In accordance with paragraphs. 10 p. 1 art. 407 of the Tax Code of the Russian Federation, pensioners are entitled to a tax break on the payment of property tax.
Which pensioners are entitled to benefits
The Tax Code of the Russian Federation indicates that pensioners receiving pensions, as well as men and women who have reached the age of 60 and 55, respectively, who are paid monthly life support in accordance with the legislation of the Russian Federation, have the right to a tax benefit.
In turn, the Federal Tax Service, in its letter No. BS-4-21 / 48 @ dated 2017-01-09, clarifies that the tax benefit is applied regardless of the basis for receiving a pension, including under the legislation of another state. For example, if a pensioner is a citizen of another country, but has property in Russia, then he is also entitled to a tax benefit.
What property is tax exempt for
A tax benefit is granted in the amount of property tax accrued for payment, but only if the property is not used in entrepreneurial activity.
For the rest of the property, the benefit is provided in full, but only for one property of each type:
- House;
- apartment or room;
- garage or parking space;
- premises used as creative workshops, ateliers, studios, non-state museums, galleries, libraries;
- household buildings, the area of which does not exceed 50 sq. m and which are located on land plots provided for the conduct of personal subsidiary plots, summer cottages, individual housing construction.
How to get a benefit
The benefit is of a declarative nature and cannot be applied automatically. This means that a citizen who has the right to a benefit for the first time must submit an application in the form approved by Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21 / 897 @ to any tax authority. In the application, you must indicate the details of the pension certificate or certificate of the Pension Fund of the Russian Federation.
You can submit an application by contacting the tax office in person, or through the “Personal account of the taxpayer for individuals” on the portal of the tax service.
If as of 31.12.2017. the tax benefit has already been granted, then the citizen has the right not to re-submit the application to the tax office.
Pensioners who own several real estate objects must, by November 1, submit a tax notice indicating each type of real estate object in respect of which the tax incentive will apply.
If there is no notification, the tax office will provide a tax exemption for one property of each type for which the largest amount of tax payable will be calculated.
