Whether income tax will be withheld from pensions. Whether the pension is taxed. Income tax

Income tax

to pay for contracts with NPF,

within the following limits:

50 thousand rubles for education;

Transport tax

Land tax

St. Petersburg;
Itself;
Saratov;
Perm;
Rostov-on-Don;
Volgograd.

Pension tax

Is the pension subject to income tax in 2018

The innovation affected both working and unemployed pensioners. By the way, this practice is not so uncommon in European countries. Along with Ukraine, a similar taxation system is also adopted in Estonia and Greece.

Are pensions subject to income tax?

220 of the Tax Code of the Russian Federation, a pensioner has the right to transfer the balance of the property deduction "to the previous tax periods, but no more than three immediately preceding the tax period in which the carry-over balance of the property tax deductions was formed." The wording of the transfer of the deduction in the Tax Code and letters of the regulatory authorities is rather complicated and confusing. In simple terms, regardless of when the apartment was purchased, a pensioner can in most cases receive a deduction (refund paid tax) for the last 4 calendar years (respectively, in 2018 he can refund tax for 2017, 2016, 2015 and 2014 years).

The only thing to remember is:

Example:

note

Working pensioner

Example:

When buying a house from V.V. Vasiliev the right to use the property tax deduction when buying a home was also granted in the amount of the maximum deduction amount - 2 million rubles. (260 thousand rubles for return). Since the purchase of a house and the sale of an apartment were carried out in the same calendar year, the taxpayer has the right to offset the tax. Accordingly, Vasiliev The.The. will not have to pay tax on income from the sale of an apartment, and he will also have an unused balance of property deduction in the amount of 1 million rubles. (130 thousand rubles to be returned). He will be able to use the remaining property deduction if he has other income in the future subject to income tax at a rate of 13%.

Don't forget about your spouse

Today, more and more people seek to maintain a permanent job after retirement. For some it is a way to stay "in the ranks" for a longer time, 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. 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.

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

Separately, it is necessary to say about pensioners - "federal beneficiaries".

What is the pension tax in Russia in 2018?

Unlike ordinary pensioners, these categories have their own distinct system of benefits. Who are they? These are veterans of the Great Patriotic War and military operations, disabled people, former military personnel, citizens affected by radiation.

Tax incentives for federal beneficiaries are provided in almost all regions. 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.

Income tax

All earnings of citizens received from labor, authoring or other activities are subject to income tax in our country. In this sense, working pensioners differ little from "ordinary" citizens of non-retirement age. They also work, receive a salary and pay income tax on it in the same way.

In addition to wages, personal income tax is levied in full on winnings, dividends, pensions received under non-state pension insurance contracts. By paying income tax in a timely manner, working pensioners acquire the right to a refund of its part from the amount of actual costs:

for education, treatment, medicines bought by citizens for themselves or their family members,
for the purchase of spa cards and vouchers, VHI policies,
to pay for contracts with NPF,
incurred for the purchase and construction of residential property,
for the payment of interest on mortgage agreements,
for the sale of previously acquired residential real estate,

within the following limits:

50 thousand rubles for education;
120 thousand for medicines, medical services, voluntary insurance, non-state pension insurance;
2 million rubles when buying a residential property;
RUB 3 million for the payment of interest;
1 million rubles on the cost of selling property.

You can apply for a deduction no more than three years after the right to them arises. This rule applies to all types of deductions, except for property deductions. Pensioners can receive a property deduction at any time if they have income subject to personal income tax, or transfer it (deduction) to previous tax periods (but not more than three), if they had such income in the past. So a pensioner who quit in 2013 and bought an apartment in 2015 can receive a deduction for 2012 and 2013.

To receive a deduction, you must submit a tax return to the Federal Tax Service, take a certificate of taxes paid at work and submit documents certifying the right to deduct.

Transport tax

Since the transport tax is regional, the categories of citizens who are exempt from it are determined by the laws of the regions. At the moment, working pensioners of St. Petersburg, the Krasnoyarsk Territory, as well as the Leningrad, Sverdlovsk, Perm, Chelyabinsk regions may not pay the tax on one vehicle of installed capacity.

Pensioners of the Samara and Nizhny Novgorod regions are partially exempted from the tax.

Land tax

Based on municipal tax legislation, we found out what land tax exemptions apply to working pensioners. Pensioners are exempted from land tax in:

St. Petersburg;
Itself;
Saratov;
Perm;
Rostov-on-Don;
Volgograd.

The exemption applies to sections of the established area. For anything over the limit, pensioners pay as usual. In some regions, there is also a preferential tax rate. For example, residents of retirement age in Omsk and Novosibirsk will receive a 50% discount.

Pension tax

However, Russian pensioners can still sleep peacefully. Contrary to speculation, the state pension (both insurance and funded) in Russia is still completely exempt from taxation. In this case, the tax will not be levied even if the funded part of the pension was in a non-state pension fund.

Please note, however, that the exemption applies only to compulsory pension insurance. If the employer has entered into an agreement with the NPF on the pension insurance of their employees, then all contributions to it will be subject to income tax. The same applies to NPS contracts concluded by a citizen in relation to other persons, for example, his family members.

To pay or not to pay?

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.

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

Separately, it is necessary to say about pensioners - "federal beneficiaries". Unlike ordinary pensioners, these categories have their own distinct system of benefits. Who are they? These are veterans of the Second World War and military operations, disabled people, former military personnel, citizens affected by radiation.

Income tax

All earnings of citizens received from labor, authoring or other activities in our country are subject to income tax.

Do retirees pay taxes from their pension?

In this sense, working pensioners differ little from "ordinary" citizens of non-retirement age. They also work, receive a salary and pay income tax on it in the same way.

for education, treatment, medicines bought by citizens for themselves or their family members,
for the purchase of spa cards and vouchers, VHI policies,
to pay for contracts with NPF,
incurred for the purchase and construction of residential property,
for the payment of interest on mortgage agreements,
for the sale of previously acquired residential real estate,

within the following limits:

50 thousand rubles for education;
120 thousand for medicines, medical services, voluntary insurance, non-state pension insurance;
2 million rubles when buying a residential property;
RUB 3 million for the payment of interest;
1 million rubles on the cost of selling property.

To receive a deduction, you must submit a tax return to the Federal Tax Service, take a certificate of taxes paid at work and submit documents certifying the right to deduct.

Transport tax

Pensioners of the Samara and Nizhny Novgorod regions are partially exempted from the tax.

Land tax

Based on municipal tax legislation, we found out what land tax exemptions apply to working pensioners. Pensioners are exempted from land tax in:

St. Petersburg;
Itself;
Saratov;
Perm;
Rostov-on-Don;
Volgograd.

Pension tax

Ever since Ukraine introduced a tax on pensions, rumors have spread that something similar will soon be expected for Russians. As a reminder, since 2015, Ukrainian pensioners have been paying income tax on the amount of their pension in excess of three minimum wages. The innovation affected both working and unemployed pensioners. By the way, this practice is not so uncommon in European countries. Along with Ukraine, a similar taxation system is also adopted in Estonia and Greece.

As a general rule, property tax deduction when buying a home can only be received by those taxpayers whose income is taxed (PIT) at a rate of 13%.

