Income tax benefits for labor veterans. Benefits for labor veterans on land tax Exemption from taxes for labor veterans
Tax payments are provided simultaneously at two levels: state and municipal. And, which is typical for this category of benefits, simultaneous receipt of social benefits from two sources is allowed. The main thing is that these are different groups of benefits.
When regulating the issue of applying tax benefits, national bills are taken as a basis. They establish a list of possible privileges, as well as measures for their use. Locally, municipal authorities are authorized to adopt their own Laws and Resolutions detailing the application of a particular norm in each specific region.
Sources of legislation regulating the application of benefits to labor veterans for tax deductions:
The list of regulatory legal acts is not exhaustive and can be supplemented by orders of governors of different regions, as well as government decrees.
Types of tax benefits
The basic principles of taxation of citizens are fixed in the Tax Code of the Russian Federation and reflect the need to deduct 13% in favor of the state from all types of income of individuals and legal entities. This is the so-called income tax. Implementing social policy, the state has provided a list of income on which it is not necessary to pay personal income tax. These include:
- benefits for pensioners (both the basic amount and additional payments to it);
- material aid;
- personal savings of a labor veteran, which were used for treatment or payment for a sanatorium.
Land tax
Payment of land tax is the responsibility of every citizen who owns an allotment. But, regarding taxes, they fix the need to provide discounts to pensioners. At the same time, its size is not indicated, but labor veterans are not required to pay in full.
Based on the above, the main role in establishing the rules for collecting land royalties in each administrative region is played by municipal authorities, and the boundaries are set within the capabilities of the local budget.
Typically, a person will only have to pay half of the tax. The second part of the amount is compensated from regional reserves. But, in some areas, retired veterans are completely exempt from this type of deduction.
Transport tax
In 2020, several options for collecting transport tax will be used. These include:
- the need to pay deductions in full, that is, there is no exemption;
- providing discounts on the amount of payments or complete abolition of the tax based on vehicle power requirements;
- cancellation of penalties or reduction of their size based on the engine size of the car;
- exemption from transport tax regardless of the characteristics of the car.
What taxes and in what cases pensioners and labor veterans are exempt are determined by regional laws and regulations. At the federal level, the possibility of independent decision-making by municipalities regarding the provision of such benefits is established.
Attention! Regardless of the scope of the benefit, it applies only to owners who own one vehicle. Otherwise, the full amount will be charged.
Property tax
Property tax benefits for veterans in 2020 will be provided with some changes. Thus, the following principles of taxation can be distinguished:
- the benefit applies only to one apartment or house, regardless of the number of real estate units;
- the veteran is obliged, before the start of the grace period, to submit an independent application to the local branch of the Federal Tax Service, where the object from which he wishes to receive a tax discount will be indicated;
- if there are several objects and the citizen has not independently indicated a house that will not be subject to taxation, then the Federal Tax Service chooses the apartment that is subject to the highest tax.
Property tax benefits for labor veterans who own only one unit of real estate are fully exempt from deductions.
The procedure for applying for a tax benefit for a labor veteran
A veteran interested in receiving benefits must independently and with a personal application contact the Federal Tax Service at his place of residence, since government agencies cannot initiate benefits and payments. In this case, the following mandatory conditions must be met:
- drawn up according to the established template;
- a petition is prepared separately for each type of tax benefit;
- social incentives apply only to the veteran’s property;
- The subsidy is valid for one calendar year, after which you will have to renew it yourself;
- The deadline for submitting documents is November 1 of each year;
- Application review period is 1 month from the date of registration of the application.
The citizen is notified in writing of the decision made regarding the possibility of providing tax benefits. In case of refusal, the Federal Tax Service is not obliged to provide reasons.
You can initiate payments in the following ways:
- independently at the local tax office;
- remotely via the Internet portal “State Services”;
- through the MFC;
- sending documents by post to the address of the authority;
- with the involvement of a representative.
