Are there any concessions for paying transport tax for pensioners? Transport tax for pensioners

Those citizens who have their own car are familiar with the concept of transport tax. The purpose of its introduction is that vehicle owners must pay a certain amount to the state treasury for using state roads and waterways.

In 2017, as before, the amount of taxation is calculated based on the number of Horse power in the engine and vehicle brand. How more powerful engine, those more amount for payment. We are talking not only about cars, but about all vehicles with an engine. These include:

• Buses.
• Motorcycles.
• Cars.
• Motor scooters.
• Snowmobiles.
• Freight transport.
• Air and water transport.
• Self-propelled transport with caterpillar or pneumatic drive.

All owners are required to pay tax no matter how old they are vehicle is being used and what condition it is in. As soon as it is deregistered by the traffic police, payment stops.

The transport tax is regional, that is, its intended purpose and objects are regulated by the region in which the car is registered. Therefore, on the territory of a particular region there are tax rebates for pensioners who have cars.

A pensioner who wants to take advantage of the benefits entitled to him may not study regional legislation in search of the necessary information. All he needs to do is seek advice from tax office.

The size of tax benefits is not a constant value, it depends on technical characteristics car, as well as the number of vehicles owned by the pensioner.

The pensioner must declare his desire to the tax office that he wishes to obtain the right to preferential taxation. The right to benefits must be confirmed by relevant documents. The citizen’s application must contain the following information:

1. Grounds for obtaining the right to a discount or exemption from payment.
2. Indication of the type and brand of the vehicle.
3. Note registration number car.
4. Indication of the number of vehicles owned.

A copy must be attached to the application. The pensioner can choose the one of the benefits offered to him that is more beneficial to him.

There is no specific list of them for Russia, uniform for everyone. Each region sets its own discounts for pensioners or exempts them completely from paying tax for one passenger car, as is done, for example, in St. Petersburg.

In Moscow, pensioners are included in the lists of beneficiaries. Disabled people of groups I and II, WWII veterans are also included in this category of beneficiaries. In Novosibirsk, discounts for pensioners do not apply to all types of transport. Thus, regional authorities establish their own transport tax payment standards and corresponding discounts for pensioners.

The Tax Code of the Russian Federation provides for a certain list of vehicles that are not subject to generally accepted tax standards, which means that their owners are completely exempt from paying them. These include:

• Motor boats with engines up to 5 hp.
• Fishing river and sea vessels.
• Combines, tractors.

A complete list of vehicles whose owners are exempt from tax is available in the Tax Code of the Russian Federation.

Disputes about the need to pay transport tax have been going on for years, and the issue of benefits for pensioners on a federal scale has not been raised at all, since its decision has been handed over to the regions.

IN State Duma There is a proposal from the A Just Russia party to abolish this tax throughout the country, but so far the project has not been discussed.

Despite the fact that the issue of taxation on personal transport is considered exclusively in the regions, there are federal regulations which regional authorities must adhere to.

According to federal requirements, the following are not subject to taxation:

• Passenger cars that have been converted for disabled people. In this case, the age of the disabled pensioner does not matter. Tax compensation can also be provided to a disabled child if the car is intended for him. That is, his parents are exempt from tax.
• Cars with an engine of no more than 100 hp, which were purchased through social security authorities for all disabled people: WWII veterans, combatants in “hot spots”, citizens who became disabled as a result of man-made disasters.

Categories of pensioners who are recommended for tax exemption, but the final decision is made by local authorities:

1. Heroes of the Soviet Union.
2. Public associations of veterans that manage transport that is used for public needs.
3. Liquidators of man-made accidents.
4. Spouses of military personnel who died in the line of duty.
5. A parent with many children raising children alone.
6. Military pensioners, combat veterans. For this category, a benefit is provided in many regions of the Russian Federation in the amount of 100%. This right is granted to owners of various cars with a power of up to 200 hp.

