What taxes are pensioners exempt from? . What taxes do pensioners have, property tax benefits, transport land tax

The introduction of any tax aims to replenish a particular budget, and property tax for pensioners is no exception.

Let's look at whether people of retirement age should pay property contributions, and in what cases this may not be done. Well, let's talk about tax benefits for pensioners.

In addition to useful theoretical information, you will also be able to understand how you can practically exercise your right to the benefits you are entitled to, as well as how to correctly arrange all Required documents to send them to the Federal Tax Service.

According to the Russian Tax Code, the list of property owned by citizens and subject to tax includes:

• all types of housing (house, apartment, room, share in a house, as well as dachas, if built on a site, the intended purpose of which is farming, etc.);
• garage, or parking space;
• a real estate complex that is one;
• unfinished construction site;
• other buildings, structures and other real estate.

Owners of apartments in multi-apartment buildings residential buildings are not required to pay tax on common premises, since such property is not subject to taxation.

Tax rate

The final tax amount is determined by the municipal authorities, taking into account legal requirements. Thus, the tax amount should not exceed 0.1% for the specified taxable items.

At the same time, by decision of local authorities, the rate can be reduced or even equal to zero, or increased threefold. It is possible to differentiate the size of the rate, which will be individual for each object.

For example, the rate for an apartment in a multi-apartment residential building will be 0%, and the rate for a garage or parking space will be 0.1%.

For luxury real estate properties valued at 300 million or more, the rate will be significantly higher and can reach 2%.

Is such a tax levied on all property owners? individuals? No. The law provides for categories that, under certain conditions, are not tax payers. These, in particular, include pensioners.

Legislation regulating the taxation of pensioners

Just recently, all pensioners had never even heard of, or even paid, property taxes! Now, answering the question: “is tax taken from the property of a pensioner?”, the answer will be positive.

Changes to the legislation on taxes and fees in 2014 introduced innovations in the issues of taxation of pensioners, which came into force on 01/01/2015. From this date, all property of the pensioner is subject to tax, and its calculation depends not on the inventory value of the real estate, but on the value existing on the real estate market.

Such changes to the Tax Code of the Russian Federation have significantly increased property taxes for pensioners. At the same time, tax benefits were also provided at the legislative level.

Do pensioners pay property taxes?

Own property

Pensioners, like all citizens of the Russian Federation, pay various types of taxes, including property taxes with certain reservations.

Persons of retirement age are not required to pay property tax on real estate if:

• This property is his property (i.e. the apartment is privatized, the dacha, the garage belong to the rights of ownership, as there is a certificate);
• The property is not involved in economic turnover to make a profit. For example, a pensioner rents out his garage, or uses it himself as a car service - in this case, he will have to pay tax on the garage. You will only have to pay land tax on the land under the garage.

All objects that are taxed on preferential terms are listed in clause 4 of Article 407 of the Tax Code of the Russian Federation; no additional lists are provided either in the Tax Code or in other regulations. Those properties that are not included in this list are subject to tax on a general basis.

Elite real estate

Preferential taxation does not apply to elite real estate of a pensioner, the cadastral value of which is 300,000,000 or more.

It turns out that if a citizen has a house or other object that costs 300,000,000 or more, then it does not matter whether he is a pensioner or a labor veteran, or anyone else: he will have to pay tax.

If a retired man or woman has a home and a dacha, this does not mean that they should worry about the question: “is tax levied on their property?”

Multiple properties

However, if elite real estate does not concern most pensioner compatriots, but the presence of similar types of property will make a sufficient number of elderly people property tax payers. This is because such persons are not required to pay property tax on only one property of the same type, for example, an apartment.

If a pensioner has two apartments or even more, then taxes must be paid on all other objects. In this case, a wealthy pensioner will himself determine from which object, for example, from which apartment, the tax will not be paid, and the rest of the owner’s residential premises will be taxed according to the general rule.

