When retiring and acquiring a new social status in life, citizens think about saving their budget. It's no secret that pension payments are not great. A car often becomes a luxury in such a situation, even if it belongs to the economy class. Can a pensioner (pre-retirement) save on transport tax? We tell you about benefits and discounts for pensioners on transport tax in 2020.
- Exemption from transport tax for large families
- How to get a transport tax benefit for individuals
Transport tax: definition and general rules of calculation
Transport tax is a government fee collected from each owner of a registered vehicle. Its size depends on a number of factors, ranging from the region of residence to the power of the car engine. The main purpose of introducing a transport tax is to accumulate funds for further use for road repair and construction. It is worth saying that analogues of transport tax exist in all countries of the world. Vehicle tax is mandatory. Contributions to the treasury are made once a year.
The owner of the car is obliged to pay the tax before December 1 of the year following the reporting year. That is, car owners will receive tax receipts for 2020 in 2020.
Transport tax is subject to:
- Motor scooters.
- Motorcycles.
- Cars.
- Water vehicles.
- Trucks.
- Self-propelled vehicles.
As mentioned above, the calculation of the amount of transport tax depends on a number of individual factors. One of them is a rate set at the regional level. The regions also provide benefits for certain categories of citizens.
Should a pensioner pay transport tax?
Pensioners are exempt from paying vehicle tax if the engine power is less than one hundred horsepower. If the car’s power exceeds this value, its owner will be charged a tax taking into account the number of indicators above.
Example. Citizen S. retired due to age, he owns a car with a capacity of 110 hp. The regional rate is 10 rubles. for 1 hp The pensioner is required to pay tax in the amount of 100 rubles, i.e. for 10 hp
It is possible to provide benefits for pensioners in other respects. Each of them, as mentioned above, is determined at the regional government level.
Any pensioner can take advantage of the right to provide benefits for paying transport tax, regardless of whether he continues to work after reaching retirement age or not.
In some situations, the retirement age of citizens is reduced if they work in hazardous industries or in northern regions. They will also be able to take advantage of the benefit.
Example. Citizen Ch. is the owner of a car whose power is 95 hp. The woman retired at the age of 50, having worked for 20 years at a chemical plant. Citizen Ch. is completely exempt from paying transport tax.
Features of tax calculation
The calculation is made based on the number of full months during which the car was owned by its owner. Since such calculations are considered the prerogative of local authorities, accordingly, the size of the rate is also under their control. However, the calculation algorithm remains unchanged and is based on the characteristics of the vehicle.
To determine the amount of tax, the following parameters are taken into account:
- engine power;
- vehicle type;
- year of issue.
Regional rate and benefits for transport tax for pensioners
The regional transport tax rate varies from 5 to 25 rubles. The government of each region sets its own prices based on the income level of citizens and the general condition of the roads. Thus, for a car of the same brand, owners from different regions will receive a transport tax receipt with different amounts. The government of individual regions establishes additional transport tax benefits for disabled people, veterans and pensioners. You can get acquainted with them by visiting the tax office located in your city. We propose to consider the practice of providing benefits by region:
- In 2020, Moscow pensioners will have to pay transport tax on a general basis. There are no benefits provided for them. However, if a citizen is disabled or a participant in the Second World War, he will be provided with benefits on a general basis.
- Pensioners living in St. Petersburg will be able to count on benefits for one car, provided the engine power is no more than 150 hp.
- Pensioners of Novosibirsk and the region will also be able to count on preferential conditions. They concern the provision of a 20% discount on transport tax for cars whose power does not exceed 150 hp.
- Kirov pensioners have the right to apply for a 50% discount on cars with a capacity of up to 150 hp. Disabled people of the second and third groups, as well as Chernobyl victims, will receive a 70% discount; disabled people of the first group are completely exempt from paying transport tax.
- Pensioners of the Samara region receive a 50% discount on transport tax, regardless of the power of the car.
Providing transport tax benefits is not practiced in a number of regions. This is mainly due to the poor financial situation of the region itself.
Size
Transport tax for pensioners in Moscow in 2020 is calculated based on current rates and vehicle capacity:
| Car power, l. With. | Tax rate, rubles per 1 liter. With. |
| up to 100 | 12 |
| 100-125 | 25 |
| 125-150 | 35 |
| 150-175 | 45 |
| 175-200 | 50 |
| 200-225 | 65 |
| 225-250 | 75 |
| more than 250 | 150 |
In addition to the engine power of a vehicle, in some Russian regions, to determine the tax rate, its age and cost are also taken into account: the newer and more expensive the car, the higher the tax rate when calculating the transport tax.
Federal transport tax benefits
According to current legislation, regulation of the calculation and rate of transport tax is carried out at the regional level. However, the government of the country still has the right to introduce its own laws. In particular, these include the provision of 100% benefits for the payment of transport tax on military equipment, as well as passenger cars equipped for the needs of disabled people, it does not matter whether the citizen is a pensioner or not. Parents of minor disabled children also have the right to receive benefits. In this case, the obligatory conditions are the car’s power not exceeding 100 hp, as well as its use for transporting a disabled child. Benefits also apply to vehicles with a capacity of up to 100 hp purchased for a disabled person using social funds.
There are no specially designed benefits for pensioners at the state level.
They are determined exclusively at the regional level. However, if a pensioner is a disabled person of the first or second group, or a participant in hostilities, he is guaranteed to receive discounts and benefits on transport tax in any case.
