– an excellent opportunity to significantly reduce the amount of the state duty for a vehicle for certain categories of citizens.
But in order to reduce the amount of tax, you must confirm your belonging to the category of beneficiaries. To do this, you need to submit the necessary list of documents to the relevant state authorities.
Before answering the question of who has transport tax benefits, it is worth first understanding what a transport tax is and in what cases it is paid.
Vehicle tax, as the name suggests, is a tax on the use of a vehicle. It is paid by those persons for whom the car is registered. A very important condition is that a registered car and other vehicle must be included in the list of objects of taxation.
Taxpayers can be both individuals who own vehicles, and various organizations and enterprises that use them for their business activities.
Tax calculation for individuals performed by the tax office. She sends them a receipt for payment. The sole task of the vehicle owner is to provide all required documents and direct payment of the tax itself within the time limits established by law.
As for various organizations and enterprises, things are a little more complicated with them. The organization must calculate the amount of tax itself. Even the formula by which she calculates the tax is somewhat different from the one used to determine the duty for individuals.
Objects of taxation
It has already been mentioned above that only those cars that are taxable are subject to state duty. This list is regulated by Article 358 of the Tax Code Russian Federation.
Vehicles for which state duty must be paid include:
- Cars.
- Motorcycles and scooters.
- Tracked vehicles.
- Buses.
- Motor ships.
- Aircraft.
- Helicopters.
- Yachts.
- Boats equipped with sails.
- Motor ships.
- Boats.
- snowmobiles vehicles.
- Motor boats.
- Jet skis, etc.
A person must pay a tax for driving these vehicles.
Vehicles exempt from tax
But there are those vehicles that are not taxed. Their use does not oblige the state budget duty. These include:
- Small vessels (up to 5 Horse power).
- Low power cars (up to 100 horsepower).
- Passenger cars designed to drive people with disabilities.
- Vessels used for fishing.
- Vessels used for passenger transportation.
- Instruments and vehicles for field work and agriculture.
- Cars that are listed as stolen.
- Vehicles used in military service etc.
In order to determine whether your vehicle is taxed, you need to know exactly its power, more precisely, the amount of horsepower. To do this, you can use special calculators that convert Watts to horsepower.
Calculation of tax without allowances
Even if a citizen belongs to the category of beneficiaries, the tax to be paid to them is calculated first without taking into account the benefits for the transport tax.
The formula for calculating the vehicle tax consists of several components. The most important of them is . In other words, this is the cost of the vehicle. In many ways, it determines the amount of tax. The more expensive the vehicle, the higher the state fee.
The second component is the tax rate. For transport tax, it is determined directly for a specific subject of the Russian Federation. The standard tax rate is 13% of tax base. But this percentage may change in some situations.
The third component is the period of ownership of the vehicle. When paying tax on any type of property, it is taken into account how much it is owned by a person. This period determines how often a person carries out procedures for the sale of property. If a person owns property for a long time, then its sale is a single transaction. Therefore, the tax rate will be lower. Be sure to divide the period of ownership of the vehicle by 12, i.e. by the number of months in a year.
And the last component is the boost factor. This component is not required in all cases. It depends on the year of manufacture of the vehicle and its value.
Citizens who have benefits for the transport tax
As mentioned above, the 2017 personal vehicle tax credits are a great way to reduce government car ownership fees. But it is worth remembering that benefits are not.
They can only reduce the amount of duty by a certain percentage. This percentage depends on which category of beneficiaries the taxpayer belongs to.
Beneficiaries include the following categories of citizens:
- Pensioners.
- Participants of the Great Patriotic War and other military actions.
- Hero of the Soviet Union or the Russian Federation.
- Disabled people (with the exception of disabled people of the 3rd group).
- Former victims of concentration and labor camps that were created by the Nazis during the Great Patriotic War.
- Individuals who participate in social support programs.
- Large families.
- Parents of foster children and their guardians.
- Labor veterans, etc.
You can learn more about vehicle tax benefits for pensioners in the following video:
Confirmation of eligibility for transport tax exemptions
But when calculating the transport tax automatically, the Federal Tax Service will not take into account benefits for certain categories of citizens. She must have reason to. In other words, you must prove your eligibility for vehicle tax relief yourself.
To do this, you must provide a certain package of documents along with tax return. These can be any documents that can confirm your right to receive benefits (certificate of family composition, if it has many children, certificate of a labor veteran or combatant, certificate of disability, etc.)
