Is personal income tax withheld from pension? What taxes do pensioners pay, from which they are exempt. What retirees do not pay taxes for

Contrary to the prevailing opinion, reaching the retirement age is not a reason for the termination of tax payments to the state. In Russia, elderly people are often forced to pay taxes on an equal basis with young people. For this category of the population, there is a fairly extensive list of benefits and exemptions from payments. In this article, we will consider in more detail what taxes pensioners do not pay.

It would seem that defining this category is simple. According to the majority of citizens, pensioners are people who have reached a certain age, which is stipulated by law as a retirement age. On the one hand, this is true, on the other hand, this definition does not represent all possible exhaustive characteristics. Let's see what citizens on the territory of the Russian Federation are recognized as pensioners.

The citizens listed above are legally retired, and at the same time they differ from the other categories with regard to the payment of taxes.

What taxes are pensioners exempt from?

The trend in our state regarding benefits for the category of citizens who have retired on a well-deserved rest is not rosy. According to incoming information, it is planned to gradually increase the age, which will be considered retirement, and it also implies the abolition of some of the benefits provided to them. However, today the current situation is quite favorable for the elderly.

From the beginning, it is imperative to understand that the receipt of benefits is a declarative principle, that is, to become a beneficiary and be exempt from certain payments or simply lower them can only be the one who voices his right. Otherwise, the state will not "run into" indulgence for citizens.

In addition to taxation, pensioners in many cases are entitled to benefits in the form of:

• payment of funds spent on transport in the process of leaving to the place of rest for residents of the northern regions;
• payment of overtime leave for citizens of retirement age who continue to work.

Now let's go directly to the consideration of tax incentives.

Property tax exemption

Pensioners who are its tax residents living on the territory of Russia are exempted from this payment in favor of the state.

The exemption applies not only to older people who have completed their careers, but also to those who continue to work. In the Tax Code of the Russian Federation, this is spelled out clearly, in article 407. At the same time, the main condition must be observed: pension accruals in favor of a citizen must be paid in the manner prescribed by law, and nothing more. In this situation, an elderly person is exempt from paying property tax, even if he owns real estate.

However, remember that in this case, in the absence of a proper application, the retiree will be provided with a tax notice of the need to make a payment. When leaving for a well-deserved rest from work, be sure to notify the tax office of the emerging right to exemption.

Payments are canceled for immovable property:

• garages;
• summer cottages;
• places for storing and maintaining the machine;
• personal libraries;
• rooms and other premises that are used as creative workshops;
• at home;
• museums not owned by the state,
• atelier for sewing and repairing clothes;
• art galleries;
• living rooms;
• buildings for doing household work, the total size of which does not exceed 50 meters squared in total;
• structures built on plots of land used for economic purposes;
• living quarters in an apartment building;
• unfinished objects.

The decision to abolish tax payments on real estate for pensioners is valid, but for each type of property in a single copy. Let's give an example. You are retired and own the following properties:

• apartment;
• a small country house;
• parking place.

You are completely legally exempted from payments to the state for the ownership of this property. Now let's imagine that you own:

• small house;
• two apartments in the city center.

It turns out that payment for the house and one of the apartments is not expected, however, for the second you will have to pay in full, since it repeats in appearance the property you already have.

To receive a tax benefit, you must personally appear at the tax office of the local pensioner and present your pension certificate. It is this document that is the basis for obtaining benefits and refusal to pay property tax.

Attention! If, before 2015, you already submitted this document to the inspectorate and received a property benefit, then, according to the letter of the law, you are exempt not only from tax, but also from the need to return to the tax office and confirm the status of a pensioner.

In the event that a senior citizen owns two or more objects of the same type, he must submit a personal application to the tax office before November in the year of retirement, which will indicate the property that is exempt from tax. Yes, a citizen can make this decision personally, but hurry up, because if the application is not submitted before the specified date, the inspection will determine the property object exempted from taxation on its own.

Of course, it is best to "remove" taxation from real estate with the largest area, but you are free to choose any. Along with the provision of a pension certificate, it is mandatory to fill out an application.

When acquiring real estate, only those citizens of retirement age who continue to pursue their career, it turns out, still pay tax on personal income, will be able to obtain the right to "zero" payments to the state budget. Since this deduction is not withdrawn from pensions, only those elderly citizens who have left their jobs very recently, that is, they have successfully worked years before buying an apartment, house or other real estate, can get rid of property payments.