Since the tax on pension income is not withheld (clause 2 of article 217 of the Tax Code of the Russian Federation), pensioners who have only a pension as a source of income, in most cases, cannot receive a property deduction when buying a home (letter of the Federal Tax Service of Russia dated 05.15.2013 No. 4-3 / [email protected], Letters of the Ministry of Finance dated June 29, 2011 No. 03-04-05 / 5-455, dated September 24, 2013 No. 03-04-05 / 39618). The exception is the ability, under certain conditions, to transfer the deduction to previous years provided to pensioners by Federal Law No. 330-FZ of November 1, 2011.

It is also worth noting right away that if a pensioner does not officially work, but has other additional income, from which he pays personal income tax at a rate of 13% (for example, income from renting out real estate, or from selling property), then he has the right to use the property deduction and return (reduce) taxes on this income.

Transfer of property deduction by pensioners

Until 2012, if a pensioner did not have additional income, he could not receive a deduction. However, from January 1, 2012, a special procedure was added to the Tax Code for the transfer of the remainder of the deduction for persons receiving pensions. Now, in accordance with paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, a pensioner has the right to transfer the balance of the property deduction "to the previous tax periods, but no more than three immediately preceding the tax period in which the carry-over balance of the property tax deductions was formed." The wording of the transfer of the deduction in the Tax Code and letters of the regulatory authorities is rather complicated and confusing. In simple terms, regardless of when the apartment was purchased, a pensioner can in most cases receive a deduction (refund paid tax) for the last 4 calendar years (respectively, in 2018 he can refund tax for 2017, 2016, 2015 and 2014 years).

The only thing to remember is:

you can apply for a deduction no earlier than the end of the calendar year in which the housing was purchased. For example, if an apartment was purchased in 2018, then it is possible to apply for a deduction only in 2019 (accordingly, the tax can be refunded for 2018-2015);
you cannot receive a deduction for more than 4 last calendar years. For example, in 2018, under no circumstances can the tax for 2013 be refunded ("Transfer of property deduction by pensioners").
if in a calendar year the pensioner had no income, then he has nothing to return. For example, if a pensioner retired 5 years ago and has not worked since then, he will not be able to return anything.

Example: In 2017, Filatov M.V. retired, and in 2018 he bought an apartment. To exercise the right to a property deduction, Filatov needs to wait until the end of the calendar year, and in 2019 he will be able to apply for a tax refund to the tax office. Since in 2018 Filatov was already retired (and did not receive taxable income), he will be able to receive a deduction for 2017 (the part of the year when he was still working), 2016 and 2015.

Example: In 2016 Kireeva L.L. bought an apartment. At the end of 2016 and 2017, she submitted documents to the tax office and received part of the property deduction (returned the paid tax for 2016 and 2017). In 2018, Kireeva retired. Accordingly, after retirement in 2018, Kireeva can exercise the right to postpone the deduction and return the tax paid for the last four years (2017, 2016, 2015, 2014). Since she has already received a deduction for 2017 and 2016, she will be able to apply for a deduction only for 2015 and 2014. Also, at the end of 2018 (in 2019), she will be able to return the tax for 2018 (the period when she worked).

In the article Transfer of property deduction by pensioners, the process of transferring a deduction by pensioners is considered in more detail. However, if you are not sure for what years you can get a deduction in your specific situation, you can always seek advice from our specialists: Ask your question.

note: in case of transferring the deduction, the declarations are filled in in reverse order. For example, when transferring a deduction to 2016-2014, the declarations will be filled in in the following sequence: 2016, 2015 (the remainders of the deduction from 2016 will be transferred to it), 2014 (the remainders of the deduction from 2015 will be transferred to it).

Working pensioner

Previously, the Tax Code contained a restriction according to which working (receiving income) pensioners could not transfer property deduction. However, from January 1, 2014, amendments were made to the Tax Code of the Russian Federation that removed this absurd restriction. Accordingly, since 2014, not only pensioners who have no income, but also continue their labor activity, can use the right to transfer the property deduction to the previous three years. (Letter of the Federal Tax Service of Russia dated April 28, 2014 No. BS-4-11 / [email protected], Letters of the Ministry of Finance of Russia dated 15.05.2015 No. 03-04-05 / 27966 and dated 17.04.2014 No. 03-04-07 / 17776).

Example: In 2015 Zhuravlev A.K. reached retirement age, but continued to work. In 2016, he purchased an apartment worth 3 million rubles. At the end of the 2016 calendar year Zhuravlev A.K. will be able to submit documents to the tax office at the place of registration to receive a property deduction for 2016, 2015, 2014 and 2013 (since he is a pensioner and has the right to postpone the deduction). If the tax paid by him for 2013-2016 is not enough to fully exhaust the deduction, he will be able to continue receiving it in subsequent years.

Receiving property deduction for additional income

First of all, I would like to note that if a pensioner has any income that is taxed on income at a rate of 13% (personal income tax), then he can apply a property deduction to him for the purchase of housing (Letters of the Ministry of Finance of Russia dated 06.03.2013 N 03- 04-05 / 7-181, dated 21.12.2012 N 03-04-05 / 7-1419, Letter of the Federal Tax Service of Russia dated 06.04.2011 N KE-4-3 / [email protected])

Examples of such income could be:

income from renting an apartment;
income from the sale of property (for example, an apartment);
additional non-state pension;
salary (if the pensioner continues to work in retirement);

Example: pensioner Yablokova O.V. receives a state pension, and she also officially rents out an apartment. The money that she receives from renting out an apartment is subject to income tax (Yablokova O.V. every year submits a 3-NDFL declaration, where she declares income from renting an apartment and pays tax). In 2016 Yablokova O.V. bought myself another apartment. Since 2016, Yablokova O.V. has the right to apply a property deduction from a purchase to an apartment to the tax from renting an apartment. Accordingly, Yablokova will not pay tax from renting out an apartment until the property deduction is completely exhausted.

Example: Vasiliev V.V. retired in 2009. In 2016 Vasiliev V.V. sold an apartment that he owned for less than 3 years for 2 million rubles. and bought a house for 5 million rubles. Since Vasiliev owned the apartment for less than 3 years, then when selling it, he must pay income tax (13%) in the amount of 130 thousand rubles. (assuming that he used the standard deduction for the sale of property in order to reduce the taxable amount by 1 million rubles).

When buying a house from V.V. Vasiliev Also, the right to use the property tax deduction when buying a home appeared in the amount of the maximum deduction amount - 2 million.

Is income tax collected from pensions in Russia?

rub. (260 thousand rubles for return). Since the purchase of a house and the sale of an apartment were carried out in the same calendar year, the taxpayer has the right to offset the tax. Accordingly, Vasiliev The.The. will not have to pay tax on income from the sale of an apartment, and he will also have an unused balance of property deduction in the amount of 1 million rubles. (130 thousand rubles to be returned). He will be able to use the remaining property deduction if he has other income in the future subject to income tax at a rate of 13%.

Don't forget about your spouse

In conclusion, we note that if a pensioner is officially married, and his spouse (s) has income taxable on income (personal income tax), then in some cases a deduction can be obtained through him.

The features of the distribution of the property tax deduction between spouses in marriage are discussed in detail in our article "Features of the tax deduction when buying an apartment / house by spouses"

To pay or not to pay?

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.

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

Income tax

for education, treatment, medicines bought by citizens for themselves or their family members,
for the purchase of spa cards and vouchers, VHI policies,
to pay for contracts with NPF,
incurred for the purchase and construction of residential property,
for the payment of interest on mortgage agreements,
for the sale of previously acquired residential real estate,

within the following limits:

50 thous.
What taxes are paid on pensions in Russia in 2018

rub. for education;
120 thousand for medicines, medical services, voluntary insurance, non-state pension insurance;
2 million rubles when buying a residential property;
RUB 3 million for the payment of interest;
1 million rubles on the cost of selling property.

