Check your property tax exemptions. The electronic service of the Federal Tax Service "Reference information on rates and benefits for property taxes" will help you find out what benefits are available in your region. The tax benefit implies full or partial exemption

This article discusses the issue of transport tax, the features of its calculation, as well as who can count on tax benefits for transport tax and on what conditions.

General information about transport tax

Transport tax is a type of fees charged for the operation of vehicles and paid by their owner. At the legislative level, the tax was approved in 2003, since then citizens and organizations that own vehicles subject to this fee must pay a certain amount of money to the country's budget once a year. The funds received are supposed to be directed to the restoration of roads, improving the efficiency of traffic regulation.

A taxpayer is a person who has documents proving the right to own a vehicle. If he owns several vehicles, the tax is paid for each of them separately.

Transport tax applies to regional fees, therefore, the conditions and terms of its payment, its size, as well as the categories of citizens who are entitled to the benefit, are determined by local authorities that supplement federal norms and do not contradict them. The difference in the amount of tax between the subjects of the Russian Federation can reach a tenfold value.

The amount of the fee increases every year, but so do tax incentives. Until the Federal Tax Service receives documentary evidence of the right to a benefit, the citizen will receive a notification from the tax authorities about the tax charge. A legal entity calculates the amount payable on its own, writes down the data in the declaration and pays the tax.

The calculation of the amount of the transport tax is carried out depending on the indicator of the transport capacity: the higher it is, the greater the amount of the fee. There are set power ranges and a fee per horsepower of the machine. Vehicles specified in the list of Art. 357 of the Tax Code of the Russian Federation.

Tax incentives for transport tax for individuals

Individuals receive a notification about the payment of transport tax calculated by the Federal Tax Service based on the data received from the traffic police. It must be borne in mind that for a vehicle sold and not deregistered by the traffic police, the tax will be paid by the previous owner until the new actual owner of the car re-registers it for himself. However, if the power of attorney was issued before 29.07.2002, the tax is paid by the authorized person.

Until January 1, 2016 the month in which the vehicle was registered and the month in which it was deregistered were considered full months for tax purposes. After this date, if the specified actions were performed before the 15th day of the month, the tax is calculated for an incomplete month. The deadline for payment of the fee in question for individuals is the first of December.

For individuals, federal (operating throughout the country) and regional (limited to the territory of the subject of the Russian Federation) benefits for transport tax are provided. We will indicate the list of federal taxes below in this article, and regional exemptions must be clarified with the local authorities of the Federal Tax Service.

Unlike legal entities, individuals who have movable property tax benefits should simply come to the nearest tax office and leave an application, attaching copies of papers proving the existence of rights to the benefit. After that, the Federal Tax Service will not send notifications of tax payment, and individuals do not need to file a declaration every year with explanations of the reasons for non-payment of taxes.

Transport tax benefits for legal entities

In the situation with the transport of organizations, it does not matter whether it is used in the production process or not, only the fact of owning it is important. The obligation to pay transport tax arises when a legal entity owns one of the following movable assets:

Ground transport: car, motorcycle, bus, minibus, snowmobile.
Water transport: yacht, boat, jet ski.
Air transport: helicopter, plane.

There are some other types of taxable transport that are used less frequently by legal entities. Information about transport is sent to the Federal Tax Service by registering authorities, for example, the traffic police, in case of ownership of a ground mode of transport.

The organization is not required to pay tax on:

Cars equipped in a special way for the needs of the disabled;
A car with an engine power of less than 100 hp transferred by social security into the possession of citizens;
Agricultural machinery and equipment for transporting agricultural products;
Transport for military needs;
Aircraft for the transportation of seriously ill patients honey. institution;
Water transport, listed in the international register of ships;
Vessels for crafts;
Vessels for discovering natural resources at the bottom of the sea;
Boats with oars or a motor no more powerful than 5 hp.

In addition, as in the case of individuals, the transport tax is not paid by the former owner of the stolen vehicle if he has papers confirming the fact of theft.

An example of a vehicle tax credit

Conditions: Farmer LLC is engaged in the cultivation and sale of vegetable crops, as well as the production of bird cages. The organization has tractors and trucks for transporting manure. The company's income for the calendar year is 900 thousand rubles, of which 700 thousand rubles were received from the sale of vegetables, the remaining 200 thousand were earned from the sale of bird cages. It is necessary to figure out whether the “Farmer” has the right not to pay transport tax.

Calculations: Calculate the share of income that comes from the sale of agricultural products. Let's use the formula:

DSH = VSHP: RH * 100% ,

DSH - the share of income from agricultural products;

VSHP - proceeds from agricultural products;

OV - total revenue.

Substitute the values: DSH = 700,000: 900,000 * 100% = 77.78%

Conclusion: Farmer LLC has the right not to transfer tax on tractors and trucks, because the share of income from products, in which agricultural machinery participated, exceeds half of the company's total cash receipts.

List of tax benefits

Consider a list of all transport tax benefits. We note in advance that all the benefits below are applicable throughout the entire territory of the Russian Federation exclusively to vehicles whose engine power is not more than 200 hp.

Benefits for special categories of citizens
Category of citizens	benefit
Heroes of the USSR and the Russian Federation	100% discount
Veteran or invalid of the Great Patriotic War and battles
People with disabilities of groups I and II
Representative of a child with a disability
Parent (native or adoptive) in a family with many children	No tax for one caregiver
Drivers of "passenger cars" with power up to 70 hp	No tax on one car they own
People who took part in the elimination of the consequences of the explosion at the Chernobyl nuclear power plant; exposed to radiation from radiation waste and similarly affected citizens	One vehicle with engine power up to 200 hp
Persons involved in the test operations of thermo- and nuclear weapons
Citizens who have received radiation sickness and are somehow connected with space equipment and nuclear installations
Beneficial owner of more than one vehicle	The benefit is valid only for one car, at the choice of the driver
Benefit belonging to several categories at the same time

To receive a benefit, you need to independently appear at the tax office with documents proving that the taxpayer belongs to the preferential category of individuals, and write an application for benefits.