In St. Petersburg, for example, military pensioners are given the right not to pay this type of tax. The category of military pensioners includes not only career military personnel armed forces, but also pensioners of the Ministry of Internal Affairs and other law enforcement agencies.

In order to find out in detail which categories of pensioners in your region of residence are entitled to discounts or are exempt from tax altogether, you need to go to the website tax service RF.

By specifying the region, type of tax, payment period (year), you can see a complete list of all categories of citizens who are exempt from paying tax on personal vehicles or are entitled to a discount.

To receive benefits for using a vehicle, citizens must write an application to the tax office. The application must be accompanied by a relevant document that confirms the status of a pensioner. Transport tax benefits begin to apply from the moment you write an application to the Federal Tax Service.

Due to not only respect for the age of such a category of persons as pensioners, but also objective necessity improving them financial well-being the state is trying to provide them additional benefits and social guarantees. These include transport tax .

Payment of this type of tax is carried out to local budgets, therefore, the adoption of measures that reduce the rates established by the Tax Code (TC) is left to the discretion of the constituent entities of the Russian Federation. In one region this may be a complete abolition of such a tax for pensioners, and in another - a partial payment of it. However, the Tax Code of the Russian Federation provides for cases of widespread tax abolition regardless of the region of residence of the pensioner.

It is important to remember that to receive the benefit you must contact the tax office at the place of residence and notify her of the availability of documents confirming the possibility of receiving benefits. To do this, the pensioner must write an application, attaching the necessary package of documents.

If there is no application to the Federal Tax Service, the amount of tax will be charged to it in full.

What is transport tax and who is obliged to pay it?

Transport tax is a regional type of tax, so it is important to note two main points:

• it is established by the Tax Code of the Russian Federation (Chapter 28);
• operates on the territory of the constituent entities of the Russian Federation on the basis of regional legislation;
• the size of the rate is approved by separate laws of each of the constituent entities of the Russian Federation within the limits established by the Tax Code.

In connection with the above, it is worth noting that the amount of transport tax not the same on the territory of various constituent entities of the Russian Federation, as well as the benefits provided upon its payment.

An important clarification is the following circumstance - citizens who own a vehicle by proxy, are also recognized as tax payers, and after the expiration of the power of attorney - the citizen in whose name this vehicle is registered.

Information about all vehicle owners is sent to the tax service by the authorities that register these vehicles.

Tax rates in 2018

Transport tax rates are set depending on several parameters taken into account for each type of vehicle:

• engine power per horsepower (HP);
• traction jet engine per kilogram of traction force;
• vehicle gross tonnage:
  • in relation to non-self-propelled water vehicles - per one registered ton;
  • in relation to other water and air vehicles - per unit of vehicle.

The amount of tax depends on the tax base and the rate of the tax itself. The calculation is made based on the number of calendar months during which the citizen was the owner of this asset.

Basic rates are established by the Tax Code, however, in accordance with paragraph 2 of Art. 361 of the Tax Code of the Russian Federation, their size can be reduced (or increased) by regional laws, but not more than 10 times. However, there is an exception regarding passenger cars having up to 150 HP, the size of the established rates on them cannot be reduced legislative acts subjects of the Russian Federation.

WITH base rates, approved by the Tax Code of the Russian Federation and valid in 2018 can be found on the basis of paragraph 1 of Art. 361 Tax Code. For example, for cars with different engine power, this rate will look like this:

• up to 100 HP - 2.5 rubles;
• from 100 to 150 HP - 3.5 rubles;
• from 150 to 200 HP - 5 rubles.

Among the vehicles subject to high rates are yachts with an engine power of more than 100 HP (40 rubles), and jet skis of similar power (50 rubles). Among the vehicles, one can distinguish buses with a capacity of more than 200 HP (10 rubles) and trucks with more than 250 HP (8.5 rubles).

Are pensioners exempt from paying transport tax?

According to the Tax Code, pensioners are not preferential category persons who are provided with discounts when paying transport tax. However, on the basis of Art. 356 of the Tax Code of the Russian Federation, such benefits may be provided to them by laws established in the regions.