To receive a deduction, you must submit a tax return to the Federal Tax Service, take a certificate of taxes paid at work and submit documents certifying the right to deduct.

Transport tax

Pensioners of the Samara and Nizhny Novgorod regions are partially exempted from the tax.

Land tax

Based on municipal tax legislation, we found out what land tax exemptions apply to working pensioners. Pensioners are exempted from land tax in:

St. Petersburg;
Itself;
Saratov;
Perm;
Rostov-on-Don;
Volgograd.

Pension tax

Pensions, regardless of their type, are not subject to income tax in 2019. Personal income tax is withheld from employers' deductions on account of the employee's funded pension, from additional payments to pensions not provided for by law, from the salaries of working pensioners, from investment income, savings upon termination of an agreement with an NPF. A pensioner can take advantage of the social tax deduction only from the amounts transferred personally to the non-state fund, but upon termination of the contract, it is deducted from the redemption amount.

On any income, Russians are required to pay personal income tax. But the pension, in fact, is the return of contributions from working citizens or social state security. Can such payments be classified as income, which is the basis for withholding income tax and entitles pensioners to take advantage of the tax deduction? It all depends on the type of payments and other conditions for the formation of pensions. Therefore, we will understand in what cases a pension is subject to income tax in 2019.

Pension income tax

Income of citizens of the Russian Federation and non-residents received from Russian or foreign companies through separate subdivisions on the territory of Russia, in cash or in kind, in accordance with Art. 208 of the Tax Code, are subject to income tax at a rate of 9 to 35%. Taxation is not subject to cases directly excluded by law from the tax base.

Therefore, the statement that the pension is not subject to personal income tax is not entirely correct. The tax is not withheld only from payments specified in the list of exceptions reflected in Art. 217 NK.

The following types of payments to pensioners are not subject to taxation:

State security pensions, including:
- seniority payments to state and municipal employees;
- maintenance paid to pilots, cosmonauts, retired military personnel;
- provision of persons who suffered or liquidated the Chernobyl accident;
- social benefits for old age;
- social benefits for people with disabilities due to old age;
- provision for the loss of the breadwinner.
Insurance pensions, including:
- calculated part of the labor pension;
- a fixed payment added to the insurance coverage;
- early retirement benefits;
- disability payments;
- survivor payments.
Funded pension established by the legislation.

It turns out that all the main types of pension payments are excluded from the taxable list, therefore, income tax is not withheld from payments that pensioners receive in old age from the pension or state budget.

Are supplements to pension taxable?

If basic retirement benefits are tax-exempt, is co-payments, allowances, and indexation vetoed?

The law states that any social supplements to pensions paid in accordance with the legislation of the Russian Federation and the constituent entities of the Russian Federation are exempt from taxation.

It turns out that surcharges up to the subsistence level of a pensioner, both federal and regional, are not subject to income tax. This norm is maintained even in cases where the amount of social supplements exceeds the amount of the pension itself.

Other types of allowances provided by law cannot be taxed either. These preferential surcharges include:

an increase in the fixed payment for dependents;
double fixed;
preferential supplement to the FV in the presence of the northern experience and production in the regions, equated to the DCS.

The list of exclusions also includes all coefficients that increase payments of pensioners:

motivating;
regional;
provided for the small peoples of the North.

Indexation, as well as the growth of payments tied to cash support, do not relate to additional income, but are a method of recalculating pension benefits in accordance with the inflation rate, minimum wages and other social indicators. Therefore, such increases in payments to pensioners are not the basis for withholding personal income tax.

However, from the point of view of tax legislation, it is customary to consider additions to the pension, which are not provided for by federal or regional legislation, as additional income. This is exactly the explanation given by the Ministry of Finance:

Letter No. 03-04-05 / 48965 dated July 13, 2018 states that corporate supplements to pension benefits at the expense of the employer are not exempt from income tax. Whether the bonus is paid to a working retiree or a former employee, it will be taxed at a rate of 13%.
Letter No. 03-04-06 / 46210 of October 30, 2013 informs that monthly surcharges to the retirement pension of municipal employees by decision of the local government are not included in the list of preferential art. 217 of the Tax Code of the Russian Federation. Therefore, such payments are subject to taxation as income of individuals.

If, upon retirement, the employer pays the pensioner a severance pay, the tax will be calculated in an amount not exceeding 3 times the size of his average monthly salary. For workers in the northern regions, the benefit applies to amounts exceeding 6 times the salary. This rule has been in effect since 2012, as explained by the Federal Tax Service in letter N AC-4-3 / [email protected] of September 13, 2012

Personal income tax from the income of working pensioners

Working pensioners belong to a special group, as they receive payments from various sources.

But their income is not always taxed:

state or insurance pension is exempt from taxation;
basic at a rate of 13%;
the bonuses and retirement benefits paid by the employer are classified as supplementary income and are subject to income tax.

Note! Personal income tax is withheld from any additional income of a pensioner, other than pension or social benefits, including from investment or business activities, receipt of dividends.

Income tax on "non-state pension"

The provisions prescribed in Art. 217 of the Tax Code do not fully disclose the specifics of taxation of funded pensions. The normative act says that this type of security does not apply to income, but only on the condition that it is public.

It turns out that the payment of savings accumulated in the period from 2004 to 2014, when contributions to the Pension Fund were divided into insurance and savings, cannot be subject to income tax. This requirement is also maintained when transferring savings to non-state structures. Indeed, in fact, savings are part of the salary from which personal income tax is already paid, postponed for old age and transferred to the management of a state or non-state structure.

But the alternative retirement benefit program did not end its existence in connection with the introduction of a moratorium on funded pensions. For the formation of additional income in old age, programs of non-state support are provided.

From the point of view of withholding personal income tax, the law considers such payments in the context of the source of funding:

If contributions are paid by an individual for himself or a third party: parents, children, brothers, sisters, grandchildren, grandfathers, grandmothers - payments are not the basis for withholding income tax, since they are made from income that has already been taken into account when calculating personal income tax.
When financing goes through corporate programs, where the employer pays contributions for the employee, the payments are taxable. In this case, the tax is paid by the NPF, that is, the amount minus income tax is credited to the client's personal savings account.

The right of the insured person to use the tax social deduction also depends on the type of financing. Such an opportunity exists only with a personal transfer of additional funds to the funded part of the labor pension. If such contributions were made at the expense of the employer, the deduction is not provided to an individual.

For reference! The maximum amount of expenses, including for the formation of a funded pension, treatment, education, which is eligible for social benefits, cannot exceed 120,000 rubles.

You can take advantage of this privilege for 3 years from the moment the right to it arises.

It should be borne in mind that upon termination of the contract with the NPF, the amount of the deduction used is withheld from the redemption amount of the contract. If the insured person has not exercised the right to deduction, upon presentation of a tax certificate, the redemption amount is not reduced.

In addition, upon termination of the contract, personal income tax is additionally taxed at a rate of 13% profit earned from investing savings.

These expenses can be avoided if you do not terminate the contract with the NPF and receive savings in the form of urgent or indefinite pension payments.