The essence of the introduced benefit is as follows: the recipient of the pension can redistribute the remaining property tax deductions for individuals for the past tax periods. Let's give an example. You are a pensioner and have purchased a house outside the city. As soon as you officially registered as an owner, it became possible to return part of the money spent by means of a deduction. In simple terms, you are entitled to return a certain part of the amount that went to pay income tax, which was deducted before the acquisition of a real estate object.

It is possible to receive a property deduction only in some cases, when purchasing:

• at home;
• rooms;
• apartments in an apartment building;
• parts of one of the listed objects (shares);
• land for the construction of a house or cottage;
• land with a residential building.

At the same time, property deductions can be obtained not only as funds to cover part or all of the expenses incurred when buying, but also to pay off interest on a target loan (for example, a mortgage). Pensioners can receive this deduction for as much as 36 months, that is, three calendar years that have passed before the moment the balance of the property deduction appears.

What amount should be claimed

Determining the size of the potential payment to a pensioner who owns some real estate depends on how much the total amount spent on the purchase or construction of the facility will be.

According to the letter of the law, the maximum return for the purchase of housing is 2 million rubles, and for the construction of 3 million rubles. The same figure of 3 million limits the receipt of state compensation for the repayment of loan interest, and it does not matter whether the property was eventually acquired or the loan was taken for construction work. This limitation has been in effect since 2014.

Here is an example of calculating the property tax deduction. Imagine that you are a retiree who continues to work. Last year, you purchased and registered as property a country house, the price of which was 2 million rubles. According to the letter of the law, you have the right to receive a tax deduction for the maximum amount of this amount of income. The tax rate is standard and amounts to 13%, therefore, the following amount will be returned to the wallet: 2,000,000 * 13% = 260,000 rubles.

Imagine now that your income from 2013 to 2016 was in rubles, respectively:

• 300 000;
• 320 000;
• 410 000;
• 508 000.

It turns out that at the onset of 2017, you will be able to receive a tax deduction for the past 12 months of 2016 and the remaining amount to be transferred to the years preceding it, up to 2013, for the amount of income at your disposal. They are obliged to return 200,000, it turns out for 2013 it will be 39,000, then 41,600, 53,300, 66,000. These values ​​were obtained by multiplying the above payments by the tax rate of 13%.

All income received from 2013 to 2016 must be deducted from the amount in due 2,000,000. The pensioner can count on the resulting balance in the future, if there is a source of enrichment, which will be taxed on the income of an individual.

Income tax exemption

It cannot be said that pensioners are completely exempt from income tax payments, this information does not correspond to reality. However, in this case, senior citizens of the country have the right to use the benefits. So, in 2017, the income of pensioners received from the following sources is not subject to taxation:

• from the state, in the form of pension payments;
• insurance state compensation;
• periodically increasing payment to insurance compensation;
• funded pension;
• various official surcharges established by law;
• material assistance from the former place of work;
• medicines purchased at the expense of the former place of work;
• money and things received as a gift;
• paid sanatorium vouchers on behalf of the employing organization;
• disability payments.

For all the listed sources, the tax-free amount is up to 4 thousand rubles for 12 months.

Transport tax incentives

This payment belongs to the category of local, its characteristics are determined by the authorities of specific regions of the country. Payment of these deductions is mandatory. According to the law, vehicle owners who are officially registered in this role must pay vehicle tax.

Deductible vehicles:

• cars;
• motorcycles;
• scooters, etc.

The following categories are exempt from this payment.

1. Disabled people traveling in specially equipped vehicles.
2. Boats equipped with oars or motors up to five "horses".
3. The population, which, according to the social protection program, received from specialized bodies means of transportation, the motor power of which does not reach one hundred "horses".

The tax base for making payments of transport deductions is the amount of horsepower in the engine of vehicles.

Whether a pensioner will pay the tax or will be exempted from paying it is up to the regional authorities of each constituent entity of the Russian Federation. To find out how things are in your area, consult with the tax office, which you belong to according to your place of residence. If the answer is yes, you will have to draw up a statement about the request for this benefit, confirm your right to it and forget that the car is subject to deductions in favor of the state.

Land tax incentives

The tax on owned land is local, as are most other government deductions. According to the tax code, the federal budget has a list of beneficiaries who are not required to transfer payments to it, while people who have reached retirement age are not included in this category, therefore, they are not exempt from payment. However, we are talking exclusively about the federal level. Regional (local) authorities can establish, through the publication of appropriate regulations, benefits for this category of citizens regarding payments to the municipal treasury.

