What are provided
The legislation of the Russian Federation defines both types of support measures and categories of citizens who can use certain options. An important factor is a person’s place of residence, since some support measures are regulated at the subject level.
At the Federation level, support measures are regulated by the following articles of the Tax Code of the Russian Federation:
- Art. 217 (regarding personal income tax);
- Art. 391 (in part of land);
- Art. 407 (regarding property).
Subjects of the Federation can establish additional provisions, for example, reducing the tax base. You can find out the specifics of regional taxation on the website of the Federal Tax Service, in the “Reference Information” section.
First you need to select the tax you are interested in.
The system will issue a regional regulation establishing tax rates and payment terms.
By clicking on the “Details” button, you will be taken to a page where rates, regional benefits, etc. are indicated.
Procedure for applying the new tax deduction
If several land plots are registered in the name of a pensioner, you can take advantage of the new tax benefit only on one of them, at the payer’s choice. This is indicated by the new clause 6.1 of Art. 391 Tax Code of the Russian Federation.
The tax authorities must be notified of this choice of site. The deadline is set until November 1 of the year, which is the tax period. That is, from which the beneficiary wishes to apply the deduction for the relevant area. Moreover, this decision must be final: after November 1 of the year, it is impossible to replay it and submit an updated notification with a different site.
EXAMPLE
Pensioner Shirokova owns 2 land plots in 2022. At the end of October 2022, she notified the Federal Tax Service about the area for which she wants to receive a deduction for the period 2022.
Most likely, you will not have to submit any documents other than the notification. The tax office should already have the necessary information as part of interdepartmental exchange. As a last resort, you can indicate the cadastral number of the plot and the document justifying its ownership (purchase and sale agreement, etc.).
Please note: the notification form for the selected site and the procedure for filling it out are approved by the Federal Tax Service of Russia. Surely, an electronic format will also be developed so that it can be sent through an individual’s personal account on the website of the Federal Tax Service of Russia. And what is important, you can send this document to any inspection of your choice.
If for some reason the beneficiary did not have time to submit a notification or completely ignored this opportunity, he will not be left without a deduction. When calculating the tax, the inspectorate will apply it to the area for which the calculated tax will be the highest. Which is quite fair.
Who is eligible
Let us consider in more detail which categories of persons may be entitled to what.
| Category name | Options |
| Old age pensioners | Pensioners are exempt:
|
| veteran of labour | Benefits for pensioners:
|
| Citizens who continue to work | Tax benefit for pensioners:
|
| Disabled people of groups 1, 2, 3 |
|
Thus, tax benefits for pensioners on real estate, transport, personal income tax, and other types of them are a significant amount of help for the category of persons under consideration.
Land tax
Such collection is the authority of local authorities. But at the Federation level, mechanisms have been established that reduce the amount by the cadastral value of their existing land with an area of 600 square meters. m. This means that you do not need to pay for plots of 6 acres or less.
A complete exemption from payment can be established by the authorities of the municipalities of the subject, so information of this kind can be obtained from the local administration.
Article 395 of the Tax Code of the Russian Federation completely exempts from land tax only residents of the North, Siberia, and the Far East, if they belong to the category of small peoples.
Transport tax
This fee is regional. The Tax Code of the Russian Federation does not contain specific rules for exemption from payments for transport, but there are still some peculiarities.
Transport tax is not paid for:
- agricultural machinery;
- water transport with a power of less than 5 HP. With.;
- cars and motorcycles with a power of less than 100 hp. pp., as well as transport, which serves as a means of rehabilitation for the disabled.
Regional differences exist. Thus, some entities are reducing the rate or completely eliminating the payment of amounts.
This type of support is not available in all regions. The vast majority of areas maintain a tax on cars, regardless of whether a person uses the car throughout the year or seasonally.
Personal income tax
This fee is the main source of income for local budgets, therefore no benefits are provided at the federal level.
However, pension payments are not included in the tax base and, accordingly, are not subject to personal income tax. These are:
- pensions, social benefits;
- the amount of financial assistance from the employer to former employees who went on vacation, for sanatorium treatment, medical care, medications, but in the amount of no more than 4,000 rubles per year
In addition, by purchasing real estate, you can receive a personal income tax deduction. The conditions are the purchase at the expense of the senior citizen and the transfer of the object into his ownership.
Support measures of this type do not apply to real estate properties worth more than 300 million rubles.
You need to understand that if the property is used for profit (for example, renting out an apartment), the person will not receive any relief.
Who can receive tax benefits?
The law classifies pensioners who can use these tax benefits as those who have a pension established in accordance with pension legislation. At the same time, the actual recipient of a pension assigned to another person is not among the pensioners enjoying the benefits provided for by the Tax Code of the Russian Federation.
This could be, for example (letter of the Ministry of Finance dated August 15, 2018 No. 03-05-04-01/57921):
- a representative of a child who has been assigned a survivor's pension;
- guardian of an incapacitated citizen.
Benefits for pre-retirees
In the Russian Federation last year, there were lengthy consultations on the issue of supporting people whose retirement age has been raised. As a result, from 2022, Federal Law No. 378-FZ dated October 30, 2018 supplemented paragraph 5 of Article 391 of the Tax Code of the Russian Federation with an important provision that secured tax benefits for the “pre-retirement” category.
Who belongs to the category
The group under consideration includes only those who have 5 years or less left until the period when they will be assigned an old-age insurance pension. This category also includes persons for whom an old-age insurance pension is established on an early basis. In accordance with the new provisions of the law, men retire at 65 years old, women at 60 years old. This means that upon completion of the reform of the pension system, pre-retirees will include men over the age of 60 and women over 55 (if there are grounds for benefits upon retirement, the previously designated age). Thus, people who have less than five years left until retirement are eligible to claim new tax preferences.
In the coming period, while the transition stage continues, the age of the pre-retirement person will constantly change. In the period from 01/01/2019 to 12/31/2023, the pension threshold will be increased by one additional year, which means that the age of inclusion in the group of pre-retirees and the right to receive tax breaks will be adjusted.
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.
Types of benefits for pensioners
For pensioners, the state has provided a list of taxes for which a person can apply and receive benefits.
Land tax benefits
A pensioner has the right to a tax benefit in the form of a reduction in payment by the cadastral value of 6 acres of land owned by him/her by right of ownership/lifelong ownership. This means that a plot of land within a given area is not subject to taxation - no tax payment is provided. If the area exceeds 6 acres, the tax payment on land will be calculated only in that part that exceeds 6 acres.
A pensioner can claim a tax benefit only for the 1st section.
IMPORTANT!
The right to the plot must be registered directly in the name of the pensioner - only in this case will he be able to claim a tax benefit.
Property tax benefits
A pensioner has the right to receive an exemption from tax payments for:
- apartment;
- House;
- garage;
- parking space;
- outbuilding with an area not exceeding 50 sq.m.
IMPORTANT!
A pre-retirement person can be exempt from tax payments for only one piece of real estate. If a pensioner has two apartments and two garages, the tax exemption will be established for only one apartment and one garage.
Transport tax
Transport tax benefits for pensioners do not apply to federal legislation. Each subject of the Russian Federation, both Moscow and any other, has the right to decide independently whether to provide such a measure of support to pensioners or not. Only the regional legislator decides who, in what amounts in rubles. or percentage and in what order can one claim a benefit for reducing the transport tax rate. In those regions where there is such a benefit for pensioners, it most often amounts to a discount of 50% of the amount of payment required by the pensioner.
How it was until 2022
First, let's look at the norms of the Tax Code of the Russian Federation regarding land tax benefits. Based on clause 5 of Art. 391 of the Tax Code of the Russian Federation in the previous edition, certain categories of individuals - payers of land tax had the right to a deduction from the tax base in the amount of 10,000 rubles within one municipal territory where the land owned by them by right of ownership, permanent (perpetual) use or inherited for life is located possessions. That is, the deduction was provided in the form of a fixed amount. The tax inspectorates themselves took this benefit into account when calculating the land tax and generated consolidated tax notices after deducting this “benefits”.
However, this benefit applied only to 7 categories of payers:
1) Heroes of the USSR and the Russian Federation, full holders of the Order of Glory;
2) disabled people of groups I and II;
3) disabled people since childhood;
4) veterans and disabled people of the Second World War and other military operations;
5) Chernobyl victims who were affected by the accident on the Techa River and the events at the Semipalatinsk test site;
6) testers of nuclear and thermonuclear weapons, liquidators of accidents at nuclear installations at weapons and military facilities;
7) who received or suffered radiation sickness or became disabled as a result of nuclear tests and exercises.
This deduction did not depend in any way on the cadastral value of the land, as well as the financial situation of land tax payers. For example, pensioners are not on this list. Many noted this injustice, and they managed to reach the head of state.
How to apply
The answer to the question of how to apply for a tax benefit for a pensioner is as follows:
- contact your local Federal Tax Service office in person;
- send a set of documents by mail to the address of the local Federal Tax Service in the form of a registered letter;
- submit an application through the Federal Tax Service website;
- through your employer.
Documents you will need:
- Russian passport;
- certificate confirming status;
- TIN;
- documents on the ownership of the property for which a person claims a deduction.
Thus, the legislator, both at the Federation level and at the local level, has provided a number of concessions in the form of tax breaks for pensioners, while increasing the degree of their social protection.
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.
