Modern society consists of people with different outlooks on life, incomes and interests.

Among them there are those for whom the performance of certain physical actions is impossible; these restrictions are usually called disabilities. The problem is present all over the world - people with disabilities need special protection and assistance from the state.

That is why our country has developed a system that makes it possible to slightly alleviate the financial burden that people with disabilities experience more than others, since in most cases the only source of income for them is.

The legislative framework

In accordance with current legislation, recognizing a person as disabled and assigning him group 1 or 2 is possible only after passing a special commission - ITU. The rules are enshrined in Federal Law No. 181.

Human Recognition disabled possible if:

In addition to assignment based on the results of passing commission 1 or 2, as well as degree of labor restriction– 1-3. Based on this, a person is entitled to social assistance and support measures defined in legislation - a pension and benefits.

Tax benefits for this category of citizens

Persons who have received a disability group can count on receiving the following: tax benefits:

All the details of granting concessions are spelled out in various legal documents. Also, each region may have its own opportunities to help disabled people with regard to tax benefits.

Property

According to the Law of the Russian Federation “On taxes on property of individuals”, a list of beneficiaries who are exempt from paying this tax has been established.

Exemption from tax is provided if the property that falls under property payments is registered in the name of a disabled payer.

property, exempt from tax, counts:

  • Apartment;
  • Garage;
  • Country house;
  • Room (share in an apartment).

In order for a person to be able to exercise his legal right, he will need to provide a copy of the document issued by the commission - a certificate of disability in tax office at your place of residence. There are no time limits provided by law.

There is a 50% discount on housing and communal services.

Land

Article 391 of the Tax Code of the Russian Federation provides benefits for disabled people of groups 1 and 2 also in terms of payment for land.

This measure allows you to save the amount of paid land tax by reducing the tax base by the cadastral value of 600 square meters of land area owned, permanent (perpetual) use or lifetime inheritable possession of taxpayers - disabled people of groups 1 and 2.

The tax base is reduced in relation to only one plot of land at the taxpayer's choice.

The exact amount that can be saved is additionally calculated by local authorities, since this possibility is stipulated in the legislation.

For example, in Moscow, the amount deducted from the cadastre can reach 1 million rubles. If there is no land plot, then a person with disabilities has the legal right to receive it out of turn if the land is used for individual housing construction.

In order to take advantage of your legal right to receive benefits, necessary:

  1. Prepare a package of documents - passport, certificate of land ownership, certificate of disability, application and submit them to the tax office at the place of residence;
  2. Get a solution.

After this, taxes are calculated based on the benefit received. If a person, due to mobility restrictions, is unable to visit the tax office on his own, then he must issue a power of attorney to someone who will represent his interests.

It is also possible to send documents by mail, but in this case all papers must be certified by a notary.

Transport

Disabled people of groups 2 and 1 have the right to receive car benefits.

In particular, transport tax is not paid by them if the car is not more powerful than 100 hp, and also has special devices for driving by a disabled person if it is issued by the state. The car must be registered in the name of a person with a disability. Also, disabled people who own a passenger car with no more power than 150 hp are exempt from transport tax.

It is important to remember here that this clause in the law is not valid in all regions, but then the amount payable at the rate is reduced by 50%. Also in Moscow, benefits are provided to disabled car owners if the vehicle's power is no more than 200 horsepower.

In order for a disabled person to receive the right to use this benefit, it is necessary to write an application, provide all documents for the car, and also attach a certificate indicating the group. Additionally, it is possible to make a recalculation if a person decides to take advantage of the right to a benefit later, but in this case, the tax reduction will be made only for the last 3 years.

Personal income tax

Some people with disabilities can work. In this case, they are subject to the benefit associated with. The tax deduction from wages in this case is 3,000 rubles if the disability and group were received as a result of injury, 500 rubles in other cases.

Also tax canceled in full in the following cases:

  • when paying the cost of a trip to the place of treatment;
  • funds allocated for the purchase of special technical means for rehabilitation;
  • financial assistance up to 4,000 rubles;
  • funds for the purchase of medicines (up to 4,000 rubles).

In order to take advantage of this benefit, you will need to provide a disability certificate addressed to the employer. If the cost of medicines is reimbursed, then a prescription from a doctor and receipts confirming the purchase are additionally provided.