You can get information about whether these benefits have been introduced for pensioners who are in the territory of your residence, you can contact the tax office or the regional administration. If you receive a positive answer, you can activate your right and receive benefits in a standard way, in the presence of two main documentary elements:

• pension certificate;
• statements from a citizen.

From the article on our portal you can learn more about the land tax for pensioners. Consider what categories of beneficiaries exist, as well as the general procedure for granting benefits.

Additional benefits for retirees

In addition to tax exemptions, the state helps retirees by providing benefits of a different nature. Let's take a look at the most useful ones.

Granting additional leave

Granting additional leave is a benefit that is provided to a pensioner along with exemption from certain payments.

Additional benefits for pensioners - a serious help

This means an exclusively unpaid vacation, which an elderly person will spend at the expense of his available funds, because salary is not saved. This increase in days off from work can be received by:

• WWII veterans (no more than a month and five days in 12 months);
• citizens who have reached retirement age (plus two weeks in 12 months);
• citizens who have reached retirement age and are disabled (plus 2 months).

By the way, compensation for travel expenses spent on vacation travel is also carried out. In this case, the state will pay the costs to pensioners living in the extreme northern regions or territories with the same living conditions. At the same time, citizens must be unemployed and receive insurance compensation for old age or disability.

Payment for such travel is made once for a period of 24 months, that is, two calendar years and only when a trip is made through the territory of the Russian Federation. The benefit does not apply to trips outside its borders, to other countries.

Obtaining this benefit is possible by contacting the local branch of the Pension Fund of the Russian Federation. Be sure to contact the point where you live. Compensation can be obtained in the following two ways:

• immediately in the form of purchased tickets;
• after purchasing tickets, providing documents confirming the costs incurred.

You can contact the PF not directly, but using a multifunctional center that deals with the preparation of all civil documentation. If you want to reimburse the cost of travel tickets, you must contact the authorities in advance, and provide confirmation of the subsequent stay in a sanatorium, or other similar institution. A voucher or other document of a similar nature usually acts as a confirmation, for example, an agreement concluded with an organization on the temporary rental of housing, for example, a house on the shore of a lake or a room in a camp site.

According to the rules, there are no special requirements for shipping companies; they can be either private or public. Nevertheless, payment for transport is made only for transportations within the boundaries of the Russian borders, including the Crimean peninsula.

Social assistance from the state

For citizens of retirement age, whose average income is less than the minimum established in the constituent entity of the Russian Federation at the place of residence of the citizen, the state provides for the issuance of social assistance in the form of a pension supplement to the main amount issued. Its size is determined by the difference between the subsistence minimum and the size of pension payments to older non-working citizens. Among other things, some more civil categories that can receive this state support are legally determined.

In order for payments to be added to the pension, you need to write an application to the social protection authorities related to the citizen's place of residence. Some varieties are independently assigned to specific citizens by the local departments of the pension fund.

Let's summarize

As you can see, there are many nuances regarding benefits for pensioners. Unpleasant aspects of the legislation consist in the following points:

• mandatory "declarative" nature of benefits;
• the degree of complexity of collecting the necessary papers and finding out data for people of retirement age.

It is really unpleasant that if a pensioner does not have time to submit an application in time, then in many cases he will have to pay some taxes, while, even without knowing, it is likely that he can get rid of them. In addition, many pensioners are in a state where it is difficult to figure out and go through all the necessary authorities on their own due to their physical condition.

To help them figure it out, and at the same time not leave the house, the state provides an opportunity to consult. Citizens of the country who have reached retirement age can find out information on all issues of interest about taxation by calling the Pension Fund of the Russian Federation. His hotline number is 8-800-775-5445.

In addition, the tax service of Russia is obliged to answer all existing questions. Here is her hotline number 8-800-222-22-22. Calls to these numbers are free, so retirees may not be afraid of receiving substantial telephone bills.

Video - Taxes for Seniors

Many individuals are interested in the question of whether income tax is removed from pensions in Russia. In this regard, we propose to talk in this article on the procedure for paying personal income tax from pensions, and also consider all the nuances that affect the procedure of this kind.

Various material payments, and provided to individuals not only, but also for disability, as well as in the absence of work capacity, are called a pension.

