To whom and in what amount are land tax benefits provided?

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 2021 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 benefits 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, 2021 for all pensioners.

Transport tax benefits

Transport tax benefits for pensioners in 2021 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.

Property tax benefits

The amount of property tax relief for pensioners in 2021 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.

Who is eligible

Let us consider in more detail which categories of persons may be entitled to what.

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 benefits

Land tax benefits for pensioners in 2021 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.

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.

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).

Object of taxation

Objects of taxation are land plots that are located in:

• property;
• unlimited use;
• lifelong inheritable ownership.

Accordingly, the owners of such lands - it doesn’t matter whether they are just individuals or with individual entrepreneur status - need to pay tax.

The obligation to pay always lies with the owner. If you rent out a plot of land, you are responsible for land tax. When an individual entrepreneur rents a plot of land himself, land tax is the responsibility of the landlord.

According to Art. 389 of the Tax Code of the Russian Federation, some areas are not recognized as an object of taxation. For example, those that are part of the water fund or occupied by valuable cultural heritage sites.

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 2021?

In order to receive benefits for paying taxes for pensioners in 2021 (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 2021, 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 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 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.

Procedure for calculating and paying tax

The amount of land tax that must be paid per year is calculated by multiplying the tax base by the interest rate.

Payment calculation for individual entrepreneurs

Previously, individual entrepreneurs had many questions and difficulties when calculating tax payments.
This was due to the fact that land tax is not included in the amount of the single tax that was paid under the simplified tax system. This means that it had to be paid separately, just as businessmen using the general regime did.

Since 2015, all problems for individual entrepreneurs have been removed, since payments for land for them are calculated by the Federal Tax Service. And then exactly the same notification is sent, which is received by all payers.

Payment calculation for individuals

How land payments for citizens are calculated was described above. It is worth noting that individuals are not required to calculate the payment themselves .
This is done by special bodies. But if a person does not agree with the tax authorities’ calculation, then he has the right to provide his own payment option. The receipt, which was delivered to the citizen and calculated for his ownership of the land plot, must be paid before December 1 of the current year.