In this case, the tax authorities will take these benefits into account when calculating the state duty. The tax rate will be significantly reduced.
The relevant government agency will then send you a receipt for the payment of the vehicle tax, taking into account the benefits. You need to pay the duty on it by any convenient way. This can be done through the terminal and ATM of Sberbank, the public services portal, Sberbank online, etc.
When owning a vehicle, a person or organization is a taxpayer in this area of fees. This implies an annual deduction of a certain amount according to the developed rates for the types of vehicles and other means used. But for groups of the population allocated at the state level, transport tax benefits are used if they are announced in time.
Who is entitled to a vehicle tax exemption?
With regard to the legislation adopted in the country, it is established that certain persons have transport tax benefits. According to part 2 of article 358 of the Tax Code when owning the following type of transport, the taxation procedure is not carried out:
- rowing boats;
- light vehicles with a power unit capacity of not more than 100 liters. from. with a specially equipped mechanism for managing the disabled;
- ships used in sea and river fishing;
- vessels used for the carriage of goods and passengers by water and owned by an authorized organization;
- agricultural machinery, owned by the organization or to a person for the purpose of conducting such activities;
- Vehicles under the jurisdiction of executive authorities for the performance of military or equivalent duties;
- helicopters, planes, issued for medical and sanitary institutions;
- funds that the owner officially owns, but they are wanted upon application to the internal affairs bodies.
Tax collection is regulated by regional authorities, which approve their program to provide benefits to certain citizens. In each subject, the list of individuals and legal entities is different, but there are certain groups that are exempt from obligations or have the right to apply discounts when paying the accrued amount.
NOTE! For more information, please visit the branch. tax service in the region permanent residence or on the website of the Federal Tax Service in the section formed for a particular subject of the Russian Federation.
pensioners
Pensioners are considered a preferential category of citizens when calculating transport tax in rare regions of Russia. Often, in order to apply for an indulgence, one should cross the official retirement age established in the Russian Federation.
In most regions, pensioners can enjoy benefits not only for cars, but also for rowing boats and motorcycles. The main condition is the power of the vehicle, which is the main factor for the application of preferences:
- In St. Petersburg, when owning a car with an engine power of not more than 150 hp. from. or a motorboat, a boat with a power of up to 30 hp. from. a citizen after reaching the age of 55 (female) or 60 (male) is exempt from the fee.
- In Perm, you can not pay 50% of the tax fee for cars (up to 100 hp), motorcycles, scooters, boats.
- In the Krasnoyarsk Territory, the amount of tax benefits for transport tax is a 100% discount for vehicles with a power of not more than 100 hp. from. If the number of horsepower exceeds this value, a smaller discount can be used.
In Moscow and the Moscow Region, persons of retirement age are not entitled to privileges in relation to the accrued tax on transport.
Disabled
Disabled people have benefits for paying transport tax obligations almost throughout the country. After all, with a medical examination, they receive a special status. In this case, the following requirements must be observed:
- financing of the purchase of the vehicle was made from the guardianship authorities;
- when submitting documents, a certificate of a disabled person or another document confirming the status of a citizen must be attached.
Transport tax is not paid by organizations involved in support and assistance to persons with disabilities when their transport is equipped with a special mechanism for transporting people.
When considering the issue of disability, persons with a newly acquired status are taken into account, as well as disabled veterans of the Second World War, Chernobyl. They may have special privileges in the taxation of property.
In Moscow, benefits are provided to disabled people of groups 1 and 2. In Bashkiria and the Saratov region, disability group 3 also gives privileges.
In Rostov and adjacent areas, concessions are applied to the purchase of motorcycles, scooters (up to 50 hp) and cars, the engine power of which varies up to 100 hp. from.
In St. Petersburg, persons who are in charge of a disabled person are entitled to benefits if their vehicle does not develop a power of more than 150 hp. from.
Large families
The budget of large families is characterized by a lack of money, which has affected the provision in social and other areas of life. The state supports such categories by applying preferential conditions for the payment of tax liabilities. In the subjects, there are rules that one of the parents may not pay such a fee for vehicles with a power of up to 150 hp. from.
Similar privileges operate in Moscow and the Saratov region. The size of the discount ranges from 50-100%.
