Pensioners belong to a socially unprotected category of citizens, often whose income consists only of social benefits, therefore the state seeks to provide them with additional preferential conditions that help reduce the costs of pensioners. One of these conditions is a transport tax exemption for pensioners.
This type of tax is regulated by Art. 356 of the Tax Code of the Russian Federation, but applies 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 the federal budget. Therefore, transport tax benefits for pensioners are established by the legislative acts of the constituent entities of the Russian Federation in which pensioners live.
Tax benefits for pensioners on transport tax are determined, as well as the procedure for their use, by local authorities. To find out whether pensioners must pay transport tax in the region of their 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 transport tax?
Do pensioners pay transport tax?
Payment of transport tax for pensioners is calculated on general terms, and discounts for transport tax for pensioners are formed at their request and only after contacting tax authority. To receive a transport tax benefit for a pensioner in 2016, you must prepare a set of documents and personally send them to the Federal Tax Service 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 vehicle tax is classified as active, that is, the right to this benefit can only be acquired by application.
It turns out that pensioners do not pay transport tax if local legislation provides for this, and they have demonstrated their right to receive this benefit.
In some subjects of the Russian Federation, the law provides for several options for benefits; the right to choose which one to use is given to the pensioner himself. Transport tax benefits for pensioners depend on the technical characteristics of transport and the quantity of transport owned by a person.
When contacting the tax authority of the Federal Tax Service, in an application to claim the corresponding benefit, a person must indicate:
basis for receiving benefits (retirement status);
a vehicle that he owns;
state registration number of the vehicle.
Attach to the application a copy of the pension certificate giving him the right to receive benefits.
Transport tax benefits for pensioners
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 vehicle taxes on an equal basis with other citizens. Payment must be made by December 1 of the current year. The deadlines for paying transport tax for pensioners in the regions where they must do this are the same, that is, throughout the country the tax must be paid before December 1.
There are transport tax benefits for pensioners in St. Petersburg. In this region, they have the right not to pay tax on one car under the following conditions: if the vehicle is Russian or Soviet-made, with a power of no more than 150 hp; for boats and motor boats with power up to 30 hp.
Whether pensioners need to pay transport tax depends on the special legislative norms of each individual region. But there are general conditions that exempt all citizens from paying transport tax, including pensioners. These conditions are provided for in clause 2 of Art. 358 NK:
All citizens of the Russian Federation who own:
Rowing boats;
Motor boats no more than 5 hp. power;
Cars intended for use by disabled people;
Cars (up to 100 hp) provided by 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)
|
Transport tax benefits for pensioners |
Regional law |
|
|
No benefits |
Moscow City Law "About transport tax" (as amended as of 04/01/2015) |
|
|
Moscow region |
No benefits |
Law of the Moscow region “On preferential taxation in the Moscow region” (as amended as of 03/02/2016) |
|
Saint Petersburg |
Pensioners do not pay transport tax for 1 vehicle, provided that it is a domestically produced passenger car (Russian Federation, USSR until 1991) with an engine power of up to 150 hp, a boat, motor boat or other water vehicle (except for yachts and other sailing and motor vessels, jet skis) with engine power up to 30 hp. |
Law of St. Petersburg (as amended as of June 21, 2016) |
|
Republic of Adygea |
Pensioners pay a transport tax in the amount of 50% of the rate established in the region for 1 vehicle for cars, motorcycles and scooters |
Law of the Republic of Adygea (as amended on August 4, 2016 No. 565) |
|
Republic of Bashkortostan |
No benefits |
Law of the Republic of Bashkortostan “On transport tax” dated December 25, 2015 No. 304-z |
|
The Republic of Buryatia |
No benefits |
Law of the Republic of Buryatia (as amended on May 7, 2016 No. 1754-V) |
|
Leningrad region |
Pensioners are owners of vehicles with an engine power of up to 100 hp. (up to 73.55 kW) and motorcycles (motor scooters) with engine power up to 40 hp. (up to 29.4 kW) pay 80% of the established tax rate for 1 vehicle |
Law of the Leningrad Region (as amended as of 06/06/2016) |
|
Altai region |
Pensioners are exempt from paying transport tax for 1 passenger car with an engine power of up to 100 hp. (up to 73.55 kW); for 1 motorcycle and scooter with engine power up to 35 hp. (up to 25.74 kW) |
Law Altai Territory dated October 10, 2002 No. 66-ZS “On transport tax on the territory of the Altai Territory” (as amended as of 10/03/2014) |
|
Amur region |
Pensioners who have been assigned an old-age pension do not pay tax for 1 vehicle with an engine power of up to 100 hp. regardless of retirement date. The benefit is provided provided that the vehicle owner drives it independently or is driven by his spouse. |
Law of the Amur Region of November 18, 2002 No. 142-OZ “On transport tax on the territory of the Amur Region” (as amended as of 09/01/2015) |
|
Arkhangelsk region |
The benefit is provided to pensioners - owners of vehicles for a tax amount not exceeding 980 rubles. |
(as amended as of 10/24/2014) |
|
Astrakhan region |
