The Federal Tax Service explained what taxes pensioners may not pay

According to the legislative acts in force in the country, the use of land is carried out on a paid basis. Even if a citizen is the owner of a land plot, he pays a certain amount to the state treasury as land tax. With the revision of the procedure for its calculation, these tax obligations have become more burdensome for the family budget. This is especially true for those who do not have income from work and are engaged in running a personal household. Such citizens belong to vulnerable segments of the population and can count on benefits. Separately, it is worth considering the question of the conditions under which land tax is calculated for pensioners in 2021.

Take out a loan for a pensioner

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.

Right to land for a garage

Some of the pensioners have disabilities

(or receive a disability pension), and they are entitled to another benefit regarding garages. The Law “On Social Protection of Disabled Persons in the Russian Federation” states that disabled people have the right to receive a place to build a garage or parking lot near their place of residence out of turn. True, in practice it turns out to be difficult to get at least something from municipal authorities.

So, this right only means that a disabled person can receive a plot of land for a garage or parking lot without holding a tender

. At the same time, the allocation of land must comply with all urban planning standards.

In addition, land near apartment buildings usually belongs to apartment owners on the basis of common shared ownership. Accordingly, in order to get a place to build a garage, you will need to enlist the support of a general meeting of residents of the house. And, as practice shows, residents are usually not ready to vote for something that will improve the lives of people with disabilities.

But even after the land is allocated, the law assumes that the disabled person will build the garage itself at his own expense

– no government subsidies are allocated for these purposes.

In practice, the problem is solved in another way - in each organized parking lot, at least 10% of the spaces are allocated for cars driven by disabled people. But any disabled person will be able to park their cars there - such places cannot be named. In addition, the parking space must be located at a certain distance from the house (and for large parking lots this is 100 meters) - in this case, all the benefits of placing a parking space near the house are lost

.

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.

If retirement is still ahead

The question of self-employed status for those who have not yet reached retirement deserves special attention. We mentioned that the period of activity in this status is not counted towards the insurance period. This means that if you are self-employed for the entire working time required to calculate your pension, then you will not have to count on an insurance (formerly labor) pension. Upon reaching the appropriate age, a social benefit will be assigned, but its amount is smaller and assigned later.

Voluntary pension contributions were also mentioned - essentially, this is an opportunity to buy insurance coverage. For example, in order for 2021 to be fully included in it and taken into account when calculating pensions in the future, you need to transfer 32,448 rubles for it. In principle, a self-employed person has the right to pay a smaller amount for voluntary pension insurance. However, then it will not be the whole year that will count towards the seniority, but only part of it.

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.

Transfer of documents to the tax office

There are several ways to submit documents to the Federal Tax Service:

• during a personal inspection visit. The method has both pros and cons. The disadvantages include the loss of time. There are several advantages:

1. You don’t have to fill out an application - the inspector will type it on the computer.
2. An answer will be given immediately regarding acceptance of the deduction or refusal.
3. All mistakes made when filling out the papers yourself will be detected and corrected.
4. The visitor can personally verify that the deduction has been accepted.

• through MFC. The procedure is paid, but frees you from routine work (the application will be filled out by a service employee in the presence of the client);
• with the help of a legal representative with a power of attorney certified by a notary;
• by registered mail with acknowledgment of receipt. It must contain a list of the attached documents, and copies of the passport and pension book are certified by the head of the post office.

The development of IT technologies allows you to use one more method: through your Personal Account on the Federal Tax Service website. Instructions are presented in detail, with photographs, in the work “Transport Tax for Pensioners.”

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.

Procedure for applying for benefits

Benefits for paying land tax are of a declarative nature: if there is no corresponding application to the tax and duties inspectorate, there are no benefits. This statement also applies to the federal deduction from the tax base in the amount of 6 acres.

Registration of benefits is carried out in several stages:

1. an application is written to the Federal Tax Service for the provision of benefits;
2. documents are collected;
3. the application, along with the collected documents, is transferred to the Federal Tax Service, and to any one, not just at the place of residence.

Statement

If you plan to visit the tax office in person or send documents by mail, an application for a land tax deduction must be completed on paper. Previously, it was written in free form. Since 2021, a sample form developed by the Federal Tax Service has been in effect (you can download it here).

It must indicate:

• name of the Federal Tax Service where the application is submitted;
• Full name of the payer and his residential address;
• cadastral number of the land plot;
• the basis for its use;
• grounds for obtaining a deduction or exemption from payment;
• attached list of documents;
• date of writing and signature.

Completing a package of documents

To receive a deduction you need only 3 documents:

• statement;
• photocopy of the main pages of the passport;
• copy and original of the pension certificate.

