Property tax for retirees in 2022

At the present time, the situation when the tax authority requires a pensioner to pay the personal property tax (hereinafter referred to as NIFL), otherwise called property tax, or real estate tax, is quite vital, real and not at all fantastic. And now such cases are not isolated, and their reasons are different.

Yes, pensioners in Russia, as citizens whose financial situation usually leaves much to be desired, are “by law” given a number of benefits, among which, almost “from time immemorial,” was an exemption from paying NIFL.

Indeed, for a long time this benefit was unconditional. However, changes to tax legislation introduced since 2014 have complicated the situation; as a result, pensioners also became POTENTIAL property tax payers.

However, pensioners still have preferential grounds for exemption from this unwanted tax, and they are given in Article 407 (clause 4) of the Tax Code of the Russian Federation.

And in 2022 the situation will be as follows.

What taxes do pensioners pay and what benefits do they have?

In accordance with paragraph 2 of Art. 217 of the Tax Code of the Russian Federation, state pension provision does not fall under the group of taxable income. No tax is paid on the pension and is not deducted when calculating its amount.

The current tax legislation distinguishes between several main categories of taxes paid by individuals: federal, regional, local. These categories include all obligations that individuals, including pensioners, are required to comply with.

For convenience, each of these categories will be considered separately. It will also be determined whether pensioners are required to pay this type of tax, or have the right to receive benefits or a complete exemption.

Personal income tax

In terms of income received by pensioners, with the exception of the state pension, no benefits are provided. For working pensioners, employers pay personal income tax in the same manner as for other employees.

If a pensioner is engaged in any income-generating activity, then he is obliged to pay personal income tax on time in the amount of 13% of income. The tax is classified as federal, so regional and local authorities cannot in any way influence the fulfillment of this obligation.

This obligation applies to all other types of income, including lottery winnings. Therefore, any income must be taxed. Here, pensioners are treated the same as all other citizens of the Russian Federation. Summary: pensioners pay income tax on income not specified in Art. 217 Tax Code of the Russian Federation.

There are no benefits for individuals, including pensioners. This rule most affects working pensioners, whose taxes are actually paid by the employer. Pensioners pay all federal taxes that apply to individual entrepreneurs and individuals, and specified in Article 13 of the Tax Code of the Russian Federation.

Conditions under which a pensioner is exempt from NIFL

1. The tax is not charged for pensioners of all categories (including working ones); the main criterion is their receipt of pension payments.
2. Requirements for real estate that are eligible for the benefit:

• the property belongs to the pensioner on the right of OWNERSHIP;
• the object is not used for business activities, that is, it is not a source of income;
• the cadastral value of the property should not exceed 300 million rubles.

1. A pensioner is exempt from NIFL only for ONE OBJECT of each type of real estate (listed in the next section of the article); Accordingly, being the owner of real estate of VARIOUS TYPES, he receives the legal opportunity not to pay tax on several objects.

Transport tax

This type of tax is included in the regional category. That is, there is no single tax rate, as is the case with income tax. The final rate is set at the regional level, so this indicator may differ in two different regions of the Federation.

Therefore, the transport tax does not fall under federal incentive programs. If benefits are provided, then only at the regional level. As practice shows, in a number of regions of the Russian Federation, concessions on this tax are provided for WWII veterans, labor veterans, heroes of the USSR (Russian Federation), and disabled people of certain groups.

For example, in Moscow, ordinary pensioners who are not included in the list of beneficiaries pay transport tax on the same basis as other categories of citizens. Therefore, to clarify this information, the pensioner needs to contact the territorial tax authorities at the place of residence (permanent registration).

The remaining regional taxes are the gambling business tax and the corporate property tax. They apply to legal entities and do not affect pensioners in any way. As a result: pensioners pay only transport tax among regional taxes. If a pensioner can count on a benefit, then for this he needs to submit an application to the tax authorities: these preferences are of a purely declarative nature.

Benefits for individuals on property tax in 2022

Certain categories of citizens are able not to pay property taxes - those with benefits pay up to 50%. Subsidies apply exclusively to real estate that is not used in the commercial sphere, and they apply only to one type of housing, for example, a house or a dacha.

Benefits are shared by:

• basic for certain categories of the population;
• main ones, allocated for certain types of real estate objects;
• subsidies assigned by regional authorities (each entity establishes its own type of benefits).

The following are exempt from tax:

• retired people
• Heroes of Russia or the Soviet Union;
• WWII veterans,
• participants in the war in Afghanistan,
• disabled people of groups I and II, disabled children;
• people affected by the Chernobyl accident.

Owners of workshops, studios, dance complexes - territories where they are engaged in the development of creative professions - are exempt from taxes. Also, the abolition of property tax applies to small premises for household needs. The main thing is that they should not do business with them.

Payments for real estate are a local government fee. Therefore, the heads of republics, regions and regional centers can establish benefits at their discretion.

Property tax for individuals

This type is included in the category of local taxes. Taxpayers here are individuals who have ownership rights to property recognized as an object of taxation. Despite the fact that the tax is recognized as local, tax benefits introduced by Federal Law dated October 4, 2014 N 284-FZ are common to all.

Pensioners who have the right to receive a state pension, regardless of the circumstances, as well as persons who have reached 55 and 60 years of age (men and women). In addition to pensioners, federal legislation provides for a number of preferential categories (Article 407 of the Tax Code of the Russian Federation).

Personal property tax for pensioners: what are the benefits?

The benefit for pensioners is not expressed in a reduction in the tax rate or any other components of this tax. Federal legislation exempts pensioners from paying personal property taxes in respect of only one item of each type of property subject to taxation.

In accordance with paragraph 4 of Art. 407 of the Tax Code of the Russian Federation, the following types of taxable objects are recognized:

• Apartment, part of an apartment (share), room.
• Private house or part of a house.
• Premises used for professional creative activities - ateliers, workshops, studios, libraries, open thematic museums.
• Garage, parking space, parking space.
• Outbuildings whose area does not exceed 50 square meters. meters, and which are used for personal farming, individual housing construction, summer cottage farming, and gardening.

The bottom line is that one object from each category of property is exempt from tax. That is, this is one apartment, one residential building, one garage, and then on the same principle. If a pensioner has one house and one garage, then in both these areas he is completely exempt from paying taxes.

If there are two apartments and several parking spaces, then the pensioner chooses one apartment and one space for which he will not pay tax. The tax base will be calculated for the other apartment and other parking spaces. The same applies to all other categories: a pensioner can choose only one object from each category. For the rest you will have to pay tax in accordance with local regulations.

A benefit is provided only if the object is not used by the taxpayer for business purposes. The use of benefits is of a declarative nature. The pensioner must submit an application in the prescribed form to receive the benefit to the territorial tax authorities.

If a pensioner has not notified the tax authorities of his right to receive a benefit, the Federal Tax Service, upon receiving relevant information from other sources, receives grounds to apply the benefit unilaterally, without the knowledge of the taxpayer. In this case, the benefit applies to the object in respect of which the maximum tax amount is calculated. And such a mechanism is provided for all categories of taxable objects.

Property tax benefits for pensioners

Relief on payment of property tax is provided to the following persons:

• pensioners;
• disabled people since childhood;
• disabled people of groups I and II.

The above categories have the right not to pay the property tax at all. However, there are also restrictions on the provision of this benefit. So, if a pensioner owns two or more real estate properties, then the tax break applies to only one of them. For everything else you will have to pay tax. For example, if a pensioner has two apartments, then he pays only for one.

The tax benefit does not apply to so-called luxury real estate. It should be understood as an object whose cadastral value exceeds 300 million rubles. In addition, disabled citizens will have to pay for commercial real estate. This applies to offices, warehouses, production facilities, and so on.

For the house

The pensioner does not pay for property even if he owns a private house .
In this case, it does not matter in which locality this property is located - urban or rural. Attention! There is also no tax paid on outbuildings, such as: garages, sheds, permanent greenhouses, etc.
Many pensioners are concerned about the issue of taxation of dachas. Not everything is so simple here, since the payment for the dacha is not single, but consists of several components, namely: property tax and land tax. The latter will be discussed in the corresponding section of the article, and as for the payment for a country house, a benefit may apply to it. However, in practice, pensioners more often use tax exemptions for their homes, so they still have to pay for a dacha, which is an additional piece of real estate.

For the apartment

Most pensioners live in their own apartments, which are their only piece of real estate under their right of ownership.
Just as in the case of an individual house, a disabled citizen is exempt from the obligation to pay tax for it.

In practice, an apartment is often in shared ownership, that is, it is owned by several people at once, among whom there may or may not be beneficiaries. How is the tax paid for this property in this case?

It should be understood that the object of taxation in this case is a part of the entire common property. For example, if a citizen owns ½ share, then he will not pay the tax in full, but only in proportion to his part of the property. That is, 50% in this case.

Accordingly, each owner pays a fee based on the volume of his property rights. Pensioners do not pay for their share; they are exempt from it on a general basis.

Reference! If a pensioner owns several shares, then the benefit applies to only one of them.

For the land

The procedure for calculating land tax differs from payments for apartments and houses. In this case, the object of taxation is the right of ownership of a land plot. Proceeds from this tax are sent to local budgets and its main feature is that the procedure for calculating and determining the circle of persons who have benefits for its payment is not reflected in federal legislation.

This is determined by local authorities by issuing relevant regulations. Because of this, an uneven situation has arisen when in some regions pensioners are exempt from paying land tax, while in others they pay it in full.

To clarify information regarding fiscal benefits, citizens should contact the Federal Tax Service at the location of the property.

Land tax

Land tax is included in the group of local taxes. Federal legislation establishes a list of benefits that reduce the tax base or completely exempt subjects from paying land tax.

Pensioners are entitled to receive such benefits. The mechanism for providing it is to reduce the tax base, based on a decrease in the area of ​​the land plot by 600 square meters. meters. Land tax for individuals is calculated based on the area of ​​the plot, therefore, if the total area is, for example, 1000 sq. meters, then the tax base will be calculated only on 400 square meters. meters (4 acres). Consequently, here we are talking, rather, not about complete exemption, but only about a reduction in the tax base.

Full exemption is due only if the tax base is 0, ― if the area of ​​the plot is equal to or less than 600 square meters. meters. These amendments apply to areas located:

• Owned by the taxpayer.
• In lifelong inheritable ownership.
• For permanent (indefinite) use.

Regardless of the number of plots that a taxpayer owns or uses, the reduction in the tax base applies to only one of them. The pensioner independently sends a notification to the tax authorities, which marks one of the areas for which the benefit will be applied.

If the notification is not received, the Federal Tax Service has the right to obtain such information independently. If a pensioner owns several objects, the tax authorities apply the benefit to the one in respect of which the maximum tax amount is calculated.

Does a pensioner pay property tax?

The current benefit for pensioners for paying property taxes has been retained until 2022. The essence of the current law is that pensioners do not pay such a tax even if they own property. In practice, this means that having an apartment and a dacha does not imply payment of a fee. However, if a pensioner owns several apartments, benefits are provided only for one of them, while the second must be promptly transferred to the state budget. The choice is left to the taxpayer himself.

Deposit "Maximum Income" Moscow Credit Bank, Person. No. 1978

up to 21%

per annum

from 1 thousand

up to 730 days

Make a contribution

Complete list of taxes paid by pensioners

These are the main taxes that pensioners are required to pay on an equal basis with other citizens. For each of the regional and local taxes, benefits may be provided. Where and exactly what benefits apply should be clarified locally. At the same time, a non-exhaustive list of mandatory taxes is as follows:

• Income tax - on all sources of income not expressly specified in Art. 217 Tax Code of the Russian Federation.
• Property tax for individuals.
• Transport tax.
• Land tax.

In addition to these payments, there is payment for utilities, which are commonly called taxes. Still, this is not an entirely correct point of view: utilities should be considered separately from taxes.

5 / 5 ( 2 voices)

about the author

Klavdiya Treskova is an expert in the field of financial literacy and investment. Higher education in economics. More than 15 years of experience in banking. He regularly improves his qualifications and takes courses in finance and investments, which is confirmed by certificates from the Bank of Russia, the Association for the Development of Financial Literacy, Netology and other educational platforms. Collaborates with Sravni.ru, Tinkoff Investments, GPB Investments and other financial publications. [email protected]

Is this article useful? Not really

Help us find out how much this article helped you. If something is missing or the information is not accurate, please report it below in the comments or write to us by email

Comments: 17

Your comment (question) If you have questions about this article, you can tell us. Our team consists of only experienced experts and specialists with specialized education. We will try to help you in this topic:

Author of the article: Klavdiya Treskova

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya

1. Marianne
   02/21/2022 at 05:14 Good afternoon. I am a pensioner living in the village of Ramenskoye, Moscow Region. In accordance with paragraph 8 of paragraph 5 of Article 391 of the Tax Code of the Russian Federation, the tax base for land tax is reduced by the cadastral value of 600 square meters of the area of ​​one land plot at the choice of the taxpayer owned. However, By decision of the Council of Deputies of the Ramenskoye City District dated November 20, 2019 No. 7/7-SD, from 01/01/2020 the tax benefit in the form of 20% on land tax for pensioners was canceled in connection with the merger of municipalities into the Ramenskoye city district. That is, starting from 2022, there will be no benefit for pensioners in paying land tax. Is this legal?
   Reply ↓ Anna Popovich
   02/28/2022 at 01:22

   Dear Marianna, such a tax deduction is provided in relation to one plot of land at the choice of the taxpayer for the following categories of citizens: - disabled people of groups 1-2, disabled since childhood, disabled children; — veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of military operations and persons from special risk units; — “Chernobyl victims” and citizens exposed to radiation at the Mayak PA and the Semipalatinsk test site; - pensioners and “pre-pensioners” - women 55 years old, men 60 years old, as well as those whose right to a pension would have come earlier than this age according to the rules that were in force before the retirement age was raised (for example, women from 50 years of age are exempt from tax, men from 55 years, if they have developed northern experience - 15 years in the Far North or 20 years in areas equivalent to them); - persons with three or more minor children.

   Reply ↓