Tax legislation obliges all owners of vehicles (hereinafter also referred to as vehicles) to make regular contributions. But for certain people, for certain reasons, the tax burden turns out to be unjustifiably high. Therefore, they are entitled to transport tax benefits. In 2018, the mechanism and terms for depositing funds did not change.

Basic regulatory framework

Who pays for what?

The main feature is that transport tax is regulated by both federal and regional legislation. Each owner of various types of vehicles must pay:

• motorcycle;
• car;
• bus;
• helicopter, airplane;
• yachts, boats;
• jet ski, etc.

The deadline for depositing funds starts from the moment of registration with the traffic police and, occasionally, receipt of transit numbers. They can be issued in different cases. For example:

• travel by car outside Russia (for permanent residence);
• the need to transport the vehicle to the manufacturer, since additional installation of equipment sets is required.

In the first case, the issuance of “transits” occurs after deregistration. And in the rest - up to. Such requirements are established in 2008 Order of the Ministry of Internal Affairs No. 1001. As a result, transport tax for transit license plates is paid only upon registration with the traffic police

Nuances you need to know:

• if the owner of the vehicle issues a power of attorney to another person, the obligation to pay tax does not transfer with this;
• when the vehicle is registered in the name of a minor, the tax must be paid by his legal representatives: parents, guardians, trustees.

Transport tax benefits in 2018

It is curious that the legislation does not contain the concept of “benefit” at all. This is the conventional name for the ability of owners of various types of transport to be exempt from tax payments under certain circumstances. This is likely for (see table):

Basis for the benefit	Explanation
Ownership of certain types of cars	boats with a motor whose power does not exceed 5 hp. With.; boats with oars; means of transportation for the disabled; specialized equipment for the prompt execution of household work (transportation of birds, products, building materials). The full list is in paragraph 2 of Art. 358 Tax Code of the Russian Federation.
Certain categories of individuals	The list is established by the legislation of the region, territory, etc. In most cases, transport tax benefits: Pensioners upon reaching the age of 55-60 years; disabled people of groups I and II; WWII veterans; heroes of the USSR; citizens affected by the Chernobyl events; parents or guardians in large families; persons awarded the Order of Glory (degree does not matter). In addition, the condition must be met: the power of the controlled vehicle is no more than 100 hp. Otherwise, additional payment is made for power exceeding this limit.
Owners of heavy trucks	These are cars with a permissible weight of more than 12 tons, registered in the Platon system. What are the transport tax benefits? provided for such persons, we will consider further. The rules for their provision are regulated by federal legislation.
Owners whose vehicles were stolen	Exemption from tax is possible with documentary evidence of the theft: you must take a certificate from the department of internal affairs, which is involved in solving your case. Tax recalculation is done by inspectors.
Managing private household plots using agricultural machinery	According to the letter of the Federal Tax Service No. BS-4-11/6174, this transport tax benefit must be confirmed every year. To do this, you must provide a certificate from the municipality and title documents for the land plot. They must confirm the fact of running their own subsidiary farming.

Note: a property owner who falls under several categories of beneficiaries at once can only claim one of them (optional).

Federal transport tax benefits

Owners of vehicles with a permissible maximum weight of 12 tons and registered in the register of charging for damage caused to the road can count on them. It provides a series of contributions per year. And it is important how the total amount relates to the amount of transport tax (see table).

Within the Plato system, the cost per km is now 1.53 rubles (a coefficient of 0.41 is applied to the amount of the fee, which is 3.73 rubles/km). However, from April 15, 2017, due to an increase in the coefficient to 0.51, the fee will increase and amount to 1.90 rubles. (Resolution of the Government of the Russian Federation dated March 24, 2017 No. 330).

The moratorium on tariff indexation in accordance with actual changes in the consumer price index has been extended until June 30, 2018. But starting from the 2nd half of 2018, the Platonov tariff will most likely increase again. Its annual indexation is provided in accordance with changes in the consumer price index (CPI) for the period from November 15, 2015, when the Plato system was put into effect (clause 2 of the Government of the Russian Federation of June 14, 2013 N 504).

Transport tax benefits in Moscow

Let's look at regional benefits using the example of the capital and the Moscow region. First, let's look at the information for Moscow residents.

