Should a large family pay transport tax?

Transport tax benefits for large families

A family with three minor children is usually considered to have many children. Regions independently determine which families should be included in this category and establish additional benefits for them, including transport tax (TN).

In this article we will tell you in which regions there is a right to exempt large families from paying vehicle tax and how to get it.

Are there any car tax benefits for large families in Russia?

Regional benefits.

Tax benefits for parents with many children are determined by regional legislation, which means that in some parts of the country they are required to pay tax according to general rules, and in some they are fully or partially exempt from it.

For example, benefits are available to families living in:

Moscow and Moscow region;

St. Petersburg and Leningrad region;

Krasnodar and Krasnoyarsk territories;

Oryol region and others.

The table below will help you see what benefits exist in your city. Select your region and scroll down the new page to the Benefits section. Look in the 1st column of the table for “Large family” or “One parent in a family with three children.” When searching, pay attention to the size and conditions for receiving the benefit (it may not apply to all cars).

View in my region

Federal benefits.

Car owners who received their car with the help of social security authorities are completely exempt from paying car tax. This means that, regardless of where you live, if you received a car with the help of social services, you have the right not to pay tax on it.

Not subject to taxation:
. Passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social protection authorities in the manner prescribed by law.

pp. 2 p. 2 art. 358 Tax Code of the Russian Federation

The benefit applies only to passenger cars with a power of up to 100 hp.

Transport tax benefits for large families in Moscow

In Moscow, large families do not pay transport tax. One of the parents with three minor children is entitled to the benefit.

The following are exempt from paying tax:
one of the parents (adoptive parents) in a large family - for one vehicle registered to citizens of the specified categories;

clause 10 art. 4 Moscow Law “On Transport Tax”

The benefit applies to 1 car, regardless of power. But for water or air vehicles, snowmobiles and motor sleds, you will have to pay auto tax according to the general rules.

Transport tax for large families in the Moscow region in 2019

The legislation of the Moscow region also provides car tax benefits for parents with many children. One of the parents has the right not to pay car tax for 1 car with a power of up to 250 hp.

The persons specified in paragraph 1 of this article are exempt from paying transport tax, but not more than one vehicle per tax period, in relation to vehicles with an engine power of up to 250 horsepower (up to 183.9 kW), inclusive.

clause 2 art. 26.8 Law of the Moscow Region “On preferential taxation in the Moscow Region”

The benefit does not apply to passenger vehicles whose average cost exceeds 3 million rubles. A list of such cars can be found in the List of the Ministry of Industry and Trade.

Auto tax for large families in St. Petersburg and the Leningrad region

In St. Petersburg, parents with many children are completely exempt from paying tax for 1 car up to 150 hp.

The following categories of citizens registered at their place of residence in St. Petersburg are exempt from paying tax:
one of the parents (adoptive parents), guardians (trustees) with a family of four or more children under the age of 18 years - for one vehicle registered per citizen of the specified category, provided that this vehicle has an engine power of up to 150 horsepower inclusive.

Art. 4-1 Law of St. Petersburg “On Transport Tax”

The same rules apply in the Leningrad region - a parent with many children has the right not to pay car tax for one car up to 150 hp.

The following are exempt from paying tax:
one of the parents (adoptive parents), guardians (trustees) who have three or more children under the age of 18 in the family - for one vehicle (passenger car with an engine power of no more than 150 horsepower), registered for a citizen of the specified category.”

Art. 3 Law of the Leningrad Region “On Transport Tax”

In St. Petersburg, a family with four minor children is officially considered large, and in the region - three.

How to apply for a transport tax benefit for a large family

To obtain the right not to pay car tax, you should contact the tax office at your place of residence in person (or send a letter there) with an application for the benefit. You can download the application form from the Federal Tax Service website.

How to correctly fill out a sample application for transport tax benefits for parents with many children:

1 At the top right, write the full name of the Federal Tax Service you are going to contact.

If you do not know which inspection services your area, you can determine it using the service of the Federal Tax Service website. Follow the link, enter your address in the form and click “Next”. The name and address of the tax office can be found in the “Details” block.

2 Check the box next to “3. transport tax."

3 On the basis - write “certificate of a large family” and indicate its series and number.

4 Regarding the object, indicate the vehicle details: make, model, license plate number, VIN code.

5 Write your full name, tax identification number, email address and telephone number.

6 Specify the start and end period of the benefit.

7 Sign and date the line at the bottom left of the document.

A copy of the certificate (clause 2) and documents for the car (STS, PTS) must be attached to the application.

In some cases, to receive benefits, you must provide the tax office and other documents. You can find out which ones from the 3rd column of the “Benefits” table on our website.

So, in some regions of Russia there are road tax benefits for parents with many children. To obtain the right not to pay tax, you should contact the tax office with an application and copies of the necessary documents.

Tax benefits for large families in 2019-2020

In the Russian Federation, according to statistics, more than a million families are raising three or more children. Most of them are low-income, that is, they have low incomes. That is why tax breaks for large families are so relevant in our time.

Preferences, except for income tax, are assigned by regional authorities. Let's look at who is entitled to tax breaks in 2019-2020 and how to get them.

Which family is considered to have many children?

It should immediately be noted that at the federal level in Russia there is no definition of large families. Each region independently determines this category of persons and the social privileges they are entitled to. With rare exceptions.