As a rule, payments of this kind come to pensioners from the state budget and are provided systematically (usually once a month). The amount of pensions is not the same for all citizens of the Russian Federation and depends on many factors - the reasons for accrual, the age and position in which the individual worked, the state of health, as well as some other circumstances.

It should be noted that if a family has lost a breadwinner, as a result of which minor children are left without material support, then according to the law the state is obliged to provide them with compensatory pension benefits and pay them regularly.

What the law says

If you turn to article 224 for help, which is an integral part of the Tax Code of Russia, it becomes clear that such type of social payments as pension benefits are not always subject to income tax withholding. The size of the tax rate on personal income tax is not one, but as many as four (9, 13, 30 and 35%). As for pensions, thirteen percent is deducted from them to pay tax fees, but not in all cases.

In order to figure out whether it is worth paying thirteen percent on pensions, it is necessary to determine to what type the body providing these benefits belongs. Pensioners can receive similar compensation payments of a social nature from two types of sources:

1. State — if money to individuals comes from state pension funds, then there is no need to return 13% back, since the amount of payment was already initially calculated taking into account tax (the fact that personal income tax is not withheld from state pension benefits is fixed in the second paragraph of Article No. 217 of the Tax Code of the Russian Federation).
2. Non-state - if retirees receive money from organizations that are not state-owned, then they are required to pay income tax. This fact is attested in the second paragraph of Article 213.1.

Exceptions to general rules

However, in some situations, tax revenues must be paid even on pensions paid by government-type funds. We are talking about the funded part of pension benefits that individuals have as a result of insurance on a voluntary basis.

That is, the part of the labor pension formed as a result of pension savings separately recorded in the personal bank account of an individual nature, the owner of which is the insured individual, is taxed. Otherwise, the pensioner will incur tax liability.

With regard to payments, the sources of which are non-state enterprises, there are several exceptions here, which give taxpayers the right not to pay personal income tax to the state treasury:

Is it possible to return the tax paid on pensions

A number of cases are enshrined in Russian legislation that give the right to an individual who has previously paid income tax on pension benefits to reimburse these material assets, which include the following:

1. Personal income tax is withdrawn from the profit. Most individuals both work and receive retirement benefits at the same time, since the law does not prohibit combining these two concepts. In such situations, pensioners can receive benefits with personal income tax deducted, which they have the right to return as a result.
2. The pensioner worked during the period when the right to deduction arose. Also, individuals who have performed their official duties for the last three years that have elapsed before the start of the deduction period and, most importantly, received income taxable with personal income tax, can also refund back the income tax from pensions.
3. Benefits were transferred to a non-governmental organization. Often, pension payments are first transferred to a state-type fund, and only then go into the hands of individuals who are entitled to them by law. In the event of a coincidence of this kind, the previously withheld tax is reimbursed.

Which retirees are completely tax exempt

Since the size of most pensions, as a rule, is significantly less than wages, many individuals are looking for all sorts of ways to calculate additional earnings. For example, when eligibility for a seniority pension arises, many people do not quit their jobs, but stay to work.

However, even when continuing to carry out their official duties in retirement, some individuals are completely exempted from such obligations as paying taxes. We are talking about beneficiaries (for example, people with disabilities).

Also, according to the law, those people who, due to unforeseen circumstances, have lost their property should not pay tax contributions. Some of these cases include fires, floods, and other natural disasters and disasters.

In addition, it should be noted that if an individual has the status of a pensioner, then this does not give him any advantages over other categories of citizens of the Russian Federation regarding the procedure for paying tax fees. If a pensioner became the winner of the lottery, as a result of which he won a sum of money, received material funds for dividends, rented out property objects, and also had any other types of income, then he must pay personal income tax in the same amount as all the others. taxpayers.

Pensioners who have incurred certain social expenses (for medical services, for paying for their children's education or for charity), as well as spending money on the purchase of real estate, are entitled to income tax refund.

Income tax, also called personal income tax, is a cash deduction from the wages of citizens of our state. Its payers are absolutely all people engaged in labor activities on the territory of the Russian Federation. Accordingly, if a foreign citizen works in our country, he also pays it.

Types of rates for tax payment

There are five types of income tax rates. The range of their values ​​is from 9 to 35 percent. The first three will be applied in relation to the citizens of our state, the rest - to representatives of other countries.

The rate of 15% is used when deducting tax on the received dividends of foreign citizens, 35% - for all other income received.