Who is entitled to
In general, pensioners living in Moscow must pay transport tax on the same basis as other car owners, i.e. the old-age pension does not provide any benefits when paying vehicle tax. There are, however, preferential categories of citizens of retirement age who are entitled to tax benefits
. These include:
- combatants;
- veterans of the Great Patriotic War;
- disabled people of 1st and 2nd groups;
- participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant.
In addition, the following can count on transport tax benefits:
- owners of cars with power up to 70 hp. With.;
- persons who stayed in ghettos and concentration camps during the Second World War;
- one of the parents (guardians, adoptive parents) in a large family;
- one of the parents (trustees, guardians, adoptive parents) of a person disabled since childhood;
- citizens who served in high-risk units and participated in nuclear weapons testing, as well as in eliminating the consequences of accidents at army-owned nuclear installations;
- persons who have become disabled as a result of participating in nuclear weapons testing.
If a pensioner belongs to one of these preferential categories, he is entitled to benefits when paying transport taxes.
Registration of transport tax benefits for pensioners
The provision of transport tax benefits is of a declarative nature. This implies the need for the pensioner to personally contact the tax service to apply for the required discounts. It is worth saying that Federal Tax Service employees cannot search for citizens and inform them about available benefits, so pensioners must independently study and know their rights. A citizen who wishes to apply for a transport tax benefit must contact the tax service, providing the following list of documents:
- Original and photocopies of passport.
- Pensioner's ID.
- Documents for the car (PTS, registration certificate).
- TIN.
At the Federal Tax Service, a citizen is required to personally fill out an application requesting a benefit. Typically it states:
- The name of the branch of the tax authority to which the application is submitted.
- Applicant's passport details.
- TIN number.
- Grounds for receiving benefits.
- List of documents attached to the application.
At the conclusion of the application, the date of preparation and the signature of the applicant are indicated. There are four ways to submit documents to the Federal Tax Service:
- Personally. A citizen makes an appointment with the tax service and submits a complete package of documents to an authorized employee.
- By letter. A pensioner has the right to submit documents through the Russian Post in the form of a registered letter.
- Electronic application. Modern technologies allow you to apply for benefits without leaving your home. You just need to register on the State Services or Federal Tax Service website.
- Through a legal representative. A pensioner can issue a power of attorney to manage personal affairs for relatives or friends. Under its terms, they will have the right to submit documents to the Federal Tax Service on behalf of the principal.
When sending documents in the form of a registered letter, a citizen should know that notarization is not necessary. The main thing is to sign and write “true” on the documents. A similar rule has been used by the Federal Tax Service since the beginning of 2014. The application form presented above and the list of documents required to apply for a transport tax benefit are of a general nature. In the regions, it is possible to introduce simplified registration of applications, as well as an additional list of documentation. In this regard, before submitting an application, it is recommended to visit the Federal Tax Service office and personally find out what documents are required. When accessing the electronic application form for transport tax benefits, the pensioner must fill out a short form indicating personal information. Unfortunately, electronic applications do not completely relieve you from the need to visit the Federal Tax Service. The citizen will be assigned a date and time at which he must visit the tax office in person, provide documents and confirm his application.
What documents are needed
To apply for a transport tax subsidy, the applicant must prepare a package of documents including:
- a correctly completed application in the established form;
- a general passport as a document confirming the identity of the applicant;
- PTS of the car in respect of which the benefit is issued;
- vehicle registration certificate (VRC);
- if necessary, a power of attorney from the person representing the interests of the pensioner;
- documents confirming membership in one of the preferential categories. This is, as a rule, a certificate of: a pensioner;
- disabled person;
- veteran of labor or combat;
- participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant;
- parent in a large family;
- special officer;
- former prisoner of concentration camps, etc.
A request for benefits may be refused on the basis of:
- incomplete package of required documents or incorrect execution of any of the papers;
- using forged documents or fraudulent methods when completing paperwork;
- discrepancies between the technical characteristics of the vehicle and the preferential status;
- absence of the applicant from the list of beneficiaries.
If an application for transport tax benefits is refused, the pensioner can eliminate these shortcomings and submit a second request, or appeal such a decision to higher authorities.
Thus, pensioners living in Moscow must pay transport tax in 2020. To receive an exemption from paying this type of fee, you must confirm that you belong to one of the preferential categories of citizens.
To apply for transport tax benefits, you should contact the territorial tax office with the appropriate request and a package of necessary documents.
It should be remembered that changes in tax legislation occur quite often, so pensioners should carefully monitor innovations so as not to miss the opportunity to take advantage of the benefits they are entitled to.
When does transport tax stop accruing for pensioners?
After submitting an application and documents to the Federal Tax Service for the provision of benefits, all provided data undergoes a thorough check. If they are true, the accrual of transport tax stops, i.e. receipts stop coming. As a rule, if a citizen manages to apply for a benefit before the onset of autumn, the tax will not be calculated. It is worth saying that different regions have their own methodology for providing benefits, including the date of their provision. In some regions, citizens recalculate the amount of tax for all periods after retirement, returning the paid funds to their current account; in others, the benefit is accrued from the date of submission of documents. In this regard, a pensioner should not neglect the right to cancel the transport tax, and will contact the Federal Tax Service immediately after it appears.