Regardless of the option chosen, the application must be written by the labor veteran himself and with mandatory notarization in cases of mail and a representative.
List of documents
Tax benefits for labor veterans on property tax in 2020 are awarded only if a full package of documents is submitted to the Federal Tax Service. These include.
Labor veterans receive benefits from both the Federal and local budgets. These perks can go a long way toward helping a retiree stretch their small budget. Let's look at what categories of citizens can claim benefits, and how the process of their registration and distribution is carried out.
Who is claiming the title?
The following categories of citizens are candidates for the title:
- those who began working during the Great Patriotic War as minors, while the total work experience of this category should be 40 years for males and 35 years for females, respectively;
- having a minimum work experience of 25 years (men) and 20 years (women), awarded medals, orders, certificates of honor on behalf of the President of the Russian Federation, including from the times of the USSR.
Awards also mean departmental badges of honor, and the duration of work in a given department is considered. It must be at least 15 years old.
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It is often very difficult for citizens to prove that they worked at enterprises during the war years while they were still children, because not everyone has preserved their documents, and it is unlikely that this experience was confirmed at that difficult time for the country.
- archive of a factory or other organization, if the enterprise is currently preserved;
- city or regional archive where data could be stored.
If all this work turns out to be unsuccessful, we advise you to go to court, where certificates of honor from those times, other insignia, letters, photographs, testimonies of witnesses and their descendants are accepted as evidence. A positive court decision will become the basis for conferring the title.
We remind you that if a citizen worked during the war in the occupied territory, then he will be denied an honorary title. This is stated in the law.
The title “Veteran of Labor” is awarded indefinitely. Note that a citizen can receive it both in his region in accordance with internal approved regulations and at the federal level.
It does not matter where it is assigned, since the person receives a uniform certificate, on the basis of which he can take advantage of benefits when he reaches retirement age.
In regions, the rules for assigning a title may vary slightly. For example, in some areas today a number of awards are not taken into account when assigning a title. If there are insignia that are not confirmed by documents, the state body has the right to refuse the applicant.
All standards for awarding the title are described in Federal Law No. 5 of January 12, 1995. It describes in detail the legislative acts “On Veterans”.
What tax benefits are available to labor veterans?
It will be useful for labor veterans to learn about the tax benefits that are provided by the Federal or regional budget.
These include:
- relaxations in payment of transport tax;
- exemption from personal income tax when receiving bonuses;
- exemption from property tax;
- land tax is also subject to downward adjustment.
Let's talk about benefits in more detail. Tax preferences may imply a deferment in the payment of taxes, exemption from it, and the provision of discounts.
Transport tax is paid depending on what kind of car the veteran owns. Previously, a reduced tax rate was established on all vehicles of a citizen with an honorary title.
Today this norm has changed:
- the benefit is provided only for one car;
- The volume of the discount provided is set by regional authorities.
Thus, residents of a number of regions of the country can count on complete tax exemption, while others will be denied preferences, which is not prohibited by Federal Law.
Exemption from personal income tax or benefits in relation to income taxes is one of the most important preferences that are enshrined in Federal Law and are not subject to local regulation.
Labor veterans will not pay taxes to the budget when receiving the following income:
- cash benefits;
- pension;
- any financial assistance, the amount of which does not exceed the equivalent of 4,000 rubles (the amount is fixed for each calendar year);
- expenses for sanatorium-resort treatment and medical support for a veteran are also not subject to taxation.
Almost all citizens of our country pay property taxes to the treasury annually. Their number does not include labor veterans, who are exempt from this duty. Moreover, the benefits apply to real estate of any type: both shares and full-fledged apartments and houses.
The only caveat: you can only exempt one house or apartment from tax, after which you must notify the tax authorities yourself.
Land tax is mandatory for everyone. There are no rules for exempting labor veterans from it at the federal level, however, some regions, at their discretion, introduce additional preferences in this area. The amount of tax depends directly on the cadastral value of the site.