IMPORTANT! Large and low-income families lose benefits when one in three children reaches the age of 18 and is out of school or turns 23.
labor veterans
In a few regions, preferences in the field of taxation are common for persons who have obtained the status of a labor veteran or who own medals, orders for labor during the Second World War and the post-war period. The authorities take into account the conditions for categorization for the subsequent application of the exemption:
- Hero of Socialist Labor;
- Hero of Socialist Labor and holder of the Order of Labor Glory;
- Hero of Socialist Labor, Commander of the Order of Labor Glory and Hero of Labor of the Kuban.
Based on the awards received, the size of the discount for applicants for obtaining benefits on the accrued vehicle tax varies. In addition, an indulgence is accepted in the case of the purchase of passenger cars with a capacity of 100-150 hp. from.
In Moscow, there are no transport tax incentives for citizens who have distinguished themselves for labor merits, and in the Moscow Region a person with this status can pay 50% less for a car (up to 150 hp) and a motorcycle (up to 50 hp). ).
In St. Petersburg, the heroes of Socialist Labor and the Cavaliers of Labor Glory are entitled to preferences in the amount of 100% discount on all categories of vehicles, if the power is not more than 200 hp. from. While in the Leningrad region, the preferential right is limited for passenger cars with a power of up to 150 hp. from.
In the Voronezh and Rostov regions, all labor veterans without exception may not pay fees to the regional budget for their own transport.
Combat veterans
The status allows you to claim tax benefits for transport if you have a supporting document on a privileged position. In many regions, they provide for the cancellation of obligations:
- Moscow;
- Tula;
- Adygea;
- Sakhalin;
- Murmansk;
- Lipetsk;
- Kabardino-Balkaria.
But the preference applies only to one technique. In some subjects, a DB veteran is entitled to a 100% benefit when paying a transport tax to the treasury, if the capacity is not more than the established limit:
- Leningrad region - 80 l. from.;
- Khabarovsk, Krasnoyarsk Territory, Volgograd, Samara, Ulyanovsk Region, - 100 liters. from.;
- Voronezh region - 120 l. from.;
- St. Petersburg, Saratov, Novosibirsk - 150 l. from.
In the Orenburg region, the population with the awarded status of the WBD may not pay 50% of the accrued fee, regardless of the power of the car. In Ivanovo and the Udmurt Republic, such a decrease is typical for a car that develops a power of no more than 100 hp. from.
Preferential taxation is still valid for low-powered vehicles used on water. During the procedure for registration of preferences, you should indicate a certain type of equipment to provide a discount.
REFERENCE! Legislation subjects when he dies. They are eligible for tax benefits provided they live alone and do not remarry.
Preferences for Chernobyl survivors
Chernobyl victims are not only the liquidators and participants in the accident, but also other people involved in the process of eliminating the consequences and living outside the release of atomic particles. There are several categories of participants in the Chernobyl disaster, who, upon official registration of the status, receive benefits on transport obligations.
According to the act dated 15.05.1991 N 1244-1 Chernobyl can be considered a person who was in the womb in 1986. More information can be found in article 13.
In many areas, such citizens are exempt from paying the fee. For example, residents of the Moscow, Leningrad, Penza, Bryansk regions, if they have a Chernobyl certificate, may not pay tax for a vehicle. But it should be clarified about the power of the existing car.
For residents of Moscow, it should be confirmed that the car has no more than 200 liters. s., and in the Bryansk region no more than 100 liters. from. But in the latter case, a Chernobyl citizen can count on a tax reduction when registering a motorcycle as a property.
In Karelia, you can get a 50% discount for vehicles with a capacity of not more than 100 hp. from.
IMPORTANT! Subjects such as Belgorod and its adjacent territory, the Ryazan region, have not introduced a preferential taxation program for vehicle ownership.
Registration procedure
Many do not know that they are entitled to transport tax benefits. After all, the authorities do not particularly disseminate information about aids for state fees. The registration procedure involves writing an application, which is supported by a package of documents:
- Passport and copies of its main pages.
- Vehicle registration certificate.
- A document certifying the status of a beneficiary (pension certificate, certificate of a large family, papers on awarding the status of a disabled veteran of labor, military operations, Chernobyl).
Additionally, a TIN is attached, but it may be absent, because when filling out an application, the taxpayer number is indicated.
ATTENTION! An application for a car tax exemption is not filed if the fee for this vehicle is not provided for in accordance with Federal law.
In other situations, when clarifying the conditions for granting a discount, you should collect the necessary list of documents and contact the IFTS in one of the following ways:
- write a statement in person;
- fill out an electronic version on the website of the tax service;
- send by mail or through a legal representative.