Concessions for special modes of transport
Kind of transport	benefit
Boats with oars	Non-payment of transport tax
Boats with motors up to five hp
“Cars” equipped for people with disabilities
Passenger cars given by social protection to the population, with a capacity of up to one hundred hp.
Fishing vessels (sea and river)
Transport of enterprises (in the household or in temporary possession), the source of income of which is the transportation of passengers
Agricultural machinery operated during work in agriculture
Transport fed. bodies in the military sphere (on the right of economic management or temporary possession)
Vehicle listed as stolen (there is a document proving that the car was stolen)
Air transport honey. services
Transportation of budgetary organizations (ambulance, school bus, etc.)

In order to receive a benefit based on the management of a special type of transport, the taxpayer registers and sends the declaration on time. In it, he indicates the reasons why he will not transfer the amount of the fee, and attaches papers proving his right to non-payment of tax.

Transport tax benefits for pensioners

Pensioners need to remember that the opportunity to receive a discount on transport depends on the subject of the Russian Federation in which it is registered. Only after clarifying the information in the local tax office, you can be sure that the presentation of documents proving the fact of reaching the retirement age guarantees exemption from transferring tax to the budget. In various subjects of the Russian Federation, pensioners either do not pay this fee at all, or they receive relief in the form of discounts, or the fee is canceled only for one vehicle or a certain type of movable property.

To officially apply for a benefit, a pensioner must contact the Federal Tax Service at the place of his registration, fill out an application and bring original documents proving his status as a pensioner. It will be necessary to designate your vehicle and the number received at the state. registration.

In addition, there are cases when, despite the absence of transport benefits in the region, a pensioner can still receive it, since he meets one of the following requirements:

He has the title of Hero of Socialist Labor, USSR;
Has a membership of the society of veterans, and then there will be the right to exemption from the vehicle tax on the machine operated during the work process;
A pensioner may be a victim of the Chernobyl accident or have radiation sickness;
A pensioner may have a disability and have a car with up to 100 hp;
He may be the only parent of a family with many children;
This may be a military spouse who has reached retirement age, who died in the service.

Transport tax benefits in Moscow

It must be remembered that, even if there are two reasons for non-payment of transport tax, it will not be possible not to transfer tax on two cars at the same time. You will have to choose which of them to tax and which not, here the owner chooses for himself what will be more profitable for him. In addition, vehicles with an engine power of more than 200 hp do not fall under the benefit, unless it belongs to a member of a large family.

Here is a list of persons who are exempted from transferring transport tax to the budget by the authorities of Moscow (in addition to those who receive benefits at the federal level):

Heroes of the Russian Federation and the USSR;
Veterans and people with disabilities who have been in the Second World War;
People with disabilities of I and II groups;
Persons who were in concentration camps;
Guardians and adoptive parents of children with disabilities (if there are two of them, the benefit is given to only one of them);
Drivers of transport, the engine power of which is not more than 70 hp;
People injured in space and nuclear tests;
Persons who helped eliminate the consequences of the Chernobyl accident;
People with radiation sickness and those affected by radiation;
A parent (only one of the parents) from a family with many children (if the exemption was not applied for immediately upon obtaining the status of the parent of a family with three (or more) children, it is possible to return the overpaid tax);
For the first five years after the registration of transport, residents of the Zelenograd zone may not transfer the tax.

In addition to all of the above, the tax is abolished for vehicles that are not subject to taxation by law in any case. In 2017 pensioners are not beneficiaries in Moscow and do not have the right to apply for the accrual of transport tax benefits. Also no benefits for veterans of labor(in some subjects they pay half the amount of tax).

For Muscovites there is an online service on the website www.r77.nalog.ru, in which, by filling in your personal data, you can find out about debts for some taxes, including transport. For convenience, there is a function of paying the fee with a bank card through the site, after which the taxpayer receives an extract from the bank account.

Federal Transportation Tax Relief

At the federal level, tax incentives (that is, the complete absence of collection) are approved for the following groups of citizens:

People with disabilities for whom the transport is adapted for their special needs;
Owners of boats propelled by oars;
Owners of fishing vessels;
Those to whom transport was allocated by the social protection authority (engine power up to 100 hp);
Owners of agricultural machinery;
Individual entrepreneurs who own ships for passenger transportation (the condition is that this type of activity should be the only source of income for the entrepreneur);
Owners of drilling rigs and those listed in the international register of ships;
Owners of a floating or fixed platform;
The owners of the transport, which is listed as stolen.

It must be remembered that if a person owns several vehicles, he is exempt from paying tax only for those that are subject to preferential conditions. For example, if a citizen who is not included in the list of beneficiaries by age or other grounds had two cars, one of which was stolen, and he can prove the fact of theft with documents, then he will not pay tax only for the stolen car, for the second car will receive an annual tax notice.

All other benefits will be regional, their list should be inquired from the local tax authorities.

Regional transport tax incentives

As already mentioned, additional benefits can be approved by local authorities, the procedure and variety of transport tax benefits differ from subject to subject of the Russian Federation.

Favorable conditions can be provided:

State and local authorities;
Societies of the disabled;
Rescue organizations, state and unitary enterprises;
Budgetary entities (schools, clinics, palaces of sports and culture);
transport companies involved in the transportation of passengers;
Agricultural, forestry, housing and communal services, processing companies;
public associations;
Companies that transport workers from home to work and back.

There are other types of benefits, which will be discussed below.

What documents confirm the right to a transport tax exemption

You need to apply for a transport tax benefit at the Federal Tax Service at the place of registration of the car owner, where the vehicle was registered - it does not matter. If the owner of the vehicle has several reasons for receiving a tax reduction or for a complete exemption from it, only one can be chosen, at the discretion of the driver.

There are two ways to submit documents to the tax office:

Take them in person to the receiving office or
send documents by registered mail with acknowledgment of receipt.

