Land tax relief for military servicemen. Compensation for land tax to military pensioners. Service is carried out

25.12.2021

This year, the amount of payments to pensioners, as well as the benefits expected for them, were revised. This will allow civilian income to stabilize. In addition to payments to retired elderly people, some other privileges are due. Tax incentives for military pensioners today are regulated by the Legislation with particular care.

Watch a video about state support for military pensioners:

Who should be classified as a military pensioner?

Before talking about whether pensioners pay taxes, it is necessary to determine who is eligible for financial relief. These citizens are:

  • Past military service in Min. defense, internal affairs bodies and other military units.
  • Retired firefighters.
  • Employees of departments for combating the spread of narcotic substances.
  • Working once in criminal-executive proceedings.
  • Veterans of the National guards.

To apply for a military pension and start receiving tax benefits, you must meet the following requirements:

  • have worked in a military structure for at least 20 years;
  • have a work experience of at least 25 years, provided that at least half of this time a person spent in a military unit.

A word about tax incentives

Eases in the payment of tax benefits by military pensioners are real state support, which is due to former soldiers, veterans, and ordinary employees. Military pensioners in 2018 can become not only citizens who have left the military unit for health reasons or have served 20 years. Benefits are also given in case of disability during military service.

Citizens who are listed above have the opportunity to receive various preferences. The following government incentives are currently in effect:

  • transport tax relief. The tax does not apply to the federal type of fees, therefore, the amount of the benefit with a separate possibility of its provision is considered by law for each city;
  • Do military pensioners pay property tax? It is planned to reduce the payment for property contributions (for an apartment, other residential real estate). Depending on the region, they can get rid of payment completely or by 50%;
  • land tax for military pensioners. The pensioner is not completely released, but they are allowed to pay only 50% of the amount, in some regions there is a 100% discount;
  • personal income tax privileges. From military pensioners, 13% is not calculated from pensions, insurance, compensation. Additionally, you can issue a one-time payment in the amount of 10 thousand rubles.

Preferential positions allow you to partially get rid of payments or fully. But not every former employee understands how to competently arrange for tax payment privileges.

Privilegeson land tax

A pensioner who wants to receive a discount for land use must submit documents to the regional branch of the Federal Tax Service (but the region where the site is located should be taken into account, as the financial incentives may vary). The application is being made by postal order or after visiting a government agency.

To provide a discount on land allotment, the following information is submitted:

  • Passport data and identification code;
  • Pension certificate in the form of the original and a copy;
  • Confirmation of the right to own property;
  • Employment book, if available, and an order that the citizen was sent to retire;
  • Collected certificates of health disorders during the service;
  • The application is filled in two copies.

A decision is expected within five business days.

How to find out what tax incentives are available for pensioners in a particular region is shown in the picture:

property privileges

A former military man who went on a well-deserved rest has some prerogatives when paying a property tax. The property tax (if it is not one) must be paid by military pensioners, since there is no complete exemption from accruals. But payment is made in an amount less than required from other citizens.

To get relief, you need to contact the district inspectorate. The procedure is carried out by the elderly citizen himself or his authorized representative, but with a notarized power of attorney. But the submission at the moment must occur before November 1, due to the calculation of taxation carried out in the future.

In addition to the application, the following documents must be submitted:

  • Passport data with TIN.
  • Retiree certificate.
  • Documentation confirming the ownership of real estate.
  • Confirmation that the person has retired, work book.

An application (form) can be found on the official portal of the state structure or directly in the body itself.

Pictured is the tax credit application form:

Transport tax

Transport tax benefits for military pensioners are provided at the local level. In each case, you need confirmation of one or another legislative document in force in the city of Russia.

Most regions make it possible for beneficiaries to receive a full exemption from payments or a partial discount. The type of vehicle is taken into account. Many regions make it possible not to pay for the first car, if there are several. Entire organizations where pensioners of the Ministry of Internal Affairs work are also exempt from taxation, if they have transport available.

Attention! The benefit is received by military pensioners on a general basis. To receive preferential benefits, the necessary documentation must be collected by October 30 of the current year, until the tax assessment is recalculated. If you are late with the submission of documentation, the amount must be paid in full.

In order to purchase financial concessions for the payment of transport tax, the following data are submitted:

  • Well-formed statement.
  • Certificate of pensioner in the form of the original and a copy.
  • Passport data in the form of an original and a copy.
  • Technical documentation of the vehicle.
  • Identification code.