The deduction of personal income tax is carried out by the organization in which the citizen conducts his labor activity. Accordingly, he does not need to independently make these payments. The salary received by a citizen is issued with income tax deducted.

What income is a pension

According to the provisions of the 217th article of the tax code of our state, the pension is considered the income that individuals receive. However, they are not subject to personal income tax, so they can be considered passive income.

However, the above information applies only to those pension benefits, the funds for the payment of which were taken from the budget of various state institutions. Pensions issued by non-state pension funds in Russia are subject to income tax in the same way as any other payment. Also an exception is voluntary insurance of a part of pension benefits of the accumulative type.

Types of taxes

In fact, social benefits are still income received by individuals, which are not subject to most types of taxes. However, there are three exceptions. According to the current provisions of the tax code of our state, social payments are not exempt from the following types of taxation:

• transport;
• land (applies to land plots owned by an individual);
• real estate.

Income tax refund on pensions

note

Pensioners, like all citizens of the Russian Federation, are required to file a 3 personal income tax return and pay tax after the sale of real estate. However, there are exceptions - if the property has been owned for 3 or 5 years (depending on the date of purchase of the property) or the price at which the property is being sold turns out to be less than its purchase price, you do not need to pay tax. We will tell you more about it at.

As already mentioned, pensions issued by state-level institutions are not subject to personal income taxes. However, this does not apply to private pension funds; accordingly, the tax on personal income in Russia in 2019 is paid on a pension of this kind. This rule also applies to the funded part of the pension.

In accordance with the current legislation of our state, a citizen can return income tax from the pension benefits he receives in the following cases:

1. The person works and earns taxable income.
2. The pensioner has been working in the last three years preceding the period when the deduction appeared, and also made a profit, the right to transfer of which he has.
3. Pension contributions were transferred to a non-state pension fund, or contributions to the funded part of the pension were made on a voluntary basis.

What can be done to avoid paying taxes

Introduced in 2014. After that, many citizens were worried about the question "is it worth transferring the funded part of the pension." The answer is very simple. If a person does not want to lose the position of pension contributions, then he needs to transfer the pension.

When the funded part of the pension is transferred to non-state pension funds, they will no longer be taxed on personal income. This is perfectly legal. The citizen is only required to choose a pension fund. It is best to opt for NPFs included in the guarantee system.

Taxes paid by working pensioners

Nowadays, it is very often practiced to officially conduct work by pensioners. Someone might think that in this case they do not pay taxes. In fact, this is not the case. The income tax is levied on the income of working pensioners in the same way as on other citizens.

As a result, it can be understood that all pension benefits are full-fledged incomes received by individuals. However, pension income tax is not levied only when it is paid by government agencies. Accordingly, if a pensioner decided to use the possibility of deducting personal income tax, then he has the right to do so, provided that for the previous three years he received taxable income.

The lawyer will answer your questions in the comments to the article

Retirement does not mean complete tax exemption. Pensioners pay almost the same taxes as other citizens. Citizens of the Russian Federation are considered pensioners:

• recognized as disabled in the course of medical and social examination;
• who have lost their only source of livelihood in the person of a deceased close relative;
• have reached a certain age or have been in the public service for a certain period of time.

Separately, it is necessary to note pensioners with the status of "federal beneficiaries" - citizens of the country who were awarded the highest federal titles and awards, invalids and war veterans, persons affected by radiation, veterans of "hot spots", etc. Although these people receive a pension, they differ from other pensioners in terms of taxation.

Is the pension subject to income tax (nuances)?

And, for example, in the Chelyabinsk region, these citizens transfer to the budget 1 ruble per horsepower if they own a car with a capacity of up to 150 horsepower. This provision is established in the law No. 114-ZO of 28.11.2002.

Deductions Amounts may be withheld from budget payments by decision of bailiffs. This happens for several reasons:

• the citizen does not pay his debts;
• there is a notarized agreement (for example, on the payment of alimony);
• earlier, the citizen was transferred more money than he was entitled to by law;
• the person has caused damage to others or their property;
• for other reasons.

In most cases, retention is ordered by a court order.

If a citizen is recognized as a debtor and cannot compensate for the damage immediately, the bailiffs will deal with the case. Deductions cannot exceed half of the collateral.

Is the pension taxable

Separately, it is necessary to say about pensioners - "federal beneficiaries". Unlike ordinary pensioners, these categories have their own distinct system of benefits.