If a person of retirement age has various real estate properties on which taxes must be paid under clause 4 of Article 407 of the Tax Code of the Russian Federation, then real estate tax benefits are relevant for all objects.

Example. The pensioner owns three bedroom apartment, land with country house. All these objects are included in the list of real estate subject to property tax. And in this case, the pensioner does not have to pay anything, since all the objects are of different types. At the same time, they meet the criteria for which benefits are established: having ownership rights and not being used in economic activities.

However, even in the case of several objects of the same type, from those objects that are subject to taxation, old man can count on tax deduction.

Tax deduction for pensioners

The law imposes requirements on pensioners who may qualify for an exemption from property tax: they must receive a pension in the territory of the Russian Federation.

The essence of the tax deduction is that a certain amount of the value of the taxable object will not be subject to this tax. The following amounts of tax deductions are typical for property tax:

• The cost is 10 square meters of the area of ​​a separate living room;
• The cost is 20 square meters of the cost of the whole apartment. The number of rooms and the total footage of the apartment do not matter;
• The cost is 50 square meters of the cost of the house, where its area, number of floors and number of rooms are also not important.

This deduction can be used regardless of the number of objects of the same type.

Example. A citizen of retirement age has 2 apartments and 3 land plots. In this case, 1 apartment and 1 plot are exempt from payment. For all other objects he can claim a tax deduction.

Municipal authorities have the right to change the amount of deductions both in the direction of increasing and decreasing fees.

New in tax deduction

Federal authorities are considering increasing the tax deduction, which is good news! First of all, such changes should affect expensive objects.

So for complexes of impressive size, the deduction can amount to 1 million rubles. This is because the cadastral value, which has recently been taken as the tax base, largely exceeds the inventory value, which previously served as the tax base.

By 2020, the authorities plan to abolish such a tax throughout the country.

Benefits for pensioner's property tax

Should property tax be paid only until reaching retirement age or until reaching it, that is, the citizen has no other official sources income other than pension?

For exemption from property taxation, it does not matter whether the pensioner works or not. The very fact of reaching the age at which a person has the right to receive a pension in Russia is important.

At the same time, there is a certain procedure for registering a pensioner’s tax exemption from taxation.

Exemption from taxation of a pensioner is of a notification nature. This means that the law provides for the right of such taxpayers to apply for the establishment of benefits. However, this is not the responsibility of the tax service: to independently provide benefits to all owners of taxable objects who have reached retirement age.

This does not mean that the tax inspectorate will deny benefits to some and not others. This means that they may not pay property tax for pensioners only after they independently apply to the territorial tax authority to apply for an exemption and are individually granted such a tax exemption.

In fact, after reaching retirement age, individuals are required to independently write an application and provide certain documents that prove that the applicant has grounds for tax exemption. Until this moment, property tax is calculated as before.

Delay or non-payment entails the application of measures such as penalties, fines, etc., even if in fact the person has reached the pension threshold.

When a notification of the appropriate form is received from an individual, the inspectorate recalculates tax payments in relation to the applicant’s real estate.

The specificity of property tax is that it is regional. In view of this, detailed regulation of the existence of such a tax is established by local authorities. This means that the leadership of the administrative-territorial unit establishes:

• rates;
• categories of persons who are provided with benefits.

Regardless of the decision of local authorities, the corresponding benefit for pensioners is mandatory, since this tax break is enshrined at the federal level.

However, arbitrariness in matters of determining the rate and determining preferential categories on the part of the municipal authorities is not allowed, since there are instructions at the federal level that local authorities must adhere to.

Registration of benefits: procedure, terms, requirements

The establishment of benefits for a pensioner for the payment of property taxes takes place in several successive stages.

Deciding on the status

The first stage is reaching the very age with which the law associates the onset of a pension, and, accordingly, the emergence of the right to a benefit.

Thus, Russian citizens are recognized as pensioners in the following cases:

• the woman is 55 years old;
• The man turned 60 years old.

