The Russian Federation, as a social state, annually makes amendments to the current legislation aimed at improving the lives of its citizens. In this regard, the question of what taxes pensioners do not pay in 2021 is relevant. People living on state support due to age belong to socially unprotected sections of society. The increase in pension payments cannot keep up with taxes.
Therefore, tax fees are often quite significant for pensioners. The state is trying to reduce financial burden and establishes tax breaks for people receiving pensions.
General information
By reducing the tax burden, the state provides assistance to needy segments of the population, including pensioners. The amount of pension benefits paid does not correspond to the existing price level and does not keep pace with their dynamics of increase. Therefore, the provision of certain benefits is a mandatory measure.
Innovations in the tax sphere affected the following types of fees:
- land;
- transport;
- property.
If a person of retirement age does not have the preference of an absolute exemption from paying the fee, then, as a rule, there is a reduction in the amount of payment or a compensation payment is provided.
The number and type of benefits provided are influenced by the area in which the elderly person lives. A number of prerogatives are provided at the federal level.
What benefits can a pensioner count on, what are the requirements?
In 2021, recipients of pension payments have the right to count on the following relaxations:
- compensation when paying a fee for a vehicle (vehicle), if provided at the regional level;
- benefits for paying land tax;
- absolute exemption from payment of property tax, but only for one piece of real estate of the same type. So, if the grandfather is the owner of a dacha and two one-room apartments, then he will not have to pay a fee for the dacha and one of the apartments of his choice.
IMPORTANT !!! Elderly people can clarify information on compensation and prerogatives by contacting the nearest inspection department. The organization should write an application for consent and attach to it a list of necessary documentation to confirm the category of beneficiaries.
However, not all fees are subject to relaxation.
So the obligation to pay remains:
- Income tax if a retired individual continues to work.
- Fees on a general basis if the pensioner is engaged in individual entrepreneurship.
- Property taxes taking into account the compensation provided.
What benefits are available to pensioners in Moscow?
Pension indexation, carried out quite often, is used by the authorities to equalize the situation in the country.
Most pensioners, including those in Moscow, painfully feel the blow to their budget due to constantly progressing inflation, rising prices and the economic crisis.
Pensioner support is provided both at the state and regional levels.
Federal support is provided throughout the Russian Federation, regardless of the city of residence. Regional benefits are local and apply only to residents of Moscow and the region.
All types of assistance are divided into the following types:
- Subsidies for utility bills and housing and communal services (payment for apartments);
- Addressed social assistance provided to unemployed and needy pensioners;
- Preferential benefits when traveling on public transport in the city, medical treatment and purchasing medications, as well as purchasing vouchers to sanatoriums and resorts;
- Tax breaks for capital pensioners.
All the benefits provided to retired Muscovites are shown in the table below.
| State benefits | Preferential benefits for a pensioner in Moscow |
| A pension that is paid every month and is regulated depending on the special status of citizens (combat and WWII veterans, capital defense veterans) | Exemption from payment of tax on the construction of premises or buildings |
| No taxes when purchasing an apartment | Regional supplement to pension payments to achieve the amount of the subsistence minimum (for the capital - 12,000 rubles). An additional payment is made if a citizen has been registered in the capital for more than 10 years |
| No payment for certain types of taxation – personal income tax and property tax | Targeted material, social and food assistance |
| Discounts on utility bills, partial compensation of contributions for major repairs of an apartment building | Social protection and compensation for individual services |
| Preferential benefits when purchasing medications, according to the list of drugs established by law | Service by doctors at home without payment (provided that a non-working pensioner cannot visit the hospital for health reasons) |
| No fee for waste removal service | |
| Telephone subsidy | |
| Social programs for dental care | |
| Free trip once a year to a sanatorium-resort holiday, in accordance with illnesses |
Vehicle tax
This type of collection is regional and, accordingly, is subject to local legislation. Analysis of the legal documentation of the regions allowed us to conclude that threshold maximum values for engine power are prevailingly established. As a rule, cars that do not exceed 100 hp are eligible for benefits.
Situation in the regions:
- in the Voronezh region, owners of old cars (more than 25 years old) with an engine power of up to 100 hp, as well as veterans, heroes of the Soviet Union and others are exempt from paying tax;
- in the Kaluga region, old-age pensioners do not have any relief in paying the vehicle fee;
- in the Krasnodar Territory, persons who have reached the age of pension payments are provided with a 50% discount on passenger cars with a capacity of up to 150 hp;
- Pensioners of the Belgorod region do not pay the tax in full;
- In the capital region, compensation and discounts for pensioners are not indicated.
What tax breaks are there for pensioners?
Does the Tax Code say that people are eligible for preferential taxation?
- apartments,
- residential buildings,
- garages,
- various buildings for household needs.
The tax does not apply to any other real estate in 2021. Moreover, if the cadastral value is above 300 million rubles, then the tax will also have to be paid.