If there are multiple benefits, such as retiree and veteran status, the application lists one basis to choose from. And also this rule applies to the tax on one car subject to taxation according to the accepted requirements for individuals.
For some categories of beneficiaries, a different taxation is provided for in comparison with ordinary citizens. Each subject of the Russian Federation establishes its own procedure for paying taxes and providing discounts. Having learned about your right to a reduction in the fee or a complete exemption from it, you can apply for a benefit to the inspection at the place of registration and not pay the required amount.
Reading time: 6 minutes
The tax that Russians pay for the use of their movable property has been introduced in the Russian Federation since 2003: thus, all car owners are required to pay a certain amount to the state budget at a strictly defined time. But, as with any rule, there are also a number of exceptions. There are several categories of citizens who are eligible for transport tax benefits. Who exactly can take advantage of this advantage, and how to do it, it will be useful for everyone who gets behind the wheel of a car every day.
Preferential categories
The fee, which will be discussed, is classified as a local fee. It is charged from all owners of various vehicles:
- snowmobiles;
- buses;
- yachts;
- towed vessels;
- planes and helicopters;
- jet skis.
The listed vehicles can differ greatly from each other within even one group, say, in terms of engine size or cost. It is necessary to know which vehicle owners are generally exempt from taxation - this is stated in Article 358 of the Tax Code of the Russian Federation in the part about transport tax benefits.
- those who own low-powered (up to 5 hp) and rowing boats;
- owners of cars that have been re-equipped for the needs of the disabled;
- persons who received a car from social services, and its power does not exceed 100 liters. from.;
- owners of fishing vessels;
- individual entrepreneurs who own passenger ships, if passenger transportation is the main activity of the company;
- those who own mobile drilling rigs, floating and fixed platforms;
- owners of ships registered in international registers;
- owners of combines, tractors, special equipment used in the agricultural sector;
- planes and helicopters of sanitary and medical services;
- cars that are stolen.
At the same time, it is important to know that the competence on the issue legal regulation this fee is divided:
- the object and base of taxation, the composition of payers, the maximum amount of tax is determined by the State Duma;
- the rate in the region, the nature of the benefits and their content, as well as to whom the transport tax benefits are granted, are decided by the local authorities.
It should be noted that this type of tax collection tends to change frequently, and therefore it will be completely useful to first obtain some clarification from the tax service. In addition, the size of the fee can be very different in two neighboring areas. And preferences that apply to one category of car owners may not be valid at all in another part of Russia.
Despite the fact that for the most part the issue of taxation of vehicle owners is regulated by local governments, there is a certain list of persons who are exempt from paying tax, regardless of their place of registration and region.
The list of those who may be eligible for transport tax benefits is as follows:
- participants in hostilities during the Second World War;
- heroes Soviet Union and Russia;
- persons who were awarded the Order of Glory 1-3 degrees;
- invalids and veterans of the Great Patriotic War;
- disabled and veterans of hostilities taking place in other periods;
- guardians, adoptive parents, trustees or one of the parents of a disabled child;
- disabled people (except for the 3rd group);
- persons who own a vehicle, the engine capacity of which does not exceed 70 liters. from.;
- one of the adoptive parents or parents in a large family;
- persons who transport disabled citizens, provided that the vehicle belongs to the latter;
- liquidators of the consequences of man-made accidents - the Chernobyl NPP, Mayak Production Association, as well as persons who were exposed to radiation as a result of tests of military or space technology, nuclear weapons.
Additional categories may be eligible for car tax exemptions in different regions. So, for example, in St. Petersburg, spouses of employees of the Ministry of Emergency Situations who died in the line of duty can take advantage, provided that they have not remarried.
Tax for people of retirement age
Not all pensioners in the Russian Federation enjoy the same privileges in the context of the issue of benefits for paying transport duties. In some regions, this fee has been significantly reduced, while in others it has been completely eliminated. In any case, the following categories of persons are completely exempted from this obligation:
- Heroes of the Soviet Union and Socialist Labor;
- associations of veterans who have a vehicle at their disposal if they use it exclusively for work purposes;
- liquidators of the Chernobyl accident and persons equated to them;
- disabled people using vehicles with a capacity of up to 100 liters. from.;
- the only parent in a family that has received the status of a large family;
- wife of a military man who died in the line of duty.
Benefits for the Disabled
Federal law states that certain tax breaks are provided for incapacitated persons who are medically disabled. To take advantage of the privileged regime, two conditions must be met:
- the car must be purchased at the expense of the guardianship authorities;
- the privileged right must be supported by a disability certificate.