This is the so-called general basis for retirement of the average citizen of the Russian Federation.

The law provides for categories of citizens entitled to early retirement:

• miners;
• military pensioners;
• pensioners of the Ministry of Internal Affairs;
• and others.

We collect a package of documents

The second stage is bureaucratic in nature and involves the preparation and collection by the pensioner of a number of papers:

• A statement that does not have a form strictly defined by law;
• Identity document (passport issued by the Russian Federation);
• Pension certificate, since it is the very fact of retirement that is key to tax exemption;
• Certificate of ownership of a building, plot or other property, the value of which is subject to tax assessments.

In fact, the law does not define the form of the application. However, the corresponding application form is determined by the tax services and is contained on the Federal Tax Service website. By filling out such a paper, the pensioner expresses to the inspectorate his desire to apply preferential property taxation to him.

When filling out, you should avoid mistakes, typos and other corrections. An error and its correction in the application are unacceptable and also entail re-filling out the application. The tax service has no requirements for how to fill out applications. You can do this:

• by hand;
• typewritten.

• Personal details (full name);
• Information about the addressee (the head of which inspection);
• Your TIN;
• Passport details (series, number, date of issue, etc.);
• Registration address of the applicant;
• The essence of the appeal (a request for a specific benefit with justification for its provision);
• The desired method of receiving a response.

The application is dated on the day it is filled out and is signed by the applicant.

Let's go to the tax office

The third stage is to send (transmit) the application for direct consideration tax authority. There are several ways this can be done:

• Independent appearance at the inspection;
• Direction by post;
• Referral via email.

The first two methods are familiar to Russian citizens. Electronic filing consists of a series of sequential actions:

• Registration on the website of the Federal Tax Service of the Russian Federation;
• Filling out an application in your personal account.

At the same time, you cannot do without appearing at the territorial tax office, since registration requires obtaining from the territorial tax office a card with a login and password, which will allow you to log into your account, receive an electronic signature and a special card.

On last stage active actions are already being carried out officials inspections that review the application and attached documents, after which they decide to grant a discount and recalculate payment for the property.

Refund of paid tax

Example. If a 62-year-old pensioner contacts tax office with an application to cancel the assessment of property tax on her privatized apartment, country house and other dacha buildings, etc., then after recalculation made by the inspector, the citizen is exempt from future taxation. She can also return the overpayment for the last 3 years, although the right arose 7 years ago.

Today, cases of recalculation for only 3 years are not yet so relevant. last year due to late filing, since tax authorities have been collecting such tax from pensioners only since 2015, i.e. less than 3 years, since this obligation for pensioners arose less than 3 years ago. It turns out that pensioners who applied before 01/01/2018 will receive a full refund of the tax paid.

Therefore, if a pensioner has received an apartment tax, it is worth immediately contacting the district inspectorate, clarifying what documents need to be provided and asking for the benefits to be applied.

As a rule, people of retirement age most often think about property tax benefits. This question is enough a long period has been bothering pensioners for a while, causing certain misunderstandings in this area. It should be noted that back in 2014, the government developed a bill on the basis of which changes were made to the pension taxation system, which remain in place in 2018.

General information

Some time ago property tax for Russian pensioners didn't charge at all. At the same time, the number of real estate properties that belonged to pensioners also did not matter at all. Today, pensioners can rest easy, since benefits have remained at the same level. The only change that needs to be noted is the appearance of taxes based on the cadastral value of property. Note that this cost is significantly higher than the inventory price.

Who is eligible for benefits in 2018?

It is immediately necessary to note the categories of the population that are exempt from the need to pay property taxes. So, citizens are exempt from real estate taxes:

• disabled children;
• disabled people of the first and second categories;
• persons who have reached retirement age.