Transport tax is determined directly in the cities. Any owner of a vehicle acts as a taxpayer, but cars that have a power of no more than 100 l/s, received from social protection structures, are exempt from paying taxes.
Since the transport tax for people who have retired is determined at the local level, the details of its payment for other categories of citizens should be found out in the tax authority at the place of residence.
Deposit "MEGA Online" Moscow Credit Bank, Person. No. 1978
up to 7.7%
per annum
from 1 thousand
up to 1100 days
Make a contribution
When paying property tax for individuals, benefits for pensioners also apply to land plots. The contribution of the amount also depends on the local government. However, according to the tax code, there are no benefits for pensioners, but some entities still offer them. If the necessary legal acts are available, you can apply for a benefit based on an application and other official documents that would confirm the preferential status.
Consumer loans for pensioners
Don't forget about tax deductions when purchasing real estate. It usually applies to country houses. A pensioner can receive it both during construction and when purchasing a plot for individual housing construction. If an elderly person decides to sell real estate, then it is necessary to pay personal income tax in the amount of 13% of the proceeds. If the sale is carried out for an amount that is lower than the purchase price, then no tax should be paid.
Land
Any individual or legal entity undertakes to pay the fee for a land plot owned. In 2021, pensioners, as well as other federal beneficiaries, and the peoples of the northern regions of the country have the right to claim a reduction in the tax base for this type of collection.
According to clause 5 of Art. 391 of the Tax Code of the Russian Federation, the reduction is based on the cadastral value of 600 square meters of land area. Such a discount is provided exclusively in relation to one site at the payer’s choice.
A notice of the selected plot to which the benefit will be extended is submitted by the applicant to the inspectorate before November 1 of the current year. If information is not provided, tax is calculated according to general principles.
Who is required to pay property tax
There are no exceptions to this rule. Everyone who owns property pays property taxes. According to the Tax Code, the law applies to apartments, dachas, building structures with unfinished work, as well as garage boxes.
The new edition of the country's main tax law has revised the duty calculation system. Now it is calculated based on the cadastral value of the taxable object. This significantly increases the amount charged to citizens.
The Russian government exempts disabled people and pensioners from paying property tax, but only those who own one category of property. For example, happy owners of two apartments do not pay state taxes on only one of them. This rule applies to the rest of the property owned by the pensioner.
Both legal entities and individuals are required to pay money to the treasury for owned real estate.
Only the following are exempt from payment:
- participants in armed conflicts and veterans of the Patriotic War of 1941–1945;
- soldiers who were awarded the title of Hero of Russia and the Soviet Union;
- citizens who have retired due to old age;
- liquidators and participants of the man-made disaster in Chernobyl.
The application of tax legislation in terms of determining the conditions for property collection is the responsibility of the regional authorities. Self-government bodies are free to set the interest rate at their own discretion and determine who is eligible for benefits.
The legislation of the Russian Federation exempts pensioners from having to pay tax on their own property. Benefits are assigned only to citizens receiving payments in Russia.
The pension is paid after the potential recipient reaches the age threshold, which is 55 years for women and 60 years for men. In addition to entering a well-deserved retirement under normal conditions, there is a category of citizens who receive an old-age pension earlier than the period specified by law - those who work underground, rural workers and those employed in production with hazardous conditions.
Income
At the federal level, pension payments are not subject to personal income tax. However, the situation is completely different if the pension recipient is still working. State support payments are often not enough for a normal life and older people do not leave their jobs until they are very old. It is from salary payments that income tax deductions must be made.
At the same time, working pensioners have the right to apply for registration:
- Deductions for education. (when a pensioner independently undergoes paid training or pays for the education of close relatives from his own funds, he can receive compensation when providing expense documents).
- Refund of part of the funds when paying for medical services and purchasing a list of medications established by the Government (for example, inpatient treatment in a private clinic).
Property
Pensioners are 100% exempt from paying real estate taxes on one piece of property within each type - apartment, room, residential building, etc. The recipient of the benefit independently chooses in relation to which property he requires exemption from the tax burden.
ATTENTION !!! In accordance with paragraph 2 of Art. 407 of the Tax Code of the Russian Federation, preferences are granted exclusively to the owners of premises, provided that these premises are not used for profit. That is, if you live permanently with your son and are not the owner of the living space, the pensioner’s possible benefit will expire.
Discounts and benefits in general are not provided for objects whose value exceeds 300 million rubles.
Support for pre-retirees by eliminating taxes
Just the other day, Putin introduced a number of changes to the Tax Code of the Russian Federation. They mainly concern persons who belong to the group of pre-retirees (these are citizens who have less than five years left before they retire due to old age).
Thus, men over 60 years of age and women over 55 years of age are completely exempt from property tax. Previously, this benefit was the prerogative of only pensioners.