The vehicle tax is established for persons of retirement age on a general basis based on information provided by the registration authorities. They can exercise their right to benefits only by application, if this measure is provided for by local laws in force in his region of residence.

Basically, benefits for paying this type of tax depend on:

• technical characteristics of existing transport;
• the amount of such funds owned.

In some regions, several options for benefits are provided and the right to choose the most profitable variation is given to the pensioner himself. But anyway freed up from tax only one vehicle.

When do you not pay car tax?

There are also general cases when no car tax is paid at all. Such situations are provided for in paragraph 2 of Art. 358 Tax Code of the Russian Federation. These include:

1. Purchasing a passenger car designed specifically for disabled people.
2. Purchasing a car with up to 100 HP through social security authorities.
3. In case of loss of a car, subject to confirmation of this fact by an authorized body.

As for regional laws, preferential taxation here depends on the specific subject of the Russian Federation. For exemption from transport tax for a pensioner the following conditions must be met:

• reaching the retirement age provided for in the law “On Insurance Pensions in the Russian Federation”;
• submitting a corresponding application to the tax service at your place of residence.

It is important to remember that the availability of a benefit is determined by registration in a specific region, that is, having a benefit in one subject of the Russian Federation, you can lose it by moving to live in another region.

Examples of tax benefits for transport in the regions

Tax breaks for transport in different regions differ in the conditions for providing such a discount, rates, and transport parameters in respect of which they apply.

• In the capital region, as well as in Moscow itself, there is no exemption for payment of transport tax for pensioners, but in St. Petersburg they are exempt from having to pay such a tax, but on the condition that the car they have was manufactured before 1991 in Russia and its power does not exceed 150 HP (Law No. 487 of November 4, 2002).
• IN Leningrad region also valid tax benefit for transport, but the conditions for its provision are different - pensioners pay only 80% of the rate for one car with a capacity of up to 100 HP (Law No. 51-oz of November 22, 2002).
• In regions such as Altai region, Amur, Astrakhan, Belgorod regions, Krasnoyarsk Territory, Sverdlovsk and Yaroslavl region, preferential terms The transport tax is similar - people of retirement age do not pay it for one car with a capacity of up to 100 HP.
• In other regions (Bryansk, Kostroma, Oryol, Novgorod regions, Perm region, Udmurt republic and Nenets Autonomous Okrug) transport tax is paid at a rate of 50% for a car with no more than 100 HP.
• Besides in the Novgorod region Additional conditions have been introduced for old-age pensioners who own a passenger car with a capacity of 100 to 120 HP. The tax rate for them is only 80% of that established in the region (Law No. 379-OZ of September 30, 2008).

Procedure for contacting tax authorities

Due to the fact that the provision of transport tax benefits is carried out only on an application basis, pensioners must do the following:

1. prepare package of documents, confirming the availability of benefits;
2. write the corresponding statement;
3. apply with the completed document to the tax authority at your place of residence for registration.

In accordance with current legislation, an application for a reduction in transport tax can be submitted by a pensioner personally or through a legal representative in the following way:

• by personally contacting the tax office;
• through a single portal of public services;
• by post;
• through the MFC;
• through the tax service website.

When electronic appeal You must attach scanned documents to the application and certify the message with a digital signature. When sending documents through the post office it must be remembered that all of them must be submitted not in the original, but in a duly certified copy. The procedure for such certification is regulated by letter of the Ministry of Finance of the Russian Federation dated August 7, 2014 No. 03-02-RZ/39142. To contact through the service directly tax service of the Russian Federation the pensioner will need to first contact the local office to draw up a registration card and gain access to personal account taxpayer.

Required documents to receive benefits for pensioners

Regarding package preparation necessary documents To receive benefits, it is important for pensioners to first consult with the tax office about the conditions and procedure for its provision. In each region, the package of documents may be different. Such preliminary consultation can be carried out either by visiting the nearest tax office or by telephone.

