List of relaxations
In 2022, the transition period continues, based on which the age at which citizens retire is changed. The procedure is currently performed by women aged 56.5 years and men aged 61.5 years.
Citizens who become pensioners automatically receive the opportunity to apply for various tax benefits. For them, the amount of land and property taxes is reduced. In many regions, transport tax payments are being reduced. If a person stops working, he does not pay personal income tax, since no income tax is charged on the pension.
Attention! Benefits can be not only federal, but also regional, and some require registration by the pensioner, so you must independently contact the Federal Tax Service with official applications for recalculation.
Is income tax paid on pensions?
In accordance with Art. 217 of the Tax Code of the Russian Federation, income tax for pensioners is not taken from a pension if it is paid:
- employees of the state and municipal government apparatus;
- military, which includes personnel from the Ministry of Defense and astronauts;
- persons who participated in the liquidation of the Chernobyl accident;
- persons who have reached the established age (old age);
- people who have become disabled (due to disability);
- families who have lost their breadwinner.
Personal income tax is not charged from the insurance pension on:
- the estimated part of the labor pension;
- fixed payments added to insurance coverage;
- disability payments;
- survivor benefits.
From the above list it is clear that all main types of payments from the Pension Fund and the state or regional budget are not subject to income tax.
Things are different with non-state pension funds. According to paragraph 2 of Art. 213.1 of the Tax Code of the Russian Federation, payments of pension amounts from funds that are not state-owned are subject to taxation at a rate of 13%. However, not everything is so simple here either. There is no personal income tax when receiving a pension from a non-state pension fund if:
- accruals are made from the accumulative part;
- a non-state fund received a license;
- The agreement with the NPF was concluded by the employer, not the individual. Here the main requirement is not the presence of a license, but the registration of the fund in Rosreestr;
- The agreement with the fund was concluded by a close relative of the pensioner. In this case, the pensioner is considered a third party to the agreement and his pension payments are not subject to the requirement of the law to accrue 13% personal income tax.
Legislative regulation
According to legal requirements, different types of support for citizens are provided for by federal laws and local regulations.
At the country level, pensioners can count on tax benefits under the following provisions:
- Art. 217 Tax Code – exempt from paying personal income tax if a pensioner stops working;
- Art. 391 Tax Code – rules for calculating the tax base when calculating land tax;
- Art. 407 Tax Code – determination and calculation of property tax for pensioners.
In each subject of the Russian Federation, local authorities may additionally adopt various regulations according to which retired people can count on other support measures. Therefore, it is recommended to monitor these documents or contact Federal Tax Service employees directly to receive relevant and up-to-date information about the changes adopted.
Who can apply
Pensioners who retired based on reaching a specific age are exempt from paying personal income tax on their state pension. Additionally, they receive benefits during the calculation of property and land taxes. At regional levels, senior citizens are often exempt from paying transport tax or can enjoy a significant discount.
Additional concessions on other types of fees are offered to labor veterans and disabled people. If a citizen continues to officially work even after receiving a pension, he still receives certain benefits for various fees.
Reference! Transport tax is a regional payment, so its size and the possibility of obtaining a discount are provided exclusively by local authorities.
Types of tax breaks
The main types of benefits offered to pensioners include:
- reduction of the tax base when calculating land tax;
- exemption from payment of transport tax, but only for one car, and this support measure can be replaced by a discount;
- reduction of property tax payments;
- no personal income tax payment.
If a citizen is represented by the owner of several real estate properties, then he independently chooses for which housing the benefit will be used.
Property
Property tax is represented by a local fee, but pensioners receive exemption from its payment on the basis of federal legislation. After changing the age at which citizens retire, some adjustments were introduced to the Tax Code.
Benefits can be used not only by current pensioners, but also by persons who retired early on the basis of length of service or other reasons. Exemption from payment of the fee is granted only for one property. If a citizen is represented by the owner of an apartment, garage or summer house, then he independently determines which property the benefit will apply to. For these purposes, the most expensive real estate is selected.
To receive such a benefit, you only need to submit an application to representatives of the Federal Tax Service once, indicating the selected object. Although tax officials now independently track the age of owners, they rarely take into account eligibility for benefits.
Important! The application can be submitted in paper or electronic form.
In order for the benefit to be taken into account in the current year, the document must be submitted before April 1 of the given year. The direct fee is paid by December 31 of the current year. To do this, the citizen receives a special notification from the Federal Tax Service containing information about the amount of the fee. If, when drawing up an application, a pensioner does not indicate a specific property, then he receives an exemption from paying the fee for the most expensive property.
Land
At the federal level, land tax benefits are offered to both pensioners and pre-retirees. It is valid in all constituent entities of the Russian Federation, and is also presented in the form of a special deduction equal to the cost of 6 acres of land.
Therefore, citizens are exempt from paying a fee for this area. If a person is represented by the owner of a territory whose size does not exceed 6 acres, then he is completely exempt from paying this type of fee. If his plot is 8 acres in size, then he will have to pay tax only on 2 acres.
To receive this relief, you do not need a pensioner’s certificate, since you only need to reach the age of 55 years for women or 60 years for men. But for this you will have to submit an application to representatives of the Federal Tax Service yourself. Municipal authorities may establish additional relaxations on land tax.
For example, on the basis of Art. 387 of the Tax Code, Muscovites who have the title of Hero of the USSR or the Russian Federation, as well as those represented by holders of the Order of Glory, receive a complete exemption from paying tax on one plot of land. Chernobyl victims, as well as veterans and disabled people of the Great Patriotic War, do not have to pay a fee on a plot of land whose value does not exceed 1 million rubles.