The Federal Tax Service should receive the following package of documents from you:

A completed application for a benefit, indicating the grounds for receiving it (if the taxpayer is a beneficiary, you need to prove that you belong to a special category of citizens exempt from tax; if transport falls under non-taxable funds, you will have to prove this fact);
Information about the vehicle (primarily engine power);
A copy of the TIN and the first two pages of the car owner's passport;
A copy of the vehicle's passport.

Waiver of transport tax exemptions

Clause 2 of Article 56 of the Tax Code of the Russian Federation contains clarifications on the right of a taxpayer to refuse to provide him with tax benefits for which he has grounds. In order to notify the Federal Tax Service of the desire to stop receiving a tax benefit, an application is submitted to the tax authority indicating the period for which the suspension of benefits is issued. After consideration of this tax application, the taxpayer will not be able to apply the benefit until the end of the period of time that he indicated. The exemption can be waived for any number of full tax periods (for transport tax, this is a calendar year), but not for several months or, for example, one and a half or two and a half years.

If the application does not specify the period of non-use of the benefit, its effect is terminated for an indefinite period.

The consequences of waiving the tax benefit are that the owner of the vehicle will not have the right to demand that the tax authority refund him overpaid taxes, since a written waiver of benefits assumes that there is no overpayment as such.

Vehicle Tax Benefit Codes

If the law of the constituent entity of the Russian Federation on transport tax or other legislative regulatory legal act on taxes and fees of the relevant constituent entity of the Russian Federation establishes (will be established) similar benefits for this tax and other benefits, in respect of which column 3 does not indicate specific tax benefits, then the tax return shall indicate tax credit codes corresponding to similar transport tax credits and indicated in column 3.