It is worth remembering that no matter how different set of necessary documents, there is a minimum required set of them. This includes:

• application for benefits;
• copy pension certificate, if any, or a certificate of receipt of a pension, which contains all the necessary information about the fact of establishing a pension payment, its size and the basis for its appointment;
• a copy of the passport for transport owned by the pensioner.

The remaining required documents for granting benefits are established by regional legislation. Only the presence of all the necessary documents will allow the pensioner to apply for a discount.

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

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

Transport tax benefits for pensioners

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The application must be supplemented with the following attachments:

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

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

In what case do all pensioners not pay transport tax?

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

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

Transport tax is calculated after purchasing a vehicle. Almost all categories of citizens are required to make annual state contributions for owning a car, with the exception of only some categories of citizens, which we will talk about today.
Do pensioners pay transport tax? This question arises for most older people. Our task is to understand the peculiarities of paying tax contributions on different categories of mobile vehicles, as well as to identify the conditions for obtaining a discount.

Main features of tax payment

Nowadays, the vehicle tax is paid by all citizens of the country who own a vehicle. General list of persons who are obliged to pay this type tax indicated Tax Code Russia, namely in Article 357 (hereinafter referred to as the Tax Code of the Russian Federation).
However, some of the population have benefits. It can be:

• disabled people;
• heroes of the country;
• women whose family has more than three children;
• pensioners.

The following persons are considered pensioners:

• having a pension certificate upon reaching retirement age;
• received a disability pension;
• those who have lost their breadwinner;
• military retirees.

Decisions on “discounts” are made by the local administration and differ between different settlements!

Features of tax payment:

1. Benefits include a 50 percent discount or complete liberation from tax payments;
2. Preferential amounts are aimed only at one vehicle, which the owner has the right to choose;
3. To provide a discount, the pensioner is required to notify the tax authorities of his intention by providing written confirmation with a general package of documentation;
4. The benefit is calculated based on one citizen’s pension status. For example, you cannot calculate a double discount if a citizen is both a pensioner and a disabled person;
5. Payment of transport tax for the previous year must be made before the end of November;
6. The amount of tax payments on transport is calculated by tax authorities. After this, a written notification is sent to the owner of the vehicle;
7. The more expensive the car, the higher the tax;
8. If the tax duty is not paid into the state account on time, the relevant authorities will charge a penalty and then a fine;
9. Types of transport on which tax is charged: car; motorbike; bus; scooter; airplane; helicopter; yacht; sailing ships; boat; snowmobile; motor boats.
10. Pension benefits are formed at the local level. To avoid overpayments, the state has established a limit - the tax amount can rise no more than ten times.

How is tax calculated?

When calculating tax, the following criteria are taken into account:

• period of ownership of a specific vehicle - a full year is taken for calculations. The period of ownership is identified through the State Traffic Safety Inspectorate, where the time intervals during which the vehicle is registered are indicated;

If a purchase or sale of a vehicle is made within a month, both the seller and the buyer are required to pay the tax contribution, without taking into account the actual period of ownership!

• the power of a specific vehicle is specified using the passport data of the vehicle being driven. Engine power, gross capacity, vehicle category, and year of manufacture are taken into account.

Eventually calculation formula is this:

tax rate by region *number of horsepower *vehicle ownership period = tax amount.

And to calculate benefits, you need to divide the total tax amount in half!

Some interesting facts:

• The “age” of the car is taken into account as of January 1 of the coming year;
• Benefits are calculated individually;
• To reduce payments to beneficiaries, it is necessary to submit the correct list of papers, which we will discuss in the next chapter.

Tax benefits for pensioners

Unfortunately, all pensioners pay tax on vehicles, but the state still provides benefits for older people. The issue of determining preferential rates is decided by the administrative authority. The preferential decisions adopted differ between regions.

