Most of the car owners, receiving the next notice of the payment of the transport tax, think about whether someone has certain benefits. The human nature is such that giving money is not a pity for what you can hold in your hands or feel some benefit, and in this case we do not have either one or the other. This issue is especially acute for people with disabilities and pensioners, whose small pension is extremely frugal.
The transport tax for pensioners is no different from the tax calculated for other categories of citizens. The tax rate is determined by the Tax Code of the Russian Federation with some amendments coming from the legislative base of the country's subjects. That is, in each region certain rates are established, as well as transport tax benefits for pensioners, disabled people, large families and other categories.
Probably everyone remembers the recycling program, which took place not so long ago as support for the domestic auto industry. So, a few weeks ago, the governor of one of the cities of our country made a proposal to exempt certain categories of citizens from paying the transport tax who purchased cars under the recycling program, as well as pensioners, people with disabilities and participants in the Second World War. Good suggestion!
Although tax legislation already provides benefits. So, the rate on the transport tax for pensioners who have a car with an engine power of less than 100 hp, as well as motorcycles, is reduced to 40 hp by as much as 80%. If retired motorists have a more powerful car (100-150 hp), then the discount will be 50%. It is easy to make a calculation for an illustrative example. The most popular domestic car is the VAZ-2106, whose engine power is 80 hp. At current rates of legislation, a tax of 25 rubles per 1 hp is provided, that is, for the “six” the amount of tax payment per year will be 2,000 rubles. A car falls into the first category of benefits, that is, 80%, which means that the transport tax for pensioners will be 20% of 2,000 rubles, that is, only 400 rubles.
In order to receive a transport tax benefit for pensioners, you must submit an application to the regional tax inspectorate for it, which indicates the car brand, state registration number plate and documents on the basis of which the taxpayer is entitled to the benefits. If a pensioner has several objects of taxation, and having privileges, he has the right to write an application to remove the obligation to pay tax on one of the objects of his choice.
Who has transport tax benefits besides retirees? If considered according to the Tax Code, then the benefits are provided:
- to the heroes of the Russian Federation and the USSR, social labor; Knights of the Order of Glory 1, 2 and 3 categories;
- Citizens exposed to radiation due to the explosion of the Chernobyl nuclear power plant (the full list is indicated in the Federal Law of the same name);
- persons with disabilities who own vehicles - cars and motorcycles with engine power not exceeding 100 hp.
Additional categories of citizens may have some benefits, if it is provided for by regional legislation.