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.

If the garage owner is a pensioner

Until the end of 2014, the tax on real estate that was owned by a citizen who had reached retirement age, including a garage building, was abolished

Since in our country citizens of retirement age have a number of privileges and benefits, the question often arises whether pensioners pay a fee for garage construction. Let's look at this type of taxation, focusing on this category of citizens.

Until the end of 2014, the tax on real estate that was owned by a citizen who had reached retirement age, including a garage building, was abolished. However, starting in 2015, this legislative norm was changed for pensioners. According to the introduced changes, a citizen has the right to choose 1 piece of real estate that will not be subject to the fee, and since the amount of the fee for an apartment or house will be more significant compared to the fee for a garage, the choice falls on them.

Do not forget that the tax on a garage owned by a pensioner also includes payment for the land plot underneath it. As for the land plot under the garage, according to the above legislative acts, payment for it is carried out in full, regardless of the status of the owner of the building.

Only the tax rate on land, which is within the sphere of influence of local authorities, can be different. The percentages for your region must be clarified with the relevant specialists of the federal tax service. If this option is possible, you need to contact the inspectorate with an application, pension certificate (copy), and internal passport.

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.

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about the author

Klavdiya Treskova - higher education with qualification “Economist”, with specializations “Economics and Management” and “Computer Technologies” at PSU. She worked in a bank in positions from operator to acting. Head of the Department for servicing private and corporate clients. Every year she successfully passed certifications, education and training in banking services. Total work experience in the bank is more than 15 years. [email protected]

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Tax rate

The tax is calculated based on the cadastral value of the plot:

• 0.3% – for agricultural lands occupied by housing, utility networks and other communications, used for personal farming, as well as general purpose lands;
• 1.5% for everyone else.

These are the maximum figures. Municipal authorities themselves determine the tax rate - it can be the same or lower, but not higher than the established values.

You can find out exactly what rate is in force in your region on the Federal Tax Service website in the section with reference information. It is necessary to indicate the type of tax (land), tax period, subject of the Russian Federation and municipality. The search will bring you to a document that determines the amount of tax in a given region. If you click on the “Details” tab, the land categories and current rates will be displayed. Thus, for the city of Sochi in 2021, plots occupied by retail facilities are taxed at a rate of 0.85%, and plots for the construction of schools and kindergartens - 0.1%.

If you do not own the entire plot, but a share, you must pay in proportion to this share in the common shared ownership. If the land is in common joint ownership - in equal shares.

Comments: 13

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. Irina
   12/21/2021 at 10:33 pm My husband has a plot of 22 acres, he is a pensioner, the tax came from Chelyabinsk and the land is located in Chelyabinsk
   Reply ↓
2. Lyubov Gradova 72 years old
   12/17/2021 at 18:53

   I have a garden plot in the Leningrad region of 6 acres, when I bought it they told me that I didn’t need to register it with the tax office. And now they started withdrawing money without notice. Land tax?

   Reply ↓
   Anna Popovich
   12/21/2021 at 5:52 pm

   Dear Lyubov, Russian pensioners and citizens of pre-retirement age are exempt from paying tax on land plots of up to 6 acres.

   Reply ↓

Payment Features

If the garage has been owned for more than 3 years, then after its sale there are no financial obligations. In this case, the tenure period is counted from the moment of registration of non-residential real estate in Rosreestr. Quite often there are situations where the building itself and the land under the garage have been owned for many years, but ownership of the garage was obtained in less than 3 years. Under such circumstances, in order to avoid paying tax when selling a garage in 2021, you will need to wait until the deadline provided by law. For example, if the garage is located in a cooperative, then it must initially be privatized. After this, it will be possible to sell a non-residential building without paying financial obligations only after 3 years.

When there is a need to sell non-residential real estate that has been owned and owned for less than 3 years, financial obligations necessarily arise. Their amount is calculated differently, its size depends on the availability of the following documents:

• The purchase and sale agreement, which specifies the transaction amount. In this case, the amount of 250 thousand rubles is deducted from the income received upon sale of the building, which is a refundable property tax deduction from the Federal Tax Service. Tax of 13% (or 30% for non-residents) is payable only on the difference.
• A purchase and sale agreement for a non-residential real estate property, which confirms a previously completed transaction. In this case, the amount that is subject to tax is the difference between the seller’s expenses and his income upon sale.

If the garage has been owned for less than 3 years, when the transaction amount is less than 250 thousand rubles. All categories of citizens are exempt from tax. A person who purchases a garage on a plot of land owned by the seller is exempt from paying land tax under the garage. This is due to the fact that he only pays for the purchase of the building. In the future, payment of land tax is carried out by its direct owner.