Reference! In St. Petersburg, a complete exemption from land taxes is offered for all pensioners and pre-retirees, but this only applies to plots whose size does not exceed 25 acres.
Transport
It is represented by a regional fee, so the decision regarding the registration of benefits or obtaining an exemption is made only by local authorities. Therefore, citizens have to independently contact representatives of the local administration and employees of the Federal Tax Service in order to receive up-to-date information about the relaxations regarding this type of fee.
For example, the capital does not offer any benefits for pensioners represented by car owners. But Heroes of the Russian Federation and the USSR, veterans and disabled people of the Second World War, former prisoners of concentration camps, Chernobyl survivors and other persons with the appropriate official status receive an exemption from transport tax per car.
In St. Petersburg, pensioners are completely exempt from paying car taxes. But there are restrictions, since such a relaxation is offered exclusively for domestic cars, the power of which does not exceed 150 hp. With. Pensioners who are additionally included in another preferential category, for example, are disabled or veterans, receive an exemption when paying a fee even for a foreign car, and its power is also not taken into account.
Even more information about transport tax in the video:
Personal income tax
This fee is paid for the income received by the citizen. If a pensioner stops working, he receives only a pension, on which income tax is not paid. If a person continues to work, then the employer pays the standard 13% to the budget for him.
Attention! Working pensioners can count on a property tax deduction, and it is also issued for non-working senior citizens for the last three years of work.
Features of paying other taxes from pensions
Several other mandatory taxes are paid from pension payments: transport, property, land. Considering the small size of pensions for the bulk of the population, legislators have provided benefits and discounts for people of retirement age.
Transport. The tax refers to regional types of taxation. Therefore, the Legislative Assembly of each subject of the federation independently decides the amount of tax and benefits for pensioners. As a result, there are regions with benefits, and others where pensioners pay on an equal basis with the working population. This topic is covered in detail in the work “Transport Tax for Pensioners.”
Property. Based on Art. 407 of the Tax Code of the Russian Federation, pensioners do not pay tax for one object of each category of real estate:
- apartment;
- country house;
- garage;
- private house, etc.
There are two conditions for exemption from payment:
- the property must be owned by the pensioner;
- did not generate income (was not rented out or hired and was not used for business activities).
Land. Also applies to regional taxation. Can be reduced by 10.0 thousand rubles. for some pensioners, which include disabled people, WWII veterans, Chernobyl survivors, etc.
We especially note that the benefits are of a declarative nature. This means that if there is a benefit, but the pensioner did not submit a corresponding application to the tax and duties inspectorate in a timely manner, he will have to pay the tax in full.
To receive benefits, you must submit to the Federal Tax Service:
- passport;
- pensioner's ID;
- documents confirming ownership;
- application for preferential tax treatment.
Registration procedure
Federal Tax Service employees do not process benefits, so pensioners must take care of receiving benefits on their own. For this purpose, a special application is drawn up and submitted to representatives of the tax service. When visiting a Federal Tax Service office in person, you must have a passport and a pensioner’s certificate with you.
The procedure can be performed through the service’s personal account . After registration, the information in the application is entered automatically, so you just need to indicate the object for which the benefit will be issued.
Documents proving the citizen’s right to benefits are attached to the application.
These include:
- copy of the passport;
- a certificate from the Pension Fund, which confirms that the applicant is represented as a pensioner or pre-retirement person;
- papers for land, real estate or car.
Representatives of the Federal Tax Service request the missing documentation from other government agencies. The application is drawn up in the prescribed form, so a sample and form can be found on the service’s website or asked from the organization’s employees. The application is considered within 30 days, after which the pensioner is notified of the decision.
If the decision is positive, the citizen can request a recalculation of the overpaid tax for the previous three years.
Income tax refund
The state has provided individual taxpayers with the opportunity to cover part of their expenses through a tax deduction. There are:
- Social
- Standard
- Property
- Professional and investment
Based on the article of the law, it will be possible to reimburse funds spent, including on medications; payment for the education of their children, or close relatives who are under guardianship and under 24 years of age. The concept of social deduction is disclosed in Art. 219 Tax Code of the Russian Federation, paragraphs 1-5. Income tax refunds to pensioners are based on amounts transferred personally to the NPF. To receive an income tax refund on the purchase of an apartment, pensioners should take into account the specifics of the purchase. It is important to consider the timing of purchase and retirement
In what cases can you apply?
General grounds for tax refund for a pensioner:
- Continues to work after receiving status and receives wages
- Worked officially 3 years before retirement
- Availability of income from which income tax is paid
For citizens of retirement age, clause 10 of Art. 220 of the Tax Code of the Russian Federation provides for a special transfer.
Methods for filing a deduction
The procedure depends on the order of compensation. The employer will need confirmation of your eligibility from the Federal Tax Service. It is possible to receive a notification by contacting the inspectorate with an application according to the established form.
Through the employer
In addition to notifying the Federal Tax Service, a free-form application should be written to the employer. When reimbursing contributions paid to the Funds, copies of documents will be required:
- Agreement
- License, in the absence of information in the contract,
To confirm the degree of relationship, if payments were made for a third party, prepare a Marriage Certificate/Child Birth Certificate.
Through the tax office
You can apply for a refund of overpaid tax to the Federal Tax Service in any of the available ways:
- Personal reception.
- Through the electronic service of the Federal Tax Service. Login to the site is possible through an account on the State Services portal.
