Land tax benefits in the Moscow region: types and grounds for receiving

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 2022 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 breaks 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, 2022 for all pensioners.

Legislation

Due to the fact that land tax is classified as local, its legislative regulation is carried out at two levels - federal and regional. Therefore, the main regulatory legal acts in force in this area will be:

• Tax Code of the Russian Federation. Chapter 31 of the Tax Code of the Russian Federation provides the basic rules and requirements regarding the calculation of land tax, its payment or the provision of certain benefits for it. When developing local legislative acts, the provisions of the Tax Code of the Russian Federation must be taken into account.
• “Law on Land Tax” of the locality where the site is located (hereinafter referred to as the Law). This document is already local and already establishes specific interest rates and possible benefits for payers.

As for the Moscow region, each individual administrative location has its own local law, the provisions and requirements of which may differ slightly. Therefore, the benefits provided to payers, as well as the conditions for receiving them, may also be different.

Transport tax benefits

Transport tax benefits for pensioners in 2022 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.

Procedure and features of tax calculation

The calculation of tax in a situation where the payer is entitled to a benefit directly depends on what exactly it is. The following options are possible:

1. Reducing the tax amount by a certain amount. For example, some categories of payers are provided with discounts on its payment (most often in the amount of 50%). In this case, the tax is calculated according to the general rules, after which the result obtained is multiplied by 50%. This amount will be payable.
2. Reducing the tax base. In this case, before calculating the tax using the formula, you must first establish the base on which this will happen. To do this, you need to subtract the amount of the deduction established by law from the cadastral value of the plot indicated in the documents. The resulting figure is then multiplied by the current interest rate.

As a rule, the payer will not need to independently calculate the amount of tax unless he is a legal entity. For individual entrepreneurs and citizens, all calculations are carried out by tax office employees, after which they receive a ready-made notification with the total amount.

However, it is worth knowing the formula for land tax and the amount of benefits due to check the correctness of the calculations of the Federal Tax Service.

How to correctly draw up a land donation agreement? What is the tax rate for an apartment and what does it depend on? Read more about this in our article. Do you want to issue a deed of gift for a share of an apartment? The step-by-step procedure is described here.

Property tax benefits

The amount of property tax relief for pensioners in 2022 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.

Benefits for paying land tax. Who is eligible and who is exempt from paying completely

Who should pay land tax

According to the law, this responsibility is assigned to the owners of land plots, regardless of the size and purpose of the land.
If you bought land to build a house or you have 8 acres in a gardening partnership, this rule also applies to you. Those who receive land as a gift or use it by right of lifelong inheritable ownership are also required to pay tax. The law makes no exceptions: land tax must be paid by everyone who does not fall under the benefits of land. The amounts are different throughout Russia, since they are approved not at the federal, but at the local level. Local authorities can set meager tax rates, but this is not profitable for the budget. Therefore, the tax is usually calculated at the maximum rate recommended by the state. This:

• 0.3% of the cadastral value of socially significant lands, that is, those used for summer cottages or the construction of private houses;
• 1.5% for other land, land used for commercial activities usually falls into this category.

If you rent a plot, this rule does not apply to you. Only land owners, not tenants, pay land tax. You only have to pay rent to the owner.

Who is eligible for land tax relief?

A benefit implies complete or partial exemption from the tax burden. Land tax benefits do not apply to other types of taxation, although some categories of citizens may benefit from a relaxation of the tax burden on other payments.

The tax code establishes groups of people who do not have to pay to own land. These are the so-called federal land tax benefits, and they are valid in all regions of the country.

The list of beneficiaries includes:

• people who have the title of Hero of the USSR or the Russian Federation;
• disabled children;
• disabled people since childhood, as well as people with disabilities of groups 1 and 2;
• veterans of the Great Patriotic War;
• liquidators of the accident at the Chernobyl nuclear power plant, as well as persons who suffered radiation exposure while performing their official duties: liquidators of nuclear installations, testers of nuclear weapons or space technology;
• pensioners - women over 55 years of age and men over 60 years of age who receive a state pension;
• large families - families with three or more children.

It is important to note that although these groups of people are entitled to land tax breaks, they are not completely exempt from the fee. The benefit applies only to a plot of 6 acres; we will explain how it is calculated below.

At the federal level, only the indigenous peoples of the North are completely exempt from taxation - small groups of people who live in communities in the cold northern regions and preserve traditional trades and crafts.

At local levels, the list of tax benefits for land tax may be wider. In some regions, the authorities completely exempted pensioners, war veterans and large families from paying it. In others, labor veterans and low-income citizens were added to this list. You can find out whether you are entitled to tax breaks for land tax only at your local tax office. If you cannot find a phone number in your region, call the federal hotline: 8.

How are land tax benefits calculated?

If you fall into one of these categories, you can deduct a tax-free minimum of 600 square meters from the area of ​​your plot. Here are some examples of benefit calculations.

You have a plot of land in SNT with an area of ​​4 acres.

This is 400 square meters, which is less than the preferential area established by law. This means that there is no need to pay tax: the area of ​​the plot does not exceed the tax-free minimum.

You built a house on a plot of 8 acres.

This is 800 square meters, which is more than the established minimum. Subtract 600 square meters from your area and get 200 square meters. It is from this area that the tax will be calculated.

You and your brother or sister own a plot of 8 acres, which you inherited from your parents.‌

The estimated area for tax calculation will be 2 acres, since the tax is calculated based on the area of ​​the plot, regardless of the number of owners. And tax notices will be sent to each owner with a payment amount based on your share of the plot.

You have two plots: a dacha with an area of ​​6 acres and an individual housing construction plot with an area of ​​8 acres.

The tax-free minimum applies to only one of them. You can decide for yourself which of the plots you will not pay for. To do this, you need to fill out a form and submit it to the tax office in your city.

If you have plots in different regions of Russia, the amounts of payments for them may differ. In this case, it is advantageous to choose the site with the highest cadastral value to receive the benefit.

What is needed to receive a tax break on land tax

The Federal Tax Service assures that you do not need to apply for benefits for land if you already use benefits from the state when paying other taxes, for example, property or transport. This means that the tax authorities have documents in their database that confirm your right to ease the tax burden.

If you have not received tax support before this time, you need to apply to the inspectorate in your city. Until you do this, tax will be charged as usual.

You need to fill out the application using the form, attach documents confirming your right to the benefit, and send it to the tax office in a way convenient for you:

• by mail;
• come to the appointment in person;
• come to the MFC and submit an application there;
• download and send in your personal account on the Federal Tax Service website.

If you have two plots, attach a statement indicating which of the benefits should apply. If you don't do this, the tax authorities will apply it to the most expensive one - that is, the larger area.

The application will be considered within 30 days. If the attached documents are not enough to make a decision, the tax authorities will request them from you and the period for consideration of the application will be extended for another 30 days. After this, you will receive a notification confirming the benefit or refusal with an explanation of the reasons. The notification will come in the same way you sent the application - by mail or to the taxpayer’s personal account.

Frequently asked questions about land tax benefits for individuals

Let us dwell on the questions that often arise when applying for land tax benefits.

How can I find out if I am one of the beneficiaries in my region?‌

This can be done at the local administration, social service or tax office. It is convenient to use the electronic service, which is available on the Federal Tax Service website. Here you can select the type of tax - land, indicate the region of your residence and go to the "Local benefits" page.

Are there any deadlines for submitting applications?‌

No, you can submit an application to the tax office at any time. But in order for the benefit to be applied, this must be done before May 1. Otherwise, the calculation of land tax, which is carried out for the previous year, will be made without deductions.

I wrote an application, but the tax was assessed without a benefit.‌ ‌Why?‌

This may happen if you applied too late - in the second half of the year or as a result of a clerical error. In any case, the erroneous accrual must be reported to the tax office. There is a special service for filing applications and complaints. There is no need to register there. You need to select a situation from the proposed list, go to the desired tab and fill out a short form: enter the tax notice number and tax authority code. The service is easy to use, it helps with pop-up tips, there will be no difficulties in working with it.

Where can I find out if I have land tax debts?‌

To do this, you can use the “‌Autonalogs‌” service. Fill out a simple form on the website, indicate your Taxpayer Identification Number (TIN) and email address. Information about tax debts will appear in a few seconds. Here you can pay taxes taking into account benefits without registering.

Land benefits

Land tax benefits for pensioners in 2022 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).

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 2022?

In order to receive benefits for paying taxes for pensioners in 2022 (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 2022, 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 to determine the base for calculating land tax

The tax base is the cadastral value of the land recorded in the Unified State Register at the beginning of the year. It is determined by each region during the state cadastral assessment, which is carried out at least once every five years.

Organizations must find the cadastral value and calculate the base themselves; the tax office only controls the process. But for individuals and individual entrepreneurs, inspectors calculate the tax themselves based on the data they receive from Rosreestr.

You can find out the cadastral value in the taxpayer’s personal account, on the public cadastral map of Rosreestr or in an extract from the Unified State Register of Real Estate.

If you have a standard situation, then to calculate tax and advance payments it is enough to take the cadastral value. But sometimes a special procedure is used, for example, if the cadastral value of a plot has changed during the year, the plot is owned by several persons or is subject to deduction.

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.