Tax benefits for pensioners in 2021: benefits for transport tax and property

Tax benefits for pensioners

According to the Tax Code of the Russian Federation and in connection with the increase in the retirement age, some rules for receiving benefits for pensioners in 2021 have changed.
Now women aged 55 and men aged 60 claim part of the tax benefits. People of these ages and above are divided into two categories: working and non-working pensioners. This affects the receipt of tax benefits. What tax benefits are available to pensioners?

Land;
Property;
Transport;
When paying court fees and personal income tax;
Social.

Additional material support for non-working people of retirement age is the indexation of the insurance pension by 6.3%. The social payment is also increased, which is confirmed by the increased monthly payment from February 1, 2021 for all pensioners.

Transport tax benefits

Transport tax benefits for pensioners in 2021 are established by each region independently; they are not provided for at the federal level, so they may vary significantly in different constituent entities of the Russian Federation. Local authorities have the opportunity to either partially or completely exempt certain categories of residents from paying taxes. Federal cities boast some of the highest rates.

In Moscow, for a car with an engine up to 200 hp. With. The following groups of people do not pay transport fees, which also includes people of retirement age:

Veterans and disabled people of the Great Patriotic War and other military operations;
Heroes of the USSR and the Russian Federation;
Participants in man-made disasters (liquidators of the consequences of the accident at the Chernobyl nuclear power plant and others);
Citizens who have received the Order of Glory of three degrees;
Former minor prisoners of fascist concentration camps.

In St. Petersburg, the benefits are more specific and profitable: all citizens of pre-retirement and retirement age do not pay transport tax for one vehicle with a capacity of up to 150 hp. With. Another condition is the place of its production - Russia or the EAEU. Veterans, disabled people and heroes are 100% exempt from transport tax, but there are additional restrictions on engine power.

The standard rules for supporting pensioners in Russia are as follows:

Reducing the tax rate;
Tax rebate applicable to low-power vehicles.

What is land tax

Land tax is one of the types of taxes received by local authorities from the population. They also set its rate in accordance with their own regulations and the Tax Code of the Russian Federation (Article 387 of the Tax Code of the Russian Federation).

There are special tax benefits for pensioners. In 2020, they also receive a tax deduction for this expense item. The poor in a number of regions are entitled to additional benefits.

How is the payment amount calculated?

Regional authorities independently determine the number of benefits.

The amount of land tax is calculated based on knowledge of the regional features of preferential calculation and the general calculation formula.

NZ = NB × NS × KPV × D – L, where:
NB – tax base;
TS – tax rate established for each region separately and not exceeding in percentage terms the values prescribed in the Tax Code of the Russian Federation;
CPV - coefficient of ownership period, it is determined in fractions, basing calculations on the number of months of ownership of the plot within 1 year;
D – share in common property (the value fits into the formula if the pensioner is not the sole owner of the plot);
L – benefits.

The formula is the same for everyone. But people who do not have payment discounts cannot count on a reduction in their tax burden. If a pensioner has lost the right to own a plot, he is obliged to notify the Federal Tax Service about this.

Who is exempt from tax?

Elderly people are a vulnerable category of citizens. The state must take care of their well-being. One of the reasons for such concern is considered to be exemption from land tax.

There is no need to pay tax if the pensioner:

owns a plot located on the lands of indigenous and minority peoples of the Russian Federation, and is one of them;
is not the owner of the land (the tax must be paid by the lessor);
uses the site free of charge;
uses land owned by a mutual investment fund.

Some areas are not subject to taxation; no fee is charged for their implementation (Article 389 of the Tax Code of the Russian Federation).

Property tax benefits

The amount of property tax relief for pensioners in 2021 is fixed at both the local and federal levels. Not only pensioners, but also people of pre-retirement age count on this type of financial support.

The calculation scheme is familiar - the holder of the benefit can choose only one piece of real estate, which will not be subject to taxation. These include:

House, part of a house;
Apartment, part of it;
Room;
Garage or other place intended for parking cars;
Construction on a summer cottage area of up to 50 square meters. m.;
And other premises (including those where a person is engaged in creative or any other activity, but does not use it for commercial purposes).

That is, if a pensioner is the owner of a private house on land and an apartment in a new building, then he is completely exempt from tax payments. If, for example, there are two houses on land and an apartment, he can choose one of the private houses for state support. Notification of your choice must be submitted before December 31 of the current year, for which the tax is calculated.

In the event that a citizen for some reason has not applied for a benefit for the property he has chosen, the inspectorate will independently provide it for the largest tax amount of the property owned.

Any profit made using real estate deprives the pensioner of the right to financial support for tax payments.

If a benefit recipient purchases a new house or is engaged in construction on his own, then he can write an application to the tax authority for reimbursement of cash expenses - a tax deduction.

Do I have to pay tax on garage sales?

If the garage owner officially sold the garage or car, then he received a profit on which he must pay taxes. There are two options for paying the tax depending on how many years the owner has owned the property.

If more than 3 years

In this case, you will not have to pay income tax. Since 2010, owners of such property have been exempted from filing declarations and paying taxes after the sale. This applies to relationships that arose after January 2009.

Deposit “Savings Account” Home Credit Bank, Person. No. 316

up to 8.5%

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Make a contribution

If less than 3 years

In such cases, there is a possibility that the owner is engaged in repurchasing. In this case, the tax is determined by one of 2 options:

250,000 rubles are deducted from the amount received upon sale if there are no documents confirming the existence of acquisition costs. From what remains you need to pay 13%.
The income that was received is reduced by the amount of expenses associated with the acquisition of property, regardless of when it was purchased. 13% is paid on the balance. Privatization costs cannot be applied to this method, since this is not a purchase.

If a foreign citizen sells the garage, he will have to pay 30% as a non-resident.

The sale price is specified in the contract, which becomes the basis for filling out the declaration. You should not obviously underestimate the price in the contract - Federal Tax Service specialists can check this information and request the cadastral value.

Land benefits

Land tax benefits for pensioners in 2021 have clearly defined boundaries - citizens have every right not to pay for 6 acres of their own land. If a private plot has an area above the established size, then the difference must be paid.

The group of tax benefit recipients also includes heroes of the USSR and the Russian Federation, disabled people of the first and second groups, veterans, etc.

Pensioners who own several plots of land are required to choose one if they wish. Pensioners must inform the Federal Tax Service about their choice or when they become entitled to a property tax benefit before December 31 of the current year.

You can learn more about the specifics of land tax rates in the “Important to know” section at the following link.

Personal income tax benefits

Personal income tax is the main type of direct taxes for individuals. By law, this tax is not imposed on any type of pension, including old-age and disability payments. This, of course, has a direct benefit for citizens receiving these payments.

As for the wages of working pensioners or pre-retirees: funds received as a result of commercial activities (rent or sale of housing, business and other types of income), this will have to be shared with the state in any case.

Working pensioners, in turn, can take advantage of very beneficial support from the state: on their income, taxed at a rate of multiples of 13%, they have the right to file a claim for a property deduction and return personal income tax. That is, a pensioner buying a property can receive compensation for the personal income tax paid for the year in which he purchased it and for the previous 3 years (a total refund for 4 years).

Right to land for a garage

Some of the pensioners have disabilities

(or receive a disability pension), and they are entitled to another benefit regarding garages. The Law “On Social Protection of Disabled Persons in the Russian Federation” states that disabled people have the right to receive a place to build a garage or parking lot near their place of residence out of turn. True, in practice it turns out to be difficult to get at least something from municipal authorities.

So, this right only means that a disabled person can receive a plot of land for a garage or parking lot without holding a tender

. At the same time, the allocation of land must comply with all urban planning standards.

In addition, land near apartment buildings usually belongs to apartment owners on the basis of common shared ownership. Accordingly, in order to get a place to build a garage, you will need to enlist the support of a general meeting of residents of the house. And, as practice shows, residents are usually not ready to vote for something that will improve the lives of people with disabilities.

But even after the land is allocated, the law assumes that the disabled person will build the garage itself at his own expense

– no government subsidies are allocated for these purposes.

In practice, the problem is solved in another way - in each organized parking lot, at least 10% of the spaces are allocated for cars driven by disabled people. But any disabled person will be able to park their cars there - such places cannot be named. In addition, the parking space must be located at a certain distance from the house (and for large parking lots this is 100 meters) - in this case, all the benefits of placing a parking space near the house are lost

State fees when going to court

In case of applying or filing claims to various types of judicial bodies (magistrates' court, pension fund, etc.), pensioners do not have to pay state fees. The following conditions affect this:

The appeal is related specifically to the pension issue (non-payment of benefits, refusal to provide benefits and other problems);
The pensioner's claims do not exceed 1 million rubles.

If questions arise from other areas, pensioners pay state fees in accordance with the general procedure.

How can retirees get tax benefits in 2021?

In order to receive benefits for paying taxes for pensioners in 2021 (for transport, land, property taxes), an individual must submit an application. To complete the corresponding application, you will need a passport and pension certificate.

There are several ways to qualify for benefits:

Contact the tax office in person;
Send a registered letter;
Contact the MFC;
Submit an application in your personal account online.

You also need to take into account the deadline for submitting your application. If an individual has reached pre-retirement age in 2021, then the application must be submitted before May 1, 2022. If you did not manage to submit your application on time, remember that the tax office will only be able to recalculate it for 3 years. It is better to contact the Federal Tax Service in advance and take care of future financial support. The recalculation is completed within a month; if, after this period, tax charges arrive in the same amount, contact the tax office directly. There they will explain to you why preferential accounting did not occur when calculating the total amount.

How the garage amnesty will work

At the end of last year, a bill on the so-called garage amnesty was introduced to the State Duma. The government has decided to allow garages built without registration to be legalized in a simplified manner, similar to the dacha amnesty.

Under the garage amnesty, owners will receive two main benefits related to garages:

the opportunity to register a plot of land belonging to state or municipal property on which the garage is located. The right to land will be confirmed by indirect documents - for example, a decision on the distribution of garages, checks for payment to the cooperative for the operation of the garage, previously received technical inventory documents and other documents. It will be possible to register only areas under garages built before 2014;
simplified procedure for registering a garage as a real estate property. All garages will be automatically registered in the cadastral register and the ownership of them will be registered. All this will be done at the MFC, and the garage owner will not even have to pay a state fee.

One of the reasons for launching the garage amnesty was the fact that pensioners simply will not have enough money to register their garage with the cadastral register.

and register ownership. But there are no separate benefits under the program for pensioners yet.

How to quickly pay current taxes online?

You can find out about any tax charges and quickly pay them using the “Payment for Government Services” portal. All you need to do is follow the link to pay your taxes online and then search. Just enter your Taxpayer Identification Number (TIN) or UIN and view the full information about your debts without leaving your home. After all payment transactions have been completed, you will receive confirmation of payment - an electronic receipt.

Using this portal, you can always be aware of any tax arrears and prevent penalties from increasing. Data is updated in the GIS GMP and the Federal Tax Service databases daily, for the balance and current status of the taxpayer - within 7-10 days from the date of payment.