Registration procedure
Let's talk about how to obtain the title of veteran of labor, and how to take advantage of benefits and tax deductions.
Before submitting an application, make sure that all the documents from the list below are in order and that you have supporting certificates for awards. Without them they are not taken into account.
If documents for medals are lost, they can be restored by contacting the archive. Both the citizen applying for the title and his representative can submit documents.
The registration procedure is as follows:
- A potential labor veteran contacts the social security authorities at his place of residence and writes a statement. He attaches documents confirming his right to receive the title.
- The government body forms a commission that will consider the possibility of awarding the title and issue an appropriate verdict. If the decision is negative, the citizen will be explained the reason.
- If the decision is positive, the USZN makes an appropriate decision. The labor veteran certificate is awarded on the appointed day in a solemn atmosphere.
The processing time for applications can range from 10 to 60 days depending on the region. Now a citizen can claim tax benefits that are not available to most pensioners.
If a citizen has been denied veteran status, he or she can appeal the decision in court.
To find out what regional and federal preferences are available in your region of residence, you should contact the social support department, where the veteran will be provided with this information.
We remind you that support measures may change annually depending on the formation of the budget.
To receive a tax deduction or benefit, you must notify the Federal Tax Service that the citizen has the appropriate title. Moreover, it is necessary to notify annually, because the tax service does not update the data independently.
You must fill out an application for tax benefits at the branch.
Required documents
To obtain the status of a labor veteran, you will need a small package of documents:
- general passport;
- work book or certificates from the place of work confirming work experience;
- documents confirming the presence of awards and other distinctions;
- photo (as a rule, it is taken on the spot and then pasted into the ID).
All documents are brought in originals for verification, copies are made of each of them in advance. Two copies are made of the passport: the main page and the page indicating the registration address at the place of residence.
If the application is written on behalf of a representative, you will additionally need to provide:
- passport of a citizen of the Russian Federation;
- a power of attorney, certified by a notary, allowing to represent the interests of a citizen in government bodies.
To take advantage of tax benefits, we advise you to first study their list on the website of the regional tax service, and then fill out the appropriate documents. It is better for residents of small settlements to find out about everything personally.
As a rule, you will need to present the following documents:
- general passport;
- individual tax number (TIN);
- labor veteran certificate.
If you have any difficulties, make an appointment and receive comprehensive answers to your questions. Tax benefits that the veteran did not take advantage of cannot be paid in the form of compensation.
Of course, it should be noted that there is a lot of hassle associated with conferring the honorary title of a veteran and using tax preferences. Citizens have to collect papers, search for information on the Internet, wasting precious time on this.
The norms of the current tax legislation oblige vehicle owners to annually deduct certain fees to the budget, however, several categories of car owners have the right to count on.
Federal and regional legislative acts provide for a number of preferences in the payment of taxes for veterans, as well as some monetary compensation for them. Therefore, familiarization with the nuances of taxation in various constituent entities of the Russian Federation allows everyone to know their capabilities to reduce the tax burden. This article discusses options for providing transport tax benefits for labor veterans and their payment in Moscow and the Moscow region, as well as other regions of the Russian Federation.
Basic rules providing tax benefits
Existing norms at the level of federal laws do not provide for a regulated list of transport tax beneficiaries, however, certain taxation privileges can be provided at the level of constituent entities of the Russian Federation, that is, the provision of such benefits is regulated by regional regulations.
These legislative acts differ:
- composition and content of tax benefits;
- lists of categories of citizens to whom they are provided.
In addition, such documents combine criteria common to individual subjects of the state, allowing citizens to claim benefits for paying taxes on the basis of the Tax Code as amended by the Federal Law No. 110-FZ dated July 24, 2002.
Thus, benefits for paying transport tax are provided for:
- for veterans of the Great Patriotic War;
- participants in local military conflicts and hostilities;
- , as well as military pensioners;
- labor veterans.
The amounts of tax contributions to budgets in certain regions are established by the laws of these constituent entities of the Russian Federation, therefore, not everywhere any category of veterans can count on benefits.
800 10/09/2019 4 min.Federal laws do not single out pensioners with the status of Labor Veterans as a specific preferential category. A citizen has the right to enjoy the privileges and tax benefits granted to both a Veteran and a pensioner. Honored people of labor are divided into two categories: federal and regional. The republican title is given in the presence of special state merits.
List of tax benefits for pensioners Veterans of labor
Other pensioners, Labor Veterans and non-Veterans, may have a tax break of up to 50-80% of the established fee.
For example:
- Tyumen region:
- trucks up to 100 hp - 20%;
- from 100 to 120 hp - 20%.
- Transbaikal region:
- passenger cars up to 150 hp – 33%;
- trucks up to 15 hp – 33%;
- crawler tractors up to 150 hp – 33%.
- Republic of Karelia. A 50% discount applies to passenger cars with a capacity of up to 150 hp. and motorcycles.
Some constituent entities of the Russian Federation do not provide tax breaks on road tolls for pensioners, including Veterans.
An exception is made for pensioners who have the highest state awards, and who, in addition, are participants or disabled people of the Second World War. Read about the types of tax deductions for personal income tax.
Are there any benefits for land tax?
A land tax benefit can be provided as a complete exemption from payment or a reduction in the tax base (cadastral value of a land plot) by 10,000 rubles. The exception is Moscow, where there is a preferential reduction of 1 million rubles.
Regional authorities establish a list of categories eligible for a discount.
For example, land tax benefits in the city of Moscow have: 
- Heroes of the USSR, Russian Federation, Socialist Labor, holders of the Order of Glory - 100%;
- veterans and disabled people of the Second World War and combat operations - 100%;
- liquidators at the Chernobyl Nuclear Power Plant, Mayak Production Association – 1 million rubles.
If pensioners have this status, they are not required to pay a local fee.
Property income tax
Since 2016, labor veterans have a property tax privilege (based on the Tax Code): exemption from paying it. He will tell you about tax benefits for large families.
Property not subject to tax in a single version:
- apartment;
- country house;
- garage;
- Studio;
- workshop;
- non-profit gallery;
- museum;
- library;
- outbuildings on the territory of a dacha, houses with an area of up to 50 square meters. m.
If you own several properties of the same type (for example, 2 apartments or two garage spaces), then the excess property does not qualify for the benefit. Find out about benefits for working veterans at.
Along with other citizens, retired veterans have the right to receive a property deduction when purchasing real estate up to 3 million rubles.
This benefit means compensation for income tax on the purchase amount (13% of 3 million rubles).
Material support for non-working retired employees in the form of gifts and medicines in the amount of up to 4,000 rubles is not subject to income tax. in year.
Conditions of receipt
To receive benefits you must have a pension or veteran's ID. Additionally, each type of tax requires its own set of documents, which, in addition to a passport, may include:
- vehicle registration certificate, registration certificate (for road toll);
- documents for the land plot;
- ownership of all types of real estate;
- certificates of awards;
- Declaration of income.
To receive a property deduction for income tax, a pensioner must continue to work, since the amount of personal income tax paid within three years is taken into account for reimbursement. Reimbursement can be made from the employer or through the tax authorities. He will tell you about benefits for children of combat veterans.
In the video - registration of benefits:
Registration procedure
For all questions related to preferential taxation, you must contact the tax authorities at the place of registration in person, by mail or through an authorized representative.
A notarized power of attorney is issued to the intermediary.
A discount on transport and land taxes is given on the basis of an application and submitted documents.
To obtain property tax exemption, the following must be presented to the Federal Tax Service:
- passport;
- title documents;
- statement;
- Declaration of income, which indicates all types of real estate.
Gifts and medicines received from the employer are indicated in the Declaration of Income. Amounts over 4,000 rubles are subject to taxation.
The decision to provide benefits is made within 5 days.
Property deductions for personal income tax are made at the place of work during the year or through the tax authorities once a year. The income statement is submitted by February 1 at the end of the calendar year. The reimbursement period within the limits of the personal income tax paid is 1.5 months. If there are insufficient funds, compensation occurs the following year.
Labor veterans of retirement age have tax benefits for property and income taxes. In all cases, the law does not single out this particular category of citizens. The opportunity to receive a discount arises when it is due either to pensioners or Veterans of Labor, especially at the federal level.
Tax benefits for labor veterans are provided simultaneously at two levels: state and municipal. And, which is typical for this category of benefits, simultaneous receipt of social benefits from two sources is allowed. The main thing is that these are different groups of benefits.
When regulating the issue of applying tax benefits, national bills are taken as a basis. They establish a list of possible privileges, as well as measures for their use. Locally, municipal authorities are authorized to adopt their own Laws and Resolutions detailing the application of a particular norm in each specific region.
Table No. 1 “Sources of legislation regulating the application of benefits to labor veterans for tax deductions”
The list of regulatory legal acts is not exhaustive and can be supplemented by orders of governors of different regions, as well as government decrees.
Types of tax benefits
The basic principles of taxation of citizens are fixed in the Tax Code of the Russian Federation and reflect the need to deduct 13% in favor of the state from all types of income of individuals and legal entities. This is the so-called income tax. Implementing social policy, the state has provided a list of income on which it is not necessary to pay personal income tax. These include:
- benefits for pensioners (both the basic amount and additional payments to it);
- material aid;
- personal savings of a labor veteran, which were used for treatment or payment for a sanatorium.
Land tax
Payment of land tax is the responsibility of every citizen who owns an allotment. But tax benefits for federal labor veterans indicate the need to provide discounts to pensioners. At the same time, its size is not indicated, but labor veterans are not required to pay in full.
Based on the above, the main role in establishing the rules for collecting land royalties in each administrative region is played by municipal authorities, and the boundaries are set within the capabilities of the local budget.
Typically, a person will only have to pay half of the tax. The second part of the amount is compensated from regional reserves. But, in some areas, retired veterans are completely exempt from this type of deduction.
Transport tax
In 2018, several options for collecting transport taxes will be used. These include:
- the need to pay deductions in full, that is, there is no exemption;
- providing discounts on the amount of payments or complete abolition of the tax based on vehicle power requirements;
- cancellation of penalties or reduction of their size based on the engine size of the car;
- exemption from transport tax regardless of the characteristics of the car.
What taxes and in what cases pensioners and labor veterans are exempt are determined by regional laws and regulations. At the federal level, the possibility of independent decision-making by municipalities regarding the provision of such benefits is established.
Attention! Regardless of the scope of the benefit, it applies only to owners who own one vehicle. Otherwise, the tax is charged in full.
Property tax
Benefits for labor veterans on property taxes in 2018 will be provided with some changes. Thus, the following principles of taxation can be distinguished:
- the benefit applies only to one apartment or house, regardless of the number of real estate units;
- the veteran is obliged, before the start of the grace period, to submit an independent application to the local branch of the Federal Tax Service, where the object from which he wishes to receive a tax discount will be indicated;
- if there are several objects and the citizen has not independently indicated a house that will not be subject to taxation, then the Federal Tax Service chooses the apartment that is subject to the highest tax.
Property tax benefits for labor veterans who own only one unit of real estate are fully exempt from deductions.
The procedure for applying for a tax benefit for a labor veteran
A veteran interested in receiving benefits must independently and with a personal application contact the Federal Tax Service at his place of residence, since government agencies cannot initiate benefits and payments. In this case, the following mandatory conditions must be met:
- the application is drawn up according to the established template;
- a petition is prepared separately for each type of tax benefit;
- social incentives apply only to the veteran’s property;
- The subsidy is valid for one calendar year, after which you will have to renew it yourself;
- The deadline for submitting documents is November 1 of each year;
- Application review period is 1 month from the date of registration of the application.
Download a sample application for tax benefits.
The citizen is notified in writing of the decision made regarding the possibility of providing tax benefits. In case of refusal, the Federal Tax Service is not obliged to provide reasons.
You can initiate payments in the following ways:
- independently at the local tax office;
- remotely via the Internet portal “State Services”;
- through the MFC;
- sending documents by post to the address of the authority;
- with the involvement of a representative.
Regardless of the option chosen, the application must be written by the labor veteran himself and with mandatory notarization in cases of mail and a representative.
List of documents
Tax benefits for labor veterans on property tax in 2018 are granted only if a full package of documents is submitted to the Federal Tax Service. These include:
- civil passport, where registration will be indicated;
- tax payer code (TIN);
- certificate of family composition obtained from the local administration;
- ownership rights to the object in respect of which the decision is made;
- technical characteristics of the object;
- list of persons who have legal grounds for using the facilities (registration or power of attorney);
- labor veteran certificate.
All documents must be submitted with originals and copies. Copies need to be notarized only when submitting an application remotely. Otherwise, checking with the originals will be enough.
Regulatory acts regulating the issue
- Tax Code of Russia dated 05.08.2000
- Federal Law “On Veterans” dated January 12, 1995.
- Land Code of the Russian Federation 10.25.2001.
- Federal Law “On Insurance Pensions” dated December 28, 2013.
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What tax benefits are available to labor veterans in 2017-2018?
What land tax concessions can they hope for? First of all, citizens are given the right to apply for a tax deduction from the cadastral price of a land plot, which actually serves as the tax base. If we consider federal legislation, the non-taxable amount here is 10,000 rubles.
- Ideally, certain departments should be created in relation to them in government bodies, whose responsibility is to deal exclusively with the affairs of labor veterans.
- By default, material resources for the implementation of the necessary social policies that affect labor veterans must be provided at all levels.
What land tax benefits are available to labor veterans?
In addition to reducing the tax base, labor veterans have the right to be completely exempt from paying taxes on their land plots. Such a significant relaxation is possible only at the level of local authorities and can only be counted on if a particular municipal entity is sufficiently financially secure to carry out such programs.
In addition to the above-mentioned code, there is a special law that regulates exclusively land relations - this is the Land Code of the Russian Federation. It also contains mention of land tax as a form of payment for land. However, it does not provide details regarding who pays this tax, its amount, etc., but refers to other legislation.
Veterans Benefits Act
5. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipal entity (federal cities of Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or lifelong inherited ownership of the following categories of taxpayers:
2) residents of the special economic zone of technological innovation type “Zelenograd” - for vehicles registered to them from the moment of inclusion in the register of residents of the special economic zone. The benefit is provided for a period of five years, starting from the month of registration of the vehicle. The right to the benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
Tax benefits for pensioners and labor veterans
This provision of the Tax Code of the Russian Federation has acquired a new interpretation since January 2016. Previously, the amount of real estate owned by a pensioner with the status in question did not matter much. Now the discount covers only one immovable property, which the pensioner chooses at his own discretion. This could be a garage, residential, utility room, or any other similar structure that a veteran of labor considers the best option for preferential taxation. The remaining property will be charged in full.
- garage, another option used as parking for vehicles;
- residential real estate (apartment, private house, room);
- a room allocated for the implementation of creative projects;
- commercial real estate with an area of no more than 50 m2, located on a site used for horticultural, agricultural and similar activities.
What benefits and payments are due to old-age pensioners?
- deductions from personal income tax, which are due to ordinary citizens of the Russian Federation, including when buying/selling real estate;
- additional unpaid leave upon request;
- annual recalculation of already accrued pension;
- accrual of additional pension points when refusing an old-age pension for a certain period;
In most regions, old-age pensioners are also allowed not to pay land tax on one of the plots (for example, residents of St. Petersburg and Leningrad Region, Perm Territory, etc.) and transport tax on a domestically produced car with installed capacity (example: St. Petersburg, Moscow and Moscow Region , Nizhny Novgorod and region). These benefits are exclusively regional in nature and are regulated by relevant legislation.
Benefits for labor veterans for 2018
Payment for 50% of the total area of the living space occupied by the beneficiary (for a communal apartment - the living space occupied by this person, within the limits of the social norm established by law (it also applies to family members of veterans living with them);
Persons who have awards in the form of medals and orders have been awarded honorary titles of the RSFSR, USSR or Russian Federation, and have also been awarded departmental insignia in labor. To receive titles, they must have a total work experience, which will be needed to obtain an old-age pension in accordance with the provisions of the legislation of the Russian Federation.
Real estate taxes benefits for pensioners and labor veterans
You will have to pay tax for the second apartment. This is the benefit provided to pensioners. The pensioner must personally submit an application for this tax benefit and a document giving the right to receive it to the tax office at the location of the property (clause 6 of Article 407 of the Tax Code of the Russian Federation). The document confirming the right to the benefit is a pension certificate. It is not clear why a pensioner at the age of 69 must go to the Tax Service, submit some documents and prove that he is a pensioner.
This list was determined by federal law. In turn, the constituent entities of the Russian Federation had the right to publish their own legislative acts, giving other citizens the opportunity to receive exemption from payments or receive benefits. In addition, they could change tax rates, but only downward. To do this, citizens of the listed categories had to write a statement stating that they have a certain status or services to the country that allow them to exercise the right to a discount.
What tax benefits will labor veterans be able to receive in 2018?
The title “Veteran of Labor” has been awarded in Russia for more than twenty years for special labor or service merits. For citizens who have received this status, certain benefits apply, and the state also provides them with small financial assistance. In 2018, benefits for labor veterans, including tax benefits, at the federal level will remain in the same volume as in 2017. But in Russian constituent entities there may be changes, since the issues of providing or not providing certain benefits are being considered exclusively by regional authorities .
At the same time, it should be taken into account that benefits for this tax are considered at the regional level. Regional authorities can independently determine the list of persons entitled to benefits, the conditions for providing such benefits, requirements for cars, and independently regulate payment deadlines. For example, in the Sakhalin region, Moscow and many other regions, transport benefits for this category of citizens are not provided, but in Bashkortostan and the Irkutsk region, benefits are 100% valid.
What benefits are available in the Nizhny Novgorod region for pensioners and labor veterans?
Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) does not provide for transport tax benefits at the federal level. At the same time, the provisions of Article 356 of the Tax Code of the Russian Federation stipulate that legislative (representative) government bodies of the constituent entities of the Russian Federation have the right to establish tax benefits.
The provisions of paragraph 1 of Article 7 of the Law of the Nizhny Novgorod Region No. 71-Z dated September 28, 2002 provide a benefit for pensioners - owners of motorcycles and cars with an engine power of up to 150 hp, motor boats with an engine power of up to 30 hp. inclusive - the tax rate per horsepower is reduced by 50 percent. If the maximum engine power of the corresponding vehicle specified in this paragraph is exceeded, the tax is paid on a general basis.
Do labor veterans need to pay property taxes?
- Pensioners with the title “Veteran of Labor”.
- Citizens who have the appropriate award, medal, have honorary titles of the Russian Federation and/or the USSR.
- Those with sufficient work experience. For women it is 35 years, for men 40.
- Those whose experience began before reaching adulthood during the Second World War.
- Women who have given birth to 5 or more children with 10 years of work experience.
When calculating property tax, the law implies payment for owned objects with a calculation base - cadastral value. Land and property taxes go to the local budget, and laws regarding benefits operate at the local level. Regarding all-Russian ones, there are none for this category of pensioners yet.