They have the right not to pay this type tax, be it a garage, apartment, country house, etc. Considering that pensioners are exempt from paying property taxes, in some cases they may mistakenly receive a receipt with the indicated amount of tax that supposedly needs to be paid. There is no need to panic, but you must immediately take the receipt, contact the Federal Tax Service inspectorate and provide the employee with your pensioner's ID, as confirmation of the right to use the benefit.

Besides all this, there is a certain caveat. Provided that if the property is located in shared ownership, then it is initially necessary to identify persons of retirement age among all owners. For other property owners, pensioners do not have to pay taxes in their original form, but divide it directly between the elderly people who live in this apartment.

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Objects that are exempt from taxation in 2018

Taking into account the new provisions, the tax benefit applies to the following real estate:

1. residential buildings;
2. apartments and rooms;
3. garages, sheds and areas reserved specifically for cars;
4. premises used for professional creative work;
5. utility buildings, total area which are no more than 50 m 2, built on country houses, gardens or other plots of land.

Please note that all other types of real estate are subject to tax in accordance with the procedure established by law. The benefit also does not apply to expensive real estate, the cadastral price of which is more than 300 million rubles. There is also two additional conditions under which real estate is exempt from tax:

1. the property is not used for business purposes;
2. the property must be the personal property of the taxpayer.

In addition to all of the above, it is necessary to understand that according to the new requirements, a tax benefit is provided exclusively in relation to one object of each type of real estate. At the same time, the pensioner himself makes the direct choice. Consequently, if a pensioner has several dachas or apartments in personal ownership, then the application of the benefit will be permissible only in relation to one apartment or dacha.

In order to figure it out How can a pensioner avoid paying property taxes? Initially, you need to familiarize yourself with the list of documentation that will need to be provided to the tax service. The list of this documentation includes:

• statement;
• passport of a citizen of the Russian Federation;
• pensioner's certificate;
• documents that confirm ownership of real estate.

Having collected a complete package of documentation, the citizen must contact the tax service, where he fills out an application for benefits. Note that the application is the main document confirming the pensioner’s immediate desire to take advantage of the property benefit. The law does not provide a clear form for filing an application. of this type, however, the samples on which it is compiled are available on the official website of the Federal Tax Service of the Russian Federation.

Before personally contacting the tax service, a citizen is recommended to first familiarize himself with all background information. That is, you can use the Federal Tax Service website or contact the authorized body by phone. It would be a good idea to familiarize yourself with the days and times at which documentation is accepted.

The document must be drawn up within the established standards, fully defining the essence of the issue. The tax representative is obliged to provide the applicant with all the necessary information, if such a need arises. If the document is completed incorrectly, the tax representative must ask the citizen to make certain adjustments to eliminate errors. Often, for these purposes, it will be necessary to draw up another application in strict compliance with all norms and requirements.

The application must include the following information:

• Full name of the pensioner;
• Name regional office tax service;
• Full name of the head civil service;
• pensioner's TIN;
• passport information;
• actual residential address;
• the main purpose of the application;
• way to get an answer about the decision taken tax service;
• date of registration and preparation of the application;
• personal signature of the citizen who fills out the application.

You can submit your application, as well as other necessary documentation, in the following ways:

1. Personally submit to the tax authorities.
2. Send them by mail.
3. Send documents by electronic message using a special service that operates on the website of the Federal Tax Service of the Russian Federation.

Documentation with the application must be submitted before November 1 of the tax year. For example, if the tax is paid for 2018, then the documentation must be submitted before November 1, 2018. After this date, it will no longer be possible to change the type of property in respect of which tax must be paid.

How can a pensioner avoid paying tax when purchasing residential real estate?