Pensioners receiving an old-age pension do not pay tax on passenger cars with an engine power of up to 100 hp. (up to 73.55 kW), motorcycles, scooters with engine power up to 40 hp. (up to 29.42 kW), boats, motor boats with engine power up to 30 hp. (up to 22.07 kW), in relation to one vehicle at the taxpayer’s choice. |
Law of the Astrakhan region "About transport tax" (as amended as of November 27, 2015) |
|
Belgorod region |
Pensioners do not pay tax on 1 vehicle (at the discretion of the owner) with an engine power of up to 100 hp. (up to 73.55 kW). The transport tax rate is set for pensioners in the amount of 10 rubles. per hp in relation to 1 vehicle (at the discretion of the owner) with an engine power of over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) |
Law of the Belgorod region "About transport tax" (as amended as of July 11, 2014) |
|
Bryansk region |
Pensioners pay 50% of the established rate for passenger cars with an engine power of up to 100 hp. (73.55 kW), for motorcycles and scooters with engine power up to 40 hp. (29.42 kW) |
Law of the Bryansk region "About transport tax" (as amended as of 11/09/2015) |
|
Vladimir region |
Pensioners of all categories for cars with an engine power of no more than 150 hp. With. (110.33 kW), motorcycles and scooters with an engine power of no more than 50 hp. With. (36.78 kW) pay 25% of the tax rate only for 1 vehicle. For trucks registered before January 1, 2003 with an engine power of no more than 75 hp. With. (55.16 kW) pensioners pay 50% tax only for 1 vehicle of their choice. |
Law of the Vladimir region "About transport tax" (as amended as of 06/02/2016) |
|
Volgograd region |
No benefits |
Law of the Volgograd region "About transport tax" (as amended as of 10/28/2016) |
|
Vologda region |
Pensioners in relation to a passenger car with an engine power of up to 150 hp. (up to 110.33 kW), motorcycle and scooter with engine power up to 40 hp. (up to 29.42 kW), a truck with an engine power of up to 85 hp. (up to 62.52 kW) inclusive and with a load weight of no more than 1100 kg, in relation to a motor boat, transport tax is not paid only for 1 vehicle of choice |
Law of the Vologda region "About transport tax" (as amended as of 07/06/2015) |
|
Voronezh region |
No benefits |
Law of the Voronezh region “On the provision of tax benefits for the payment of transport tax in the Voronezh region” (as amended as of July 18, 2016) |
|
The Republic of Dagestan |
Pensioners pay tax on cars and motorcycles with an engine power of up to 150 hp. (up to 110.33 kW), scooters, for 1 vehicle in the amount of 50% of the rate established by law (maximum, up to 5 rubles per hp) |
Law of the Republic of Dagestan "About transport tax" (as amended as of May 25, 2016) |
|
Jewish Autonomous Region |
For persons who have reached the age of 60 years for men and 55 years for women and have worked for 40 and 35 years, respectively, the tax rate is reduced by 30% for 1 vehicle (at the taxpayer’s choice) for cars with an engine power of up to 130 hp, motorcycles or scooters with engine power up to 35 hp. |
Law of the Jewish Autonomous Region “On transport tax on the territory of the Jewish Autonomous Region” (as amended as of 06/30/2016) |
|
Transbaikal region |
Old-age pensioners, long-service pensioners who have reached the age of 55 years for women and 60 years for men, for cars with power up to 150 hp, motorcycles and scooters, trucks up to 150 hp, for self-propelled vehicles and mechanisms on pneumatic and tracked vehicles, pay transport tax in the amount of 67% of the tax rates established for these categories of vehicles in the region |
Law of the Trans-Baikal Territory "About transport tax" (as amended as of March 31, 2015) |
|
Ivanovo region |
No benefits |
Law of the Ivanovo region "About transport tax" (as amended as of 10/06/2015) |
|
The Republic of Ingushetia |
Pensioners do not pay transport tax in relation to one vehicle registered on them for domestically produced passenger cars with an engine power of up to 90 hp. up to and including 1994; motorcycles or scooters of domestic production up to and including 1994; a domestically produced truck with an engine power of up to 220 hp. up to and including 1976. |
Law of the Republic of Ingushetia "About transport tax" (as amended as of 06/01/2016) |
|
Irkutsk region |
Citizens receiving an old-age insurance pension for 1 vehicle of their choice for passenger cars with a capacity of up to 150 hp. scooters and motorcycles and in a number of other cases pay a transport tax in the amount of 20% of the established tax rates. |
Law of the Irkutsk region "About transport tax" (as amended as of November 28, 2014) |
|
Republic of Kabardino-Balkaria |
No benefits |
"About transport tax" (as amended as of June 11, 2014) |
|
Kaliningrad region |
No benefits |
Law of the Kaliningrad region "About transport tax" (as amended as of June 21, 2016) |
|
Republic of Kalmykia |
No benefits |
Law of the Republic of Kalmykia "About transport tax" |
|
Kaluga region |
No benefits |
Law of the Kaluga region “On transport tax on the territory of the Kaluga region” (as amended as of 10/24/2014) |
|
Kamchatka Krai |
No benefits |
Law of Kamchatka Territory “On transport tax in the Kamchatka region” (as amended as of 07/01/2014) |
|
Karachay-Cherkess Republic |
Pensioners who own motorcycles, scooters and cars with an engine power of up to 250 hp. inclusive, pay transport tax in the amount of 20% of the established rate. for 1 vehicle |
"About transport tax" (as amended as of November 24, 2014) |
|
Republic of Karelia |
Citizens receiving an insurance pension, labor pension, social pension, military pensioners, if they have reached the age of: men - 60 years old and women - 55 years old for passenger cars with an engine power of up to 100 hp. (up to 73.55 kW), motorcycles and scooters are paid a transport tax in the amount of 50% of the rate established in the region for 1 vehicle with the highest engine power. |