The following categories of citizens enjoy special benefits:
- organizations of disabled people or their associations that use appropriate transport for their work;
- persons who received a disability as a result of participation in the liquidation of the Chernobyl accident.
Local authorities actively establish additional preferences for certain categories of persons. So, for example, in St. Petersburg, the parents or guardians of an incapable citizen are exempted from paying the duty, if the power of the vehicle owned by the family does not exceed 150 hp. s., and it has been owned for more than 15 years.
Benefits for large families
Special conditions for large families are fixed at the federal level. But the decision to grant them benefits is made by local authorities. In general, such families are considered to be those in which there are more than three children under the age of 18, or 23 if the children study in the daytime department.
In any case, only one of the parents can use the right to reduce the tax fee. In this case, the vehicle that falls under the benefits can be chosen by him. For example, it can be a passenger car up to 150 hp. with., scooter or motorcycle. 
In most cases, if a parent with many children is raising three or more children alone, he, as a rule, is completely exempted from the obligation to pay the toll.
Benefits for labor veterans
According to the legislation, the list of those who have tax benefits for the payment of transport tax includes veterans who received their status for achievements in work. This category is not mentioned in federal legislation. But most Russian regions still makes such discounts for its workers, which are considered:
- citizens who have received a labor veteran's certificate;
- persons awarded with medals and orders;
- those who began their career at a minor age during the Second World War.
In some parts of Russia, tax breaks are provided only to the first group of people.
Combat veterans
There are also some restrictions for this group of beneficiaries. For example, the privileges operating in Moscow completely exempt them from paying tax, but only for one vehicle. At the same time, most often social support is rather limited and allows you not to pay only for an old car manufactured before 1991 and having no more than 200 hp under the hood. from.
A low-power floating vehicle also falls under the benefits. Widowed spouses of veterans may continue to enjoy such benefits, but only on the condition that they do not remarry.
Chernobyl
To date, the transport tax for Chernobyl victims has been abolished in most Russian regions. At the same time, this category of persons consists not only of the liquidators of the accident and persons whose health has suffered serious damage due to their stay in the contaminated zone. The law also includes those who were evacuated from the affected area, as well as those who worked in the exclusion zone after the accident was eliminated.
Nevertheless, not all regions of the Russian Federation provide tax preferences to such citizens. For example, there are no concessions in the Belgorod, Ryazan, Penza regions. In the Republic of Karelia, Chernobyl victims receive a 50% discount. But the Moscow, Leningrad and Penza regions completely exempt their citizens from transport tax.
How to apply for an exemption
So, considering the question of who is exempt from paying transport tax, it is necessary to emphasize once again that only privileged categories of citizens enjoy such privileges. At the same time, few people know that this right is not automatically imputed to Russian citizens. It is declarative in nature and comes into force from the moment when the benefit was issued. 
For example, if a car was purchased in May, and the application was submitted in August, the exemption from paying the duty will be valid from August. For all previous months, the tax must be paid in full.
Another important note in relation to those who do not pay transport tax in Russia in 2020 concerns the number of cars. The fact is that if you are lucky and you can classify yourself as one of the privileged categories, this does not mean that the privilege will apply to all cars that you own. In this case, it remains to be decided which of them will benefit from the benefit, taking into account, of course, all the provisions of the law.
Where to apply
At first glance, it may seem that the owner of the vehicle should not care what kind of basis classifies him as a beneficiary. But there is a certain procedural difference:
- if the tax fee for the possession of a certain type of vehicle is not provided, then some actions on the part of the owner are not mandatory;
- if there is a transport tax, but for some reason the car owner is exempted from it, then it is necessary to declare your right to take advantage and submit documents confirming that you belong to a privileged category.
In order to receive tax benefits for individuals on transport tax, you must first confirm your status with the appropriate document and apply for the application of preferential rules for you.
This can be done at the nearest tax office to which the applicant is attached. The application must be submitted in person or through an official representative, which must be confirmed by a notarized power of attorney. The application should indicate data about the vehicle and the grounds that allow the citizen to be classified as a beneficiary.
We prepare documents
You can get transport tax benefits in 2020 on the basis of the following set of papers:
- Statement.
- Copies of pages of a civil identity card (3 and 5 pages are enough).
- A document confirming the right to own a vehicle to which privileges will apply.
- Proof of belonging to one of the groups that is exempt from paying tax.