If the pensioner decides to purchase living space, then in in this case he also has the opportunity to avoid paying property tax, the amount of which is 13%. To do this, you need to take the following steps:

1. Contact the tax authorities and provide a certificate in Form 3 of Personal Income Tax, with the items, income, and value of the property indicated in it.
2. In addition to this document, you will need to write a corresponding application, the form of which should be obtained directly from the tax office. As an addition, you will need a photocopy of your passport, a certificate of income 2 personal income tax, as well as a package of documentation for the apartment. In addition, it is necessary to provide a receipt for receipt of funds, a contract for the purchase and sale of real estate, and the right to own the property.
3. After this, the provided documentation is checked by representatives of the tax service. Special attention pays attention to checking the correctness of all documents, the pensioner’s right to receive benefits. Provided that all documentation is in order, then the pensioner is credited with a certain amount of deduction from the declaration to his bank account.
4. Before submitting documentation to the authorized bodies, you must open banking institution current account for transferring funds. It is to this account that all necessary transfers will be made. Bank details must also be included in the documentation. Note that cash are never transferred in cash, but only via bank transfer.

This type of tax privilege is usually called a notification privilege, since it cannot come into force directly until the citizen independently declares it. In other words, after a person reaches retirement age, tax service continues to accrue everything required types fees and, in addition, apply penalties for late payment. As for the revision of the amount of tax payments in relation to real estate, in this case the object of taxation plays a significant role. The immediate procedure for applying for benefits begins from the moment when the tax office receives an official notification from the pensioner in the prescribed form.

Tax deduction for persons of retirement age

After we figured it out, How can a pensioner apply for a property tax benefit? I would like to note that a pensioner also has the right to additionally receive a certain amount of tax deduction. As a rule, a deduction allows you to reduce your tax base. Within the framework of the property tax levy, the following types of compensation are established:

• for a separate room - a reduction in the tax base by 10 meters of area;
• for apartment premises - reduction of the tax base by 20 meters of area;
• for private residential construction - reduction of the tax base by 50 meters of area.

Social deduction is an excellent privilege for pensioners who personally own several residential properties, for one of which they have the right to receive an appropriate benefit, and for the second - a certain amount of tax deduction. Regardless of which category the pensioner belongs to - a disabled person, a WWII veteran or a labor veteran, the provision of benefits will be extended to only one object.

Authorized bodies have the right to independently control the amount of tax deductions. At the same time, all indicators that were prescribed at the federal level can be adjusted, both upward and downward.

In this article we will find out what taxes a working pensioner pays. Let's look at what taxes he doesn't pay. Let's look at tax benefits for working pensioners in 2018.

The percentage of people who continue to work after retirement is growing. Some attribute this to the fact that pensioners prefer to stay “in service” longer, others – that pensioners want to have more income, since a pension in Russia does not provide the majority of people with the necessary financial support. In this article we will touch on the topic of paying taxes for pensioners who work after retirement.

General rules for paying taxes

Do people continue to pay taxes after they retire? Of course they continue. However, working pensioners are entitled to the following benefits:

• do not pay property tax (in relation to only one non-commercial real estate object, for example, an apartment);
• receive deductions for personal income tax;
• enjoy benefits for pensioners established at the regional and local levels;
• don't pay income tax, which is calculated from the pension, as well as from financial assistance and compensation payments;
• don't pay land tax(in Leningrad, Samarka, Novosibirsk and some other regions of Russia);
• do not pay transport tax (in Leningrad, Perm, Sverdlovsk, Samara regions and Krasnoyarsk Territory).

Pensioners with federal benefits

Working pensioners who are classified as federal beneficiaries pay taxes differently. Who belongs to this category? This is first of all:

• WWII veterans;
• disabled people;
• former military;
• people who have suffered from radioactive radiation.

Benefits for this category of persons vary depending on the region. Therefore, if you fall into one of the subcategories federal benefits nicks, we advise you to contact the Federal Tax Service in your city in order to familiarize yourself with the list of benefits in more detail. Most often, benefits for federal beneficiaries are exemption from paying land, transport and property taxes.

State and non-state pension

As you know, a pension can be either state or non-state. What is the difference in paying taxes for each type? The main difference is that the state pension is completely tax exempt. This applies to both the cumulative and the main part. Moreover, income tax will not be charged from it even if its funded part was in a non-state pension fund.