Once the original documentation has been verified, it will be returned to the owner and the copies will be kept. The decision comes to the pensioner within five working days.

Today in Russia an active policy is being pursued to increase the prestige of the army and navy. Therefore, various kinds of benefits and privileges are introduced for military personnel. Particular attention is paid to military pensioners. Military pensioners are elderly people who served in the army under a contract and have a rank. Their only difference from ordinary pensioners is that the military does not pay insurance payments throughout the entire service. In this article, you will find out if there are benefits for land and transport for pensioners, and what they are.

Preferential categories of citizens

In legal language, there is no such expression as "old-age pension" for the military. The term "long service pension", which is also used for civil servants, applies to them.

Citizens who have received the status of a military man include the following category of persons:

  • Persons who served in various military units or formations;
  • Employees in the internal affairs bodies - police, district and others;
  • Citizens who have served in the bodies of the penitentiary authorities - judges, bailiffs, operatives, lawyers, prosecutors and others;
  • Veterans of the Second World War or any other military operations;
  • Former employees of the Ministry of Emergency Situations;
  • Persons who worked in the bodies for the control of the import and export of psychotropic and narcotic substances, as well as their circulation;
  • Representatives of state security, civil turnover, as well as their wives and children;
  • Families of persons who were once former military personnel.

Military personnel do not have an exact retirement age. The superannuation pension starts only if:

  • Citizens gave at least twenty years of military service;
  • A citizen was fired after he turned 45, while his length of service in the armed forces should be 25 years, of which he was obliged to spend 13 years and 6 months in the armed forces;
  • The citizen was dismissed from his post for health reasons and is currently released from service.

Military personnel who have been discharged due to age or health reasons receive a pension from the state's public treasury. They also have glad subsidies and various gifts. For veterans and participants in various military operations, as well as disabled people of 2 groups or more, additional pension payments are provided.

Transport tax

In 2016 transportation benefits and subsidies to military pensioners did not change much. They are still quite large and comfortable for the elderly. So, a military pensioner has the full right to absolutely free travel on urban public vehicles of any category, while if he is going to travel by train or bus to a sanatorium or hospital, then the trip is paid both ways. Also, no payment is made for baggage weighing up to 20 tons, if any. Railway transfers are also free.

Also, military pensioners are served out of line at the post office, railway and air terminals. In most regions of Russia, they are also provided with free travel on city vehicles - taxis, buses, gazelles, stagecoaches, trolleybuses, trams, and so on.

In some regions of Russia, military pensioners are completely exempt from paying transport taxes on a purchased domestic passenger car with a power of no more than 150-160 horsepower, on boats or motor boats with a power of no more than 30-40 horsepower, as well as vehicles from the category "Motorcycles and scooters » with a motor power of no more than 40-50 horsepower.

Land tax

Military tax retirees have a number of excellent benefits regarding land. So, a retired serviceman has the right to a land plot in order to rebuild a house there. If he has two or more children, then the land is given out of turn. Land and property tax persons shall be paid an appropriate compensation in an amount equal to the tax itself. This system has been in place since January 1, 2015. It doesn't matter if it's a country house or a garden plot.

Area is of paramount importance. Garage and other outbuildings (sheds, bathhouses, new rooms) are also included in the total area and do not require an additional fee. However, after 2004, when registering land as a property, they can be exempt from tax only if the local government considered this decision appropriate. Otherwise, the tax will be, but a little less.

Lease of land by military pensioners is rare, as they are in line to receive plots or small residential apartments in apartment buildings. If a pensioner and his family urgently need a place of residence for certain reasons, he is allowed out of turn. This privilege is used by veterans of the Second World War or other military operations and military personnel on a seniority pension. The procedure for leasing land by military personnel does not differ from the procedure for leasing land by ordinary pensioners.

Tax incentives for military personnel are one of the measures social support people who give their debt to the Motherland. Many of them do not even suspect that they have the right to count on tax breaks. But the legislation clearly defines that all military men, whether they are active or retired, have some advantages in the tax area.

Regulatory regulation

Taxation is controlled by one of the main regulations of the country -. The right to receive benefits when paying taxes on property, transport, land is granted to military personnel only if their term of service is 20 years or more. This is indicated in paragraph 7 of article 407.

If a military pensioner claims to be relaxed, then they use it.

