Tax deduction for pensioners

What properties are eligible for the pensioners' benefit?

According to current legislation, property tax benefits for pensioners continue to apply. Moreover, as before, the pensioner does not pay 100% tax on the following real estate:

• apartments and rooms, both in new buildings and in secondary housing stock;
• residential buildings;
• premises used in professional creative activities;
• outbuildings and structures (no more than 50 sq.m. with a total area) located on garden plots, vegetable plots, private household plots, etc.;
• garages and parking spaces.

An indispensable condition for the benefit is that the property is owned by the pensioner.

Conditions for providing benefits

People who own a pension certificate can take advantage of the discount when paying the property tax, regardless of whether they work or not. Also, the basis for receiving a pension does not matter: disability, old age, loss of a breadwinner, etc. Property tax benefits for pensioners are provided under the following conditions:

• possession of a pension certificate;
• home ownership;
• the cost of the property is less than 300 million rubles;
• the property is not used for business activities.

Who is entitled to

Various categories of citizens of the Russian Federation apply for exemption from property payments. Federal beneficiaries are:

• pensioners;
• disabled people of groups II and I;
• disabled since childhood;
• heroes of the RSFSR and the USSR;
• participants of the Second World War and military operations in Afghanistan;
• holders of the Order of Glory of 3 degrees;
• military personnel;
• family members, parents of military personnel who died in the line of duty;
• Chernobyl accident liquidators;
• other persons specified in Article 404 of the Tax Code of the Russian Federation.

In addition to federal categories of beneficiaries, there are also regional ones. The latter include, for example, large families. Each region has its own list of beneficiaries, which can be expanded by local authorities. You can find it out by visiting the city administration or the municipality website. The number of benefits for a pensioner does not increase, even if he falls under several such categories of persons.

What objects are exempt from taxation?

Exemption from property tax is subject to 1 object of one type of property. For example, if a person owns two privatized apartments, a 100% discount is provided for the payment of only one of them. Cancellation of the fee is possible for the following objects:

• apartment;
• house;
• room;
• premises used in professional creative activities;
• parking spaces and garages;
• utility structures and buildings (total area - no more than 50 m²) located on garden dachas and other land plots.

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In addition to the zero payment for property, the beneficiary has the right to take advantage of special deductions for other real estate properties. The discount is provided in the form of reducing the area of ​​the home by a certain amount when calculating the payment according to:

• room - 10 m²;
• apartment - 20 m²;
• house - 50 m².

Privatized housing is not subject to preferential taxation if:

• the cadastral value of a real estate unit exceeds 300 million rubles;
• the living space is used for commercial purposes;
• a citizen owns 2 or more objects of the same type of property (in this case, only 1 of the objects of each type is not paid for).

What kind of real estate will a pensioner have to pay tax on?

Even if the property is registered to a pensioner, you will still need to pay tax on the following real estate:

• any capital object whose cadastral value is more than 300 million rubles;
• if the property is for commercial purposes;
• if the property owns more than one piece of real estate of the same type (2 or more apartments, 2 garages, 2 houses, 2 parking spaces);

Question: A pensioner owns two apartments and two garages. What properties do you need to pay property tax for in 2020?

Answer: One apartment and one garage are eligible for a property tax exemption for senior citizens. And for the second apartment and the second garage you need to pay tax on a general basis and in full (see calculation of property (apartment) tax from 2020 based on the cadastral value).

Such rules exclude the possibility of a wave of re-registration of real estate to their retired relatives in order to avoid paying property taxes. However, those pensioners who own one type of real estate should not worry.

For the rest of the real estate, which does not apply to benefits for pensioners, tax deductions apply, as for other taxpayers:

• For apartments – 20 sq.m;
• For private houses – 50 sq.m;
• For rooms – 10 sq.m.

The tax deduction amount must be subtracted from the total area of ​​the property. Accordingly, the size of the cadastral value will change proportionally. The tax must be calculated from this amount.

Question : There are several apartments in the property. The owner is a pensioner. Which apartment does the benefit apply to?

Answer: In the case considered, the owner has the right to independently determine the property to which the benefit will apply. To do this, you must submit a corresponding application for tax relief to the Federal Tax Service.

Question: If a pensioner owns only 1/2 share in real estate, and the other 1/2 share is owned by a non-pensioner, how will the benefit be taken into account?