Category	Peculiarities
heroes of the USSR and the Russian Federation; received the Order of Glory (degree does not matter); transport tax benefits for combat veterans	Claimed for one vehicle registered with the State Traffic Safety Inspectorate for this category of persons
Persons working in a special economic zone (for example, Zelenograd)	Provides exemption from payment for vehicles included in the SEZ register. Validity period: 5 years.
Transport tax benefits for large families	Provided if you have one vehicle

A complete list can be found in Art. 4 of the Moscow law on transport tax. It is worth considering that the right not to make contributions is granted only for vehicles whose power does not exceed 147.1 kW. Exception: parents (guardians) of large families.

Transport tax benefits in the Moscow region

The following table shows who is exempt from transport tax in the Moscow region.

Category	Peculiarities
Victims of the Chernobyl events	It is possible not to pay for one type of vehicle whose engine power is not more than 110.33 kW
Transport tax benefits for disabled people of group 2 and 1 group	Suitable for cars, motorcycles, scooters (power up to 36.8 kW)
Disabled people of 3 groups	Payments are made in full, but the legislation provides for a reduction of the rate to 50% (provided once a year)
Families raising at least three minor children	One of the parents or guardian can be exempt from payment
Veterans: Great Patriotic War; military operations on the territory of Russia and other states; military or government service; labor.	Transport tax benefits for veterans placed on a car registered to a person during the tax period

Each region has its own list of benefits. You can find out the exact information by contacting your local tax office.

When a payer falls into one or more categories, you will need to make a selection and complete certain formalities to confirm eligibility.

Are pensioners given transport tax benefits?

Pensioners are a category of citizens who have one source of income. They are often provided with various discounts and benefits. With regard to transport tax, the situation is this: the legislation does not contain rules that clearly exempt them from payment. However, on the basis of Art. 356 of the Tax Code of the Russian Federation, such benefits may be provided for by a regulatory act of a specific region.

EXAMPLE
In Moscow there are no direct benefits for older people, but heroes of the USSR, veterans and people affected by nuclear disasters are exempt from payment.
In the Moscow region they are provided only in cases provided for by Law No. 151/2004-OZ.

The features of providing transport tax benefits to pensioners in some other territories of Russia are shown in the table.

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Taxation on movable property has been in force in the Russian Federation (RF) since 2003. Applying the principle of social justice, the legislator ensures the possibility of using deductions for certain categories of citizens who own vehicles. Tax benefits for transport tax, which are provided for by the relevant Code, allow you to optimize your budget or take a more careful approach to the purchase of movable property. Choosing a car with a lower engine power will allow you to use greater transport tax benefits.

The main regulatory document regulating the relationship of legal entities and individuals with government agencies is the Tax Code. A separate chapter 28 is devoted to general issues and clarification of the categories of beneficiaries. According to current practice, this paragraph of the Law is subject to changes annually. The new regulations usually come into force and are mandatory for all organizations and citizens from the 1st day of the year. To apply for transport tax benefits, you must take into account that they will not be provided immediately.

General information about transport tax

The type of fee for permission to operate vehicles is used to replenish the state treasury. Payment of transport tax by citizens and organizations at the end of each year allows the formation of a special fund, the funds of which are allocated for the restoration of roads, improvement of roadway infrastructure in the city and on federal highways.

As a general rule, only the owner can apply for a benefit for one vehicle. The procedure for reducing the tax base for mandatory collection implies the use of the discount only by the direct owners of the car, excluding cases of registering cars that are not their own.

List of tax benefits

According to Chapter 28 of the Tax Code, special categories of citizens or persons who own special types of transport have the right to apply for a weakening of the fiscal burden in 2020. Special benefits are provided in the city of Moscow; federal and regional fees are allocated to separate categories.

Tax benefits for transport tax: for individuals

Citizens of the Russian Federation who dispose of vehicles can receive deductions only as an owner. Each car owner, along with the obligation to pay horsepower tax and other parameters, can take advantage of federal and regional benefits. You must prove your right to receive relief. For example, veterans of the Great Patriotic War and persons servicing nuclear installations can submit to the tax office their certificates and copies of documents confirming their relationship to a preferential category of citizens.