Tax benefit code	Name of the transport tax benefit by tax benefit code	Names of tax benefits provided for by specific laws of the constituent entities of the Russian Federation*
1	2	3
20000	Transport tax benefits granted to organizations
20101	Organizations of the disabled	Public organizations of the disabled (including hearing, sight and other indications);
		Organizations owned by a public organization of the disabled (including hearing, sight and other indications);
		Legal entities, the authorized capital of which consists entirely of the contribution of public organizations (associations) of disabled people (the sole owner of which is a public organization of disabled people);
		Regional and territorial organizations of the disabled; Organizations employing disabled people (using the labor of disabled people);
		Organizations employing the work of pensioners for disability and old age;
		Organizations providing training for disabled people; Prosthetic and orthopedic enterprises (organizations)
20102	State authorities, local governments	State authorities of the subject of the Russian Federation;
		Local self-government bodies;
		Federal government bodies;
		Militia and public security bodies, bodies, institutions and departments of internal affairs;
		Institutions of forensic medical examination;
		Territorial bodies of federal executive authorities
20103	Budgetary institutions, unitary and state-owned enterprises	Budgetary institutions (including those under the jurisdiction of state authorities and local self-government of the constituent entities of the Russian Federation);
		State unitary enterprises (including enterprises engaged in the construction, repair and maintenance of territorial public roads and bridges, as well as transport services for these enterprises);
		Organizations and institutions of social service for the disabled and the elderly;
		Road management bodies;
		Organizations financed from the budgets of all levels;
		State and municipal institutions;
		Organizations created by state authorities of a constituent entity of the Russian Federation for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, financed from the relevant budgets;
		Organizations of the penitentiary system, including those executing criminal sentences in the form of deprivation of liberty; Road administrations with a state form of ownership, carrying out the maintenance, repair and construction of roads and bridges for public use;
		State unitary enterprises, State and municipal enterprises of motor transport (electric transport) for general use, receiving budget financing, including compensation for losses associated with the regulation of tariffs and the provision of benefits;
		Institutions of the State Veterinary Service and State Seed Inspection;
		Institutions of the subject of the Russian Federation, created to achieve scientific and informational goals;
		State natural reserves, national parks, natural parks, state natural reserves, natural monuments
20104	Professional rescue services and formations	Professional emergency services and formations;
		Divisions of the municipal fire service;
		Departments of departmental, voluntary fire protection;
		Fire protection associations;
		Organizations that own fire trucks;
		Organizations - by vehicles specially equipped and designed to extinguish fires
20105	Organizations for the maintenance of public roads	Organizations carrying out the maintenance of municipal roads;
	Organizations for the maintenance of public roads	Organizations engaged in the construction (reconstruction, repair and maintenance) of public roads and (or) bridges;
		Organizations engaged in the construction, repair, maintenance and reconstruction of roads in settlements
20106	Motor transport organizations carrying out the transportation of passengers and goods	Organizations of road transport carrying out transportation of passengers;
		Motor transport organizations carrying out transportation of passengers (except for taxis) along established urban, suburban, intercity and inter-republican routes;
		Organizations whose main activity is the implementation of passenger transportation (except for taxis);
		Organizations that carry out passenger transportation under contracts with state authorities and local self-government on the terms of a social state order;
		Motor transport enterprises;
		Organizations engaged in international road transport;
		Organizations producing and supplying building materials for the road industry
20107	Organizations providing medical services	Healthcare institutions and organizations financed from the budgets of all levels;
		Health care institutions directly carrying out the treatment process and emergency medical care;
		Medical institutions;
		Organizations that include medical and preventive institutions;
		Organizations using transport for the needs of emergency and emergency medical care;
		Institutions of ambulance and emergency medical care; Municipal health institutions - rural outpatient clinics;
		outpatient hospitals;
		Blood transfusion stations;
		Institutions of sanitary and epidemiological supervision;
		Dispensaries and children's health-improving institutions
20108	Organizations for the improvement and social services of the population	Organizations (institutions) of social services for the population;
		Medical and industrial enterprises engaged in occupational therapy of persons suffering from mental disorders;
		boarding schools;
		Orphanages, orphanages, family-type orphanages, foster families, orphanages-schools, boarding schools for orphans and children left without parental care;
		Shelters;
		Specialized institutions for minors in need of social rehabilitation;
		boarding houses for children with disabilities, the elderly and the disabled;
		Specialized institutions for social assistance to families and children;
		Institutions created to achieve medical and recreational goals;
		Institutions and enterprises created for social purposes (medical-industrial enterprises and workshops);
		Rehabilitation centers for the disabled;
		Institutions for the protection of motherhood and childhood;
		Children's health camps;
		Social support centers;
		Organizations and institutions financed from the compulsory health insurance fund;
		Centers “Chernobyl and Health”
20109	Educational organizations	General educational institutions;
		preschool institutions;
		Educational institutions financed from the budget;
		Institutions of higher, general secondary, secondary specialized, primary vocational education;
		Institutions of additional professional education;
		Educational organizations providing education for school-age children under additional special programs;
		medical schools;
		Special institutions for students with developmental disabilities;
		Institutions of additional education for children;
		Vocational schools for primary and secondary vocational education;
		Educational institutions of primary vocational education;
		Rural preschool and educational institutions;
		General educational institutions of primary vocational education
20110	Organizations of culture, physical culture and sports	cultural institutions and organizations;
	Organizations of culture, physical culture and sports	Children's and youth sports schools;
		Sports and technical organizations;
		Non-profit organizations of a military-applied nature and defense sports and technical, physical culture and health, sports and tourism;
		Institutions created to achieve physical culture and sports goals;
		Specialized children's and youth schools of the Olympic reserve;
		Public organizations that train paratroopers, amateur pilots
20111	Religious organizations	Organizations owned by religious associations;
		Other benefits granted to religious organizations
20112	Organizations for the production and processing of agricultural products, hunting and fishing	Collective farms, state farms, peasant (farm) farms;
		Economic entities (associations, cooperatives and joint-stock companies) engaged in the production of agricultural products;
		Agricultural enterprises and organizations;
		Agricultural commodity producers;
		Organizations for the production of agricultural products, hunting and fishing;
		Enterprises, which include subsidiary agricultural production;
		Enterprises for veterinary services;
		Organizations for the production of bread and bakery products;
		Organizations of consumer cooperation;
		Organizations for the production of dairy products;
		Meat processing enterprises;
		Machine-technological stations for the production of agricultural products;
		Enterprises of agro-industrial chemistry involved in the production of agricultural products;
		Agricultural machinery enterprises involved in the production of agricultural products;
		Reclamation enterprises
20113	Sea and river transport organizations	Organizations of sea and river transport in relation to icebreakers, emergency rescue vessels, vessels collecting oil products and garbage from water areas
20114	Organizations of housing and communal services	Organizations of housing and communal services and improvement;
	Organizations of housing and communal services	Organizations providing housing and communal services;
20115	Defense organizations and organizations performing mobilization tasks (mob reserve, mob capacities)	Motor transport enterprises incorporating military-type automobile columns;
		Motor transport enterprises performing a mobilization task for the formation, maintenance and supply of military-type convoys;
		Defense, sports and technical organizations (societies);
		Legal entities in the share of mothballed vehicles
20116	Non-profit organizations, including public associations	Public organizations (associations) of Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees, Public associations (organizations) of veterans and participants in the Second World War;
		Public organizations;
		Branches of the Russian Union of Veterans of Afghanistan;
		Non-Profit Organizations
20117	State Enterprises for Communications and Informatization	State enterprises for communications and informatization - for vehicles classified as mobilization reserves and mobilization capacities;
		State enterprises for communication and informatization providing postal services
20118	Investor Organizations	Residents of local economic development zones of a constituent entity of the Russian Federation;
		Organizations are social investors;
		Organizations located on the territory of the development of the Moscow region “Sheremetyevo International Airport”;
		Industrial investment users;
		Organizations created as a result of the implementation of the investment project
20119	Organizations for	Media editors;
	production and	Printing organizations;
	media dissemination	Organizations that distribute printed periodicals;
		TV and radio broadcasting organizations;
		Newspaper editors
20120	Other benefits for organizations	Organizations that produce products for baby food;
	Other benefits for organizations	Enterprises (combines) of school meals;
		Leshozes in terms of special vehicles used in reforestation and forest protection activities;
		Enterprises of the flour-grinding and feed industry;
		Organizations that deliver their employees to and from the place of work, in terms of vehicles with a capacity of at least 20 seats;
		Enterprises (organizations) of industry in relation to vehicles carrying out transportation within enterprises (intra-shop transportation);
		Organizations, regardless of the form of ownership, carrying out traditional activities of the indigenous peoples of the North;
		Organizations using specialized vehicles;
		Organizations of folk art crafts;
		Organizations engaged in the production of metallurgical products;
		Organizations producing passenger cars
30000	Benefits established by international treaties

Legislative acts on the topic

The acts are represented by the following documents:

paragraph 1 of Art. 362 Tax Code of the Russian Federation	On the calculation of the amount of transport tax on the basis of information provided by the traffic police
p. 2 of the Guidelines for the application of Ch. 28 “Transport tax” of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Taxation of the Russian Federation dated April 9, 2003 No. BG-3-21/177)	On the list of air and water vehicles on which transport tax is charged
paragraph 3 of Art. 363 Tax Code of the Russian Federation	On the payment of transport tax by individuals on the basis of a notification from the tax
paragraph 1 of Art. 360 Tax Code of the Russian Federation	About the transport tax tax period (calendar year)
paragraph 3 of Art. 363 Tax Code of the Russian Federation	On sending a tax notice no more than three years prior to the calendar year of its sending
Law of the City of Moscow dated 09.07.2008 No. 33 “On transport tax”	On transport tax benefits in Moscow
paragraph 2 of Art. 358 Tax Code of the Russian Federation	List of vehicles exempt from vehicle tax
Letter of the Ministry of Finance of the Russian Federation of July 8, 2004 No. 03-06-11/100	On non-taxation of vehicles purchased by disabled people at their own expense and equipped specifically for the needs of disabled people
paragraph 2 of Art. 56 Tax Code of the Russian Federation	About waiving tax breaks

Common Mistakes

Mistake #1: Payment of transport tax (in the absence of rights to any benefits) for a full month in the case when the car was registered or deregistered before the 15th day of this month.