Law of the Republic of Karelia “On taxes (tax rates) on the territory of the Republic of Karelia” (as amended as of February 29, 2016) |
|
Kemerovo region. |
Pensioners receiving an old-age insurance pension if the calculated amount of transport tax is equal to or less than 1,500 rubles. for only 1 vehicle, at the taxpayer's choice, tax is not paid for passenger cars with an engine power of up to 200 hp. (up to 147.1 kW); trucks with engine power up to 150 hp. (up to 110.33 kW); motorcycles and scooters with engine power up to 50 hp. (up to 36.77 kW); self-propelled vehicles, pneumatic and tracked machines and mechanisms with engine power up to 100 hp. (up to 73.55 kW). If the calculated tax amount is more than 1,500 rubles, it is reduced by this amount. The benefit is provided if the pensioner or his spouse has documents confirming the right to drive the vehicle. |
"About transport tax" (as amended as of November 25, 2015) |
|
Kirov region |
No benefits |
Law of the Kirov region “On transport tax in the Kirov region” (as amended as of 07/01/2014) |
|
Komi Republic |
No benefits |
Law of the Komi Republic "About transport tax" (as amended as of 02.11.2015) |
|
Kostroma region |
Pensioners upon reaching retirement age in relation to: passenger cars with an engine power of up to 100 hp. (up to 73.55 kW), motorcycles, motor boats with engine power up to 50 hp. (up to 36.77 kW); pneumatic tractors (except for those registered for pensioners living in cities Kostroma region) pay 50% of the transport tax rate in the region. Upon reaching retirement age, pensioners living in rural areas pay 25% of the tax rate in the region for self-propelled vehicles, pneumatic and tracked machines and mechanisms. All benefits can be used for 1 vehicle |
Law of the Kostroma region "About transport tax" (as amended as of 10/26/2016) |
|
Krasnodar region |
Pensioners who have reached the age of 55 years (women) and 60 years (men) pay transport tax on cars with an engine power of up to 150 hp, motor boats with an engine power of up to 20 hp, motorcycles and scooters up to 35 hp. With. For 1 vehicle with the highest engine power, 50% of the transport tax rate established in the region is paid. |
Law of the Krasnodar Territory “On transport tax on the territory of the Krasnodar Territory” (as amended as of December 16, 2015) |
|
Krasnoyarsk region |
Pensioners do not pay transport tax on 1 vehicle with an engine power of up to 100 hp. (up to 73.55 kW). Pensioners pay a transport tax of 10% for passenger cars with an engine power of up to 150 hp. (up to 110.33 kW); motorcycles and scooters with engine power up to 40 hp. (up to 29.42 kW); self-propelled vehicles, pneumatic and tracked machines and mechanisms, snowmobiles, motor sleighs with engine power up to 50 hp. (up to 36.77 kW); boats, motor boats and other water vehicles with engine power up to 100 hp. (up to 73.55 kW). No more than two units of vehicles, determined at the discretion of the taxpayer, are subject to preferential taxation. The benefit is not provided for two vehicles of the same type, for example, for two cars |
"About transport tax" |
|
Kurgan region |
Pensioners receiving an old-age insurance pension pay a transport tax in the amount of 70% of those established in the region for 1 vehicle with an engine power of up to 100 hp. inclusive at the taxpayer's choice |
Law of the Kurgan region “On transport tax on the territory of the Kurgan region” (as amended as of 03/01/2016) |
|
Kursk region |
For pensioners, the rate is set at 10 rubles. per hp in relation to domestically produced passenger cars with engine power over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) inclusive per 1 vehicle (at the discretion of the owner), as well as in relation to domestically produced passenger cars, cars of the ZAZ, Tavria and LuAZ brands per 1 vehicle (at the discretion owner) for cars with engine power up to 100 hp. (up to 73.55 kW) |
Law of the Kursk region "About transport tax" (as amended as of 11/19/2014) |
|
Republic of Crimea |
No benefits |
Law of the Republic of Crimea "About transport tax" (as amended as of September 30, 2015) |
|
Lipetsk region |
For persons receiving pensions, transport tax rates for passenger cars up to 100 hp. (up to 73.55 kW) in the amount of 2.5 rubles. with every hp over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) – 7 rubles. with every hp; for motorcycles and scooters with engine power up to 40 hp. (up to 29.4 kW) the rate is 25%. Benefits are provided at the taxpayer's choice only for 1 vehicle |
Law of the Lipetsk region “On transport tax in the Lipetsk region” (as amended as of 04/01/2016) |
|
Magadan region |
Non-working old-age pensioners are exempt from paying transport tax provided they do not carry out entrepreneurial activities without forming a legal entity. The benefit applies to 1 vehicle |
Law of the Magadan Region "About transport tax" |
|
Mari El Republic |
Pensioners pay 50% tax on passenger cars with a capacity of up to 200 hp, if the vehicle is registered to the pensioner for at least 3 years, only one vehicle per vehicle. The benefit is received by an individual upon reaching the age entitling him to an old-age insurance pension, including one assigned early |
“On the regulation of relations in the field of taxes and fees in the Republic of Mari El” (as amended as of 10/24/2016) |
|
The Republic of Mordovia |
No benefits |
Law of the Republic of Mordovia "About transport tax" (as amended as of June 15, 2015) |
|
Murmansk region |
For pensioners of all categories, transport tax rates are set depending on the vehicle from 1 to 1.5 rubles. for a car up to 150 hp, and up to 5 rubles. for 1 hp for motorcycles |
Law of the Murmansk region "About transport tax" (as amended as of 04/01/2016) |
|
Nenets Autonomous Okrug |