You can select general patterns providing benefits for older people:

Tax payment is canceled if:

• having a special status, for example, disabled group 1, 2; heroes of the USSR, Russian Federation; war veterans; citizens affected by nuclear tests; persons awarded the Order of Glory of all degrees;
• availability of vehicles such as: rowing boat; powerboat with a power of no more than 5 horsepower; disabled vehicles,
  received thanks to the state; river and sea vessels; tractors; milk tankers; self-propelled transport; transport intended for transporting animals. The full list is enshrined in Article 358 of the Tax Code of the Russian Federation.

Procedure for applying for benefits:

Step 1. Drawing up an application.

The tax structure requires a pensioner to submit a statement, which should be drawn up in free form. The application must provide the following information:

• the full name of the department of the tax structure where the application will be addressed;
• Full name official;
• surname, name, patronymic of the applicant;
• passport details of the owner of the vehicle;
• address;
• contact phone, email;
• competently stated essence of the issue;
• general information about transport;
• basis for applying for benefits indicating details necessary papers;
• list of documentation attached to the application;
• date, signature.

The completed application can be submitted to:

• personally;
• By e-mail— send scanned copies;
• by mail - copies must be certified using a personal signature and its transcript. It is also worthwhile to indicate the word “true” on each sheet and put the date at the end.

Step 2. Collection of documents.

The main list of papers must be clarified with tax department employees, since different regions it may differ. But the mandatory documents remain:

1. Pensioner's ID;
2. The document is the basis for assigning benefits to a pensioner (extract from the ITU act, certificate of a war veteran, disabled person, and so on);
3. Technical documentation per car;
4. Passport details of an elderly person.

Step 3. Assignment of benefits for transport.

The sooner a pensioner takes care of preparing all the papers to receive a “transport” benefit, the faster he will be able to get it.

The right to a benefit can be used as long as the pensioner has personal vehicles or while a certain benefit is valid.

Benefits for military pensioners

Military pensioners are entitled to receive tax relief for personal remedy movement. Exceptions include combatants and disabled people.

The following are entitled to receive benefits:

• employees of the armed forces of the Russian Federation and the USSR;
• police officers, local police officers, police officers;
• employees of the criminal executive branch;
• fire officials, employees of the Ministry of Emergency Situations;
• families of former military personnel;
• war veterans;
• drug control officers;
• former civil defense and state security employees.

The procedure for applying for benefits coincides with the procedure for receiving a discount for ordinary pensioners. The amount of the benefit is calculated by the regions of the country at their own discretion.

Receipt procedure:

• The application form is submitted once;
• To fill out the application, you must take into account the following points: full name of the tax authority; name of the official; passport; place of residence; contact number; well-written essence of the issue; documents that can be used to obtain a discount; technical data of transport; date, signature with the initials of the former serviceman.

1. Preparation of documents. All attached copies of papers should be certified with a personal signature, without contacting a notary office. The main list of papers includes:

• passport - copy, original;
• written statement;
• certificate of ownership of a car or transport passport (in short PTS);
• pensioner's ID;
• TIN - copy, original;
• A document confirming the right to receive benefits;

At postal dispatch Do not send original documents under any circumstances! There will be enough copies!

1. Benefit assignment. Based on the review of all documentation, a decision is made, which the applicant must receive at the specified address in printed form or by email.

We offer you to watch a video about the story of a pensioner from Chelyabinsk.

Transport tax is paid by almost all categories of pensioners, with the exception of some groups. Therefore, the question of understanding this issue should be numbered “1” after retirement. After all, you must agree, it’s nice to reduce the amount of transport tax by at least half! Just remember to submit your application along with full list documentation so that the benefit starts working in the near future!