Payment of state fees and notary services

Disabled people of groups 1 and 2, when contacting a notary and the tax office, have benefits in paying the mandatory state duty. For all transactions, only half the cost is charged, that is, 50%.

An exception to this law are any actions related to the alienation of real estate or transport. State duty is not collected from people living in boarding schools for the disabled.

Registration procedure

In order to take advantage of the benefits provided by law, disabled people of groups 2 and 1 will need to contact to several organizations:

  1. Pass the ITU commission to receive a group or confirm it;
  2. Provide all necessary documents to the social security authorities at your place of residence;
  3. Report to the Pension Fund about the assignment of disability (this takes 3 days from the date of passing the ITU).

If we are talking about taking advantage of the benefits received, then you should also visit the tax office so that the calculations can be made there. For those who cannot independently go to institutions, it is necessary to call a notary to certify all documents and their photocopies, as well as to issue a power of attorney to the person who will issue all benefits.

List of documents

To obtain social benefits for disabled people of groups 2 and 1, you must provide following documents:

  1. Photocopy of passport;
  2. A certificate from ITU confirming the assignment of a disability group;
  3. Individual rehabilitation program;
  4. A photocopy of your work record book (if you have one and are required to apply for benefits).

You may also need the originals of the documents from which copies were taken, so it is better to take them with you immediately.

Application for benefits

In order to obtain the right to take advantage of one or another benefit related to a tax category, you will need to attach an application in addition to the list of documents. It must indicate to whom it is addressed, the full name of the person to whom the benefit is issued. Also the name of this benefit; if it is a transport benefit, then the car number is also indicated. At the end, the disability group is indicated on the basis of which it was granted, the date and signature.

Benefits for employers who employ disabled people

Employers can also count on tax breaks if they provide a position to a disabled person.

In this case, they are exempt from part of the personal income tax taxes or mandatory contributions, or part thereof, if we are talking about entrepreneurs.

For disabled children and their families

Benefits are also due and, as well as them. In this case, they can count on the same concessions as adult disabled people of groups 1 and 2 - housing and communal services payments are reduced by 50%, recalculations are made for the use of land. Parents of a disabled child also have the opportunity to benefit from personal income tax benefits.

Regional features

Regional benefits differ slightly from those specified in the legislation.

So in Moscow Additionally, a Social Card is issued, which allows you to receive discounts in stores and pharmacies. There is a special taxi for disabled people.

The same service is also available in St. Petersburg, but there the cost is reduced by 10% from the usual one.

Regional coefficients for transport tax also differ.

For tax benefits for disabled entrepreneurs, watch the following video:

Payment of land tax with disability benefits. Disabled people are the most common preferential category of taxpayers for land tax. The features and conditions for assigning benefits are fixed at the federal and regional levels. Read about what characteristics must be present to receive disability benefits in this article.

Legislation

Land tax for disabled people is regulated at two levels:

  • Federal - provisions of the Tax Code of the Russian Federation, Chapter 31 - benefits provided in accordance with Part 5 of Article 391.
  • regional - each subject of the Russian Federation must be assigned each year to a specific category of payers, as well as an additional list of beneficiaries, in addition to that established by the Tax Code of the Russian Federation.

Despite the fact that land tax is a local type of collection and is regulated to a greater extent by regional regulations and laws of local authorities, with regard to specific conditions and calculations, when determining disability benefits, two legislative levels are taken into account, because at each of them the type assistance has a number of differences.

Features for disabled people

The category of disabled beneficiaries includes citizens who are not capable of a full-fledged lifestyle due to the consequences of injuries or diseases, congenital or acquired physical disabilities.

Assignment of this status occurs after passing a medical and social examination.

Land tax benefits for disabled people at the legislative level (Article 391 of the Tax Code of the Russian Federation) are provided for:

  • Group 1 – disability, the most severe condition, inability for independent existence and self-care;
  • Group 2 – disability, partial limitation in action, ability to perform daily activities;
    those who received disability due to the Chernobyl accident;
  • disabled people since childhood;
  • victims of the Second World War;
  • who received disability after;
  • survivors of radiation sickness as a result of working with nuclear installations.

Types of benefits

Tax legislation for categories of citizens entitled to the appointment of the benefit in question provides for a reduction in the tax base (cadastral value) by 10,000 rubles. As a result, the final tax amount is reduced.