Old age and survivor pensioners - for 1 vehicle of each type of taxable object: for passenger cars with an engine power of up to 150 hp. motorcycles, snowmobiles and motor sleighs, boats, motor boats and other water vehicles do not pay tax |
Law of the Nenets Autonomous Okrug "About transport tax" (as amended as of March 11, 2016) |
|
For pensioners - owners of motorcycles and cars with engine power up to 150 hp, motor boats with engine power up to 30 hp. the tax rate is reduced by 50%. |
"About transport tax" (as amended as of 03/02/2016) |
|
|
Pensioners receiving an old-age insurance pension are owners of passenger cars with an engine power of up to 100 hp. With. pay tax in the amount of 50% of the established rate. Pensioners receiving an old-age insurance pension are owners of trucks with an engine power of up to 100 hp. pp., manufactured on the basis of passenger cars "GAZ", "VAZ", "IZH", "Moskvich", trucks of the "UAZ" model with an engine power of up to 100 hp. With. manufactured before 1994, as well as owners of motorcycles and scooters with engine power up to 36 hp. With. - pay tax in the amount of 50% of the established tax rate. Pensioners receiving an old-age insurance pension are owners of cars with an engine power of over 100 hp. With. up to 120 l. With. pay tax in the amount of 80% of the established rate. Pensioners receiving an old-age insurance pension are owners of motor boats with an engine power of up to 30 hp. With. pay tax in the amount of 50% of the established rate. |
ABOUT TRANSPORT TAX (as amended as of 06/30/2016) |
|
|
Novosibirsk |
Pensioners, including those receiving a disability pension and military pensioners, are exempt from paying transport tax on motorcycles and scooters up to 40 hp. inclusive. For other self-propelled vehicles, pneumatic and tracked machines and mechanisms, pensioners pay 5% of the tax rate. For passenger cars up to 150 hp. pensioners pay 20% of the regional tax rate. All benefits are provided only for 1 vehicle. |
Law of the Novosibirsk region “On taxes and features of taxation of certain categories of taxpayers in the Novosibirsk region” (as amended as of June 29, 2016) |
|
Omsk region |
No benefits |
Law of the Omsk region "About transport tax" (as amended as of March 23, 2016) |
|
Orenburg region |
Pensioners pay 50% of the transport tax rate established in the region. If you own several vehicles, the benefit is provided for 1 vehicle that has the most powerful engine, jet engine thrust or gross tonnage) |
Law of the Orenburg region "About transport tax" (as amended as of 09/05/2016) |
|
Oryol region |
Pensioners pay 50% of the regional tax rate for passenger cars with an engine power of no more than 100 hp. (73.55 kW), motorcycles and scooters with an engine power of no more than 40 hp. (29.42 kW) |
Law of the Oryol region "About transport tax" (as amended as of November 28, 2014) |
|
Penza region |
No benefits |
Law of the Penza region On the introduction of transport tax in the Penza region (as amended as of 08/26/2016) |
|
Perm region |
Persons who have reached retirement age pay 50% of the tax amount on cars with an engine power of up to 100 hp, motorcycles (motor scooters), boats, motor boats with an engine power of up to 50 hp, self-propelled vehicles, cars and pneumatic and caterpillar mechanisms. The benefit is provided only for 1 vehicle |
Law of the Perm region “On taxation in the Perm region” (as amended as of March 29, 2016) |
|
Primorsky Krai |
No benefits |
Law of Primorsky Krai "About transport tax" (as amended as of May 11, 2016) |
|
Pskov region |
No benefits |
Law of the Pskov region “On tax incentives and the income tax rate for individual organizations in the region for 2016” |
|
Rostov region |
No benefits |
Law of the Rostov region “On regional taxes and some taxation issues in the Rostov region” (as amended as of June 23, 2016) |
|
Ryazan region |
Old-age pensioners and military pensioners do not pay transport tax on cars with an engine power of up to 150 hp, and on motorcycles (motor scooters) with an engine power of up to 45 hp. The benefit is provided only for 1 vehicle at the taxpayer’s choice |
Law of the Ryazan region "About tax benefits" (as amended as of July 21, 2016) |
|
Samara region |
Pensioners pay 50% of the transport tax rate established in the region. For example, the rate for a vehicle with an engine power of up to 100 hp. – 16 rubles. For pensioners, respectively, – 8 rubles. |
Law Samara region “On transport tax on the territory of the Samara region” (as amended as of 12/07/2015) |
|
Saratov region |
No benefits |
Law of the Saratov region “On the introduction of transport tax on the territory of the Saratov region” (as amended as of November 25, 2015) |
|
Sakhalin region |
Citizens receiving old-age insurance pensions are exempt from paying taxes in full when they reach retirement age (60 and 55 years), including those who retired in the Far North and equivalent areas (55 and 50 years). The benefit is provided for 1 vehicle |
Law of the Sakhalin region "About transport tax" (as amended as of November 28, 2014) |
|
The Republic of Sakha (Yakutia) |
No benefits |
Law of the Republic of Sakha (Yakutia) “On the tax policy of the Republic of Sakha (Yakutia)” (as amended as of March 14, 2016) |
|
Sverdlovsk region. |
For passenger cars with engine power up to 100 hp. All individuals, including pensioners, are exempt from tax. Pensioners are also exempt from paying transport tax per vehicle for passenger cars with an engine power over 100 hp. up to 150 hp (over 73.55 kilowatts to 110.33 kilowatts) or for trucks with engine power up to 150 hp. (up to 110.33 kilowatts), motorcycles or scooters with engine power up to 36 hp. (up to 26.47 kilowatts) |
Law of the Sverdlovsk region “On the establishment and enforcement of transport tax on the territory of the Sverdlovsk region” (as amended as of December 21, 2015) |
|
Republic of North Ossetia-Alania |
No benefits |