Answer: Only the pensioner’s share will not be taxed. Another owner will only be able to take advantage of the square footage benefit according to his share, that is, 20 m2/2 (that is, 10 sq.m.) for an apartment or 50 m2/2 (corresponding to 25 sq.m.) for a house.

Benefits for pensioners in 2020: no need to pay property tax

I read and study our laws regarding pensioners on the issue of exemption from paying taxes on real estate and land, and I never cease to be amazed at our officials who write these laws and instructions for them. Do you seriously think that a pensioner has a computer and the Internet at home??? does he have the ability to financially pay for this??? Yes, all my friends have higher education and cannot afford to buy a computer and pay for the Internet from their meager pension!!! And what can we say about 80-90% of the country’s pensioners who do not know how to use computers at all?! And even more so, they do not know your invented Laws. They believe in the old fashioned way, as it was in the Soviet Union: the authorities will not deceive, they cannot deceive. And you are deceiving the people, outright deceiving them. I mean tax services. You seem to erroneously charge taxes to a pensioner, scare him with fines and penalties, and now you’ve come up with something even better - writing off debt from credit cards! Moreover, the tax that was dishonestly calculated for you and, most importantly, none of the tax authorities bears any responsibility for their mistakes! Or do you think it’s normal that a pensioner, being retired, should run around the tax office, knock on doorsteps and write you certificates using crazy forms that you have developed? There is a law according to which pensioners are provided with tax exemption benefits, and it is very clearly formulated. You have all the documentation on your property both in paper and on electronic media. So why are you chasing us pensioners with these crazy certificates? And why the hell do I, a 66-year-old pensioner, have a personal account?! I want to pay taxes on time and on time, but I cannot obtain this “secret information” from the tax authorities, only my personal presence is required. What kind of “secret”—confidentiality—are we talking about? Even if all the real estate of the President of the country and the entire government is officially published in information publishing houses, open to the entire people. And I wrote this only because I myself personally returned the illegally assessed land tax from the tax services - you wouldn’t wish your enemy half a year of ordeal in offices, and they don’t respond to letters at all! And currently, they illegally charge taxes on residential buildings. And I think with horror how I will return the illegally accrued funds again??? And why should we, pensioners, finance the mistakes of tax services, and then run around these tax services and get our own money back? Moreover, to receive threatening letters from them if payment is not made on time??? You have become disconnected from the life of the people... And grandfather Lenin also said that the land is for the people, and you take taxes from us for the land. Of course, you can take taxes, like the capitalists in the West, but they also have a pension worthy of 2-5 thousand US dollars, and not our beggarly one. I wonder, if you are up there, forced to live on the pension of an ordinary Russian, how will you feel? Try it for fun. Maybe after this experiment you will become human.

What documents are needed to apply for benefits?

To receive a benefit for real estate owned by a pensioner, you must submit by December 31 of the current year:

• Application to the Federal Tax Service (). The form is unified and universal. It provides columns for both transport and land taxes (three in one). After submitting an application, the benefit is taken into account automatically for subsequent years (that is, documents are not submitted again).
• Notification (). If the object changes, then you need to submit a new notification in a timely manner (the application for benefits does not need to be duplicated).
• Documents for an apartment, house, etc. (copies thereof)
• A copy of the pension certificate (pensioner's certificate). You don’t have to provide the document; it is enough to describe its details in the application. But if the pension fund does not confirm the pensioner’s status for tax purposes, then there will be problems, the resolution of which will cause a lot of fuss.

After December 31st it will no longer be possible to make changes, only for the next year.

If a pensioner has never previously written a statement that he is a pensioner, then the Federal Tax Service assesses tax on all objects. Then it is considered that he did not notify the tax office and refuses the benefit.

If the owner - a pensioner - previously submitted an application, but has not now submitted a notification about the selection of a preferential object, then the Federal Tax Service will itself exempt from tax on the object for which the maximum tax would have to be paid. That. the pensioner will have to pay a minimum tax.

What categories of pensioners can benefit from the benefit?

The law does not establish any differences on the grounds for receiving a pension: old age, early, in connection with the loss of a breadwinner, disability, military pension, etc.

An important circumstance is retirement (being included in the pension fund register) and receiving a certificate (certificate).

Also, tax breaks were left for persons of pre-retirement age. Citizens who are 60 years old (men) and 55 years old (women), but have not reached old age pension, will be provided with benefits on an equal basis with full pensioners.

Video about land tax

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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