Tax deductions for retirees

If income tax is withheld from a pensioner's income, he is entitled to a tax deduction, including:

Standard, provided for parents, guardians of children, veterans, disabled people, Chernobyl victims - Art. 218 of the Tax Code of the Russian Federation.
Social, paid as a refund when paying for education, medical services, funded pension - Art. 219 of the Tax Code of the Russian Federation.
Property related to - Art. 220 of the Tax Code of the Russian Federation.
Professional, upon receipt of income by self-employed persons, under contracts of a civil nature, royalties - Art. 221 of the Tax Code of the Russian Federation
Investment related to transactions with securities.

A pensioner can use the right to return personal income tax within 3 years from the moment of its occurrence. The procedure for registering a tax deduction for pensioners does not differ from generally accepted rules.

If the income of a pensioner is not subject to income tax, as in the case of receiving a labor or state pension, he is not entitled to use the right to tax deduction.

Education: Higher economic, specialization - management in the industrial sphere (Kramatorsk Institute of Economics and Humanities).
January 3, 2019.

A significant part of the country's population is made up of people of retirement age. Most of them belong to the unprotected strata of society, therefore, they need certain social guarantees. The tax legislation of the Russian Federation provides for a number of benefits that relate to various spheres of life for this category of citizens. They help to preserve a large part of the amount paid to persons who have exercised their right to a pension.

Who is eligible for retirement status?

In Russia, the category of retirees includes men who have reached 60 years of age, as well as 55-year-old women. They are assigned the payment of an old-age pension. For some professions, government agencies establish the possibility of retirement based on seniority. Financial assistance from the state is received by persons who have been issued a conclusion on disability by members of a special medical examination. Pension payments are also made to those who have lost their breadwinner. At the same time, only people for whom the deceased's salary or pension was the only source of livelihood can count on the payment of money.

Property tax

Until 2015, the legislation of the Russian Federation provided for the complete exemption of pensioners from paying taxes on real estate. More than a year ago, the situation changed. Now the tax incentive has become available for only one type of property that belongs to an individual.

Pensioners received the right not to pay tax for one private house, one apartment, and one garage.

All the rest of the property is subject to an amount, the amount of which is determined by a certain percentage of the price of the object.

Article 401 of the Tax Code of the Russian Federation contains all types of real estate that fall into the privileged categories. First of all, these are individual houses, which also include small country houses. In addition, retirees are exempt from paying for the following facilities:

Apartments in multi-storey buildings.
Parking space or garage room.
Incomplete construction, if such an object is registered with Rosreestr.
Non-residential architectural structures.

Duplicate properties are subject to taxation. An amount is paid for them, which is calculated according to the cadastral value specified in the document. It is possible to reduce the amount of tax only after a decision has been made by an administrative court. The tax credit applies to all categories of pensioners. The exception is property that is used for commercial purposes. To take advantage of the tax privilege, you must apply to the inspectorate serving the territory where the owner of the property of retirement age lives.

Benefits for the payment of land tax

The size of the land tax is regulated by the Tax Code of the Russian Federation, as well as by legal acts of local municipal structures. Payers include all land owners, regardless of their purpose. Elderly people are often interested in the question: what taxes do not have to pay for pensioners? Persons who rent a land plot or use it free of charge are unambiguously exempted from payment.

Benefits for this type of tax are provided at the federal level. However, there are no pensioners in the list of privileged categories. Tax inspectorates at the place of residence of the elderly are in charge of exemptions from payments. The exemption is valid for only one land plot for which boundary norms are established. For example, to service a residential building in rural areas, up to 0.25 hectares are allowed. The same purpose in urban areas is limited to 0.10 hectares.

Transport benefits

The tax legislation of the Russian Federation establishes that the transport tax is determined by regional services. All vehicle owners are involved in its payment. This does not take into account the common property rights of married couples. To receive benefits, pensioners should apply to the tax office. In addition to the written request, a document for the car, a civil passport and a pension certificate are also attached. The amount of the transport allowance depends on the technical characteristics of the vehicle.

Regardless of local legal acts, persons who have one of the special statuses: disability group I or II, hero of the Russian Federation, veteran of the Great Patriotic War are completely exempted from paying transport tax.

The amount of money for the use of wheelchair vehicles issued by the social security authorities is not paid. Regional services may establish exemptions for the payment of transport tax in full or in part. Analysis of the legal documentation suggests that cash discounts are most often provided for one vehicle registered for a pensioner. Sometimes, instead of full or partial tax exemption for people on well-deserved rest, lower rates are set.

Main types of tax-free income

A detailed list of financial receipts that people of retirement age have can be found in the Tax Code of the Russian Federation. The main amount of money is paid pension, as well as social benefits. People who are on a well-deserved vacation can receive compensation payments for unused spa stays. In the list of income of pensioners there are also gifts and material assistance provided to them as former employees of enterprises and institutions.

All these payments are not subject to income tax. In this case, a mandatory limitation is the established monetary limit in the amount of 4000 rubles per year. Tax exemptions are a unique tool to protect the rights of people in one of the most financially vulnerable categories.

Various material payments, and provided to individuals not only for seniority, but also for disability, as well as inability to work, 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 for help to article number 224, 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 what type the body providing these benefits belongs to. Pensioners can receive similar compensation payments of a social nature from two types of sources:

State-owned - if money comes to individuals 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);
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 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.

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 retirees 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. In the case of drawing up agreements of this kind, employees of retired firms who in the past worked for the manager who initiated the conclusion of such an agreement should not pay taxes;
If the agreement was not drawn up by the pensioner himself, often close relatives of individuals come to non-state funds, check whether this organization has a license, and then sign an agreement on the provision of a pension, but not in their favor. After that, subject to all the conditions prescribed in the agreement, the compensation benefit, which as a result will receive an individual recorded in the document as a third party, will not be subject to personal income tax.

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:

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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 may receive benefits with personal income tax deducted, which they have the right to return as a result;
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 taxed with personal income tax, can also refund back the income tax from pensions;
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 is worth noting 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 assets 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.

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For two years he worked in retirement and with the formulation of labor or other activities, received a pension for two thousand less. Upon retirement, work experience of 46 years, they carried out a kind of indexation from the one that was paid, and not from the one that was originally assigned. I wrote to the FIU, and they sent the letter back to the regional FIU, and these replied that everything was fine. The bottom line is who left with me but did not work. Received all compensation without cheating.

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What taxes do pensioners pay, from which they are exempt

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

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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.

What retirees do not pay taxes for

The current tax legislation exempts all recipients of state pensions from paying income tax on this amount. Personal income tax is not levied on any compensation that was assigned to pensioners in the state order.

In 2014, for some categories of pensioners, the tax on one of the properties owned by them was canceled. These citizens include:

retirees with the status of federal beneficiaries;
invalids from childhood or invalids of the first two groups;
old age pensioners, or those who have reached the incapacitated age;
military pensioners, as well as members of their families left without a breadwinner.

This is where the federal pensioner exemptions end. Other taxes are paid by retirees according to the general procedure, taking into account regional and local tax incentives.

Property taxes for retirees

Pensioners pay land tax, transport tax and real estate tax, which is also a tax on property of individuals.

The amount of transport tax is established by regional laws and is levied on vehicles depending on their power and type. For senior citizens, transport tax benefits are provided in Moscow, St. Petersburg, Krasnoyarsk, Yekaterinburg, Samara, Perm, Chelyabinsk and their regions. For federal beneficiaries and pensioners with disabilities, in addition to the previously named regions, transport tax benefits are provided in the Republic of Tatarstan, Sevastopol, the Republic of Crimea, Moscow, Saratov, Omsk, Volgograd, Rostov and Nizhny Novgorod regions.

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Another property tax is land tax. Plots that are in perpetual use or owned are subject to tax. You do not need to pay tax for plots received for free use or leased.

At the state level, retirees with the status of federal beneficiaries and retirees with disabilities are entitled to a deduction from the land tax base in the amount of rubles. Also, in most large cities of the country, local benefits are valid for these groups of pensioners.

Land benefits are received by pensioners living in St. Petersburg, Perm, Samara, Saratov, Rostov-on-Don, Volgograd, Novosibirsk, provided that the area of the land plot does not exceed the intracity limit. Land exceeding the limit is paid as usual.

With regard to real estate tax, pensioners may not pay it for one of the properties of their choice - for a summer cottage, apartment or garage.

Income tax for working pensioners

Working pensioners, in addition to those listed above, pay tax on the amount:

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wages;
rent from renting out own property;
received dividends, income and interest from securities turnover;
payment received under the author's order agreement and other creative activities;
pension received under non-state pension insurance contracts concluded in favor of them by employers;
pension received under non-state pension insurance contracts concluded with NPFs by themselves in favor of third parties;
other income received on the territory of the Russian Federation.

Along with other taxpayers, working pensioners have the right to receive deductions from personal income tax if there are relevant expenses.

Working pensioners who participated in liquidation activities, fought, suffered from radiation and thus acquired a special status, as well as those who have minor children, are entitled to standard deductions. Their size depends on the category to which the taxpayer belongs.

A working pensioner receives a social deduction if, during the year, he had documented expenses for treatment, education, the purchase of medicines according to medical prescriptions, the purchase of VHI policies, co-financing of pensions under state programs and the conclusion of contracts with NPFs. The amount of the deduction depends on the costs incurred, but cannot exceed the limits established by law.

Property deduction for retirees is provided when buying or selling real estate. If at the moment the pensioner does not have income taxable with personal income tax, the deduction can be carried over to the previous tax period (within three years).

LLC "Seimer", certificate of the Federal Financial Markets Service of the Russian Federation No. 88

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LLC "Money Men", certificate of the Federal Financial Markets Service of the Russian Federation No.

LLC "Microcredit Company of Universal Financing", Federal Financial Markets Service of the Russian Federation No. 26

LLC "Gefest-MSK", certificate of the Federal Financial Markets Service of the Russian Federation No.

Zaym Online LLC, certificate of the Federal Financial Markets Service of the Russian Federation No.

LLC "Kreditech Rus", certificate of the Federal Financial Markets Service of the Russian Federation No. 06

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Rusinterfinance LLC, Federal Financial Markets Service of the Russian Federation No.

LLC "MigCredit", certificate of the Federal Financial Markets Service of the Russian Federation No.

LLC "Lime-Loan", certificate of the Federal Financial Markets Service of the Russian Federation No. 02

JSC "Tinkoff Bank", license of the Central Bank of the Russian Federation No. 2673

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Is the pension subject to income tax in 2018

To understand the question of whether a pension is subject to personal income tax, let's first figure out what a pension is and what it can be. In the article we will tell you whether the pension is subject to income tax, consider examples of accrual.

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Pension income tax

According to the legislation (clause 1.7 of article 208 of the Tax Code of the Russian Federation), a pension is income that can be received both from a source of payment from organizations of the Russian Federation, and from a foreign organization, but through a separate subdivision located in the Russian Federation. Moreover, any income in our country is subject to income tax at a rate of 13%.

We can receive a pension in our country both in a state pension fund and in a non-state one.

In accordance with clause 2 of article 217 of the Tax Code of the Russian Federation, state security pensions are not subject to personal income tax, with the exception of payments in the presence of voluntary insurance of the funded part of the pension. From the above, we conclude that only the so-called “non-state pension” or non-state pension is subject to personal income tax. This is confirmed by clause 2 of article 213.1 of the Tax Code of the Russian Federation. Read also the article: → "What taxes does a working pensioner pay in 2018".

Income tax on "non-state pension"

But, the taxation of non-state pensions also has some peculiarities. A non-state pension fund can carry out its activities only on the basis of a special license. Any citizen can conclude an agreement with such a fund.

In accordance with the agreement, the contributor (future pensioner) must regularly pay contributions, and upon the occurrence of grounds for receiving a pension, the fund is obliged to pay a non-state pension to this contributor. This type of pension is considered supplementary. And it is also not subject to income tax, but only if the contract is concluded by the depositor himself and the contributions are transferred by the same depositor.

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Often there are situations when it is not the employee, but the employer who concludes an agreement with a non-state pension fund. This is common among very large companies, as they often have their own private pension funds. They themselves transfer pension contributions from this fund from their own funds. Upon reaching the retirement age, a citizen will receive a pension already minus personal income tax, which this fund will withhold and transfer to the budget.

Legislation regulates state pension provision in accordance with Law 166-FZ "On State Pension Provision" dated 15.12.2001, and non-state legislation - by Law 75-FZ "On Non-State Pension Provision" dated 07.05.1998.

Tax deductions for retirees

If a 13% tax is withheld from a non-state pension, as well as from the income of the working population, the following question becomes natural: does a pensioner have the right to tax deductions when buying property? It has, but there are also a number of nuances. Read also the article: → "Tax deduction from pensioners when buying an apartment, during treatment in 2018. Analysis of 5 examples."

The pensioner can return the paid personal income tax in the following cases:

when he works and receives taxable income;
when he worked for the last 3 years, immediately before the deduction occurred, while receiving income;
when his pension contributions were to a non-state pension fund, or there were voluntary contributions.

To return the tax paid, retirees need to act in exactly the same way as the working population. The tax authority must submit a completed tax deduction declaration of the established form, which indicates the value of the property, the income received and the personal income tax paid. The declaration is accompanied by a statement and all supporting documents. Read also the article: → "Do pensioners and beneficiaries pay property tax 2018".

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An example of calculating the property tax deduction for retirees.

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 for 2014
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 to a pensioner in the amount of 247 thousand rubles (i.e. 1.9 million 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). A pensioner can use it in subsequent years, if he has income taxed with personal income tax of 13%.

Answers to common questions

Question number 1. I receive a pension from a non-state fund. My employer entered into an agreement with this fund, he also transferred contributions to this fund at his own expense. Is there a 13% tax on my pension in this case?

The so-called non-state pension, which you receive from a non-state fund, is subject to personal income tax. From clause 2 of article 213.1 of the Tax Code of the Russian Federation, it follows that the amounts of "non-state" pensions should be taken into account when determining the tax base for income tax. At the same time, this agreement can be concluded by any employer. As an organization and as an entrepreneur. Personal income tax is withheld by a tax agent, specifically, the fund of your choice.

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Question number 2. I didn't manage to transfer the funded part of my pension anywhere. Can I still do this?

You can also transfer the funded part in 2017, we have extended this opportunity. If you do not do this, the funded part will continue to go to the insurance company; in this case, you will not receive income.

Question number 3. Where should the funded part of the pension be transferred?

You can choose any non-governmental foundation of your choice. It is best of course to choose the one that is part of the guarantee system and has more than one management company.

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З-NDFL for working pensioners

The Z-NDFL form may need to be submitted to the tax office for various reasons. For example, it is filled out by all citizens who receive additional income (outside the salary) to calculate personal income tax, which must be paid independently. This type of declaration is filled out not for direct income of a person, such as wages, but for additional income - sale of property, renting out property, and other income from indirect commercial activities. To pay tax on them in the amount of 13%, you must submit an income statement in the form of a Z-NDFL declaration.

In what cases do pensioners fill out 3-NDFL

Filling out the Z-NDFL declaration by a pensioner is a prerequisite if he has an additional type of income, in addition to pension, and the tax on this earnings has not been paid. For example, when renting an apartment. In addition, working pensioners may need 3-NDFL to receive tax deductions.

Why only those who work?

Because the deduction is provided only in the case of payment of tax on the income of a citizen who applied for a benefit in the amount of tax paid. The pension is not taxed, so there is nothing to deduct, relatively speaking.

As a result, in accordance with Art. 218, 219, 220, 221 of the Tax Code of the Russian Federation, Z-NDFL declarations to pensioners who work officially and pay personal income tax through an employer may need to fill out and submit to the Inspectorate of the Federal Tax Service in two cases:

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when a pensioner receives additional income;

to receive a tax deduction for acquired real estate, purchase of land, treatment, training, insurance, when selling real estate or a car.

Working pensioners who pay tax on their income are eligible for a tax deduction. In order to return income tax to a pensioner, it is necessary to submit a Z-NDFL declaration to the tax office at the place of registration (Article 229 of the Tax Code of the Russian Federation).

Income tax refund to retirees in 2017

A pensioner has the right to a property deduction from the housing he has purchased, as well as to all other types of tax deduction (standard, social, professional). The right to deduction arises in the year the title deed is received. The return of income tax to a pensioner begins in the year following the year of property acquisition, after the pensioner submits a Z-NDFL declaration.

In the event that a working citizen has the status of a pensioner, from January 1, 2012, according to Federal Law No. 330 dated November 21, 2011, he may, when filing a declaration with the Federal Tax Service, declare the transfer of the balance of the property deduction to the previous three years of his employment (Article 210 , 220 Tax Code of the Russian Federation).

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Only pensioners, both working in 2017 and not working in the current period, have such a right (letter of the Ministry of Finance dated 07.08.2014 No. / 39262). This is done in order not to lose the remainder of the deduction if the pensioner has retired and no longer has earnings taxed at a rate of 13% and, accordingly, loses, due to his status, the opportunity to receive the remainder of the deduction.

The balance can be transferred to the previous three years only when a pensioner applies for a property deduction in the year following the year in which the deduction balance was formed. When circulating in subsequent years, the number of years to carry over the remainder decreases accordingly.

In order to receive a tax deduction in 2017, a pensioner needs to determine the time when he will be able to exercise his right to deduction, prepare and submit the following package of documents to the Federal Tax Service:

declaration in the form of Z-NDFL;
your passport;
a certificate from the employer in the form 2-NDFL;
application for the provision of property deduction;
pension certificate.

In addition, it will be necessary to prepare copies of documents confirming the right to receive a deduction. After that, the pensioner will be refunded the income tax paid.

A working pensioner does not have to wait until the end of the year and then submit a declaration. He can get his deduction through the employer and not through the tax office. But before applying for a deduction to your organization, a pensioner needs to obtain an appropriate confirmation from the tax office that he has the right to a property deduction. On its basis, the employer will not withhold personal income tax from the pensioner, starting from the month the confirmation is provided and until the end of the year. In subsequent years, the right to tax exemption will also need to be confirmed from the tax office.

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Sample Z-NDFL for pensioners

A declaration in the form of Z-NDFL is filled in by a citizen by hand or on a computer. You need to fill in only those declaration sheets that must contain the necessary information about a person's income. Today, you can use online services to fill it out on the FTS website. Since filling out 3-NDFL for pensioners does not have any special differences, a sample of filling out 3-NDFL can be downloaded here.

Taxation of pensioners in 2017

For pensioners, certain tax benefits are provided. They can be expressed in complete exemption from payments or the use of reduced rates. The norms that amend the tax legislation are adopted almost every year. However, not all of them affect citizens. For example, in 2017, changes affected more organizations and the procedure for their settlements with the state.

In general, in 2017 the tax burden on pensioners will remain at the same level, since no increase in interest rates on key taxes is expected. The pension is still among the incomes exempted from paying fiscal payments.

The availability of exemptions for individual taxes should be clarified with the inspectorates, since they are local or regional and depend on local authorities.

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Tax incentives for all categories of pensioners

Despite the small number of fiscal benefits for retirees, some of them can be quite substantial. These benefits are available to all retirees, regardless of whether they continue to work. The decisive factor for receiving benefits is obtaining a pension certificate in connection with reaching a certain age.

Property tax

Property tax is essential in the share of taxes paid. After changing the rules for calculating the tax base, namely the transition from inventory to cadastral value, the amount of payments increased. If, according to the documents, a pensioner is the owner of a large apartment, then he would have to pay an impressive amount.

The exemption for the payment of fiscal contributions accrued for the ownership of property applies to all persons who have reached retirement age. It concerns both those who continue to work and those who are not engaged in any work activity.

In order to obtain an exemption, you must write an application to your tax office. The department is determined based on the place of registration of the pensioner. The main document confirming the right to benefits is a pension certificate.

A pensioner has the right not to pay tax in relation to:

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apartments / rooms owned by him;
houses, including summer cottages (summer cottages by their status are equated to ordinary residential buildings and are also taxed. Only those buildings with an area of less than 50 sq.m. are exempted);
garage (it equates to the possession of a parking space).

An exemption from payment is provided for each type of real estate. For example, if a pensioner owns a house, an apartment and a garage (just one each), he does not pay tax for any object. But if you own two apartments, the exemption is provided only in relation to one, for the second the tax is charged and paid in full.

If there are several apartments, then the pensioner must submit an application to the inspectorate every year with a request to exempt one object of his choice from taxation.

It should be remembered that the granting of benefits depends on the actions of the pensioner himself. To get exemption, you need to go to the inspection and write a statement. Without a direct indication of the taxpayer, the department will not provide a privilege.

Transport tax

Transport tax is attributed to the jurisdiction of the regions. And you should be guided by local laws in matters of paying it. Some of them, among the persons with fiscal benefits, name pensioners who own a car with a certain year of manufacture and capacity. In other regions, on the contrary, this category does not apply to preferential treatment.

Benefits for pensioners are provided not in all regions, but only in some constituent entities: St. Petersburg, Leningrad region, Perm, Chelyabinsk regions and some others.

This means that in the vast majority of regions, retirees must pay tax on their transport, regardless of whether they use their car every day or only for trips to the country in the appropriate season.

You can find out about fiscal incentives in your inspectorate by calling by phone or by visiting an inspector in person.

Land tax

This type of tax is local, that is, the funds received from its payment go to the budget of the municipality. The right to determine the categories of persons fully exempt or partially from paying it is vested in local authorities.

To get accurate information, you should contact the inspection. Providing benefits to pensioners for this type of payments is rather an exception than a rule. Pensioners living in St. Petersburg, Saratov, Rostov regions and some other regions are exempted from payments for land.

Income tax

As noted above, the state takes its interest only on wages and some other types of income. At the same time, other payments are the property of the pensioner in full. These include:

pensions;
the cost of vouchers for treatment and rest. This refers to the situation when a pensioner receives appropriate vouchers to sanatoriums or other institutions from organizations. The tax on their cost is not charged or paid;
gifts from a former employer; and reimbursement of medication costs. For these types of assistance, a limit is set - 4 thousand per year, everything that exceeds is subject to taxation.

Thus, all retirees are exempt from the obligation to pay tax on the pension they receive.

Deductions for retirees applied regardless of the availability of taxable income

All retirees, whether they are working or not, can expect to receive the following deductions.

Home purchase deduction

As a general rule, tax can be refunded only if it was calculated and paid. If there was no income, then the deduction cannot be made. This rule existed until 2012. This was followed by changes in fiscal legislation that radically changed the situation.

Now, if a pensioner buys real estate, then he has the right to receive a corresponding deduction. If the purchase is made already in retirement, that is, during the period when there are no taxable payments, then the overpayment can be refunded for the previous three years. The main requirement for this period of time is the accrual and payment of income tax.

You can return funds paid as tax in the following cases:

when building or buying any real estate (house, apartment, room);
when purchasing a plot intended for construction (the land must have just such a designated purpose);
when buying a share in ownership.

The rule also applies to the payment of interest accrued on loans taken for the purpose of acquiring real estate. In this regard, one important circumstance should be noted - the loan is necessarily targeted.

After registration of the right, the pensioner will be refunded the tax paid by him for the three years preceding this event.

What amount can you count on

The amount to be refunded depends on the expenses incurred. Limits are established by law, and funds paid in excess are not taken into account. Thus, two values have been determined - 2 and 3 million rubles. The latter amount applies when it comes to a bank loan. Accordingly, the tax base is reduced by these amounts. That is, the total return from two million rubles will be rubles, from three, respectively, rubles.

Calculation example. If in 2016 an apartment was bought, the valuation of which is equal to two million, then the following situation will arise. Periods will be taken into account. In 2016, the income was equal to 400 thousand, the deduction from them was 52 thousand. The remaining balance is carried over to the previous three years. In 2013, the taxable income was 400 thousand, therefore, 52 thousand are subject to refund. In 2014 - 300 thousand and a return of 39 thousand. Thousand, return 65 thousand. Thus, the total amount of income for three years was 1600 thousand, which does not exceed two million. The remaining amount can be used in the future.

If the retirement was carried out, for example, in 2014, and housing was purchased in 2016, then the deduction will be carried over to 2013 and 2014. In 2015, there was no income, therefore, a deduction cannot be made.

If a pensioner has acquired real estate and continues to work, then the deduction is provided in the general manner. In this situation, the transfer is possible only if the pensioner decides to quit.

Documents required for a refund

Refunds are not automatically issued. For the state to return the funds, an application and a package of documents are required. First of all, when applying, you will need an identity card (passport).

declaration for each year for which the return is planned;
documents for real estate, including a plot;
an agreement confirming its purchase;
a document confirming that the seller received his money for the object;
if the source of funds is a loan, then you should bring an agreement with the bank;
an application for a tax refund for the respective years.

Verification of declarations takes three months. Then there is a return or a motivated refusal is drawn up, which can be challenged up to trial.

Deduction on the sale of property

As a general rule, funds received from the sale of property are subject to taxation. The exception is cases when the alienated thing is in possession for more than the established period. So, if the object being put up for sale was bought or received in any other way before 2016, then the minimum period of ownership is 3 years. If available, the owner is exempted from making payments to the state. Since 2016, this period has been extended and is now equal to five years.

So, if a pensioner falls under taxation, then he can reduce the taxable base for real estate by one million, for other property, for example, cars, by 250 thousand.

The indicated amounts are used in the absence of documents confirming the expenses incurred.

To take advantage of this deduction, you need to submit a declaration to the inspectorate. It should indicate the value of the alienated property and the amount of the deduction. The declaration should be accompanied by supporting documents, for example, the contract under which the object was sold.

This deduction is available to everyone, regardless of the presence of other types of income, since it does not imply a refund, but a reduction in the tax base upon the sale of property.

Taxation and tax deductions for working pensioners

Working pensioners have the same benefits as non-working people:

their pension, as well as gifts from the former employer and vouchers to sanatoriums are not taxed;
they are exempt from paying property tax;
if the region or municipality provides benefits for pensioners on transport and land taxes, then working pensioners are subject to these norms;
property deductions are available for the purchase and sale of real estate and other property.

However, due to the fact that they continue to work and receive taxable income, there are nuances in their taxation.

Men and women who have reached the age limit, but continue their labor activity, are obliged to fulfill the fiscal obligations provided for by law. According to his requirements, interest must be paid to the state on certain types of income. These include cash received from employment. In other words, working retirees must pay income tax. Only the pension is not taxed, since it is a social benefit.

Thus, in the case of continuing to work, pensioners pay 13% of the wages received.

Working pensioners, in addition to the property deduction, are entitled to tax deductions:

Working pensioners, on an equal basis with other taxpayers, have the right to receive various deductions provided for by law. A prerequisite for its registration is the availability of taxable income. The pension is not one of those, therefore non-working pensioners cannot receive the deductions indicated below. However, if a pensioner rents out his housing and declares the income received, or he has another source of income that he reports, then he can also count on the provision of the deductions described below.

There are a number of tax deductions that are only available to working retirees or retirees who receive a different declared income. We will look at them in more detail in the following paragraphs.

Standard deduction

It is given to those who have children under the age of 18, or who are studying at a university on a full-time basis. The size is 1400 for the first two children and 3000 for the third and subsequent ones. For a disabled child, a deduction is equal to 12 thousand. The maximum amount of income that allows you to reduce the amount of tax is 350 thousand.

In order to receive a deduction, you must submit documents confirming the presence of children. Depending on the situation, these include: a copy of a birth certificate, a certificate of disability and university studies.

A pensioner can claim a deduction in the amount of three thousand if in his life there were such events as:

the disaster in Chernobyl, which led to the onset of radiation sickness;
elimination of consequences at the above station and in the exclusion zone;
participation in the Great Patriotic War;
testing of nuclear weapons.

A deduction of 500 rubles per month is provided for:

Heroes of Russia and the USSR;
invalids of the first two groups and from childhood;
bone marrow donors;
officials who have suffered radiation sickness as a result of the performance of their duties;
some others.

To receive deductions in the amount of 500 and 3000 rubles, certificates or certificates confirming the status of the applicant are also required.

Social deduction

It involves a refund of funds paid for treatment or education of their own or children. It is carried out upon filing a declaration and the presence of taxable income. If this is not the case, then it is recommended to arrange payment from children who work and have income. Through them, a partial refund of money spent on medicines and directly medical and other medical services is possible. It should be understood that not all medications can be refunded. The list is approved by the Government and before contacting the inspectorate, you should familiarize yourself with it and be prepared for a possible partial refusal.

In order to receive a deduction for the education of children, the following documents must be submitted:

declaration;
income statement;
return statement indicating bank card details;
an agreement with an educational institution for the provision of services;
payment receipts;
a copy of the license and accreditation of the university;
certificate stating that the child is a full-time student;
birth certificate of the child.

A refund of funds spent on treatment is possible when such documents are sent to the inspection as:

declaration;
income statement;
return statement, which indicates the details of the account to which the money should be transferred;
agreement with a medical institution;
certificate of payment for medical services;
medical organization license;
prescription for medicines;
receipts for payment of medicines;
a birth certificate, if the deduction is made in connection with payment for the parent's medical treatment.

conclusions

Thus, all persons who received a pension certificate in connection with reaching the age limit are provided with the following benefits in 2017:

property tax,
income tax in relation to pensions and certain other types of income (gifts and vouchers from a former employer);
on land and transport tax, if provided by local laws.

Among the deductions, pensioners are entitled to a property deduction when buying or selling real estate, as well as in case of alienation of another type of property.