They, in the overwhelming majority and with few restrictions, do not pay either property, transport or land taxes. If you belong to one of these categories, we recommend that you contact the tax office for your region, where they will tell you in detail how and when you can get your benefit.

My own lawyer

For some it is a way to stay “in the ranks” longer, for others it is a monetary help. In this article, we will touch upon the procedure for paying taxes by working retirees.

To pay or not to pay? Do working pensioners pay taxes? Of course they do. In our country, taxes are levied as long as there is something to collect them from.

Info

In order not to pay taxes, one must either lose the object of taxation (land, property, salary), or acquire the status of a beneficiary. The pensioner status gives working citizens the following rights:

• not pay property tax on one non-commercial property of your choice;
• receive tax deductions from the personal income tax base;
• enjoy regional and local tax incentives for retirees.

Everything that goes beyond the above, working pensioners pay in the general order for other citizens.

Is the pension subject to income tax in 2018

There is also a clause there: So pensioners in Russia do not pay personal income tax on pensions. From any: insurance, savings, by age or social, basic (federal) and from regional surcharges - no difference.
These incomes are exempt from taxation. However, you may have noticed that in the list it is especially emphasized that state pensions are not taxed. And what about non-state ones? And this we already have to read article 213.1; it is more difficult, but after that you can calm down.
Pensions paid under agreements with Russian non-state pension funds are not taxed, and it does not matter who entered into such an agreement - the person himself or his employer.

Is income tax collected from pensions in Russia?

A working pensioner in 2016 did not buy an apartment worth 1.9 million rubles. His income over the past 4 years was:

• 300 thousand rubles for 2013
• 350 thousand rubles
• 380 thousand rubles for 2015
• 400 thousand rubles for 2016

So, in 2017, a working pensioner can receive a deduction for 2016, and the balance in the full amount of income can be transferred to the 13th, 14th and 15th years. The tax authority can return a tax deduction of 247 thousand rubles to a pensioner (i.e.

1.9million rubles * 13%). For the years indicated above, the pensioner is entitled to the following payments:

• 39.00 thousand rubles for 2013
• 45.50 thousand rubles for 2014
• 49.40 thousand rubles for 2015
• 52.00 thousand rubles for 2016

The remainder of the deduction will be 470 thousand rubles (1900 thousand rubles-300 thousand rubles-350 thousand rubles-380 thousand rubles-400 thousand rubles).

When are pensions taxed with personal income tax?

As for payments, the sources of which are non-state enterprises, there are several exceptions here, which give the taxpayer the right not to pay personal income tax to the state treasury:

• Accumulative benefits - if an individual receives any material funds received from the accumulative retirement benefit, then it is not worth taking them into account when determining the size of the tax base;
• If the fund has a license, those pensioners who have drawn up an agreement with non-governmental organizations licensed to provide appropriate cash benefits are not required to transfer personal income tax from the received compensations to the state budget system;
• If an employer has entered into an agreement, in some situations, company managers use the services of licensed non-state pension funds.

Procedure for paying taxes by working pensioners

Under the confluence of circumstances of this kind, the previously withheld tax is compensated. Which pensioners are completely exempted from paying taxes Since the amount of most pensions, as a rule, is much less than wages, many individuals are looking for all sorts of ways to calculate additional earnings. For example, when eligibility for a seniority pension arises, many people do not quit their jobs, but stay to work.

Attention

However, even when continuing to carry out their official duties in retirement, some individuals are completely exempted from such obligations as paying taxes. We are talking about beneficiaries (for example, people with disabilities). Also, according to the law, those people who, due to unforeseen circumstances, have lost their property should not pay tax contributions.

Is the pension subject to personal income tax in 2017

Pensioners can receive similar compensation payments of a social nature from two types of sources:

1. State - if money to individuals comes from state pension funds, then, accordingly, there is no need to return 13% back, since the amount of payment was already initially calculated taking into account tax (the fact that personal income tax is not withheld from state pension benefits is recorded in the second paragraph of article No. 217 of the Tax Code of the Russian Federation);
2. Non-state - if retirees receive money through organizations that are not state-owned, then they are required to pay income tax. This fact is attested in the second paragraph of Article 213.1.

Exceptions to general rules However, in some situations, tax levies must be paid even on pensions paid by government-type funds.

What taxes do pensioners pay, from which they are exempt

This part can be transferred to the NPF. Read also: What taxes are not paid by old-age pensioners Thus, we found out that the tax on the pension is levied only when a person receives it from the Non-State Fund. It should be noted that despite all this, pensioners in Russia have a hard life, as they have to make other contributions.