It is important to remember that, even if the applicant belongs to several groups of beneficiaries at once, he needs to choose one, on the basis of which he will enjoy the preference. The use of several laws at once is not provided.
Who has benefits when paying transport tax: Video
Who can get tax relief? This issue is currently arousing considerable interest in society. The Tax Code determines that various groups of citizens have benefits for the payment of transport tax. Subsidies are provided for them at two levels (federal and regional).
How does the state provide tax breaks?
Federal benefits apply to owners of the following modes of transport:
- Boats on oars.
- Passenger cars equipped for the disabled.
- Vessels used for fishing.
- Ships that transport people or goods by river and sea. Most often, the owners are private or public small transportation companies,
- Equipment used in agriculture.
- Transport for operational, military or similar work.
- Air transport, which belongs to medical and sanitary organizations.
Regional benefits differ in each region, which is associated with the peculiarities of budgeting and tax legislation.
A list of those who are granted transport tax benefits, as well as a list of the payments themselves, can be obtained at the place of residence of citizens.
Who is entitled to benefits? You can use the benefits at the same time at 2 levels, but the transport must be issued, registered, and motorists must be legal owners with the relevant documents.
Quite often, citizens own several types of vehicles that should be taxed. In this case, you can get a tax discount only for one vehicle.
To receive a subsidy, the applicant must independently collect a package of documents and take them to tax office the following papers:
- Application written by hand. Be sure to indicate the brand and registration number of the equipment that is used for movement. The clause of the legislation and the amount of the benefit are indicated.
- Copies of documents for the vehicle.
- The passport.
- Driver's license.
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Who is entitled to tax relief
Transport benefits rely on quite a large number of categories of citizens. Each of them has its own size and terms of receipt. Their payment is controlled by local authorities in a particular district and region, which is established by law.
The following categories of citizens have benefits:
- Senior pensioners.
- Disabled and veterans of the Great Patriotic War. 100% discount is provided for disabled people of the 1st group and all combatants. But the car's engine must be up to 150 horsepower.
- Families with many children who can qualify for a discount ranging from 50% to 100% tax exemption, but only for 1 car.
- Categories of the population awarded with orders.
- Wives of military personnel who died while on duty (firefighters, the Ministry of Emergency Situations, state security, operatives, investigators).
- Small vehicle owners.
- Liquidators of the Chernobyl nuclear power plant and other nuclear power plants, testers and workers serving in radioactive hazard zones.
- Public and private organizations that support and provide for socially unprotected groups of the population and use a car to transport the disabled or pensioners.
Retirees can easily get benefits on the transport tax. The amount of tax depends on the country of the car manufacturer, its year of manufacture, the city of residence of the applicant.
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What documents need to be provided
You can apply for discounts at the tax office by taking it in person or by sending it by regular or e-mail.
The applicant must provide:
- pensioner's certificate;
- passport and a copy of all pages;
- an extract on the assignment of a particular disability group;
- technical passport for the tool;
- statement.
Transport for large families is also not fully taxed. In the regions there are some restrictions on the power of the machine, which usually reach the limit of 150 horsepower.
Only one of the parents can apply for a discount by contacting the branch of the Federal Tax Service. According to the list of documents, the husband or wife must collect the following papers:
- a statement assisted by inspectors or consultants;
- a certificate that confirms that a citizen is a parent of many children;
- a copy of the technical passport of the car or other means of transportation;
- birth certificates for all children.
Sometimes they are asked to attach a certificate of the financial condition of the family, especially if it has been assigned the status of the poor. To do this, you must contact the social security authorities to obtain the appropriate certificate.
After considering the papers, subsidies are recalculated from the moment the right to the discount is assigned. For such cases, there is a statute of limitations and nuances regarding the car.
The benefit may be valid as long as the family has the status of a large family. If it is cancelled, the discount will be fully withdrawn.
There are also a number of restrictions:
- You can not ask for a subsidy for water and snowmobile transport.
- The subsidy is valid for one vehicle only.
- The amount of the benefit is determined by the number of children.
For example, if there are 3 kids, the usual standard benefit amount will work. In this case, the region of residence does not play a role. If there are more children, then the discount increases.
It must be understood that the transport tax is a mandatory thing, levied by the state in the prescribed manner from almost all vehicles. If you are the owner of a snowmobile or a jet ski, a yacht, a motorboat, a boat, a sailing vessel; aircraft and helicopter; any motorcycle; self-propelled machines and mechanisms on pneumatic and caterpillar tracks, and, of course, a car, bus depot or fixed-route taxi, then you automatically become a taxpayer.