Unfortunately, non-state pensions are subject to income tax and the taxpayer faces a fine or penalty for late payment.

How pensioners can pay taxes

The payment methods for pensioners are no different from the payment methods for ordinary individuals. So, let's look at the most common of them.

Attention: If you pay tax using your mobile balance, your balance must be positive and there must be enough funds on it to pay. Otherwise, the operation will not complete properly.

Responsibility for non-payment of contributions

There are two types of liability for non-payment:

• Tax liability. A fine or penalty that must be paid by the taxpayer in order to compensate for the damage caused by failure to pay a certain contribution.
• Criminal liability. It arises only when an individual has caused harm not only to the country’s budget, but also to society. Criminal liability occurs only by court decision.

Attention: in 99% of cases, an individual is subject to tax liability, not criminal liability.

Responsibility depending on the type of tax

Let's look at the most common contributions, namely land, transport and property, and the size and types of fines applied to working pensioners for non-payment of each of them.

So, as you probably already understood, if you do not pay any tax on time, even as a pensioner, then you will face a fine, penalties, or even criminal liability.

Attention: The tax office can make all claims against you only within 3 years from the date of non-payment of contributions.

Let's try to calculate the fine that you are due if you do not pay the land fee on time. Let's assume that you did not have time to pay the fee and are overdue by 1 month. The amount due for land tax was 9,345 rubles. The tax inspectorate decided to apply a less severe punishment to you and you got off with a fine of only 5% of the contribution amount:

Amount to be paid = RUB 9,345. + 9,345 rub. x 5% = 9,812 rub. 25 kopecks

Tax benefits for working pensioners

Old age pensioners who have decided to continue seniority, are entitled to certain benefits that can significantly reduce the tax burden on them. For example, they can recalculate the pension. Recalculation is carried out every year, and pension points are taken into account. As a result, the pension of a working pensioner becomes a little larger every year.

Pensioners who continue labor activity, have the right to all the same benefits that ordinary citizens are entitled to. For example:

• registration of a tax deduction for children under the age of 18, as well as for children who study in higher educational institutions;
• social deductions (if, for example, a pensioner takes part in optional insurance programs, makes contributions to the funded part of a pension, or his children study in higher educational institutions);
• property deduction to contribute to the income of individuals (the right to a property deduction arises when a person acquires or builds the first real estate in his life).

How to get tax benefits

Strange as it may seem, however, when the moment of transition to retirement approaches, the tax benefits intended for the pensioner do not begin to work themselves. In order to exercise your right to a benefit, you must contact the tax office and provide the necessary documents, as well as fill out an application.

So, if you want to receive benefits on property tax, as well as land tax, then you should contact the tax office at the location of the plot of land or real estate. If you want to receive benefits for other types of tax, then it will be enough to apply to the Federal Tax Service at the location of the pensioner.

The deadlines for submitting documents to receive benefits are quite strict and are constantly changing. For example, back in 2015, a letter from the Government was issued, which stated that in order to take advantage of the intended benefits, documents had to be submitted before November 1, 2015.

The list of documents below for receiving benefits is approximate and in order to find out what package of documents you will need, we advise you to contact the desired tax office.

So, the required package of documents:

Be sure to find out exactly what documents are required before bringing the complete package to the tax office. Depending on the conditions under which you are applying for benefits, as well as on the region of your location, the package of documents may vary slightly.

What taxes does a working pensioner pay: rating 5 frequently asked questions

Question No. 1. Will the tax deduction be returned to a working pensioner in one sum?

Answer: Yes, it will return if over the last three years the amount for deduction has accumulated up to 260 thousand rubles.

Question No. 2. Why am I, a working pensioner and disabled person, being charged the full amount of contributions to Pension Fund? Why aren't there any benefits?

Answer: Because you have income, that’s why you must transfer the full amount of insurance premiums to the Pension Fund.