In Russian federation big number taxes and fees that both citizens and organizations are required to pay. These include, for example, property tax, land tax, personal income tax, transport tax. This article is devoted to the last of these, namely, how transport tax on a car should be paid by pensioners and what benefits they can count on. Here you will find answers to frequently asked questions, and also gain comprehensive knowledge regarding payment of transport tax:

Legislation on transport tax

The Tax Code states that this type of tax as a transport tax is completely local in nature. This means that any vehicle owner pays tax to the local tax office, and the proceeds from the tax go exclusively to the local budget.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Do pensioners pay transport tax and how is transport tax calculated for pensioners

The Tax Code of the Russian Federation does not exempt pensioners from paying transport tax, nor does it provide them with any benefits for paying it. But this does not mean that pensioners will pay for it in full. Based on the legislation, this tax is local, that is, the authorities of the subject independently determine the tax rate, therefore, after the adoption of special acts by the local authorities, you can receive a tax benefit. For each separate area or region, benefits will be different. You can live, for example, in Samara and have a transport tax benefit, or you can move to Nizhny Novgorod and lose your benefits.

After the local authorities adopt the relevant acts regulating the categories of citizens who will be granted tax benefits, a certain procedure is also established by which you can receive it. Moreover, it is important to remember that the legislative process does not stop, which means that if you are not entitled to a benefit this year, then in the next year, previously adopted acts may be revised, and the category of citizens entitled to benefits expanded. A complete list of benefits for paying transport tax can be found in the article “Benefits for paying transport tax”.

After reaching retirement age, you should contact your local administration or the tax office at your place of residence to familiarize yourself with the list of benefits that apply in your region. In addition, this information is for informational purposes only, which means that until you personally submit an application to in the prescribed form you will not be given a benefit.

We mentioned that transport tax is charged on all vehicles owned by a pensioner, be it two, three or four units of equipment. But the tax benefit does not have such a pattern; it will only apply to one vehicle. The only “advantage” here is that you can choose the only vehicle for which the transport tax benefit will apply. Here it makes sense to choose the vehicle on which the highest tax is charged.

Examples of regional benefits for pensioners for payment of transport tax

In which regions of Russia are pensioners exempt from paying transport tax?

In a number of regions, upon presentation of a pension certificate, pensioners are completely exempt from paying taxes. However, the law provides for tax exemption only for certain vehicles, usually of low capacity. For all the features of providing benefits in different regions and regions of Russia, see the article of the corresponding subject (click on the link).

Examples of regions:

In accordance with the subject regulations benefits for payment of transport tax to pensioners are provided in the constituent entities of the Russian Federation:

• Astrakhan region (only for cars up to 100 hp, motorcycles - up to 40 hp);
• Belgorod region (for one passenger car (at the discretion of the owner) with an engine power of up to 100 hp (up to 73.55 kW) inclusive);
• Novosibirsk region;
• Krasnoyarsk region. Pensioners of the Krasnoyarsk Territory have transport tax benefits only for vehicles with a capacity of up to 100 hp. (up to 73.55 kW) inclusive. This benefit applies to one vehicle. At the same time, taxpayers who have a vehicle with an engine power of over 100 hp. (over 73.55 kW), pay a tax amount calculated as the difference between the tax amount for this vehicle and the tax amount for a vehicle with an engine power of 100 hp. For retired owners of cars with power up to 150 hp. it is possible to pay a tax of 10%;
• Kursk region. (Pensioners have transport tax benefits only for passenger cars domestic production, as well as cars of the ZAZ, Tavria and LuAZ brands for cars with engine power up to 100 hp). When the car engine power is from 100 hp. up to 150 hp The transport tax rate is set at 10 rubles per horsepower.

Regions of Russia in which pensioners are provided with a benefit in the form of 50% of payment of transport tax

Pensioners Krasnodar region, Kostroma Region, Republic of Adygea have a 50% discount on tax payment.

Some regions of Russia install tax rate at 70% of the standard rate.

An example of such a region is the Kurgan region. Here, pensioners are provided with such a benefit only for one vehicle with an engine power of up to 100 hp. inclusive.

Regions of the Russian Federation that do not provide benefits for pensioners to pay transport tax

Pensioners pay transport tax in full size in Crimea, Volgograd, Rostov, Smolensk, Tver, Pskov, Kirov regions, the Republic of Kalmykia and other regions of Russia.