The Federal Tax Service of Russia recommended that citizens who in 2017 for the first time became eligible for a tax exemption in relation to taxable real estate or vehicles, declare this to any tax authority before May 1, 2018. This deadline is due to the fact that later the department will start preparing tax notices for sending based on the available data, and information about the benefit may not be taken into account when calculating the tax, which will require it to be recalculated in the future.

You can send an application for the use of a tax benefit in any convenient way: through the "Personal account of the taxpayer for individuals" on the website of the Federal Tax Service of Russia, by mail or by contacting the tax office in person.

The tax authorities emphasize that if an application for a tax benefit was previously sent to the tax authority and it did not indicate that the benefit would be used for a limited period, a new application is not required.

As a reminder, we currently have the following benefits:

on property tax of individuals - for 15 categories of citizens listed in;
for transport tax - for owners of vehicles with a permitted maximum mass of more than 12 tons, subject to the registration of the car in the Platon toll collection system ();
for land tax - for landowners from the categories of citizens specified in (we are talking about reducing the tax base by the cadastral value of 600 sq. M of one land plot).

What is the procedure for recalculating the amount of tax in the event of an application for tax relief? Learn from "Encyclopedias of decisions. Taxes and contributions"internet version of sisystems GUARANTEE. Get for 3 days for free!

At the same time, the regions can establish additional tax incentives for individuals on transport, land taxes and property taxes. You can get acquainted with the full list of tax benefits (tax deductions) for all property taxes in force for the tax period of 2017 in the "Reference information on rates and benefits for property taxes" service on the official website of the Federal Tax Service of Russia.

As a general rule, taxpayers must pay the personal property tax for 2017 no later than December 1 following the expired tax period (). A similar period is provided for transport () and land () taxes. But given that this year December 1 falls on a day off (Saturday), taxes must be paid before December 3 (Monday) inclusive.

Exemption from paying taxes is one of the types of tax benefits provided to taxpayers subject to certain grounds and conditions. In this article, you will learn about all the possible benefits for property taxes for individuals.

Types of benefits

federal level

These preferences are provided for by the Tax Code of the Russian Federation and apply to the entire territory of the Russian Federation. They cannot be canceled by decisions of regional and local authorities. They can be established not only for federal taxes, but also for regional and local.

Regional level

They are established by the laws of regional authorities, along with federal benefits. They are valid only for taxpayers of the region where this or that tax is established and put into effect.

local level

They are established by the authorities of municipalities and are valid only on the territory of the municipality where the property of the taxpayer is located. These benefits are established by local taxes, which include land and transport taxes, sales tax.

Let's take an example of what benefits and for which taxpayers are currently established for property taxes: transport, land and property taxes, and also briefly define what such a benefit is as a tax deduction and who is entitled to it.

Transport tax

The tax for vehicles in possession is regional, and therefore preferences for it can be established at the level of the Russian Federation and its subjects.

The federal exemptions for this tax depend solely on the type of vehicle and the power of its engine. The Tax Code of the Russian Federation does not provide for other grounds (classifying the owner of the vehicle as a privileged category of citizens, etc.), but it makes it possible, establishes additional benefits directly to the authorities of the region.

So, for example, according to the Tax Code of the Russian Federation, passenger cars of disabled people with a capacity of up to one hundred horsepower, boats (oar and motor, if the latter have an engine with a capacity of not more than five l / s), stolen cars (if the theft is confirmed by a police department certificate) are not subject to transport tax , special equipment owned and used in the activities of agricultural producers, sea and river fishing vessels and a number of other vehicles listed in the Tax Code of the Russian Federation.

Regional authorities may provide benefits for such categories of taxpayers as low-income citizens, large families, heroes of the USSR and the Russian Federation, veterans and invalids of the Second World War and other military and military operations, owners of cars with a low power engine, etc. You can learn more about transport tax benefits in the article dedicated directly to the benefits of this tax.

Land tax

Due to the fact that this payment is classified as local, preferences (benefits) can be established both at the federal and local levels. Article 395 of the Tax Code of the Russian Federation provides a complete list of payers exempt from taxation by this payment.

In relation to a number of taxpayers, it is possible to reduce the tax base by the established amount of 10,000 rubles.

Property tax

Unlike other payments for property owned, this tax differs according to the subjects of law from which it is levied and, accordingly, is divided into a tax on the property of organizations and separately on the property of individuals. Moreover, the tax on the property of citizens is local, in connection with which the benefits for it are determined by the laws of local authorities, and the payment on the property of organizations is regional, on the basis of which the categories of beneficiaries are determined by the subjects of the Russian Federation.

As for the tax for individuals, the Tax Code of the Russian Federation establishes a fairly wide list of citizens subject to exemption from paying this payment, in particular, they include veterans of military and military operations, disabled people (1 and 2 gr.), Heroes of the Soviet Union and the Russian Federation , military personnel dismissed from service (service experience of at least 20 years), pensioners, etc.

For legal entities, tax exemption is allowed for such taxpayers as religious organizations and organizations of the disabled, organizations involved in the production of pharmaceutical products, etc.

A complete list of property tax benefits for legal entities and citizens can be found in a separate article: “Who is exempt from paying property tax to individuals and legal entities? »

tax deductions

The right to reimbursement for certain reasons (purchase of real estate and other property, payment for education or medical services, insurance and pension contributions, etc.), as a general rule, is a benefit for the working population of the Russian Federation. Citizens of the Russian Federation who have earnings from which they or their employers deduct income tax can receive it.

Thus, those citizens who do not work officially cannot receive the benefit, with the exception of pensioners, to whom the legislation has given the right to transfer the balance of the deduction three years ago, but only for property deductions. They cannot receive social, standard and other types of deductions if they do not have an additional source of income other than a pension.

For details on what types of deductions are available to retirees, see the following article:

Mandatory payments to the budget are made by individuals and legal entities. The rules and regulations regarding these deductions are established by the Tax Code of the Russian Federation (TC RF) and amendments to the law. In particular, its articles indicate preferences for certain categories of citizens.

Types of tax privileges

The general principles of concessions on mandatory contributions are included in Art. 407 of the Tax Code of the Russian Federation. There are various ways to reduce fees. The main ones are:

Exclusion from the number of taxpayers. It consists in deleting the subject from the number of taxpayers on categorical grounds.
Exemption is also the exclusion of certain amounts from the tax base. It is applied, as a rule, to income from the state treasury.
Discount (zero or reduced rates). Such relief is to lower the rate. Available under various conditions:
- individuals - in connection with the payer's belonging to a preferential group;
- business entities - for certain types of property or activities.
The delay is expressed in the movement of the date of the final payment for one reason or another. Provided mostly individually.
Amnesty is intended for legal entities. It consists in the abolition of penalties for overdue obligations.
tax deductions.

Hint: a special preference for individuals is a deduction. It represents a refund of a part of the contribution made, subject to expenses in the reporting period for the purposes specified in the paragraphs of the Tax Code of the Russian Federation. For example, education, treatment, charity and more.

There is also another type of deduction: when part of the taxable property is not taken into account when determining the tax base. For example, such a deduction applies to 6 acres of land allotment of privileged categories of citizens. The latter include:

pensioners,
disabled 1-2 gr.,
participants, invalids of the Great Patriotic War,
military family members who have lost their breadwinner,
combatants,
liquidators of the consequences of emergencies at the Chernobyl nuclear power plant, on the river. Techa, chemical plant "Mayak", Semipalatinsk test site.

Who is eligible for benefits

Legislatively, tax incentives are established in relation to: transport tax, property tax of organizations, land tax, property tax of individuals. With regard to other taxes, there are tax breaks (for example, for VAT, personal income tax, water tax).

Tax benefits in 2020 are eligible to issue:

citizens with disabilities of groups 1 and 2;
(three or more minors);
other.

Attention: tax preferences are among the rights of the subject. It is not necessary to use them. Therefore, concessions are granted at the initiative of the recipient.

Citizens can apply for concessions under the following conditions:

having a preferential status;
receiving tax-free income;
the presence of property for which preferences are laid down in the legislation;
payment for services for which deductions are provided.

According to the principle of appointment, tax preferences are divided into:

all-Russian;
regional.

Hint: all issues of accrual and collection of mandatory payments to the budget are handled by the Federal Tax Service (FTS) through its regional offices. Employees of the state body comply with the norms of all-Russian and regional legislation within the framework of the subject of the federation.

Tax breaks for veterans

A large group of veterans is divided into several subgroups. In the Tax Code of the Russian Federation, they are designated together, since they are given equal preferences. Veterans under the law are classified as:

Heroes of the Soviet Union and the Russian Federation;
holders of the Order of Glory of three degrees;
participants in the Second World War and other hostilities;
widows and other family members (dependants) of soldiers who died in the line of duty.

The listed persons are entitled to the following concessions:

Type of tax	Preference	Basis (norm of law)
Property		pp. 2, 4, 10 p. 1, p. p. 2, 3, 5 art. 407 Tax Code of the Russian Federation
standard deduction	Provision (personal income tax deduction in the amount of 500 rubles for each month on income subject to personal income tax at a rate of 13%)	Art. 216, paras. 2 p. 1 art. 218 of the Tax Code of the Russian Federation; paragraph 1 of Art. 1, art. 2 Law of November 27, 2017 No. 354-FZ
To the ground	Special conditions (reduction of the taxable base by 10,000.0 rubles)	pp. 4 p. 5 art. 391 of the Tax Code of the Russian Federation; Part 13 Art. 14 of Law No. 436-FZ
Transport fee	indulgences	Established by regional regulations

Hint: in the subjects of the federation, veterans are provided with such concessions on the transport fee:

cancellation;
partial reduction (cancellation) taking into account the power of the car;
discount.

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Tax Benefits for the Disabled

People with disabilities are assigned a disability of a certain group. To do this, they need to apply to the state body - medical and social expertise. After a comprehensive examination, a citizen receives a certificate of disability.

The document gives the right to receive such concessions on mandatory fees:

Disability group	Payment type	Preference
1, 2, disabled since childhood	property fee	Cancellation (for one object of taxation of each type, but does not apply to property with a cadastral value of more than 300 million rubles)
1, 2, disabled since childhood	Land	Reducing the tax base by the value of the cadastral value of 600 sq.m. Decreasing the base by 10,000.0 rubles.
All	standard deduction	3,000.0 rubles - for disabled servicemen of groups I, II, III and 500.00 rubles. - for disabled children of I and II groups.
	Land	Special conditions
	Transport	The discount is assigned by the regional authorities

For information: the following types of property owned are subject to a mandatory fee:

apartments;
Houses;
unfinished objects;
garages;
places for cars;
otherwise.

At the same time, in some regions additional tax breaks may be provided for this group of taxpayers.

Tax benefits for retirees

The right to assign the majority of preferences for mandatory deductions to the budget has been transferred from the center to the subject of the federation.

The articles of the Tax Code of the Russian Federation list fees on which local authorities make their own decisions. Namely:

Tax	Explanation
Land	Discount or full exemption available There is also a special deduction.
Property	One of the objects of property is exempted from taxation at the choice of the taxpayer
Transport	Exemption or reduction of the amount, as a rule, is related to the power of the car
Deduction	Relies on working pensioners for the purchase of residential premises; from 2014 carried over to the previous three years in which the applicant had taxable income Also, since 2017, there is a deduction for the 6 acres of land allotment that is owned. if the plot does not exceed the specified size - no tax is charged at all. If it exceeds, then it is calculated for the remaining part (over 6 acres)

Attention: the rule for the abolition of property tax from pensioners is written in Art. 407 of the Tax Code of the Russian Federation.

From 01/01/2019, the above norms also apply to pre-pensioners, that is, to persons of pre-retirement age who would have acquired pension rights under the old legislation in force until 12/31/2018 inclusive. Information on classifying citizens as pre-pensioners will be contained in the EGISSO and transmitted through the channels of interdepartmental interaction. Pre-pensioners themselves can also request such data directly from the FIU in any available way.

Tax incentives for families with many children

Families with many children in the Russian Federation are those in which three or more minors were brought up in the reporting period. These include guardians who take care of a specified number in the aggregate of wards and their own children.

Important: in some regions, different rules have been established for recognizing a family with many children. It is used when assigning local preferences.

Within the framework of all-Russian legislation, large families can qualify for a standard deduction (Article 218 of the Tax Code of the Russian Federation). It is provided to both parents for each minor according to the rules given in the table:

The tax base for property is reduced by the value of the cadastral value of 5 sq.m. from the total area of the apartment and 7 sq.m. the total area of a residential building per each minor child in relation to one object of taxation of each type.

Reducing the tax base for land tax by the value of the cadastral value of 600 sq.m.

However, local legislators may establish other exemptions for land tax, property tax, and transport tax.

For example, in Moscow, families with many children are exempted from making a mandatory payment for one car per family.

In addition, the legislation provides for relief for large families engaged in farming. They are:

cancellation of land retention for a certain period;
reduction of the tariff for other payments.

Benefits for legal entities and individual entrepreneurs

Legal entities and individual entrepreneurs can apply for a wider range of preferences from the state. They are established at the federal and regional levels. The fact is that part of the fees is deducted to the federal budget, and some - to the local. According to them, the rules of the corresponding level are established.

The main thing for market participants is value added tax (VAT). It has several different preferences:

Also, VAT benefits are provided for banking operations and insurance activities of insurers.

Agricultural producers are entitled to exemption from transport retention of such types of equipment (Article 358 of the Tax Code of the Russian Federation):

tractors;
self-propelled harvesters;
special machines used in production.

Property concessions rely on:

public associations of the disabled;
religious organizations;
manufacturers of pharmaceutical products;
institutions of the penitentiary system and others.

Income tax rebates are due to the following market participants:

social service companies;
medical organizations;
educational institutions;
entities conducting economic activities in special economic zones.

Hint: legal entities and individual entrepreneurs take into account the due preferences on their own when making mandatory deductions. The results are entered into declarative documents submitted regularly to the tax authority.

The procedure for issuing tax privileges

Fiscal incentives for individuals are issued in a declarative manner. This requires the initiative of the applicant.

The algorithm for contacting the FTS department is as follows:

Independent determination of the preferential right on the basis of the current legislation.
Collection of necessary documents.
Writing an application to the Department of the Federal Tax Service:
- by personal visit;
- on the public services website.
Waiting for verification of papers and confirmation of rights.

For information: property relief is issued at the location of the object.

The main package of documents includes the following:

applicant's passport;
declaration in form 3 - personal income tax;
statement of income for the reporting period;
paper confirming the right (preferential certificate, ITU certificate, etc.);
application in the prescribed form (the form is provided on the spot).

Important! All benefits are currently provided on a declarative basis. This means that in order to initiate the effect of benefits, the beneficiary must apply to the Federal Tax Service. And when new real estate objects appear that fall under preferential terms, it is necessary to notify the IFTS before November 1 of the corresponding tax period.

The rest of the papers depend on the type of collection. For example, to receive a social deduction, you must attach:

an agreement with an institution on the receipt of medical or educational services;
certificate of ownership of housing;
checks for the payment of the relevant fee;
confirmation of family ties with the person who received the declared services.

The standard deduction is provided at the place of service. To account for it in the calculations, you must provide to the accounting department:

birth certificates of children (including adults);
certificate of disability of the child (if any).

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Last changes

From January 1, 2018, the format of application forms for applying to the Federal Tax Service has changed in order to provide tax benefits, including for transport, land, and property taxes.

Due to the tightening of the tax regime in the country, citizens are concerned about how they can legally receive additional benefits and deductions. Reference information on rates and benefits for property taxes is in the Tax Code of Russia. To find out what property tax deductions are provided by law for different categories of citizens, it is necessary to understand how the tax system works in Russia.

Russian tax system

The tax system in the Russian Federation is a mechanism for collecting duties, taxes and other obligatory payments from taxpayers. Property fees, as an integral part of the taxation system, are regulated by Ch. 32 h. 2 of the Tax Code.

The structure of taxation includes the following types of tax deductions:

taxes, incl. excises;
fees, incl. state duties.

The objects for taxation are property, income, profits, expenses of a private individual, individual entrepreneur or company, and other benefits received by a person that can be valued.

Taxes in Russia are required to pay all citizens

The tax hierarchy adopted in Russia has 3 levels:

local;
regional;
federal.

Local - paid by the population to the local budget - territorially. Established by representatives of local government. This group includes according to Art. 15 of the Tax Code of the Russian Federation tax on land and property, sales tax, advertising, donation and inheritance.

Regional - operate on the territory of the subject of the Russian Federation. This category is pursuant to Art. 14 of the Tax Code of the Russian Federation gambling, transport and on the property of the organization.

Federal - operate on the territory of Russia. They have the same size for all subjects of civil legal relations. They form the bulk of the fees. To them, according to Art. 13 of the Tax Code of the Russian Federation, include indirect - VAT, excises and direct, such as on personal income tax, on the profit of an organization, other taxes and duties.

Important! Property taxes are subject to local taxes. This means that their size varies from region to region. Thus, the transport fee for small cars in Moscow ranges from 25 to 35 rubles. for 1 horsepower, depending on the period of operation of the vehicle, in Volgograd - 20 rubles, and in Novosibirsk - 10 rubles *

Property tax: definition, types, payment deadline

Paying taxes is the duty of every citizen

The purpose of property taxation of citizens is the formation of local budgets and budgets of subjects of the Russian Federation. Social programs are implemented at the expense of the collected funds. These include the improvement of roads, the construction of kindergartens and schools, the maintenance of urban infrastructure, etc.

This type of fee is paid from the property of individuals. The basis for payment is a consolidated register that records information about the property of citizens through the registration authorities.

Important! All citizens who have officially formalized their ownership of movable and immovable property must pay the established amounts in accordance with Part 2 of the Tax Code of the Russian Federation.

The property taxed by the tax authorities includes the private property of citizens:

vehicles;
plots of land;
the property.

They are paid either at the place of residence or at the place of actual location of the object of taxation.

Example: if a person lives in Moscow, but is registered in the city of St. Petersburg, then the tax is calculated by the inspectorate of St. Petersburg.

Important! The due date for payment of debts on property taxes is December 1. The tax administration from the relevant authority is recognized as the basis for the payment. Notifications are sent from the beginning of April to the end of November, i.e. one month (30 calendar days) before the due date. It is easy to track the status of the account in the public tax portal, or on the State Services.

Those who do not pay personal property tax are beneficiaries

The rates are approved according to the tariffs established in the regulatory documentation, which are developed by representatives of municipalities. A complete list of rates by year is presented on the website of the Federal Tax Service in the section with reference information. You must select the type of duty, period and region (the code is already in the system), click "find", and the form will be filled in automatically. In addition to the amount, the site indicates the document on the basis of which the payment is made.

For example: in St. Petersburg and Moscow, a system is used that is calculated in relation to the cadastral value of taxable objects.

Rates for people must not exceed:

1% - for real estate, objects under construction, garages, parking places, buildings with a total area of less than 50 m2;
2% - for property in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation + objects priced below 300 million rubles;
0.5% - for other objects.

Benefit from all major types of property

Privileges do not apply to facilities under construction and property that is more expensive than 300 million rubles.

Important! The deduction is available at choice from each taxable type of property owned by the person.

For example, if a pensioner Ivanova O.V. has 2 apartments, 3 garages and a room in a communal apartment, then she has the right to demand payment from only one apartment, one garage and a room.

Since the tax on property of persons is of a local type, regional authorities have the right to independently establish additional types of benefits. There are no such additional benefits in Moscow.

In order for a citizen to be able to receive the deduction due, you must:

fill out the form 3-NDFL;
get 2-personal income tax from the accounting department;
attach the necessary documents and copies of payment documents;
submit these documents to the tax authority at the place of residence.

Benefits for military personnel

To provide benefits, you must send a personal military ID or certificate to the tax office, and if not, a certificate from the institution in which the relevant rank and position are registered.

Benefits for the disabled

The following benefits apply to people with different disability groups:

benefits for payments to the tax inspectorate for disabled people of the 2nd and 1st groups, and for disabled people from childhood;
the possibility of refusing to pay for the use of transport in the case of a specially equipped car;
reduction in the amount of tax on land plots by 10 thousand rubles. according to paragraph 5 of Art. 391 of the Tax Code of the Russian Federation for 10 thousand rubles.

Tax benefits for disabled people of the 3rd group

Such citizens have their own privileges: this is the absence of a fee when registering an individual entrepreneur, and the ability not to pay duties when using a small car, and benefits when receiving medical care. However, the personal income tax benefit for a disabled person of the 3rd group of a general disease is not provided for by law.

Benefits for large families

Unfortunately, according to the Tax Code of the Russian Federation, benefits for families with many children are not provided at the state level. However, they are subject to deductions in accordance with paragraphs. 3,4,5 and 6 st. 403 of the Tax Code of the Russian Federation.

For example, 20 m2 - from an apartment and 40 m2 from the area of \u200b\u200bthe house - the size of the tax deduction.

Benefits for organizations and individual entrepreneurs

Benefits for companies

As for organizations and individual entrepreneurs, their property is tax-free if it is included in fixed assets in accordance with Art. 374 of the Tax Code of the Russian Federation. This OS must:

be used for production, leased out;
used more than 1 year;
not be sold for profit.

Note! In this case, the OS can bring income to the owner.

According to Art. 381 of the Tax Code of the Russian Federation, benefits are established for organizations:

included in the free trade zone;
religious organizations;
bodies of the judicial and executive systems;
law firms;
lawyers;
prosthetic and orthopedic companies;
IT companies.

Preferential is movable property registered after 01/01/2013.

To receive its benefit, the organization must prepare a tax return.

Changes to the Tax Return

Previously, declaration KND 1152026 required 2010257 decryption of a property tax exemption. Under this code, benefits were assigned in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation. In the reporting for the 1st quarter of 2018, this code does not need to be applied. Now line 160 from section 2 is filled in as follows:

the code 2012000 is put in the first cells;
after "/" the number, paragraph and subparagraph of the article of the regional law providing for the benefit is indicated from right to left.

A sample of filling is presented on the website of the Federal Tax Service.

List of non-taxable citizens

disabled: 1st and 2nd gr. (adults), 1st, 2nd and 3rd gr. - childhood;
Heroes of Russia and the USSR, and persons who received the Order of Glory 3rd degree;
participants of the Great Patriotic War and other veterans;
military personnel who have served for more than 20 years;
members of military families in case of loss of a breadwinner;
pensioners;
persons exposed to radioactive irradiation;
citizens professionally engaged in creativity, having facilities equipped for professional activities and organizing various exhibitions;
persons having buildings on land plots with an area of less than 50 m2.

Benefits for shoulder straps

Important! If the owner of the apartment is not a beneficiary, but lives with him, for example, his family member - a pensioner or a disabled person of group I, the benefit is not provided to this owner. Only in one case, the payment is made: if the person is both a beneficiary and the owner of the apartment.

Thus, property taxes are provided to various categories of Russians. To provide an individual with benefits, he must submit the necessary application for a tax deduction to the Tax Inspectorate.

* Tariffs are valid as of 07/09/2018.

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Types of benefits

federal level

Regional level

They are established by the laws of regional authorities, along with federal benefits. They are valid only for taxpayers of the region where this or that tax is established and put into effect.

local level