Transport tax benefits for pensioners

The Code lists categories of persons who do not carry out labor activities and have the right to complete exemption from transport taxes:

• who have the Order of the Hero of the Soviet Union (Socialist Labor);
• public associations of veterans that have cars on their balance sheets for use for official purposes;
• participants in the operation to eliminate the consequences of the Chernobyl accident;
• persons with disabilities who have submitted an application for a deduction for a car with a capacity of up to 100 horsepower;
• spouse of a military man killed in the line of duty.

For a large family

According to current legislation, one of the parents can claim such preferences. Large families include social units of society in which more than three children are growing up. They must be no more than 18 years old. The requirement for students is up to 23 years of age. Again, only passenger cars with a power of up to 150 horsepower can qualify for the benefit. The object exempt from the taxation regime is chosen by the payer himself.

For veterans

Articles 356-363 of the Code disclose the list of citizens and the conditions for exemption from additional fiscal burden. To determine your right to relief, the person’s status is clarified. These may be those who previously took part in nuclear weapons tests, combatants and other citizens, holders of the Order of Glory of all degrees. These persons do not have the exclusive right to be exempt from taxes; each region may have its own conditions.

For single mothers

They acquire this right in the event of non-receipt of a survivor's pension. As for other categories of citizens, the right to use the deduction is considered within a month.

For invalids

Incapacitated persons can take advantage of the right to relaxation in the calculation of mandatory fees in the event of the purchase of transport by guardianship authorities. To confirm their status as a citizen with physical disabilities, applicants for preferential conditions present a disability certificate. In some regions, guardians or parents are eligible to receive preferences.

Transport tax benefits for legal entities

A complete list of conditions for reducing the tax burden for enterprises is given in Article 358 of the Code of the Russian Federation. The preferential category includes rowing and motor fishing boats, specially equipped vehicles, tractors, combines and other vehicles.

Example of a transport tax benefit

The enterprise LLC "Tsentner" produces agricultural products (the main direction) and has auxiliary production. In 2020, revenue from the main group of goods amounted to 500,000 rubles, and from the additional sector – 35,000 rubles. The share of income from the participation of agricultural machinery in the reporting period exceeded half of the amount of cash receipts, therefore, the organization receives a relief from transport tax.

Federal transport tax benefits

There are preferences that provide for complete exemption of car owners from mandatory fees. Such persons include people with disabilities, boat owners, and agricultural equipment owners. The tax is not paid by citizens and organizations that report the theft of a vehicle. These preferences may be specified by the legislator. The remaining preferences belong to the group of regional ones, and local authorities are responsible for them.

Regional transport tax benefits

Additional relaxations of local tax regimes depend on the interest of the authorities and the level of the budget. First of all, employees of public and budgetary organizations whose work is related to the transportation of passengers, services and social support for citizens are eligible for benefits.

How to apply and what documents are needed?

Applying for a preference is a right, not an obligation. To receive deductions for transport, the payer contacts the tax authority, confirms his identity and the right to reduce the fiscal burden. Among the documents:

• statement;
• declaration for the car;
• a copy of the taxpayer's certificate and car passport.

If benefits are denied, you need to prepare documents for the court. Based on the decision, a person may receive the right to a deduction from the moment such a right arises.

Waiver of transport tax benefits

Knowing how to count money doesn't just mean making the most of tax breaks. Article 56 of the Code of the Russian Federation defines the rights of combatants, members of large families and other categories of citizens to refuse load reduction. To do this, taxpayers send a corresponding notification (application) to the tax office indicating the period. If the duration of the waiver is not specified, it will be considered indefinite.

Tax incentive codes for transport tax

To fill out the declaration, it is important to indicate the deduction codes correctly. To avoid mistakes, it is best to use special programs or the online service of the taxpayer’s account. When choosing a preference, a hint appears. Code 20101 - benefits for organizations of disabled people or 20105 - for road enterprises.

Conclusion

When receiving a tax notice, every payer involuntarily thinks about how to get a deduction. To do this, you can use the right of relatives and friends who do not own vehicles and do not enjoy preferences.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date!

Our lawyer can advise you free of charge - write your question in the form below:

Transport tax benefits in Moscow in 2019 underwent a number of changes. In the capital of Russia, some rules differ significantly from those established in other regions.

The provisions adopted in Moscow regarding payment apply to all cities and towns of the Moscow region.

To calculate your tax yourself this year:

Why is a transport tax needed in Moscow?