Also, various legal acts have been adopted for this:

  1. Orders of the Ministry of Defense.

Who is eligible for benefits

After retirement, the military also has the right to count on the support of the state. The main thing when assigning privileges is seniority. Significant fee benefits can be obtained with 20 years of service.

To obtain tax benefits for military personnel in 2020, officers need to have a certificate, and enlisted personnel - a military ID.

What concessions are provided

According to the Tax Code, there are several benefits for military personnel on real estate and movable property. The most significant are transport, land and property fees.

Transport

The transport tax exemption for military personnel is not available to everyone. It all depends on the state of the military. If the serviceman has retired, owns a car, then he does not pay a fee for his vehicle.

If the military is active, contract employee, manages his personal transport, then the issue of granting benefits is decided by the local authorities. They are empowered to waive or reduce the fee.

Owners of a car undergoing urgent military service on conscription pay tax on it on a general basis. Regions have the right to exempt from payment, but in practice there are few subjects offering such relief.

When determining the amount of tax on transport, the power of the car, which is measured in horsepower, is primarily taken into account. If the passenger car is up to 150 hp, then you can count on a tax break.

Land

Under Russian law, land is subject to separate taxation rules, unlike other real estate. On the federal level military tax breaks land are not provided. This issue remains under the jurisdiction of the regional authorities.

The local self-government body has the right to add the military to the list of beneficiaries, provide them with a discount on the payment of the fee, or completely exempt them from it. Therefore, it is necessary to find out whether a tax benefit has been established for military personnel under a contract in a particular region at the local tax office.

As for the men who are conscripted for military service, they pay for land on a general basis.

Property

Russian legislation provides for tax benefits for military personnel on property tax 2020. Both contract soldiers and conscripts are exempt from paying the fee.

This privilege is valid only during the period of service. During this time, the soldier has the right not to pay tax on his property: Vacation home, apartment, cottage, garage. At the same time, relief can be obtained only for one property, which has a large value. This right is enshrined in article 407.

Retired military personnel also have the right not to pay property tax.

Provision specifics

To apply for a military property tax exemption, you should contact tax authority located at the place of permanent registration. First you need to fill out an application and collect all the necessary papers.

The exemption applies to only one property object, regardless of how many of them the applicant owns. For example, if he has two apartments, then he has the right to use the privilege only in relation to one of them, and pay the tax in full for the other.

Required package of documents

To provide tax benefits for military personnel on property, transport and land tax, the following documents will be required:

  • passport of a citizen of the Russian Federation;
  • officer's certificate or military ID;
  • certificates certifying that the applicant owns an apartment, vehicle or land;
  • a certificate confirming that the applicant has no tax debts.

After submitting a package of papers, it remains to wait for the decision of the state body. The results of consideration of the application of the citizen will be notified. In case of refusal, there must be a written justification why a negative decision was made.

Regional features

In the regions, the authorities have the right to provide additional benefits to military personnel on property tax. It depends on the financial condition budget. Discounts apply only to local taxes. The local self-government body can exempt from paying the fee or make a discount.

Reading time: 7 min

All citizens of Russia who have reached retirement age are entitled to benefits and social assistance from the state. This also applies to the payment of land tax.

In particular, the so-called category of persons "military pensioners", which includes combat veterans, may receive some relief in the obligation to pay for their land, along with some other types of tax. More about these benefits will be discussed in this article.


Dear readers! Each case is individual, so check with our lawyers for information.Calls are free.

Legislation

In general, the issues of taxation in Russia are related to the regulation of the first and second parts of the Tax Code of the Russian Federation. The second part of the Tax Code of the Russian Federation, chapter 31, is devoted specifically to the land tax.

In addition to the named law, there is a special law regulating exclusively land relations - this Land Code RF. It can also be found mentioning as a form of payment for land. However, it does not provide details as to its size, etc., but rather refers to other legislation.

What land tax benefits are provided by military pensioners to war veterans?

Unfortunately, the category of citizens under consideration is not completely exempted by law from the tax burden in relation to their plots of land (as, indeed, all other pensioners). Such benefits were canceled back in 2004, since Federal Law No. 122 was adopted. Ordinary pensioners do not receive such a benefit either.

As you know, it is not so impressive in size and is limited to several hundred rubles, since the size of the plots of pensioners is not so large. However, all the same, like ordinary pensioners, former military men have the right to count on relief in the event that a decision is made on this at the level. And, it is quite possible that in some regions such measures have been taken and pensioners are either partially or completely exempted from paying for their land plots.