However, there are certain conditions. A pensioner is exempt from tax obligations if the property he owns is no more than 50 square meters.
When several properties are owned, for example, 2 apartments and a house, a citizen of pre-retirement age independently decides which building not to pay for. A garage, bathhouse or building for economic purposes can be exempted from the tax.
New benefits in light of the new pension reform. Will life become easier?
Another support measure for pre-retirees is a tax deduction for 6 acres. When the area of the land plot is less than or equal to this value, then the owner is exempt from tax obligations.
How to apply for a benefit
Registration of the required benefits is carried out by contacting the tax office at the place of registration. Preferences will not be provided to those people who are entitled to them but do not apply for them. That is, the provision of benefits is of a declarative nature.
To register, you will need to perform a number of steps:
- Select an object to apply compensation. If a tax exemption is issued for real estate, then it is economically feasible to choose the property whose market price is higher. For example, a pensioner and veteran Dedushkin owns two apartments - 2 and 3 rooms. Since the cost of the latter is higher, it will be more profitable to receive compensation for it.
- The choice of car to which the discount will apply is determined by the peculiarities of regional legislation. If in a region a pensioner has the right to take advantage of a benefit for only one object of each type (boat, motorcycle, car), then preference should be given to a device with high power. For example, a pensioner is the owner of two passenger cars with engine capacities of 75 and 120 hp. In his region, cars up to 150 hp are exempt from taxes. The smart choice would be the car that is more powerful.
- The same applies to land plots. You must choose the one whose cadastral value is higher.
- An important step is the collection of general documentation - the applicant’s identity card and an evidentiary document about the existence of the prerogative to receive relief. The second document can be individual for each applicant, since the grounds for all applicants are also different: for disabled citizens - a medical report from the commission, for veterans and those involved in military operations - a certificate, for award holders - a certificate and a badge of distinction, for pensioners - a pension document. An application of the established form is filled out at the institution itself.
- Drawing up a notice. In the document, the applicant should indicate: the selected object and its characteristics, personal information (full name, passport information, date and place of birth, contact details). After filling out the information, the applicant independently signs the paper. If the registration is entrusted to the principal, then information about him is indicated and the signature is affixed by him.
- Transfer of paper support to the Federal Tax Service. This can be done in the most convenient way. The applicant can personally hand over the documents and receive from the employee a receipt confirming their receipt indicating the list of attachments and the date. If you do not want to visit the institution, you can use postal services. A letter is sent with a description of the attachment and a simple notification of receipt. Having received the envelope, the specialist marks the date, which is the moment of registration of the appeal. If it is not possible to personally visit the inspection, then the services of a principal will come in handy. To approve his powers, a notarized power of attorney is drawn up. The simplest and most practical option is to contact the official tax website. To do this, you will need to register on the website and send everything you need through your personal account.
What taxes are paid, what are they exempt from, and what fees are there benefits for pensioners?
By the way, this very much depends on the places of residence of categories of the population of retirement age. Some regions provide a wide range of concessions, while in other regions there are fewer.
The situation in relation to pensioners - residents of other regions, and benefit recipients in the capital - is relatively good. Why? Moscow, like the cities of the Moscow region, has a huge budget. Due to this, the authorities provide pensioners with a high pension (for those who have been registered in cities for more than 10 years), provide a greater number of benefits and are not burdened with taxes, but partially. Moderately wealthy regions do not allow their population to do this.
However, any of the territories does not have the right to cancel benefits, since this category is protected at the state level. There are federal beneficiaries. Regional authorities can only allow their regulations to be slightly adjusted without providing some preferences, but the main deductions are in effect.
A pensioner of any category is unconditionally exempt from 2 types of fiscal taxes: taxes on personal income and property.
Important: property tax is not collected from elderly people.
Let's look at this question by ranking the available data:
- Pensioners - disabled people of all groups do not pay personal income tax on vouchers and pension benefits. They have a land tax deduction of ten thousand rubles. Tax for using a vehicle is not charged to this group.
- Pensioners with disability groups 1 and 2 are not forced by the state to pay a fee on inherited property.
- As for labor veterans, they are exempt from taxes on real estate and other property. They do not charge personal income tax for paying for treatment at specialized resorts. They have preferences for owning plots of land and cars. Labor veterans receive regional benefits in full. If regional authorities withdraw part of the funds, citing tax revenues, it is worth going to court.
- Military pensioners have the same benefits as other pensioners.
- Pensioners who also receive income from work at enterprises or in another field are provided with benefits on basic taxes, and are completely exempt from property taxes.
The following are not included in the list of fees for this category of the population: alimony, donor payments, monetary incentives in connection with professional activities, gratuitous contribution from the employer if it is less than 4 thousand rubles. Of course, the land tax for pensioners in 2021 provides some benefits for pensioners. Now they will not pay from pensions, social benefits, compensation for treatment, purchase of necessary medical equipment or sports equipment.