It is not surprising that sooner or later, the owners of all types of vehicles, both individuals and legal entities, study the topic of preferential taxation.
The state is forced to constantly, from year to year, spend huge sums on the maintenance and repair of roads, as well as on the protection of the environment, which is rapidly deteriorating due to the increase in the number of motor vehicles. Therefore, part of these costs were assigned to their owners.
An interesting fact is that this decision was first made in the 20s of the last century, although at that time there were few means of transportation, mainly bicycles, carts, horses and four-wheeled horse-drawn carriages. But even then, the All-Union Central Executive Committee approved the resolution "On the volost budget", namely in 1924, in which there was already an article "Tax on vehicles" in the section "Income sources".
The modern tax code says that tax rates are set by the laws of the constituent entities of the Russian Federation and go to their regional budgets.
If we talk about cars with engines, as the most common category of vehicles, then the amount of tax is affected by:
- Vehicle engine power per horsepower.
- Transport category.
- The age of the transport and the duration of its operation and (or) the environmental class of the vehicle.
It is also important that you can become the owner of a tax benefit for the payment of transport tax according to two criteria:
- As the owner of the object of taxation - federal benefits.
- As a category of citizens who are entitled to benefits - federal and regional benefits.
You will receive federal tax benefits for transport tax, in accordance with Article 358 of the Tax Code of the Russian Federation, as an individual, if you are the owner of the object of taxation, namely:
- boats with oars or a motor boat with an engine of up to 5 l / s;
- a specialized car for driving disabled people;
- a passenger car with an engine power of up to 100 l / s, purchased through the social protection authorities;
- if your car is wanted, and this fact is documented accordingly;
- as a licensed private owner of a fishing sea and river vessel; offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.
With regard to the movable property of legal entities, then:
- agricultural machinery and auxiliary special equipment for the production of agricultural products;
- truck cranes;
- asphalt rollers;
- snowplows;
- highway washers;
- transport equipment serving manufacturing enterprises,
- passenger and cargo (sea, river and air) vessels for passenger and (or) cargo transportation
These objects are not objects of taxation, this tax is not taken from their owners.
Interested by many citizens, find out the details on our website.
federal benefits
| Category of citizens | Note | |
| Heroes of the USSR and the Russian Federation and persons awarded the Orders of Glory 1 - 3 degrees | 100% | |
| Veterans, disabled people and participants in the hostilities of the Great Patriotic War | 100% | Complete tax exemption. |
| Group II disabled | 100% | Full exemption from tax, provided: the car was purchased on cash social security authorities (guardianship) and have a certificate of a disabled person. |
| Owners of passenger vehicles with engine power up to 70 l/s | 100% |
Everyone knows that the State Duma determines the main provisions of the law on the taxation of vehicles, which is reflected in the Tax Code of the Russian Federation, and the regional authorities have the right to various amendments to federal law. They can be both in the direction of increasing, and in the direction of introducing additional benefits for certain categories of citizens.
Legislative acts of local authorities determine who to subsidize, who to reduce the tax in percentage terms, and who to completely exempt from transport tax.
Thus, even in neighboring areas, rates, the amount of tax and the composition of taxpayers can vary significantly.
For the convenience of citizens on the official website of the tax office there is a section " Electronic Services". There, every citizen of the Russian Federation will be able to find out full information about the benefits by choosing the name of the tax, region and tax period. Also, this information can be obtained during a personal visit to the tax office at the place of registration.
| Category of citizens | The exemption applies to vehicles with an engine capacity of up to 200 l / s | Note |
| Disabled people and who took part in the hostilities in other periods, except for the Second World War, for example, participants in the hostilities in Chechnya. | It is also possible to exempt from the transport tax for one low-capacity watercraft for military pensioners. | |
| Veterans of Labor | Reduction, subsidizing at the discretion of the regional authorities. | It applies to citizens who began their labor activity before the age of 18, as well as to those who have been awarded in the form of medals and orders. |
| pensioners | Reduction, subsidizing at the discretion of the regional authorities. | The benefit can only apply to one vehicle owned by them on the right of ownership at the choice of the pensioner. |
| Representative of a disabled child (legal guardians, guardians, adoptive parents or one of the natural parents). | In most regions 100%. | |
| One of the parents (adoptive parents); | In most regions 100%. | Full tax exemption for one of the parents. |
| A parent with many children, if he alone brings up 3 or more children | In most regions 100%. | Complete tax exemption. |
| Persons liquidating the consequences of man-made accidents, including at the Chernobyl nuclear power plant, as well as those exposed to radiation during tests of military, space technology, nuclear weapons and similarly affected citizens. | In most regions 100%. | Full tax exemption for one vehicle owned by them. |
| Persons belonging to several preferential categories at the same time, and having more than one vehicle. | Full exemption from tax on one vehicle owned by them on the right of ownership of the choice of the owner. |
Rules for calculating tax and using benefits
Interestingly, the rules for calculating the amount of tax differ for taxpayers - individuals and taxpayers - legal entities.