If the value of the land is less than 10,000 rubles, tax obligations from the landowner are completely removed.

Regional benefits, in accordance with the laws of the region, may have the following expression:

  • complete liberation from ;
  • discount, most often half of the calculated tax amount;
  • reduction of the interest tax rate;
  • reduction of the tax base by a greater amount than that established by law.

The possibility of assigning a benefit and its size also depends on the financial capabilities of the region - regions that are better off with a budget can afford to provide maximum support to benefit categories.

For example, in Moscow, the tax base is reduced by 1 million rubles, and in St. Petersburg, the preferential category of disabled people receives a 100% discount.

Appointment procedure

Before applying for it, it is necessary to clarify the right to receive it and the amount in which it is provided. Information can be obtained from employees of the administration at the place of residence or employees of the Federal Tax Service inspectorate, which is registered with the taxpayer.

  • details of the subject to whom the appeal is sent (the head of a specific inspection and the name of the tax authority), as well as the name and contacts of the person being addressed;
  • requests for a specific benefit with reference to a legislative basis;
  • list of attached documents;
  • dates, full name, signature of the person being addressed.

To receive the benefit, you need to collect supporting documents, including:

  • a copy of an identity document, certified by a notary;
  • or an extract from the Unified State Register;
  • title documents for land;
  • certificate based on the results of the examination establishing the disability group;
  • in case the interests are represented by a trustee.

After an application with a package of documents is submitted to the tax office, which is assigned the responsibility to control the payment of tax in relation to this taxpayer, the period for reviewing the papers is no more than 30 working days. The response is sent in writing with the grounds for refusal or approval of the request for benefits.

Exercise of the right to benefit

Approval of the benefit means that the taxpayer can claim a reduction in the tax base from the next calculation. Since land tax is calculated by tax authority employees, the landowner will receive a receipt with the necessary details for payment and the total amount.

To ensure that the tax base has been reduced, it is worth checking the tax amount. In addition, you can partially return excessively overpaid funds for previous periods no more than 3 years before the official registration of the benefit.

Group 2 disabled people in Russia are recognized as preferential categories of citizens in many areas of life. In order to assist this group of the population, the country's legislation has developed support measures. They can receive land tax benefits, which will reduce costs when owning a private house, cottage or other plot.

Who is entitled to

When considering the issue of being classified as disabled, it is worth considering that a person has certain restrictions in life regarding his mental state or other deviations.

The status is awarded after a special examination carried out by doctors and social workers. This is not only a state of health, but also the establishment of relationships with society.

The main factors for obtaining status are:

  • the appearance of restrictions associated with complete or partial loss of the ability to move, talk, navigate, take care of oneself, and engage in work activities;
  • deterioration in health that has affected changes in organs or the functions they perform in the body;
  • presence of need for social assistance and support.

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After examination and examination, the commission assigns the citizen one of the categories of disability. Three categories have been established, differing in the nature of restrictions and social status. Group 1 disability involves the identification of severe impairments that resulted in a significant change in functions in the body.

Disability group 2 is awarded if minor health impairments are confirmed and the person can lead a normal life. This group of the population is allowed to work under special regime conditions.

Group 2 disabled people must annually confirm their status during a medical and social examination. If a person’s health and condition have not changed within 6 years, then the status is assigned for life.

What benefits do disabled people of group 2 have for land tax?

The Tax Code of the Russian Federation defines preferential categories of citizens who have the right to claim relief when paying obligations. Land tax is a fee paid to the regional budget.

If there is a plot of land on the territory of the subject, tax liabilities are transferred to its treasury. Therefore, local authorities establish their privileges and introduce procedures for their application.

Tax legislation (Article 391 of the Tax Code) approved that disabled people of group 2 can take advantage of preferential rights in relation to their own land (plots that are in lifelong ownership and indefinite use are included).

According to Federal laws, for this group of the population the tax base is reduced (deduction) by the cadastral value of 600 sq.m. of plot area. It is legally established that the taxable base is the full value according to the cadastral valuation.

Therefore, if you have land with an area of ​​1000 sq.m. (10 acres), a benefit of 600 sq.m. is provided. (acres). As a result, a person pays obligations for 400 sq.m. (acres).

Features of the benefit:

  1. If a group 2 disabled person owns several separate plots of land, then you can use the right to a tax deduction in relation to one plot. The choice remains with the taxpayer. In the absence of notification of the selection of land, the largest amount of the fee (the maximum tax calculation) is taken to reduce the tax base.
  2. In the situation of obtaining a negative value of the tax base, it is reset to zero, which entails an exemption from tax.

The amount of the fee is calculated by multiplying the size of the plot by the interest rate and the cadastral value of 1 sq.m.

According to Art. 394 Tax Code the tax rate is:

  • 1.5% for all categories of land, except those related to individual housing construction and agricultural purposes;
  • 0.3% for plots allocated for the construction of individual buildings or for farming.

The cadastral value of the area is determined at the regional level. To obtain information, you should know the parcel number relative to the public map. It contains information about the cost and specified area.

Until 2015, a rule was introduced that persons with permanent disabilities assigned before 2004 can take advantage of land tax benefits. This restriction has now been lifted.

Registration procedure

If you have a certificate of the status of a group 2 disabled person or a certificate, the registration scheme consists of the following steps:

  1. Collection of documentation.
  2. Contact the Federal Tax Service at the location of the site.
  3. Writing an application.
  4. Receive a response (arrival of a receipt with reduced tax).

The right to benefits is given subject to confirmation of status, namely the assignment of disability. In this case, the person belongs to the categories of the population that enjoy privileges in relation to tax obligations on all objects of ownership.

You can not only contact the Federal Tax Service directly, but also send a request by mail or from your personal account on the tax service’s website. Postal services require additional payment and you must attach an inventory indicating the availability of documents.

In a situation where a group 2 disabled person has not previously applied for benefits, it is possible to submit an application for recalculation of paid obligations. It is done for the previous three years, subject to the availability of land in the property during this period.

What documents are needed

The list of required documentation when applying for land tax benefits includes:

  • copy of the owner's passport;
  • a document evidencing private ownership, the right of lifelong inheritance or perpetual use;
  • a certificate or certificate stating the assignment of disability group 2.

When writing an application, a citizen indicates the name of the body to which it is submitted, his details (full name, registration address, passport details, telephone) and a request for benefits for a specific area (cadastral number, location address).

If the application indicates a representative of the taxpayer, then it is necessary to present a notarized power of attorney and passport data.

There is no need to fill out an application for a tax deduction, provided that the tax service has information confirming such a right. If a person has previously written an appeal regarding property, transport and presented his disability certificate, there is no need to notify the Federal Tax Service again .

Can they refuse?

A tax rebate may be denied in the following cases:

  • false documents were presented;
  • the disabled person has not reconfirmed the status or the certificate is invalid;
  • an applicant for a regional preference owns a plot in another region where the preference does not apply.

Having collected a complete package of documentation and correctly filled out the application, a person with a disability has the right to receive a benefit when paying land tax. Namely, the tax base will be reduced for him. Other discounts and privileges can be found at the Federal Tax Service.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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General information:

What documents need to be provided? How to calculate tax? How to pay? All relevant information is collected in this article.

Which individuals are classified as disabled?

The condition of a citizen in which there are certain restrictions in a person’s activities associated with physical, mental, mental or sensory impairments is called disability.

The assignment of the status of “disabled person” is carried out by a medical and social examination. This is both a legal and medical procedure.

This status implies a certain relationship with society.

The conditions under which a person is recognized as disabled include:

  1. Limitation of life activity (complete or partial loss of the ability to independently care for oneself, move, navigate, talk, study or work).
  2. A health disorder that leads to disorders of body functions.
  3. The need for social protection and support measures.

Depending on the severity of disability, citizens are assigned disability group I, II or III.

The first is set for 2 years, the others for one. After this period ends, your group must be re-confirmed.

Categories

Depending on the group, a disabled person has limitations in legal capacity and ability to work, and receives the right to benefits and a social pension.

The most difficult group is the first. In such people, significant impairments in the functionality of the body have been identified and confirmed.

The second disability group is citizens who have minor functional impairments of the body.

These are people who have permanent or moderate functional disorders in the body.

Land tax benefits in 2019:

This year the legislation, namely in , provides for two options for interest rates on land tax:

  • 0.3% of the cadastral value for plots of land that are used for individual housing construction and land used for agricultural work;
  • for all other areas the rate is 1.5%.

Taxpayers should take into account that starting from 2019, the deadlines for paying land taxes will change. It will need to be paid by October 1st. Previously, the payment deadline was set for November 1.

Disabled people belonging to the second group have the right to receive land tax benefits. This payment is transferred to the local budget, that is, to the budget of the locality where the land is located.

All provisions are adopted by regional authorities. Therefore, different territories have their own rules regarding land plots owned, inherited for life, or used indefinitely by a group 2 disabled person.

The issue of providing individuals and individual entrepreneurs who are disabled people of the second group with additional land tax benefits is within the competence of the representative body of the municipal territory.

How do they work?

Land tax benefits for disabled people of group 2 are a partial exemption, a relaxation from paying this payment to the local budget.

Citizens belonging to this category have the right to reduce the tax base by an amount of 10,000 rubles.

The taxable base is the cadastral value of the land plot, which is assigned to a person with disabilities (group 2 disabled).

The plot must be on the basis of personal property, lifelong inheritable ownership or permanent perpetual use.

If a disabled person of group 2 owns not one, but several plots of land located on the territory of a single municipal entity, then he can take advantage of the benefit only for one of the plots.

Moreover, the taxpayer can independently choose the land for which he will be provided with a benefit.

What is needed for this?

Citizens must promptly submit to the tax authorities the established list of documents that serve as confirmation of their right to benefits.

Group 2 disabled people should contact the tax service with a certificate confirming their disability category.

Photo: certificate of disability (sample)

If a person is not able to visit this government institution on his own, he can send certified copies of documents with the application by registered mail with notification.

Photo: notification for a mail letter (sample)

The procedure and deadlines for submitting documents are determined by the representative bodies of municipalities.

In order to have up-to-date information about current benefits, laws, and adopted regulations, you must contact the Tax Inspectorate at the location of the land or look at the Federal Tax Service website.

Land categories

All land plots located on the territory of the Russian Federation are divided into seven categories:

  • agricultural areas;
  • industrial land;
  • areas of specially protected areas;
  • forest fund;
  • water fund;
  • reserve areas;
  • settlement lands.

Land that does not belong to one of the listed categories should not exist. When purchasing a plot of land, you should figure out which category it belongs to.

For payment:

Payment of land tax has a number of features and nuances that taxpayers are required to know and take into account. First things first.

How to calculate?

Disabled people of group 2 have the right to reduce the cadastral value (tax base) by an amount of 10,000 rubles.

The size of the plot is indicated in the documents confirming land ownership. To find out the cadastral value, you need to know the cadastral number of a plot of land.

If the number is not known, then you need to contact the local branch of Rosnedvizhimost, where specialists will be able to look it up in the database and inform the citizen.

The interest rate depends on the regulations that apply in the territory where the land plot is located.

Where to pay?

Citizens transfer land tax to the local budget. To simplify the payment procedure for a disabled person of group 2, you need to register yourself as a taxpayer in the region where the land plot is located.

To do this, you need to visit the administration, having in hand a cadastral certificate of land ownership.

Once a year, the Tax Inspectorate will send by mail a notification receipt for payment of the duty.

This document contains the following information: personal data of the taxpayer, the amount to be paid, and also indicates the period by which the citizen is obliged to fulfill his obligations.

It is enough to enter reliable information about yourself in the highlighted fields. All current data will be displayed on the monitor.

Based on the information received, the taxpayer will be able to transfer the land tax to the local budget.

There are several ways to pay land tax:

  • send payment through savings bank;
  • pay tax using terminals located everywhere;
  • The third option is to use the Internet banking system.

Whatever method a citizen chooses, the main rule is the timeliness and completeness of land tax transfers.

If the payment is not transferred on time, the Tax Inspectorate will charge penalties. Such penalties will significantly increase the debt to the local budget.

Land tax benefits for disabled people of group 2 benefits in Moscow

Owners of land plots belonging to certain categories in Moscow are provided with a number of benefits for paying land tax.

Thus, the following are completely exempt from such transfers to the budget:

  1. Heroes of the Soviet Union.
  2. Heroes of Russia.
  3. Heroes of Socialist Labor.
  4. Full holders of the Order of Labor Glory and Glory.
  5. Knights "For service to the Motherland in the Armed Forces of the USSR."

The Moscow authorities did not ignore people with disabilities.

Thus, disabled people with disability group 1 or 2 have the right to reduce the cadastral value of a plot of land owned, permanently indefinitely used or inherited for life by an amount of 1,000,000 rubles.

Let’s take, for example, land tax benefits for group 2 disabled people who have a plot of land in the center.

A citizen belonging to the category of people with disabilities owns a plot of land with a cadastral value of 3,300,000 rubles.

The tax rate for this land is 0.3%. Calculation:

3,300,000 – 1,000,000 = 2,300,000 rubles (reduced cadastral value of the land plot).

2,300,000: 100 * 0.3% = 6,900 rubles (the amount of tax that a group 2 disabled person is required to transfer to the local budget).

If such a benefit did not exist, the citizen would have to pay 9,900 rubles. (3 300 00: 100 * 0.3).

It is worth noting an important rule: if a disabled person of group 2 in Moscow has not one land plot, but several, then he can take advantage of the benefit only for one selected plot that geographically belongs to a given region.

The example considered was for the capital of Russia. The territories of other municipalities have their own rules. To find out the adopted provisions, you must contact your local Tax Office.

Russian legislation is constantly being improved, new provisions, amendments, and rules appear and are adopted.

State bodies and local authorities do not ignore land tax. This payment is one of the ways to replenish local budgets. This is a method to increase the tax independence of regions.

Therefore, local municipalities take a responsible approach to decision-making in this area, strictly adhering to current legislation, trying to establish fair rates, and increase the efficiency of land plots belonging to different categories.

In the future, a unified real estate tax should be adopted, combining two payments: land tax and property tax. This innovation will increase budget revenues.

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Timely application to government agencies to receive benefits can somewhat ease the financial burden of people with disabilities. For example, tax benefits are provided for disabled people in the Russian Federation. It is worth knowing all the nuances associated with their list, the registration procedure and the conditions, compliance with which provides additional social guarantees.

The grounds for obtaining the status of “disabled person” are regulated by Article 1.

What taxes are disabled people exempt from?

Disabled people with groups 1 and 2 can receive benefits for the following types of taxes:

  • personal income tax;
  • on property;
  • for transport;
  • to the ground.

The receipt of tax benefits by disabled people is determined by federal law. the grounds for providing appropriate benefits are regulated (Article 17), their use is regulated at the federal, regional, and local levels (Article 56). Representative bodies of municipalities and constituent entities of the Russian Federation (Article 387) are given the opportunity to independently decide on the provision of benefits.

The Federal Law “On Personal Property Tax” defines the nuances of assigning property benefits.


Personal income tax for disabled people

For disabled people with income, the Tax Code of the Russian Federation makes it possible to take advantage of tax benefits (income is exempt from personal income tax (Article 217) or standard tax deductions are provided (Article 218) - for each month included in the tax calculation period, in the amount of 500 rubles ( Art. 210, 224 Tax Code)).

State benefits, compensation, pensions, and payments due to disabled people are not taxed.

According to Article 217 of the Tax Code, for disabled people of groups 1 and 2, the price paid is not subject to personal income tax:

  • vouchers to sanatorium, resort and health-improving institutions located on the territory of Russia (with the exception of tourist vouchers);
  • medical care paid for by the disabled people's society;
  • technical means that are necessary for preventive and rehabilitation purposes (this cost may include the costs necessary to purchase and maintain a guide dog);
  • material assistance provided by the employer to an employee (including a former employee) who has retired due to disability/age, or by the disabled people’s society;
  • medications prescribed by the attending physician that the employer purchased for the disabled person as prescribed by the attending physician (the purchase must be documented).

At the same time, the amount of financial assistance and the cost of medicines should not exceed 4 thousand rubles.

Exemption from property tax

The main benefits for individuals on property tax are established by Articles 399 and 407 of the Tax Code of the Russian Federation. A property deduction amounting to 13% of the cost of sold/acquired property up to 2 million rubles is provided to disabled people on an equal basis with all citizens of the Russian Federation. Tax rates are determined by the total inventory value of the premises.

Disabled people with groups 1 and 2 established by the Tax Code (Article 407) are exempt from paying real estate taxes, including:

  • utility building, premises, structure;
  • House;
  • apartment/room;
  • garage/car space.

The disabled person must be the owner of the taxable object, and the object itself must not be used for business purposes. Preferential taxation is provided only for one object of each type. If several objects of the same type are owned, it is necessary to make a choice regarding which property will be subject to taxation on preferential terms.


Land tax benefits

Land tax is included in the category of local taxes, is regulated by municipal authorities and is obligatory for payment in the territory of the municipality. The local administration independently determines who is entitled to receive land benefits. However, for disabled people, a tax break is provided directly by the Tax Code of the Russian Federation (Article 391), taking into account the following:

  • the land plot is the property of a disabled person or is in his permanent use (in this case, the disability group must be established before 01/01/2004);
  • the amount of reduction in the taxable base (cadastral value) is 10 thousand rubles - this is an amount that is not taxed;
  • the taxable base of the calculated land tax can be reduced in relation to only one plot.

If the taxpayer owns more than one plot, the choice in favor of one of them for tax deduction is made by the owner himself.

The category of land and the location of the site do not matter, however, the land plot should not be owned by gardening or dacha associations, cooperatives, or used for business purposes or for the construction of apartment buildings.

If a house or apartment is located on a land plot, the benefit is provided only if the owner of the plot has permanent registration in this housing stock.

Information about the selected object for the provision of property or land tax benefits must be provided to the tax authorities no later than November 1 of the year included in the tax period. After this date, the object subject to preferential taxation cannot be changed. If the taxpayer does not provide information about the choice made, the benefit will be accrued in respect of the item that has the highest calculated tax amount.

Transport tax benefits


Citizens whose categories are determined by regional legislation have the right to benefits in the payment of transport tax (TC, Art. 356). Throughout the Russian Federation, vehicles owned by disabled people (passenger cars, power no more than 100 hp) equipped with specialized structures and devices, without which driving a car is impossible, are exempt from payment. Such vehicles are purchased as a result of contacting social security authorities.

If a car is purchased by a disabled person independently, you can count on a reduction in transport tax only if the benefit is provided at the regional level, since this type of fee is included in the list of regional taxes. The size and conditions for receiving transport tax breaks vary greatly in different regions. In this regard, for up-to-date information on this issue, you should contact the territorial divisions of the Federal Tax Service.

Persons with disabilities are fully or partially exempt from the transport tax in relation to one of their own cars in a number of regions.

Disabled people received a 100% tax exemption for cars whose power does not exceed a certain amount of horsepower:

  • 100 l. With. — in Astrakhan, Belgorod, Volgograd, Moscow, Rostov, Samara, Irkutsk regions;
  • 120 l. With. - in Voronezh;
  • 150 l. With. – in St. Petersburg, Saratov, Sverdlovsk and Chelyabinsk regions, Dagestan, Bashkortostan;
  • 200 l. With. - in Moscow.

The power of the car is not limited with full tax exemption in Adygea, Stavropol Territory, Lipetsk.

A 75% discount is provided in Vladimir for vehicles with an engine power of up to 150 hp.

A transport tax benefit is granted if the owner of the car has applied to the Federal Tax Service with a corresponding application, indicated the make and license plate number of the car, and provided the necessary documents. Without a personal application, citizens entitled to the benefit are not provided with it.

How to apply for tax benefits?

Tax benefits are assigned when applying to the tax office. To do this, submit an application accompanied by the necessary documents. You can do this in one of the following ways:

  • in your personal account on the tax service portal;
  • by sending a letter with an inventory by mail;
  • in person at the tax authority at your place of residence;
  • through a person acting on the basis of a power of attorney certified by a notary.


Tax benefits are accrued if the following documents are provided:

  • statement;
  • original and copy of passport, disability certificate, pension certificate;
  • work book (if available);
  • certificate of family composition.

Important!

The list of documents may differ in different regions. When contacting the tax authority, you should clarify in advance the list of official papers that need to be provided in order to accrue benefits.

The form and procedure for drawing up the application, as well as the format for sending it to the tax authority, is approved by the federal executive body. In January 2018, an electronic application format was introduced based on the model developed by the Federal Tax Service. To apply for a benefit, the taxpayer only needs to submit a corresponding application. The Federal Tax Service will independently request all information about the necessary documents from other departments. Only if it is impossible to obtain the necessary information from other sources, the tax service can request the necessary documents from the taxpayer.