Land tax relief can be obtained in several ways.

Firstly, this fee can be recalculated on the basis of providing the pensioner with a deduction from the cadastral value of the land allotment in the amount of not less than 10,000 rubles.(in some regions this amount may be higher, but local authorities are not entitled to set less than it).

Secondly, in some regions the amount of land tax is reduced in a different way:

  • first, the beneficiary pays the full amount of land tax;
  • then apply for compensation and cash are paid to a military pensioner by the unit where he served, over time.

The second form of benefits is provided, for example, for employees of the Ministry of Internal Affairs who retired before 01/01/2015.

Do you need to survey your site in SNT? There is a list required documents and the correct course of action.

AT Russian legislation There are several forms of land ownership. Each of them is written in detail.

How to get a benefit?

To find out if a military pensioner is entitled to a tax relief for a land allotment, you can do it in two ways:

  • go to the tax office at the address of residence and consult with specialists, show the available documents confirming the assignment to this privileged category of citizens;
  • make a request to the local administration and ask for a written response with the rationale for whether the military pensioner will be granted benefits for his plot of land or not.

If a citizen has received a positive response from one of these instances, then he can safely apply to the relevant IFTS with an application and a certificate of a pensioner to recalculate the amount of tax. Or he will be able to receive compensation for part of the amount paid after contacting his unit at the place of military service.

In any option for obtaining benefits, applying for it to the tax office, a retired citizen needs to have originals and copies of the following basic documents:

  • work book (in confirmation that the person is currently not working anywhere, since working pensioners are not entitled to such a benefit);
  • certificates confirming disability or injury.

The documents that make up the list may vary in each region.

Even if the region does not establish a benefit for a military pensioner, he can count on receiving it due to disability (if the benefit is provided for).

Thus, a former soldier can count, along with concessions, for example, on transport and, and on benefits when paying off land tax. When interacting with government agencies on this issue, it is important to have all the documents confirming this category with you. Then there will be no obstacles in obtaining benefits.

The legislation of the Russian Federation provides for tax benefits for military personnel and their families. The list of privileges may vary somewhat depending on the region where they are granted. According to Tax Code(), privileged categories of citizens are exempt from property tax.

Important! Citizens dismissed upon reaching the maximum age of service in the army, in connection with regular events and for health reasons with a total length of service of 20 years or more, do not pay the contribution either.

Tax incentives and objects of taxation


Important! The military - participants in hostilities do not pay taxes on transport, veterans of the Armed Forces of the Russian Federation after 60 years are also exempted from fees.

Additionally, military personnel can count on the following bonuses:

  • upon the death of an employee of the Armed Forces, the family is paid financial assistance - 3 million rubles (distributed among all family members);
  • 2 million rubles provided upon dismissal before the due date and injury during performance;
  • at the birth of the 2nd child, the military may retire earlier;
  • living space or compensation for its cost.

These bonuses can be used by persons who conscientiously fulfill their obligations to the state and the people at their own discretion. The legislation of the Russian Federation guarantees the support and provision of military personnel.

How to take advantage of the benefit

Members of the military are not required to pay property tax. Citizens who have retired due to age, medical reasons, or due to downsizing can also count on a similar bonus. The size of the total military experience of 20 years or more.

To receive relief, a serviceman must contact the Federal Tax Service at the place of registration and write an application. The following package of documents must be attached to the request:

  • certificate/ticket of an official soldier with all details, photograph;
  • certificate with information about the rank of the employee, full name and position.

Family members of a contract serviceman who have lost their only breadwinner can also count on tax benefits. To do this, the FTS will need to provide:

  • certificate in \ h;
  • a certificate from the Military Commissariat;
  • a certificate of a pensioner with a corresponding mark, a stamp, certified by the "autograph" of the head, an imprint of the seal.

Attention! If the relatives of the deceased serviceman of the army of the Armed Forces are not pensioners, then the certificate of his death will be the basis for obtaining relief. To obtain a privilege, you must apply to the authorized body with a statement; they will not provide them on their own.

There are no regional peculiarities of registration of indulgences regarding property for military personnel and citizens of the reserve. By law, they are issued in all subjects Russian Federation. Public policy with regard to retired military personnel, it is capturing key areas, developing the country's potential.

The only problem is whether relief is granted tax inspectorates, and whether beneficiaries apply for them, because due to lack of knowledge of some issues, many citizens do not use their privileges.