Transport tax is a regional state duty. All funds collected from motorists are sent to the budget of a separate constituent entity of the Russian Federation. In this case, the budget of Moscow and the Moscow region is replenished.

Since Moscow is the largest city by population, therefore, more people living there use their own cars. Any vehicle harms the environment, road surfaces, etc.

As for harm to the environment, everything is very clear. Exhaust gases pollute the air, which leads to disastrous consequences (ozone holes, greenhouse effect, etc.) In order to somehow eliminate the negative consequences of using vehicles for nature and reduce their number on the roads, a transport tax was introduced, the amount which is growing every year.

Road surfaces in Moscow and throughout the country are in rather poor condition. This is largely due to road congestion. To carry out repair work, the state is forced to collect a certain fee from motorists.

There is an opinion that the transport tax was introduced and is constantly growing to attract drivers to use public transport. This will not only “relieve” the roads, but will also replenish the region’s budget.

Rules for using benefits

Some categories of citizens who live in Moscow or the Moscow region can receive. Lists of beneficiaries should be checked on the official website of the Federal Tax Service of the Russian Federation.

But benefits are not automatically taken into account by this government agency. Each beneficiary must submit an application to any branch of the tax service for full or partial state duty. Otherwise, the tax will be calculated according to the basic formula and will have to be paid in full.

All that is required from the beneficiary is to provide the Federal Tax Service with the necessary package of documents. This operation should be performed within the strictly established time frames. The package of documents must necessarily include an identification document of the taxpayer, a document that confirms that he belongs to the category of beneficiaries, etc.

After submitting documents, tax officials will find the tax directly taking into account the benefits. If you are not exempt from paying state duty, but have only reduced its amount, you will have to pay the tax on a receipt.

Categories of beneficiaries in Moscow

For Moscow and the Moscow region, local governments have compiled a list of those citizens who are beneficiaries and can be fully or partially exempt from tax obligations. Let's look at each of these categories separately.

Enterprises engaged in passenger transportation

The first category of beneficiaries that will be discussed in this article are organizations and enterprises that provide passenger transportation. The main condition for providing benefits is the implementation of urban transportation by public vehicles.

The amount of benefits is 100% of the state duty. This is regulated by Article 4 of the Moscow Law “On Transport Tax”.

Heroes of the USSR or RF

Heroes of the Soviet Union or the Russian Federation and those citizens who were awarded the Order of Glory receive benefits for paying transport tax.

To get rid of tax obligations, this category of citizens must submit to the relevant government agency, which confirms the right to receive transport tax benefits.

The amount of benefits is 100% of the total contribution.

Veterans and disabled people of WWII and other military operations

To do this, they need to contact the Federal Tax Service, apply for benefits and provide either a disabled person from the Great Patriotic War or other military operations of the established type.

Disabled people of 1st or 2nd group

Disabled people of groups 1 or 2 with serious illnesses and pathologies can completely get rid of the need to pay transport tax. They do not have to make contributions to the state budget for using their own cars.

To receive benefits for this category of citizens, it is necessary to provide the tax service with a certificate from a medical institution, which confirms the presence of serious illnesses and disabilities of group 1 or 2. This document must be attached to the application.

Former concentration camp prisoners

The next category of beneficiaries in Moscow are former prisoners of concentration camps, ghettos and other places of forced confinement. The main condition for receiving benefits is that the citizen was a minor during his stay in such camps.

The benefit amount is 100%. To receive it, you should submit a document confirming the citizen’s right to receive benefits and an application to the Federal Tax Service of the Russian Federation.

Parent of a foster child or a disabled child

One of the parents of a child adopted from an orphanage or a child with any disability group has the right to receive transport tax benefits.

To get rid of tax obligations, you must provide the following documents to the Federal Tax Service officer:

• Statement.
• Taxpayer's identity document.
• Child's birth certificate.
• A certificate from the fact of adoption of the child or a medical certificate confirming that the child has any disability group.

One of the parents of a large family

One of the parents of a family with 3 or more children can receive transport tax benefits and completely get rid of the need to pay it.

In order to receive benefits, this category of citizens requires the following documents:

• As in most cases, a statement.
• Certificate of family composition or living in Moscow.

Today, on the territory of the Russian Federation there is a tax on vehicles, which is mandatory to pay.

If any vehicle owner fails to pay this type of contribution, he faces administrative and criminal liability for evasion.

At the same time, today the Government of the Russian Federation has developed a number of bills that provide for the opportunity to avoid paying transport tax.

The main category for the provision of such benefits are pensioners. However, few pensioners know how to apply for this benefit, where to apply and with what documents. That is why we will consider these questions in more detail.

What is transport tax? Legislative framework of the issue

The definition of “transport tax” means payment for the use of a vehicle from its direct owner.

Today, benefits, as well as the procedure for paying such fees, are clearly regulated not only at the federal, but also at the regional level.

The tax collection itself is clearly regulated Tax Code of the Russian Federation. Chapter 28 describes in detail the entire procedure for paying fees and benefits for pensioners.

In addition, Article 357 of the Tax Code of the Russian Federation clearly defines the type of vehicles that are subject to taxation.

Which vehicles are not subject to tax?

In each region, local governments resolve the issue independently about which categories of pensioners can only receive a discount on transport tax, and which can avoid paying it altogether.

If we talk about the Federal level, then those pensioners who own cars can avoid paying the transport tax with engine power less than 100 horsepower, which was obtained with the help of social security authorities.

In addition, pensioners who own cars equipped with additional equipment that allow disabled people to drive them independently are exempt from paying the tax.

An important point is the fact that the funds received as a result of taxes go to local budgets. It is for this reason that local government has the right to decide who is released and who is not.

Registration procedure

In order to apply for transport tax benefits, write an application and collect the necessary list of documents.

It is worth noting that present documents, you can do it in several ways:

• independently take the application and documents to the tax office at your place of residence;
• using the tax service website (for this you need to register);
• send documents and an application by registered mail via Russian Post.

Consideration of the application, as a rule, is carried out no more than 10 days. On average, the tax office needs no more than 1 week.

Where to contact

Deals with transport tax, including benefits for them tax office at your place of residence. It does not matter in which region the car itself is registered.

For example, if a pensioner who has the right to count on benefits is registered in Moscow, and the car itself is registered in Makhachkala, then payment of the transport fee, as well as registration of benefits, should be done in the capital. In this case, an important nuance is the fact that it is not the registration itself that is important, but the registration, which indicates in which city the citizen lives.

How to make an application

Correctly drawing up an application for benefits is the key to success, so you need to clearly understand what it should contain.

When making an application should be considered, that it should indicate:

At the end of the application, a signature is placed and the date of its preparation is indicated.

The application itself can be submitted personally by the pensioner or his authorized representative (but there must be a power of attorney, which must be notarized).

If the application is submitted by a third party under a power of attorney, then this nuance must be indicated in the application itself.

The application form itself can be obtained directly from the tax office itself. If you wish, you can ask one of their employees to help compile it.

The application is created in 2 copies. In this case, one copy is provided to the tax office together with the documents, and the second copy is marked with receipt of the documents by the tax authorities and is given to the pensioner for safekeeping.

To send documents by Russian Post, you should do this with an inventory and sign up for the “Notifications” service to be sure that the letter has been received by the addressee.

When sending by mail, you must pay for postage. This receipt should be kept until a decision is made on the issue of granting a discount on the transport fee.

List of required documents

When submitting an application, as is known, it is necessary to attach list of documents, which must necessarily contain:

Features of obtaining tax benefits in various regions of the country

In each region of the Russian Federation, the procedure for applying for benefits for pensioners on transport taxes is no different, but the benefits themselves have some differences.

Let's look at this in more detail.

Moscow and Moscow region

Today, pensioners do not belong to the category that is entitled to transport tax benefits.

But at the same time there is list of categories who are entitled to receive such a benefit, namely:

• citizens who have 1st or 2nd group disability;
• a family that has status;
• owners of a vehicle with a power of no more than 70 horsepower;
• who provide care for incapacitated children with disabilities.

In this region, local governments continue to raise the issue of introducing additional categories of citizens who should be given benefits, so it is possible that the list will be expanded in the near future.

Saint Petersburg

In this region, pensioners can avoid paying a transport tax for only one of their cars, and then only if:

• the vehicle is registered to a pensioner;
• the vehicle was manufactured on the territory of the Russian Federation or the Soviet Union;
• car power less than 150 horsepower.

In addition, the vehicle covered by the benefit also includes a boat with a power of no more than 30 horsepower. It is worth noting that according to statements from local authorities, it is possible that benefits for water transport will be slightly expanded.

Murmansk

If we talk about the Murmansk region, then in this region preferential rates are determined in accordance with the current Federal Law.

Amounts of payment for benefits for each engine power separately:

Other regions

If we talk about other regions, we will touch on some of them, since it is very difficult to pay attention to everyone:

1. Novosibirsk and region. In this region, pensioners are exempt from transport tax on motor scooters and scooters with a power of up to 40 horsepower. There is a 20% discount on all other vehicles. In this case, the engine power should be no more than 150 hp;
2. Samara Region. The region provides a 50% discount on the transport tax, which applies to any vehicle of a pensioner;
3. Leningrad region. Pensioners from this region pay 80% of the transport tax if their vehicle has a power of no more than 100 horsepower (for motorcycles up to 40hp);
4. Voronezh region. Any veteran's vehicle with up to 120 horsepower is tax-exempt.

As you can see, each region has its own benefits, so it is recommended to find out all the details for each region from the local tax office in order to avoid any misunderstandings.

Transport tax is a fee for the use of a car or other vehicle from its owner. At the federal and local levels, categories of citizens who are entitled to benefits when paying this fee are determined. Registration of a discount will allow you to significantly save money.

What is transport tax?

The car tax was introduced in the Russian Federation in 2003. From now on, the owner of the vehicle, who does not have benefits, pays a certain amount for the reporting period - a calendar year - to the budget. By law, the tax is included in regional fees, so local authorities independently decide which categories of Russians and under what conditions will receive transport tax benefits.

The purpose of introducing the tax was to replenish the state treasury. In the future, it was planned to spend these funds on improving the road surface, improving the vehicle traffic system, and automating regulation. The tax rate changes upward almost every year. But transport tax benefits are constantly increasing.

Each car owner, until he declares the right to use transport tax benefits, will receive payment notifications from the Federal Tax Service. Legal entities independently calculate the amount of the fee and indicate it in the declaration. Individuals must contact the banking institution with the notification received and make payment.

Legislative regulation

Transport taxes, like other types of taxes, are established in accordance with the rules of the Tax Code of the Russian Federation. Chapter 28 deals with the transport tax. The amount, procedure for provision, categories of persons to whom the benefit can be applied are established by local authorities. They complement federal regulations without contradicting them.

There is a general rule for collecting transport tax: the higher the engine power, the greater the tax payment. This norm is valid in all regions of the Russian Federation. According to the Tax Code, only owners of movable property are recognized as taxpayers if they have a supporting document. The object of taxation is every unit of transport that is at the disposal of the owner.

Taxation is carried out based on each horsepower of the car, and not just per unit of transport. The rate is differentiated according to a specific power range. Hence the variation in the amount of tax by region: local authorities, when issuing regulations, are able to change the rate by 10 times, and not always downward.

Object of taxation

Article 357 of the Tax Code of the Russian Federation recognizes vehicles subject to taxation:

• motorcycles;
• passenger cars;
• buses;
• snowmobiles;
• trucks;
• yachts;
• airplanes, helicopters;
• towed vessels;
• jet skis.

A person who has a power of attorney can be recognized as the owner of a vehicle. If the vehicle was transferred into possession before July 29, 2002, it is the trustee who is obliged to pay the tax. The tax structure must be notified about the transfer of transport. A later transfer of the car imposes obligations to pay the fee only on the actual owner.

Federal benefits

In this case, a benefit means complete exemption from tax as such. Relies on the following categories of citizens:

1. Disabled people who own a vehicle that has been modified to suit their needs.
2. Owners of low-power rowing boats.
3. Owners of fishing vessels.
4. Beneficiaries to whom a vehicle was allocated by social security authorities, if the engine power does not exceed one hundred horsepower.
5. Owners of special equipment used in agriculture.
6. Entrepreneurs on passenger ships, if business using them is the sole occupation of the individual entrepreneur.
7. Owners of drilling and internationally registered vessels.
8. Owners of floating platforms or stationary ones.
9. Actual owners of stolen cars.

For other categories of citizens, transport tax benefits are also available, but at the regional level. In order to find out what kind of benefit a particular car owner is entitled to, you need to visit the territorial Federal Tax Service.

Exemption from transport tax

The last point raises the most questions. So, in order to legally avoid paying the fee for a car that is on the wanted list, you must provide a police certificate. It must indicate from what date the owner lost the car. From this date no tax is charged.

Other categories of car owners are exempt from paying altogether. They do not receive any notice and are not required to pay the fee. However, if the owner has one of the listed categories of transport and one of those that is subject to taxation, he will receive a notification.

Local benefits

Tax incentives for transport tax by region are approved by local authorities and are quite varied. Applicants for privileges from the state are legally established:

1. Bodies of state power or local self-government.
2. Organizations and societies of people with disabilities.
3. Rescue teams, services, government, unitary organizations.
4. Budgetary institutions - schools, medical institutions, sports and cultural palaces.
5. Transport companies whose main activity is passenger transportation services.
6. Agricultural, housing and communal services, processing enterprises, forestry enterprises.
7. Public associations.
8. Companies that practice delivery of their employees to work.

The tax is not imposed on transport (100% exemption) used for transportation within enterprises, specialized transport - agricultural, loading.

In the regions, by decision of local authorities, additional transport tax benefits are established. In the capital, disabled people of the Second World War, labor and combat veterans do not pay tax for one car. In some regions, Chernobyl victims, large families and other categories of persons do not pay the tax or are exempt from it. Many regions offer transport tax benefits for pensioners.

Benefits for pensioners regarding transport tax

Pensioners, by decision of local authorities, are exempt from paying the fee if they meet the following criteria:

1. Heroes of socialist labor, the Russian Federation, the Soviet Union.
2. Veterans' associations may receive benefits for vehicles that are used in work situations rather than for personal use.
3. “Chernobyl victims” and citizens equated to them.
4. Disabled persons (for vehicles with a power of no more than one hundred horsepower).
5. The only parent in a large family.
6. The wife of a military man who died in the line of duty.

The tax authority at the place of residence of the pensioner must provide identification, as well as documentary evidence of the benefit: a Hero's book, a MSEC conclusion for a disabled person, a document of large families, confirmation of participation in the liquidation of the Chernobyl accident. The specified transport tax benefits for pensioners will begin to apply from the moment the applicant applies to the Federal Tax Service.

Benefits for disabled people

The following categories of people with disabilities have great benefits for paying transport tax:

• associations and organizations of disabled people whose transport is used in the activities of the society;
• disabled people - “Chernobyl victims” or categories of persons equivalent to them;
• disabled people of all groups who use motorized wheelchairs or cars received for their needs through social protection authorities.

Passenger cars whose power does not exceed 73.55 kW or equipped for a specific disabled person are not subject to the fee. At the local level, additional transport tax benefits are established for disabled people. For example, in St. Petersburg, parents or guardians of a disabled person are entitled to an exemption if the car owned by the family is more than 15 years old or its power is not higher than 150 horsepower.

What benefits do large families have?

At the federal level, there is no car tax for families with more than two children. In a particular region, the decision is made by local authorities. Basically, there are privileges for parents with many children, since support for socially vulnerable segments of the population is strongly encouraged by the state.

It is important to confirm your status when receiving transport tax benefits for families with many children. To do this, you must obtain a certificate from the social security authorities for a large family (or parent). By the way, if a single parent – ​​it doesn’t matter whether it’s a mother or a father – is raising three or more minor children, in most cases he is completely exempt from tax.

In some regions, the practice is to reduce the amount of the fee to 75 or 50% of the established amount. If a family has received the status of a large family, but applied for benefits much later, the transferred funds may be returned upon application.

Veterans Tax Discount

Federal legislation does not provide all veterans without exception with benefits when paying car taxes. But Article 356 of the Tax Code allows local government bodies, at their discretion, to provide tax benefits for transport tax to this category.

For example, the current transport tax benefits for veterans in the capital exempt such citizens from paying in full, but only for one unit of transport. And since 2013, a limit has been introduced on the power of a car owned by a veteran - 200 horsepower. Veterans of labor in some regions are also exempt from transport taxes. In some cases, they are given a 50% tax discount.

To exercise your right to a benefit, you must fill out an application at the tax office at your place of residence and attach documents that could confirm your right to preferential taxation. In addition, a passport, SNILS, and a veteran’s ID are provided.