Question No. 3. I am a pensioner, I live only on my pension, I don’t work. Can I get a tax deduction?

Answer: No, only those pensioners who pay income tax can receive a tax deduction.

Question No. 4. I `m a pensioner. I work as a watchman. I own an apartment and rent out a room. Do I need to pay income tax or not?

Answer: Yes, you must pay income tax on your room rental income, whether you are retired or not, or whether you are employed or not.

Question No. 5. Do non-working pensioners pay tax on a privatized apartment.

Answer: No, they do not pay, regardless of whether the pensioner works or not.

In 2014, changes were made to tax code, according to which the amount of property tax began to be calculated at the cadastral value.

As a result, the tax burden has increased several times, since the cadastral value is an order of magnitude higher than the inventory value and is as close as possible to the market price.

Therefore, many pensioners are concerned about whether legislative innovations have affected them, and whether they have an obligation to remit taxes in an increased amount.

Are pensioners exempt from property tax?

According to current legislation, pensioners are exempt from paying property taxes. This norm is enshrined at the federal level and is valid for the whole of Russia.

Age pensioners, as well as former military personnel, can count on property tax benefits. Even if a pensioner continues to officially work, this does not deprive him of the right to tax breaks.

Do I need to pay property tax if I received a notification from the Federal Tax Service? In fact, many retirees continue to pay their bills because they are unaware of the benefits they are entitled to.

Nobody will automatically provide benefits to pensioners in 2018. They must themselves declare to the inspectorate their right to tax exemption.

Watch also the video about personal property tax.

What property is exempt from taxation?

Exemption from property tax can be obtained in relation to apartments and rooms, houses, outbuildings on summer cottages, garages and parking spaces, premises for professional activity and creativity.

Other objects are taxed on a general basis. The benefit also does not apply to expensive real estate worth more than 300 million rubles.

Exemption from taxation is provided if two conditions are simultaneously met:

• real estate belongs to a citizen on the basis of property rights;
• he does not use it for business purposes.

According to the latest legislative changes, a pensioner can exempt from taxation only one object of each type of his choice.

Thus, if he owns several apartments or houses, the benefit will apply only to one apartment or house.

But if a pensioner owns an apartment, a dacha, or a garage, he or she may not have to pay property tax on them.

In the case where a pensioner has only a share in the common property, then not the entire property is exempt from tax, but only that part that belongs to the pensioner.

How to apply for a property tax benefit

Pensioners are exempt from tax after they submit an application to the Federal Tax Service at the location of the property and the requested package of documents.

What documents must be provided to apply for benefits? This:

• statement;
• notification with the selected object for tax exemption;
• passport;
• pensioner's ID;
• right establishing documentation for real estate.

The application for benefits does not have a form established by law. It is written in free form and must contain the name of the inspection, personal and contact information of the pensioner, the essence of the request, a list of attached documents, date and signature.

The application form must be obtained from the inspector or found on the official website of the Federal Tax Service. A sample application for benefits can always be found on stands at the tax office.

Benefits for military pensioners are issued as usual. They need to present to the Federal Tax Service a military pensioner ID, as well as other standard documents.

I suggest you look short video on a new procedure for calculating property taxes.

Deadlines for submitting documents

The application must be submitted before November 1 of the year in which the citizen became a pensioner. Then the tax burden placed on him will be canceled. After the specified period, the benefit can only be received for the next tax period.

If the pensioner did not receive the benefit from the beginning of the year, the Federal Tax Service is obliged to recalculate and send the tax in a smaller amount.

If they were not previously aware of their right to personal property tax benefits and continued to transfer funds to the budget, then they can get their money back for the three previous years.

To do this, they need to write an application for a refund of the overpayment, indicating in it the details of their bank account or savings book.

Transport tax benefits

Pensioners have the right to count on other tax benefits. Thus, pensioners do not pay transport tax, unless otherwise provided by regional legislation. By general rules tax is paid at a rate of 3.5 rubles. for 1 hp Regions have the right to set their own values tax rate, but it should not differ more than 10 times from the standard value.