Working retirees are entitled to all benefits and deductions established for retirees. But as they continue to work, their wages are subject to income. They also have access to standard and social deductions, which are issued only if they have income taxed at a rate of 13%.

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Many residents of Russia are interested in whether the country will indeed introduce (or already have) a tax on pension. After all, the pension system of the Russian Federation is constantly changing. In connection with the crisis, the government decides on a variety of unforeseen actions. For example, some suggested that the additional support from the state be canceled altogether for those who, being already at retirement age, continue to carry out their official duties. So what to believe? What information can be considered real, and what are myths?

Taxation of benefits and pensions

Pension tax is something that scares many retirees. Especially those who found a job. After all, some indicate that people who have reached retirement age will have to give part of their money to the state treasury. Something like an income tax. After all, pension payments are also receipts to the family budget.

According to the laws of the Russian Federation, benefits and payments that are made by the state are not taxed. That is, this is a kind of support provided by the government on a gratuitous basis.

It all depends on employment

Nevertheless, some citizens still claim that they have heard that it is planned to introduce a tax on the pensions of working pensioners. That is, unemployed citizens who have gone on a well-deserved rest will receive full pension payments, while those who continue to work will not. Is it really? And will this rule be canceled?

There is no tax on pensions in Russia today. This fact will have to be taken into account. It doesn't matter if a citizen works or not. Pension payments, as already mentioned, are not subject to any additional payments. And no one is going to introduce such a payment either for employed citizens or for those who are not working. In any case, there has not even been a discussion of the topic under study in the government so far. But there are other rumors that force the population to independently save money "for old age."

Cancellation of pensions

For example, the first news that caused a wave of indignation was not the pension tax itself, but the complete cessation of the mentioned payment to those who are officially employed. That is, citizens who have reached retirement age and continue to fulfill their official duties will not receive additional support from the state. Is it really so?

In a crisis, the government can take a variety of steps. But in Russia, in fact, no decision was made to abolish pension payments to working pensioners. State support is not taxed either. This bill is just a rumor that cannot yet be implemented. First, we will have to completely revise the pension system of the Russian Federation and only then introduce such reforms.

Without indexing

But the next point will have to be taken into account by all employed pensioners. The thing is that this category of citizens was canceled in 2016. The pension tax has not been introduced, but there will be no increase in payments to those who perform labor duties.

At the same time, all unemployed pensioners receive a little more money. For them, the indexation of pensions was 4%. The recalculation of funds occurs immediately after the citizen leaves the job. This factor will have to be taken into account.

Will there be an indexation of pensions in 2017? Working citizens of retirement age clearly cannot hope for this. But it is too early to judge the unemployed. Although there is certain information, already confirmed, which will indicate the upcoming changes in the pension system.

Payouts instead of indexing

Has the pension tax been canceled in Russia? It hasn't even been entered. It has already been repeatedly emphasized that pensioners receive state aid free of charge. The cancellation of pensions for employed people is also not provided. But in 2017, there will be no indexation for either the employed or the unemployed. In any case, in the first half of the year.

The thing is that according to the latest news it became known that all pensioners in January 2017 will receive a lump sum payment. It should replace indexing. Provides a cash allowance of 5,000 rubles. It is paid to both employed citizens and the unemployed. Pensions, however, will remain at the same level and will be paid in the same way as before.

"Freezing" of savings

But the surprises from the government do not end there. What else awaits citizens? Indexation was canceled. The pension tax has not been introduced, but at the same time some describe the so-called "freeze" of the funded part of payments "for old age" with a similar term.

It's no secret that Russia has an accumulative system for the accrual of funds. Citizens transfer part of their income to the funded part of their pension. It is paid along with the insurance component.

In 2017, it is planned to "freeze" the funded part of the pension. This restriction is expected to be in effect until 2019 inclusive. It is a compulsory measure - it is needed to replenish the state treasury and maintain it in a solvent state.

Taxes and retirees

This cancellation caused huge excitement. There is no tax on pensions in the Russian Federation. Neither the employed nor the unemployed. But at the same time, people who continue to work even after reaching retirement age are subject to some mandatory payments.

It's about income tax. Pensioners are the same taxpayers as all other adult citizens. But at the same time, they have some benefits. For example, all pensioners are exempt from property tax. Employed citizens receive earnings. From him, like all other employees, pensioners pay 13% to the state treasury. It is about income tax.

At the same time, in certain cases, it is possible to reduce the tax base through incentives. That is, the tax will be paid in a smaller amount. Earnings are subject to such deductions, pensions are not. Remember this rule before you panic. The pension tax for working citizens has not been assigned in the Russian Federation, and in the near future, as already mentioned, it will not take place.

Conclusion

Now it is clear that pension payments are not subject to any additional payments. Employed pensioners pay certain taxes, but they have nothing to do with payments "for old age".

The pension system of the Russian Federation is currently in an unstable state. It is recommended to follow the latest changes carefully. So far, there are no taxes on pensions - this is illegal. State support is not subject to additional payments, it is issued to citizens in the form in which it is appointed.

One should not expect an increase in pension payments either. Anyway, in the first half of 2017. The government has already advised the population to save money on their own. The payment of this type of support will not be canceled in full, but they are able to reduce or limit it for the employed population.

Most of the shocking and frightening news about changes in the principle of calculating and calculating pensions are just myths. They have no legal force. To be sure of this, it is enough to read the law on pensioners. It says that all citizens who have reached retirement age are entitled to receive support from the state.

Whether income tax will be withheld from pensions. Whether the pension is taxed. Income tax

Income tax

Transport tax

Land tax

Pension tax

Is the pension subject to income tax in 2018

Are pensions subject to income tax?

Working pensioner

Don't forget about your spouse

To pay or not to pay?

What is the pension tax in Russia in 2018?

Income tax

Transport tax

Land tax

Pension tax

To pay or not to pay?

Income tax

Do retirees pay taxes from their pension?

Transport tax

Land tax

Pension tax

Transfer of property deduction by pensioners

Working pensioner

Receiving property deduction for additional income

Is income tax collected from pensions in Russia?

Don't forget about your spouse

To pay or not to pay?

Income tax

What taxes are paid on pensions in Russia in 2018

Transport tax

Land tax

Pension tax

Pension income tax

Are supplements to pension taxable?

Personal income tax from the income of working pensioners

Income tax on "non-state pension"

Tax deductions for retirees

Who is eligible for retirement status?

Property tax

Benefits for the payment of land tax

Transport benefits

Main types of tax-free income

What the law says

Exceptions to general rules

Is it possible to return the tax paid on pensions

Which retirees are completely tax exempt

What taxes do pensioners pay, from which they are exempt

What retirees do not pay taxes for

Property taxes for retirees

Income tax for working pensioners

Is the pension subject to income tax in 2018

Pension income tax

Income tax on "non-state pension"

Tax deductions for retirees

An example of calculating the property tax deduction for retirees.

Answers to common questions

З-NDFL for working pensioners

З-NDFL for working pensioners

In what cases do pensioners fill out 3-NDFL

Income tax refund to retirees in 2017

Sample Z-NDFL for pensioners

Taxation of pensioners in 2017

Tax incentives for all categories of pensioners

Property tax

Transport tax

Land tax

Income tax

Deductions for retirees applied regardless of the availability of taxable income

Home purchase deduction

Deduction on the sale of property

Taxation and tax deductions for working pensioners

Standard deduction

Social deduction

conclusions

Taxation of benefits and pensions

It all depends on employment

Cancellation of pensions

Without indexing

Payouts instead of indexing

"Freezing" of savings