“On transport tax in the Republic of North Ossetia-Alania” (as amended as of November 28, 2014) |
|
Smolensk region |
No benefits |
"About tax benefits" (as amended as of 04/21/2016) |
|
Stavropol region |
Pensioners pay 50% of the transport tax rate established in the region for vehicles with an engine power of up to 100 hp. only 1 vehicle each (passenger car, motorcycle, or scooter) |
Law of the Stavropol Territory "About transport tax" (as amended as of 11/05/2015) |
|
Sevastopol |
No benefits |
Law of the city of Sevastopol "About transport tax" (as amended as of June 21, 2016) |
|
Tambov region |
Pensioners have their own rates: passenger cars with engine power up to 100 hp. (up to 73.55 kW) - 5 rub. for each hp; passenger cars with engine power over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) - 12.5 rubles. for each hp; motorcycles with engine power up to 20 hp. (up to 14.7 kW) - 2 rub. for each hp; motorcycles with engine power over 20 hp. up to 35 hp (over 14.7 kW to 25.74 kW) - 4 rubles. for each hp; motorcycles with engine power over 35 hp. (over 25.74 kW) - 10 rub. for every hp All benefits are given for 1 vehicle at the taxpayer's choice |
Law of the Tambov region “On transport tax in the Tambov region” (as amended as of November 27, 2014) |
|
Republic of Tatarstan |
No benefits |
Law of the Republic of Tatarstan "About transport tax" (as amended as of 11/11/2014) |
|
Tver region |
No benefits |
Law of the Tver region “On transport tax in the Tver region (as amended as of November 6, 2015) |
|
Tomsk region |
Pensioners who have a standard medical certificate of fitness to drive a vehicle are provided with a transport tax benefit in respect of 1 vehicle specified in the line “Other self-propelled vehicles, pneumatic and tracked machines and mechanisms” of Article 6 of the regional law, at the choice of the taxpayer |
|
|
Tula region |
Pensioners for passenger cars with engine power up to 150 hp. (up to 110.33 kW), for motorcycles and scooters with engine power up to 20 hp. (up to 14.7 kW pay 50% transport tax |
Law of the Tula region "About transport tax" (as amended as of July 15, 2016) |
|
Tyva Republic |
No benefits |
Law of the Republic of Tuva "About transport tax" (as amended as of November 23, 2015) |
|
Tyumen region |
All individuals, including pensioners, with 1 vehicle of the taxpayer's choice, do not pay tax on passenger cars with an engine power of up to 150 hp. and on motorcycles and scooters produced in the Russian Federation and the CIS. Pensioners pay 20% of the transport tax rate established in the region for trucks with an engine power of up to 100 hp; for self-propelled vehicles, pneumatic and tracked machines and mechanisms with engine power up to 100 hp. only 1 vehicle each. Pensioners pay 25% of the regional rates for trucks with engine power over 100 hp. up to 120 hp.. |
Law of the Tyumen region "About transport tax" (as amended as of 11/05/2015) |
|
Udmurt republic |
Law of the Udmurt Republic “On transport tax in the Udmurt Republic” (as amended as of 07/08/2015) |
|
|
Ulyanovsk region |
No benefits |
Law of the Ulyanovsk region “On transport tax in the Ulyanovsk region” (as amended as of 05/31/2016) |
|
Khabarovsk region |
Persons receiving old-age pensions and having a work experience of at least 40 years for men and 35 years for women (for those living in the Far North - 35 and 30 years) upon reaching age for men - 60 years, for women - 55 years (for persons retired in the Far North (55 and 50 years old) do not pay transport tax for one passenger car (motorcycle, scooter) with an engine power of up to 100 hp. (up to 73.55 kW) inclusive |
Law of the Khabarovsk Territory “On regional taxes and tax benefits in the Khabarovsk Territory” (as amended as of September 28, 2016) |
|
The Republic of Khakassia |
Old-age pensioners in relation to passenger cars with an engine power of up to 150 hp. s., trucks with engine power up to 80 hp. s., motorcycles (motor scooters) with engine power up to 35 hp. pp., boats (motor boats, other water vehicles) with engine power up to 30 hp. With. Exempt from payment of transport tax for 1 vehicle at the choice of the taxpayer |
Law of the Republic of Khakassia “About transport tax No. (as amended as of July 14, 2015) |
|
Khanty-Mansiysk Autonomous Okrug - Ugra |
Pensioners pay 50% of the transport tax rate established in the region for cars with an engine power of up to 200 hp, motorcycles and scooters with an engine power of up to 35 hp, snowmobiles and motor sleighs with an engine power of up to 50 hp, motor boats with engine power up to 30 hp. The benefit provides 1 vehicle from each of the above vehicle categories |
Law of the Khanty-Mansiysk Autonomous Okrug - Ugra “On transport tax in the Khanty-Mansiysk Autonomous Okrug - Ugra (as amended as of 04/16/2015) |
|
Chelyabinsk region |
Pensioners who own cars with an engine power of up to 150 hp. (up to 110.33 kW), motorcycles and scooters with engine power up to 36 hp (up to 26.47 kW), pay transport tax at a rate of 1 rub. with every hp The benefit is provided only for 1 vehicle at the taxpayer's choice. |
Law of the Chelyabinsk region "About transport tax" (as amended as of March 31, 2015) |
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Chechen Republic |
No benefits |
“On transport tax in the Chechen Republic” (as amended as of 11/13/2015) |
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Chuvash Republic |
No benefits |
Law of the Chuvash Republic “On issues of tax regulation in the Chuvash Republic, referred to by law Russian Federation on taxes and fees under the jurisdiction of the constituent entities of the Russian Federation" (as amended as of June 24, 2016) |
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Chukotka Autonomous Okrug |
There are no individuals as taxpayers in the law |
Law of the Chukotka Autonomous Okrug “On some issues of tax regulation in the Chukotka Autonomous Okrug” (as amended: 06.28.2016) |
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Yamalo-Nenets Autonomous Okrug |
All individuals, including pensioners, are owners of passenger cars with an engine power of up to 150 hp. With. (110.33 kW), individuals - owners of snowmobiles, motor sleds, boats, motor boats and other water vehicles with a power of up to 100 hp. With. (73.55 kW), individuals - owners of motorcycles and scooters with engine power up to 35 hp. (25.74 kW) transport tax is not paid. Pensioners have an additional tax benefit and do not pay it on trucks with an engine power of up to 150 hp. (110.33 kW) |
“On transport tax rates on the territory of the Yamalo-Nenets Autonomous Okrug” (as amended as of March 11, 2016) |
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Yaroslavl region |
Pensioners are exempt from paying tax in relation to a passenger car with an engine with a power of up to 100 hp. In relation to a passenger car with an engine with a power of over 100 hp or another vehicle - they are partially exempted, for the amount of tax calculated for a passenger car with an engine of 100 hp. hp (15.8 rubles per 1 hp) The benefit is provided for 1 vehicle at the choice of the pensioner |
Law of the Yaroslavl region |
If we consider the Moscow region, then pensioners do not belong to the category of citizens who are exempt from paying duties (Law No. 33 of July 9, 2008 “On Transport Tax”). In this case, tax preferences apply mainly to disabled people. Whereas in St. Petersburg, the legislature established a number of criteria for transport tax for pensioners in 2016, which allow citizens to take advantage of the preferential tax regime (Law No. 487–53 of November 4, 2002 “On Transport Tax”).
tax code
Regions of Russia in which pensioners are provided with a 50% discount on transport tax. Pensioners in the Krasnodar Territory, Kostroma Region, and the Republic of Adygea have a 50% discount on tax payments. Some regions of Russia set a tax rate of 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 in the Crimea, Volgograd, Rostov, Smolensk, Tver, Pskov, Kirov regions, the Republic of Kalmykia and other regions of Russia.
Tax Code | Article 356 Tax Code of the Russian Federation
The Russian Federation has a large number of taxes and fees that both citizens and organizations are required to pay. These include, for example, property tax, land tax, personal income tax, and transport tax.
This article is devoted to the last of these, namely how transport tax should be paid by pensioners and what benefits they can count on.
Article 356. general provisions
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 its payment. 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 individual region 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.
Transport tax for pensioners - benefits, discounts, in Moscow in 2016
In addition, it is necessary to indicate the essence of your request (meaning the phrase “I ask for a benefit in accordance with ...") and indicate on what basis you are requesting the benefit (link to a regulatory act of the local administration with a list of citizens covered by benefits). But for pensioners, regional tax authorities make a slight simplification.
The application can be filled out in any form, without a special form; the main thing remains the list of information required to provide the benefit.
Chapter 28 of the Tax Code of the Russian Federation "transport tax"
Read also: Benefits for paying transport tax in the Southern Federal District Procedure for contacting the tax authorities First of all, as we have already mentioned, you need to familiarize yourself with the list of citizens who are entitled to transport tax benefits in your region by contacting either the tax authority, or to the local administration. If you fall into the circle of these people, then your next path lies directly to the tax service, where you need to fill out an application with your own hand on a special form asking for benefits.
It must indicate the name of the authority to which you applied, your data, indicate the name of the document confirming your identity, as well as your registered address and contact telephone number in case of controversial issues.
Benefits for pensioners on payment of transport tax
Federal Law of 06/07/2013 N 108-FZ) Confederations, national football associations (including the Russian Football Union), the Organizing Committee "Russia-2018", subsidiaries are not recognized as taxpayers Organizing Committee"Russia-2018", producers of FIFA media information, suppliers of FIFA goods (works, services), specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation”, in relation to vehicles owned by them and used only for the purpose of carrying out activities provided for by the said Federal Law.
Tax Code of the Russian Federation Article 356
The responsible body for notifying taxpayers of the need to pay tax is the Federal Tax Service. The Federal Tax Service is required to send a notice 30 days before the deadline set by the legislator for payment of transport tax (Article 52 of the Tax Code of the Russian Federation).
Calculations of the amount of duty are carried out on the basis of data contained in the State Traffic Inspectorate. The procedure and timing of its payment are regulated by Article 363 of the Tax Code of the Russian Federation.
As for paying tax for the past period, the maximum period should not be more than three years. Who is the payer Taxpayers are considered to be persons who have carried out state registration of vehicles (Article 357 of the Tax Code of the Russian Federation).
Attention
Thus, tax payers include all individuals and legal entities (Article 19 of the Tax Code of the Russian Federation). Whereas the objects of taxation are technical devices directly established by law (Article 358 of the Tax Code of the Russian Federation).
Tax Code of the Russian Federation Art. 356
It is advisable to indicate the following points in the application:
- a link to the regulatory act that provides the benefit;
- registration number of the technical device;
- what is the basis for applying the benefit (for example, pensioner status);
- list of attached documents.
If there are more than two benefits at the same time, then the pensioner can choose any of them at his discretion. If the pensioner does not submit an application to the tax service, then even if there are benefits, he is a taxpayer on a general basis.
Info
As mentioned above, all individuals and legal entities are recognized as taxpayers. At the same time, tax rates and all kinds of benefits are established by the laws of the constituent entities of the Russian Federation (Article 356 of the Tax Code of the Russian Federation).
Article 356 of the Tax Code of the Russian Federation, benefits for pensioners
Benefits provided The list of benefits established by law for pensioners includes:
- Compensation for travel costs for persons who are recipients of old-age or disability pensions to a place of rest on the territory of Russia (Article 34 of the Law of 02/19/1993 N4520–1);
- Transfer of the balance of property withholdings to previous tax periods (Article 220 of the Tax Code of the Russian Federation);
- Exemption from property tax (Article 407 of the Tax Code of the Russian Federation);
- Exemption from personal income tax on labor pensions and financial assistance up to 4 thousand rubles.
Article 356 of the Tax Code of the Russian Federation, transport tax benefits
However, unregistered vehicles are not subject to tax (Resolution of the Federal Antimonopoly Service No. A68-AP-279/12–05 dated 04/03/2006). As a result, we note the main characteristics of taxpayers:
- existence of the status of an individual or an organization;
- the registered vehicle is registered with the above persons;
- the technical device is subject to taxation.
Classification of vehicles The division of technical devices by type occurs on the basis of the resolution of the State Standard of the Russian Federation “OK 013–94...” dated December 26, 1994 N 359. Vehicle code - 15 0000000. However, in practice, there are some discrepancies between this classifier and the Convention on traffic. Therefore, in accordance with the explanations of the Ministry of Finance, priority is given to the Convention (letter of the Ministry of Finance dated November 22, 2005 N 03-06-04-02/15).
Article 356 of the Tax Code of the Russian Federation, benefits for pensioners
Since the tax itself is local, the rates are set by local authorities, but for all subjects of the Russian Federation there is one algorithm that takes into account the characteristics of the vehicle. The following are taken into account: - vehicle engine power; — gross tonnage; — category to which the vehicle belongs; — year of manufacture (or service life).
Please note that the service life of a car or other vehicle is calculated from the year following the year of manufacture, as of January 1 of the current year. Transport tax for pensioners Unlike ordinary citizens, pensioners are a more vulnerable category, since often a pensioner has only one source of income - a pension, and the transport tax is not so small. Therefore, paying it can become a big difficulty. Read about all the benefits for pensioners here.
Chapter 28 of the Tax Code of the Russian Federation stipulates that payment deadlines are established by the laws of the constituent entities of the Russian Federation.Thus, the law of the constituent entity of the Russian Federation must necessarily define the terms (term) for payment of advance payments (when they are introduced), as well as the deadline for payment of the remaining tax amount (recalculated taking into account advance payments paid) at the end of the tax period.
The law of a subject of the Russian Federation may or may not establish tax benefits.
Transport tax (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.
By establishing, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter.
In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing a tax, also determine the procedure and deadlines for paying the tax.
If you have any questions regarding Article 356 of the Tax Code of the Russian Federation, you can ask a question on the website or by phone.
Comments and legal advice are provided free of charge daily from 9:00 to 21:00 Moscow time.
Questions received between 21:00 and 9:00 will be answered the next day.
In accordance with paragraph 3 of Article 356 of the Tax Code of the Russian Federation, when establishing a transport 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.
The federal legislator himself adheres to a similar logic for calculating the amount of transport tax, establishing in paragraph 2 of Article 362 of the Tax Code of the Russian Federation increasing coefficients depending specifically on the cost of the car and the year of its manufacture.
In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing a tax, also determine the procedure and deadlines for paying the tax. In accordance with paragraph 6 of Art. 3 of the Tax Code of the Russian Federation, when establishing, all elements of taxation must be determined, while acts of legislation on taxes and fees must be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.
Tax Code of the Russian Federation
Taxpayers. Taxpayers (hereinafter in this chapter - taxpayers) are persons to whom, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article. For vehicles registered in the name of individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of the vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney.In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing a tax, also determine the procedure and deadlines for paying the tax.
Refusing to satisfy the stated requirements, the courts of three instances, having assessed the evidence presented in the case materials, guided by the provisions of Article 45.
46. 69. 356. 357. 363 of the Tax Code, with the explanations set out in paragraph 52 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 30.
The courts, guided by the provisions of Articles 309, 310, 1005, 1006, 1008 and 1011 of the Civil Code of the Russian Federation, recovered from the defendant the debt for payment of agency fees based on the fact that, according to the evidence presented, the services claimed for payment were provided to the defendant, and there was no evidence of payment for them by the latter presented.
By virtue of Article 1002 of the Civil Code of the Russian Federation, in the event of a commission agent being declared insolvent, his rights and obligations under transactions concluded by him for the principal in pursuance of the latter’s instructions are transferred to the principal.
In accordance with Article 15, paragraph.
Tax Code, N 117-FZ | Art. 356 Tax Code of the Russian Federation
Article 356 of the Tax Code of the Russian Federation. General provisions(current edition)
Transport tax (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.
When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter. In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing a tax, also determine the procedure and deadlines for paying the tax.
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.
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Commentary to Art. 356 Tax Code of the Russian Federation
1. Law of the Russian Federation of October 18, 1991 N 1759-1 “On Road Funds in the Russian Federation” (as amended on July 25, 2002, as amended on December 23, 2003) (hereinafter referred to as the Law on Road Funds in the Russian Federation) provides for the formation of financial resources for the maintenance and sustainable development of a network of public roads (non-urban roads) in the Russian Federation. Financing of costs associated with the maintenance, repair, reconstruction and construction of public roads is carried out from targeted budget funds concentrated in the Federal Road Fund of the Russian Federation and in the road funds of the constituent entities of the Russian Federation (hereinafter referred to as territorial road funds).
It should be noted that from January 1, 2001, by Federal Law of December 27, 2000 N 150-FZ “On the Federal Budget for 2001,” the Federal Road Fund of the Russian Federation was abolished. Then, by Federal Law of December 30, 2001 N 194-FZ “On the Federal Budget for 2002,” the Law on Road Funds in terms of the creation and activities of the Federal Road Fund of the Russian Federation was suspended from January 1 to December 31, 2002, and by Federal Law dated December 24, 2002 N 176-FZ "On the federal budget for 2003" - from January 1 to December 31, 2003
Until January 1, 2003, the main sources of formation of targeted extra-budgetary funds of territorial road funds were the tax on road users and the tax on vehicle owners.
Payers of the tax on road users were legal entities, individual entrepreneurs, enterprises with foreign investments, international associations and organizations carrying out business activities through permanent representative offices, foreign legal entities, branches and other similar divisions of enterprises, organizations and institutions that have a separate balance sheet and settlement check. The object of taxation was revenue from the sale of goods (work, services) or the amount of the difference between the selling and purchasing prices of goods sold as a result of procurement, supply, marketing and trading activities.
The tax on vehicle owners was paid by enterprises, associations, institutions and organizations, regardless of their form of ownership and departmental affiliation, as well as citizens of the Russian Federation, foreign legal entities and citizens, stateless persons with vehicles (cars, motorcycles, scooters, buses) and other self-propelled machines and pneumatic mechanisms.
Also, the sources of education for road funds included revenues from excise taxes on the sale of passenger cars for the personal use of citizens, funds from loans, lotteries, sales of shares, penalties, voluntary contributions and other sources (including allocations from the budget of the Russian Federation).
2. As part of the reform of the tax system of the Russian Federation, it was originally planned to repeal the Law on Road Funds in the Russian Federation from January 1, 2003 (Article 5 of the Federal Law of August 5, 2000 N 118-FZ “On the entry into force of part two of the Tax Code of the Russian Federation”) Federation and amendments to some legislative acts of the Russian Federation on taxes") (hereinafter referred to as Law No. 118-FZ).
However, then Federal Law No. 110-FZ of July 24, 2002 “On introducing amendments and additions to part two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation” (hereinafter referred to as Law No. 110-FZ) introduced significant changes to the tax legislation related to the formation of a system for financing the costs of maintenance, repair, reconstruction and construction of public roads.
Firstly, Art. 5 of Law N 118-FZ, which provided for the abolition of the Law on Road Funds, and the Law on Road Funds in the Russian Federation itself was amended regarding the abolition of the tax on road users and the tax on vehicle owners from January 1, 2003, and also clarified sources of formation of territorial road funds.
Secondly, part two of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) was supplemented with a new chapter. 28 "Transport tax" (clause 30 of article 1 of Law No. 110-FZ).
The concept of "transport tax" is not new to the legislation of the Russian Federation. The transport tax was first introduced by Decree of the President of the Russian Federation of December 22, 1993 N 2270 “On some changes in taxation and in the relationships between budgets of various levels” (hereinafter referred to as Decree of the President of the Russian Federation N 2270). The tax was levied on businesses. However, its object was not vehicles. In subparagraph "b" of paragraph 25 of this Decree it was established that transport tax is levied on all enterprises and organizations, except budget ones, in the amount of 1% of the wage fund. Funds from the collection of this tax were sent to the budgets of the constituent entities of the Russian Federation for financial support and development of passenger road transport, urban electric transport, and suburban passenger railway transport. The transport tax was levied along with taxes going to road funds until November 15, 1997 and was abolished in connection with bringing the decrees of the President of the Russian Federation into compliance with the law (Decree of the President of the Russian Federation of November 15, 1997 N 1233 “On the recognition of some Decrees of the President of the Russian Federation").
In contrast to the transport tax introduced by Decree of the President of the Russian Federation N 2270, the object of the transport tax provided for in Ch. 28 of the Tax Code of the Russian Federation, are vehicles registered for citizens and organizations, that is, the specified tax refers to direct property taxes.
Refusing to satisfy the stated requirements, the courts of three instances, having assessed the evidence presented in the case materials, guided by the provisions of Articles 45, 46, 69, 356, 357, 363 of the Tax Code, the explanations set out in paragraph 52 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 “On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation”, we came to the conclusion about the legality of the contested actions of the inspectorate and the collection order...
Benefits for regional taxes are established and canceled by the Code and (or) the laws of the constituent entities of the Russian Federation on taxes. Transport tax, by virtue of Article 14 of the Tax Code, is a regional tax. In accordance with Article 356 of the Tax Code, transport tax is established by the Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with the Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation...