Who has transport tax benefits in 2022 - 2022?

Tax incentives for transport tax: where to look for the list

Transport tax (TN) is a regional tax, therefore the Tax Code of the Russian Federation sets only the general framework of taxation.
The specifics of payment can be established by the authorities of a constituent entity of the Russian Federation by their laws. In particular, they have the right to introduce tax benefits for transport tax and determine the grounds for their use by taxpayers - this is directly stated in Art. 356 Tax Code of the Russian Federation. Therefore, in order to find out who has transport tax benefits, you need to refer to the law of the corresponding region, which can be found on the Federal Tax Service website. But first, it’s worth establishing whether the vehicle is subject to TN taxation.

To learn how tax rates can vary by region, read the material “Transport tax rates by region - table.”

Benefits for veterans, disabled people and families with many children

Disabled people of the first and second groups (and sometimes the third) should take care of how to reduce the transport tax, since they are first-priority beneficiaries. Disabled people can count on relief in almost all regions. The tax can be reduced not for all vehicles that a disabled person has, but only for one vehicle.

Many regions specify a limit on the maximum number of horsepower that the car of a beneficiary applying for a reduction in contribution must have. Sometimes they are 100, 150 or 200 horsepower. Not only disabled people themselves, but also their guardians or parents, if we are talking about disabled children, have the right to a benefit to reduce transport tax.

Parents whose children are healthy can also qualify for a reduced tax, but only if the family has many children. Single mothers are also exempt from the tax.

Veterans, as well as people who were disabled in battle, prisoners of concentration camps, citizens exposed to radiation (emergency situations, testing of weapons, space equipment) can be exempt from transport taxes. The category of beneficiaries includes Heroes of the USSR and the Russian Federation, people who have special awards (Order of Glory). At a minimum, the fee will decrease.

And also, citizens who received it from social security authorities will be exempt from material tax on a vehicle.

Who is exempt from paying transport tax under the Tax Code of the Russian Federation?

According to paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, the objects of TN taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, as well as airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis , non-self-propelled (towed) and other water and air vehicles registered in the prescribed manner.

In paragraph 2 of Art. 358 of the Tax Code of the Russian Federation provides a list of vehicles that are not subject to taxation. Accordingly, their owners have the right to be exempt from transport tax. Among such objects:

• passenger cars specially equipped for use by disabled people, as well as with an engine power of up to 100 horsepower (73.55 kW), received (purchased) through social security authorities;
• passenger and cargo sea, river and aircraft owned by carriers;
• tractors, self-propelled combines of all brands, special vehicles of agricultural producers;
• vehicles that are wanted, as well as vehicles for which the search has been terminated, from the month the search began until the month of its return to the person in whose name it was registered. Facts of theft (theft), return of a vehicle are confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Art. 85 Tax Code of the Russian Federation.

From 07/03/2016 to 12/31/2018, there was an additional benefit that allowed the tax accrued on heavy trucks to be reduced down to zero by the amount of the fee paid to the budget for the damage caused by such transport to roads. It applied to both individuals (Article 361.1 of the Tax Code of the Russian Federation) and legal entities (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Read more about the deduction in the article “Transport tax and the Plato system (nuances)”.

Benefits for old and expensive cars

Even if a person is not on the standard list of beneficiaries, he is probably interested in how to reduce the transport tax on a car, which is a rather expensive model. This is especially interesting for citizens who took out a loan to purchase an expensive vehicle for themselves. Also, people do not want to pay transport tax in 2022 for a car that was made a long time ago.

The authorities have taken this into account, and in some regions there are special tax reduction conditions for old or expensive cars. Reduced tax rates have been introduced in 8 regions. For example, residents of the Novosibirsk region who own a car that is older than 10 years pay a tax reduced by three times. Residents of the Primorsky Territory receive a reduced percentage of taxes for vehicles older than three years.

Speaking of the tax rate for luxury cars, it will be increased in 2022. But the increased coefficient does not last long, but only after the purchase. In addition, the tax rate depends on what luxury class the car belongs to. For example, if a car was purchased for 3-5 million rubles, a tax coefficient of 1.1 will be used. If the cost of transport is 5-10 million rubles, the coefficient will be 2. At a price of 10 million rubles and more than 15 million rubles, the coefficient will be 3.

But depending on the age of the car, over time the increased rate becomes standard or even reduced. For the first category after 3 years, for the second 5 years, and for the third 10 years. If a car is more expensive than 15 million rubles and is older than 20 years, an increased tax coefficient will also not be applied to it.

Who is exempt from paying transport tax by regional laws

The region can introduce transport tax benefits for both individuals and organizations. Basically, they have a social orientation, and beneficiaries usually include disabled people, pensioners, war veterans, people with state awards, etc. Benefits can be provided either in the form of a complete tax exemption or in the form of a rate reduction.

Are there any transport tax benefits for large families? The answer to this question is in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Discounts for pensioners

Pensioners, as one of the main recipients of support, should learn how to reduce the transport tax on a car in 2022. St. Petersburg pensioners may not have to pay transport tax for one car, but provided that this car is of domestic production and its engine power does not exceed 150 hp.

In the Leningrad region, the benefit is also reduced - an 80% discount applies if the car has a power of no more than 100 hp. Sometimes there are more thoughtful options for providing benefits. For example, if you do not pay tax in Ingushetia, it is important that the car was produced before 1994, and its power is no more than 90 hp. In the Tambov region there is a rate for cars of different types of power, if their owner is a pensioner.

Benefits for paying transport tax (exemption from payment) in Moscow

Let's look at the list of beneficiaries using the example of the Moscow law on transport tax. In the capital, the procedure for paying transport tax is regulated by the Moscow Law “On Transport Tax” dated 07/09/2008 No. 33. Art. 4 of this law.

According to this article in Moscow, the following are entitled to transport tax benefits in 2021-2022:

1. Organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles carrying passengers (except taxis).
2. Residents of the special economic zone of technology-innovation type "Zelenograd" - by vehicles registered on them from the moment of inclusion in the register of residents of the special economic zone.
3. Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees.
4. Veterans and disabled people of the Second World War.
5. Veterans and disabled combatants.
6. Disabled people of groups I and II.
7. Former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War.
8. One of the parents (adoptive parents), guardian, trustee of a disabled child.
9. Persons who own passenger cars with an engine power of up to 70 horsepower (51.49 kW) inclusive - for one vehicle registered to them.
10. One of the parents (adoptive parents) in a large family.
11. Individuals entitled to receive social support in accordance with the Law of the Russian Federation “On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant” dated May 15, 1991 No. 1244-1, federal laws “On the social protection of citizens of the Russian Federation exposed to radiation due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" dated November 26, 1998 No. 175-FZ and "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" dated January 10, 2002 No. 2-FZ.
12. Individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities.
13. Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
14. One of the guardians of a disabled person since childhood, recognized by the court as incompetent.
15. Organizations recognized as SEZ management companies and carrying out activities for the purpose of implementing SEZ management agreements - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle.
16. Management companies of the International Medical Cluster and project participants who have entered into agreements on the implementation of the project with the management company of the International Medical Cluster and carry out project implementation activities on the territory of the International Medical Cluster (from 01/01/2018 to 12/31/2027 - Article 4 of Law No. 33 as amended by the law Moscow on amendments to certain laws of Moscow in the field of taxation dated November 29, 2017 No. 45).
17. From 01.01.2020 to 31.12.2024 - persons who own vehicles equipped exclusively with electric motors.

Individuals are provided with benefits only for one vehicle registered to them. It should be remembered that benefits do not apply to cars with an engine power of more than 200 hp. With. This rule does not apply only to parents of a large family.

Transport tax - 2022. Who may not pay and why

Transport tax is required to be paid by both individuals and legal entities to which the car is registered. The tax is tied to the power of the car, so the amount differs for different categories. Transport tax is paid to the regional treasury: in different regions and subjects of the country there are different coefficients, as well as tax exemption benefits. Which categories of citizens may not pay transport tax in 2022?

Federal beneficiaries

Drivers with vehicles with a capacity of up to 70 hp. s., do not pay transport tax. Passenger cars that are issued to disabled people through social security authorities are exempt from transport tax (the power of such a vehicle should not exceed 100 horsepower). Agricultural equipment is also exempt from the tax - tractors, milk tankers, combines, machines for transporting and applying fertilizers and veterinary services. Transport tax is not paid by heroes of the Soviet Union, disabled combatants and WWII, labor veterans who suffered from radiation and exposure in connection with accidents or nuclear tests, as well as disabled people of the 1st and 2nd groups (but only for one vehicle). The state can also individually reduce the tax for car owners whose income does not exceed the subsistence level.

Regional beneficiaries

For many categories of citizens, the tax amount is reduced or canceled by regional authorities. This also applies to pensioners. In some cities, pensioners are completely exempt from paying transport tax; in others, citizens pay half the fee or receive a discount. Tax officials take into account the power of the car engine and calculate the reduced tax amount.

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In Moscow, for example, as in a number of other regions of the country, one of the parents of a disabled child can count on exemption from paying transport taxes. In large families with three or more children, a transport tax benefit is provided to one of the parents, but only for one vehicle. You can use the benefit until one of your children reaches adulthood. Single mothers are also exempt from the tax depending on the region.

Transport tax is not paid for cars that are used by citizen protection services: police, ambulance and the Ministry of Emergency Situations. As well as road repair services. Organizations that serve kindergartens, schools, transport passengers by public transport (but not taxis), and help people with disabilities on a non-profit basis can also be exempt from transport tax in the regions. If an organization's car is not subject to transport tax, its owner must declare his right. The benefit is issued for either one or three years and is renewed after expiration.

Where to find a sample application for transport tax relief

Anyone who is exempt from transport tax must declare this to the Federal Tax Service and confirm their right to exemption (reduction) of tax.

The application form for transport tax benefits for individuals was approved by order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]

You can see it on our website.

In your application you can choose:

• submit documents confirming your right to benefits;
• or just provide the details of such documents.

In the latter case, the tax authorities themselves will send the request to the place where the supporting documents specified by the taxpayer were issued, and then inform the applicant about the decision to provide the benefit.

You will find a sample application for a tax benefit for an individual in ConsultantPlus. Get trial access to the system for free and proceed to the example of filling out the document.

You can apply for a property tax benefit to any tax authority, as well as through the taxpayer’s personal account.

Legal entity payers, starting from 2022, also submit applications for benefits to the Federal Tax Service (Federal Tax Service order No. ММВ-7-21 dated July 25, 2019/ [email protected] ). You can download the application form for free by clicking on the image below:

For periods up to 2022, the benefit was reflected in the declaration.

A sample of filling out an application for a benefit for an organization can also be viewed in K+, having received free trial access to the system.

Results

Transport tax benefits are divided into federal (they are listed in the Tax Code of the Russian Federation) and regional (they are established in regional laws).

You must declare your right to a benefit to the Federal Tax Service (submit an application in the form recommended by the tax authorities), and also submit supporting documents or provide the tax authorities with their details.

Sources:

• Tax Code of the Russian Federation
• Law of the Russian Federation of May 15, 1991 No. 1244-1
• Federal Law of January 10, 2002 No. 2-FZ
• Order of the Federal Tax Service of Russia dated July 25, 2019 No. ММВ-7-21/ [email protected]
• Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.