What taxes do working pensioners pay? In the Russian Federation, many people unofficially earn extra money after retirement, since it is very difficult to live on payments alone. This is why they have to pay tax. In our country, only those who have benefits or are deprived of property do not pay them.

Regular payment of taxes by older people negatively affects their full-fledged existence, as it takes away a significant part of their income. The current regulatory legal acts contain information about various benefits for persons who have reached old age.

It is important to understand that a pensioner can be either completely exempt from paying taxes, or contribute funds to the state treasury on preferential terms.

Legislative regulation of the issue

Pensioners are exempt from certain taxes. But the conditions are not always set out in the same way in all legislative acts.

So, at the federal level there are no privileges for pensioners in terms of paying land tax.

A article 395 of the Tax Code regulates that some elderly people (small indigenous inhabitants of certain areas) may not pay.

Local government also has the right to make its own adjustments.

Federal legislation provides for a relief for pensioners in the form of exemption from payment.

Transport fees

This tax is regulated by the authorities of the region in which the vehicle is registered.

Federal law does not provide pensioners with any privileges in a particular case.

We must not forget about situations, exempting from payment, even if the regional authorities did not think about such an indulgence, for example:

1. A car is a means of transportation for a disabled person.
2. The purchase of the transport was carried out by social protection. In this case, the maximum power value should not exceed 100 hp.
3. Owning several types of transport allows you to count on exemption from paying a contribution to the budget regarding one of them .

To clarify the question of whether there are benefits that can be used, the pensioner must contact the tax office in accordance with the address of registration.

To the ground

The legislation states that if a citizen belongs to indigenous small-numbered peoples, whose place of residence is the North, Siberia and the Far East, and the use of the land plot is aimed at preserving and developing the usual way of life and managing the economy, then there can be no question of any land tax. ...

Income

A military pensioner can enjoy the right of free round-trip travel by any type of transport, if he needs to get to a hospital or other specialized medical institution.

A military man who quit due to the presence of seniority, which allows him to go on an early retirement, but who continues to perform his work duties, has the right to receive in the event of the acquisition / sale of a real estate object. In this case, the following restrictions apply: 2 million rubles, if there is a purchase, 3 million rubles, if credit funds are involved in the acquisition, 1 million rubles, if a former military man sold his own real estate.

But the obligations arising in accordance with the land or transport tax will have to be fulfilled on general terms.

Personal income tax is not levied on a military pensioner when it comes to such sources as: pension security, material assistance or payment of a voucher to a medical sanatorium by a former employer.

Labor veterans

Land plots can be provided, subject to the submission of the necessary package of papers to the housing committee and completion following conditions:

• there is not a single property in the property;
• the available housing conditions are insufficient for a normal existence;
• the presence of official registration on the territory of a constituent entity of the Russian Federation for at least 5 years.

In accordance with the Tax Code, land and property taxes are classified as local, that is, funds contributed by citizens go to the local treasury.

Consequently, information about who and in what sequence pays for them or not should be contained in local regulations governing the situation in a particular region or region.

Property calculated based on the price of the object in accordance with the inventory. Payment should only be made after the end of the tax period, which is a calendar year.

A veteran of labor just like any other owner land plot, pays tax liabilities. True, the municipal government also has the right to regulate the issue of granting benefits, so the tax base is often subject to reduction.

The functions of regional tax authorities include conducting explanatory work among the population. An employee of the service must clearly state information about how and where payment can be made, inform about explanations, if any, and notify about responsibility in case of arrears.

In accordance with federal law, land tax may not be paid the following labor veterans:

• and the USSR;
• disabled people completely limited in movement;
• disabled persons of the 2nd group, if one was assigned to them before 2004;
• children with disabilities;
• war veterans;
• citizens affected by Chernobyl.

The "lonely" title of labor veteran does not provide any tax privileges.

Not a single federal law contains information that exempts hard-working citizens from paying property tax. But, in the composition of some regional programs, you can find information on social assistance.

The basic principle is to reduce the taxable amount. An applicant for a benefit must meet certain requirements: permanent registration, the absence of any business process, etc.

Detailed and reliable information about benefits, requirements, completeness and procedure for submitting documents is best found in the tax office in accordance with the place of permanent residence.

For changes in the rules for paying contributions to the country's budget by pensioners, see the following video: