The benefit provides 1 vehicle from each of the above categories of vehicles


Law of the Khanty-Mansiysk Autonomous Okrug - Yugra



"On the transport tax in the Khanty-Mansiysk Autonomous Okrug - Ugra (as amended on 16.04.2015)


Chelyabinsk region


Pensioners who own cars with engine power 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 exemption is granted only in relation to 1 vehicle at the choice of the taxpayer.


Law of the Chelyabinsk region



"About transport tax"


(as amended on 03/31/2015)


Chechen Republic


No perks



"On transport tax in the Chechen Republic"


(as amended on 11/13/2015)


Chuvash Republic


No perks


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 on 06/24/2016)


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 on: 06/28/2016)


Yamalo-Nenets Autonomous Okrug


All individuals, including pensioners, own cars with engine power up to 150 hp. With. (110.33 kW), individuals - owners of snowmobiles, snowmobiles, boats, motor boats and other water vehicles with a capacity 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 exemption and do not pay it for trucks with engine power up to 150 hp. (110.33 kW)



"On transport tax rates on the territory of the Yamalo-Nenets Autonomous Okrug"


(with changes as of 11.03.2016)


Yaroslavl region


Pensioners are exempted from paying tax in respect of a car with an engine power of up to 100 hp hp (15.8 rubles per 1 hp) The benefit is provided for 1 vehicle at the choice of a pensioner


Law of the Yaroslavl region



"On transport tax in the Yaroslavl region"


(with changes as of 06/09/2016)


Why do pensioners eligible for benefits receive notices from the tax office?

Pensioners in the Moscow region pay transport tax only if they are not included in the federal list of beneficiaries. Often, older people do not understand what to do when they receive a receipt. The tax will be charged 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 achieve a discount.

Important! What to do if the pensioner has already transferred money to the specified details? After making sure that there are benefits, an elderly person can return his money paid for the car.

To use the right to a discount, you must submit a corresponding 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 for seniors when paying vehicle tax. In this case, it is necessary to prepare documents proving that the person is a federal beneficiary. When refunding funds, the tax inspector will require a receipt. Discount does not apply to multiple vehicles.

Conclusion

The procedure for calculating and paying transport tax is regulated by local authorities. There are certain categories of older people who are completely exempt from the need to pay the fee.

Didn't find an answer to your question? Ask a lawyer

Transport tax is one of the types regional tax , which is established by the laws of the constituent entities of the Russian Federation and paid on the territory of this region. Taxpayers for this type of taxation, according to Art. 357 of the Tax Code of the Russian Federation, are citizens who, on the basis of ownership or on the basis of a power of attorney own a vehicle. Such a duty who own various types transport.

In the same time tax law provides for a number of federal and regional, many of which apply and for pensioners. It could be:

  • discount on transport tax (for example, 50%);
  • complete exemption from this type of taxation.

Categories of citizens for whom transport tax benefits apply, as well as the amount of these benefits depends on the region in which the vehicle is registered, since these parameters are established by the laws of the constituent entities of the Russian Federation.

If a citizen belongs to the established category, which in the region is provided with tax benefits for vehicles, then he needs to contact the tax authority in the prescribed manner for.

Is a pensioner exempt from paying transport tax?

As mentioned above, pensioners, like other transport owners, required to pay shipping taxes in relation to the objects of taxation approved by paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, namely:

  • cars, motorcycles, scooters, buses;
  • airplanes, helicopters;
  • ships, yachts, sailing ships, boats;
  • snowmobiles, snowmobiles;
  • motor boats, jet skis, non-self-propelled (towed) vessels;
  • other water, air vehicles, self-propelled machines and mechanisms on caterpillar and pneumatic tracks.

For each of the above modes of transport, the amount of tax charged is determined depending on engine power, traction, gross tonnage, etc. The tax rates for this determined by the laws of the constituent entities of the Russian Federation in which the vehicle is registered. Moreover, for pensioners in a number of regions, vehicle tax benefits up to a complete exemption from the need to pay it.

It means that not required to pay vehicle tax only those pensioners for whom appropriate - i.e. depending on the subject in which the transport is registered. In the absence of such benefits or with partial tax exemption (for example, if a 50% discount is provided), a citizen obliged to standard order pay dues.

Should a pensioner pay vehicle tax on a car?

Cars are among those modes of transport in respect of which the Federal Tax Service charges a transport tax. Therefore, it must be paid all citizens who, by right of ownership or by proxy, own a car (including pensioners).

It should be noted that the law provides for such types of transport, in respect of which no taxation at all. A complete list of them is given in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation. These are, in particular:

  • rowing boats, motor boats with a power of not more than 5 hp;
  • cars specially equipped for the disabled, or ordinary cars with a power of up to 100 hp, which were purchased (received) through the social security authorities;
  • tractors, special vehicles (for the transportation of fertilizers, milk, livestock, poultry, etc.), which are registered for agricultural. producers and used for agricultural production.

So from paying car tax(in whole or in part) pensioners can only be exempted if the car is registered in a region that provides such benefits. Refine information about due benefits possible in tax authority at the place of registration of the vehicle for registration or on the official website of the Federal Tax Service.

Benefits for pensioners on transport tax

The Tax Code of Russia does not single out pensioners as a separate preferential category of citizens in relation to transport tax - the authorities of the subjects of the federation are responsible for determining the amount of tax rates, preferential categories of citizens and the amount of discounts provided. Therefore, the Tax Code of the Russian Federation contains provisions only on the federal benefits provided, which relate to not specifically pensioners, but all citizens of the Russian Federation.

federal benefits provide for exemption from payment of tax payments on transport in the following cases:

  • if the vehicle does not belong to the taxable types of vehicles (for example, agricultural machinery) in accordance with paragraph 2 of Art. 358 Tax Code of the Russian Federation
  • if the transport has a maximum permitted weight of more than 12 tons and is registered in the register of the vehicle of the toll collection system (Platon) in accordance with paragraph 1 of Art. 361.1 of the Tax Code of the Russian Federation (since January 1, 2019, this paragraph is no longer valid).

Regional benefits governed by the laws of the subjects of the Russian Federation. Their provision for certain categories of citizens can be carried out in the form of full or partial exemption from taxation.

Clarify whether the pensioner belongs to the privileged category of citizens according to tax payments on the TS in a particular region, you can at the department of the Federal Tax Service or using the electronic service "Reference information on rates and benefits for property taxes on the official website of the Federal Tax Service. To do this, you must specify the type of tax "transport", the tax period and select the subject of the Russian Federation.

It should be noted that in different tax periods the list of preferential categories, as well as the amount of the benefit provided, may differ. Therefore, the benefits provided in 2019 may differ from those previously provided - this information is also needs to be checked with the FTS..

Benefits for pensioners on transport tax in 2019

In different subjects of the Russian Federation, benefits for pensioners on transport tax differ. In some regions, if you have the status of a pensioner, they are not provided, but other grounds for obtaining them are provided, which can be used by all citizens, including pensioners.

For comparison, here are several regions that provide transport tax benefits in 2019:

  1. In Moscow, pensioners are not allocated as a preferential category of citizens, but you can not pay tax on one vehicle with a power of up to 200 hp if the citizen belongs to the following categories:
    • veterans and invalids of the Great Patriotic War;
    • Heroes of the Soviet Union, Russian Federation, persons awarded the Order of Glory of three degrees;
    • war veterans and invalids;
    • disabled people of I and II groups;
    • citizens who own cars with a power of up to 70 hp.
  2. In St. Petersburg, there is a benefit in the form of the abolition of payments to pensioners for one car made in the USSR or Russia with engine power up to 150 hp
  3. In the Krasnodar Territory, pensioners have the right to 50% discount for one vehicle:
    • for cars up to 150 hp;
    • motor boats up to 20 hp;
    • motorcycles and scooters up to 35 hp
  4. In the Tula region, pensioners are provided with a benefit in the form of 50% discount for one passenger car up to 150 hp and one motorcycle or scooter up to 20 hp.

How to apply for a benefit?

  • by mail;
  • as a result of a personal appeal to the department of the Federal Tax Service;
  • through the MFC, which refuses the corresponding services;
  • through a personal account on the official website of the Federal Tax Service.

Documents must be attached to the application confirming the right of a pensioner to receive benefits(for example, a certificate of the Hero of the Russian Federation or the Soviet Union, a certificate of disability, etc.).

If the application states that the benefit will be used within a limited period of time, then for its re-appointment after the end of this period it will be necessary re-apply to the FTS. If the grounds for receiving benefits remain the same, then re-submission of supporting documents will not be required.

Everyone who owns a car pays. But for pensioners there are some concessions on its payment. How do these benefits work and do they apply to all people, and is it necessary to pay transport tax to pensioners in Moscow, St. Petersburg, and other cities of Russia?

Do pensioners pay vehicle tax?

So, do pensioners have to pay vehicle tax? The main thing you need to know about the transport tax for pensioners is that it is set and regulated by local authorities. That is, in one region of the country for pensioners no discounts may be provided, in another they are exempt from this tax.

  • In Moscow, discounts on transport tax for people who have reached retirement age are not provided.
  • In St. Petersburg, persons of retirement age do not pay tax on 1 car registered on them, if it is domestic, and its capacity is not more than 150 Horse power.
  • In Novosibirsk, pensioners are allowed to pay only 20% of the amount of the prescribed transport tax for a car no more than 150 horsepower. When a pensioner has or has a capacity of no more than 40 horsepower, then he does not fall under the transport tax.

Check with your local tax office to find out if there are exemptions and discounts on car tax for retirees in a particular area of ​​​​the country.

In the case when the region provides persons of retirement age with transport tax benefits, as a rule, the following rules apply.

  • The exemptions apply only to one car registered to a pensioner.
  • The benefit is valid when the pensioner himself or his wife (husband) are the drivers of this car.

Now that you know whether a pensioner should pay transport tax, let's talk about tax benefits for these categories of citizens.

This video will tell you about car tax benefits for pensioners:

Benefits and discounts

Pensioners are not the most socially protected category of the population, however, there are some discounts for them. Read more about retirement benefits.

What are the

So, what benefits are provided for pensioners on transport tax? There are certain benefits that relate to the transport tax.

  • A machine equipped to drive is not taxed.
  • Tax is not paid for vehicles with a capacity of up to 100 horsepower, obtained with the help of authorities social protection citizens.

There are certain groups of citizens for whom the opportunity is provided not to pay transport tax.

  • Liquidators of the accident at the Chernobyl nuclear power plant.
  • in which the children are minors.
  • Wives (husbands) of the dead soldiers or their parents.
  • If the family has a disabled child, then through the social service you can get a car up to 150 horsepower.

We will tell you below how to get a transport tax benefit for pensioners.

This video will tell you about who can lose transport tax benefits:

How to get a

To be able to benefit from the transport tax, this must be declared to the local tax office. An application from a pensioner is written in free form, but the following information must be written in it.

  • Name of the tax authority.
  • The name and position of the person to whom the application is written.
  • Name and date of birth of the applicant.
  • An individual taxpayer number is written.
  • Passport data is indicated.
  • The place of residence is registered.
  • For feedback the applicant's phone number is written, his e-mail is indicated.
  • Directly the text of the application, which indicates the grounds for receiving the expected benefits.
  • Enumeration of the attached documentation for the approval of the right to a benefit for this tax.
  • There must be a personal signature of the person who wrote the application.

Documents must be attached to the application.