In Moscow, St. Petersburg and Tula, pensioners do not pay transport tax. In the Novosibirsk and Samara regions, a preferential rate is provided for them.

Tax benefits in this case they are also established in relation to one car. Typically, in regional legislation, a zero rate for pensioners applies to cars with a power of up to 100 hp.

Benefits for land tax and personal income tax

Land tax is a municipal tax and the rules for its payment are fixed at the local level. In general, pensioners pay 1.5% of the cadastral value of the land.

So, in Moscow and Krasnodar region There are no benefits for persons of retirement age. In St. Petersburg, pensioners can use them for plots within 25 acres.

You can always find out about the availability of benefits by contacting your local tax office.

Pension payments are exempt from personal income tax. But if the pensioner continues to work, then his salary is subject to taxes on a general basis. The rate for all Russians is the same and is 13%. Having taxable income allows a pensioner to count on receiving deductions for treatment and education and get some of the money spent back.

In the case of the sale of real estate or a car that was owned for up to 3 years, the pensioner must pay personal income tax on the sale. It does not have any tax preferences in this sense.

And at the end of the article, I suggest you watch a video entitled “Why have property taxes increased?”

Some categories of taxpayers are provided with tax breaks, allowing them to pay less tax or not pay it at all. Among other things, the Tax Code of the Russian Federation provides for tax benefits for pensioners (Clause 1, Article 56 of the Tax Code of the Russian Federation).

Benefits for pensioners on personal property tax

Exempt from property tax:

• pensioners receiving pensions in accordance with pension legislation (for any reason);
• persons who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong maintenance, for example, judges. But only after they reach the age of 60 years for men and 55 years for women (clause 10, clause 1, article 407 of the Tax Code of the Russian Federation).

The property tax benefit for pensioners applies to real estate owned by the taxpayer and not used by him in business activities (Clause 2 of Article 407 of the Tax Code of the Russian Federation). In this case, the benefit can be used only for one object of taxation of each type at the choice of the taxpayer, regardless of the number of grounds for applying the benefits (clause 3 of Article 407 of the Tax Code of the Russian Federation). That is, if a pensioner has 2 apartments, then he must pay tax on only one of them. And if he has an apartment and a garage, then the benefit can be claimed for each property (Information from the Federal Tax Service of Russia dated August 28, 2015).

Let us note that although the property tax for individuals is a local tax, this benefit for pensioners is established at the federal level directly by the Tax Code of the Russian Federation. Local authorities can also establish benefits for this tax that differ from those prescribed in the Tax Code of the Russian Federation (clause 2 of Article 399 of the Tax Code of the Russian Federation).

How to apply for a tax benefit for a pensioner

In order for a property tax benefit to be provided to a pensioner, he must send a corresponding application to any tax office of his choice (clause 6 of Article 407 of the Tax Code of the Russian Federation). The application form for property tax benefits is posted on the Federal Tax Service website. It must be filled out and submitted to the tax authority personally or through a representative. The application can also be sent by mail or via Personal Area taxpayer in in electronic format.

If a pensioner has several property assets, then he can submit a notification to the inspectorate about choosing the one for which he wishes to receive a benefit. The notification (approved by Order of the Federal Tax Service of Russia dated July 13, 2015 N ММВ-7-11/280@), submitted before November 1 of the current year, will be taken into account when calculating the tax for this current year. In the absence of notification, the benefit will be provided for the property for which the maximum tax amount is assessed.

However, benefits for pensioners are not limited to personal property taxes.

Benefits for pensioners on land and transport taxes

Tax benefits for pensioners on real estate are benefits not only for property tax, but also for land tax. Land tax also refers to local taxes. According to it, there are currently no “federal” benefits for pensioners. However, such benefits can be set at the level municipalities, in other words by local authorities (