- for individuals, in 2020, the amount of tax is still calculated by tax specialists based on the information that they receive from the traffic police when registering a vehicle. Then the individual receives a notice of the need to pay this tax within the time limits established by law and a receipt. Also, all information will be reflected on the portal of public services for citizens of the Russian Federation "Gosuslugi" (www.gosuslugi.ru);
- legal entities continue to calculate the amount of tax and advance payment on their own, as well as in previous years.
Formula: SN \u003d ISN - SAP,
where SN is the amount of tax payable to the budget by legal entities - taxpayers,
ISN is the calculated amount of tax, SAP is the amount of advance tax payments payable during the tax period.
Legal entities are obliged, according to tax code RF, independently calculate the amount of advance tax payments quarterly, after each reporting period in the amount of 1/4 of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient.
Heads of legal entities should remember that even if your organization is entitled to preferential taxation, it is obliged to file a declaration annually and indicate in it the grounds for not transferring money to the budget.
For both legal entities and individuals, there is the same procedure for calculating this tax, depending on the period of ownership of a vehicle for less than a year. The calculation formula is as follows:
SN = Tax rate of the region * Power of the vehicle * Months of ownership of the vehicle / year / 12 months,
where CH is the tax amount.
In the event that you own a car for a full calendar year, then the amount of your tax will be calculated using the formula:
SN = Tax rate of the region * Power of the vehicle ,
where CH is the tax amount.
If you own a car worth 3 million rubles or more, one of the increasing coefficients will be applied to the calculation of your transport tax amount, in accordance with Art. 362 of the Tax Code of the Russian Federation, namely in 2020:
The formula for calculating the transport tax, using a multiplying coefficient for cars owned for up to 1 year, is as follows:
SN = Tax rate of the region * Power of the vehicle * Months of ownership of the vehicle / year / 12 months. * PC,
Calculation formula using a multiplier for cars owned for more than 1 year:
SN = Tax rate of the region * Power of the vehicle * PC,
where CH is the amount of tax, PC is the multiplying factor.
How to take advantage of the tax relief on the payment of transport tax?
It must be understood that the benefit will not appear on its own, and the right to it must be proven. The tax office at the place of registration must provide:
- in 2 copies (one for the tax service, and the second with a mark of acceptance remains with the owner of the car);
- technical passport for vehicles (copy);
- passport of a citizen of the Russian Federation (copy);
- TIN (copy);
- document - the basis for obtaining benefits (pension certificate, certificate of disability, certificate of a participant in hostilities, etc.).
Although, according to the latest changes in the law since January 2018, the applicant can only indicate in the application the documents - the grounds for benefits, without providing them. After that, the inspector of the IFTS is obliged to independently make a request to the authorities that issued them. In the event that the authorities are not provided, the inspector will request them from the applicant himself.
The tax inspectorate is obliged to consider the application within 10 working days and make a decision regarding it.
If a decision has been made to provide benefits, and the owner of the vehicle has an excessively previously paid amount, then it must be received no later than thirty calendar days to the settlement account of an individual.
Who is exempt from paying tax?
The list of federal and regional beneficiaries - individuals who are completely exempt from paying transport tax, is not numerous. It includes, as a rule, the most vulnerable categories of persons and citizens who have special merits to the Fatherland, as well as owners of objects of taxation of low engine power and is designed to alleviate their financial situation.
Full vehicle tax exemption for organizations applies only if the vehicle is registered on entity and does:
- Agricultural activity.
- Freight and passenger transportation by water and air.
- Transportation of disabled people in specially equipped vehicles.
- Construction, repair, reconstruction, maintenance of roads.
- Maintenance of industrial enterprises.
And also completely exempted from payment of the transport tax of the vessel, registered in the Russian International Register of Vessels; planes and helicopters of air ambulance and medical service; and all government vehicles and military equipment.