In most cases, according to the regulatory framework in force in the regions, all families with children under 16-18 years of age in the number of 3 or more people are considered large families.

This applies equally to:

biological parents;
adoptive parents;
guardians and trustees.

An exception to the age limit is when a young person is studying at a higher educational institution and is disabled. For this, parents receive a tax deduction until they reach the age of 24.

When it comes to tax deductions, the state system does not divide children into natural and adopted.

Who can apply for benefits for families with many children?

This type of assistance is provided to people involved in raising and maintaining children. This means that they can receive it:

directly parents running a joint household;
divorced but paying alimony);
guardians with appropriate documents;
adoptive parents.

What is a tax deduction

Preferences for mandatory payments to the budget are indicated in a certain amount expressed in rubles. However, this does not mean that the taxpayer will receive this money into his account.

The technique for accounting for benefits is as follows:

An accountant at a person’s work makes deductions to the budget of certain amounts from earnings. The worker receives the rest.
If a person has benefits, then the taxable amount is reduced by the amount of the preference. Deductions are made from the rest.
At the same time, the worker’s salary increases slightly.

To receive tax preferences, you need to submit an application to the authority that is in charge of the corresponding payment.

Tax benefits for families with many children

Preferences for personal income tax (NDFL) are enshrined in amendments to the Tax Code of the Russian Federation (TC) of 2016.

Thus, Article 218 P. 4 reads:

4) the tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, who is supporting the child, in the following amounts:

1,400 rubles - for the first child;

1,400 rubles - for the second child;

3,000 rubles - for the third and each subsequent child;

12,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

The tax deduction for each month of the tax period applies to the guardian, trustee, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts:

1,400 rubles - for the first child;

1,400 rubles - for the second child;

3,000 rubles - for the third and each subsequent child;

6,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

In addition, citizens pay the following types of taxes:

Do you need expert advice on this issue? Describe your problem and our lawyers will contact you as soon as possible.

Benefits for this mandatory payment are usually provided at the place of service.

It applies to all parents with many children who:

officially employed;
perform a certain amount of work under the contract;
carry out activities on a contract basis.

In this case, parents mean all persons caring for children without regard to official status (see above).

If there is one parent in the family, then his deduction is doubled.
The same thing happens when the spouse officially renounces the tax preference (confirmed by a certificate from the place of service).
The right to a discount begins from the moment of the birth of the third child (if the first two have not reached the age limit).
In case of late application for deduction, the employer is obliged to recalculate. But its terms do not exceed three years from the date of filing the application.

The right to tax preferences is lost when a family officially loses its status as a large family: no more than 2 minors remain (children exceed the age limit or die).

Registration process

To receive a tax deduction, you must provide the following documents to the administration of the enterprise (private entrepreneur):

Let's say a mother is raising three children: 5, 12, 16 years old. The second child is disabled. Dad left the family and refused tax benefits. Mom’s salary is (without taxes) 40 thousand rubles.

Without applying preferential tariffs, she will receive:

40 thousand rubles. — 40 thousand rubles. x 13% = 34.8 thousand rubles.

Tax preferences apply to the following amounts:
- 1st child - 1.4 thousand rubles.
- 2nd child - disabled - 12 thousand rubles.
- 3rd child - 3 thousand rubles.
- Total: 16.4 thousand rubles.
The salary using tax preferences will be:

The tax base for calculating personal income tax will be calculated as follows:

RUB 40,000.00 — 16,400.00 rub. * 2 = 7,200.00 rub.

Personal income tax calculation: RUB 7,200. * 13% = 936.00 rub.

The salary will be with withheld personal income tax, taking into account the deduction for children: RUB 40,000.00. — 936.00 rub. = 39,064.00.00 rub.

Conclusion: the benefit increased earnings by 4,264 thousand rubles.

For private entrepreneurs, a similar calculation is carried out by the tax authorities. You need to contact your local office with all of the above documents.

Preferences for taxation of land plots

This type of fees goes to regional budgets in 2019-2020. So clause 6.1 of Art. 391 of the Tax Code of the Russian Federation states that, as a general rule, large families are provided with a deduction reduced by the cadastral value of 600 square meters of land area owned. The relevant regional departments can set their own rates and allocate beneficiaries.

In the Krasnodar Territory, this category of citizens is completely exempt from land taxes.
In the capital, this tax is reduced for one of the spouses with many children.

Discounts are issued at the tax authority. To do this, you need to provide the above papers there and write an application.

The specific procedure should be found out in the tax office of the region of residence.

Transport tax for families with many children

This fee is also the responsibility of the regions. Consequently, the availability of discounts for families with many children depends on the decisions of local authorities.

For example, in Moscow, one of the parents is completely exempt from paying transport tax (Article 356, paragraph 2 of Article 387, paragraph 2 of Article 399 of the Tax Code of the Russian Federation).

You can apply for a benefit at the tax office. To do this, you need to provide copies of the following documents:

passports of the taxpayer - applicant;
certificates of a large family;
children's birth certificates.

If the region has approved this benefit, then you only need to declare it once. Subsequently, specialists will take into account the right to a discount, up to:

loss of status;

vehicle sales.

Property tax for families with many children

This right is delegated to local authorities (Clause 2, Article 39 of the Tax Code of the Russian Federation). But it is not implemented everywhere.

Thus, citizens with many children in Nizhny Novgorod do not pay real estate fees. This is enshrined in the relevant decision of the city State Duma.
The same conditions are provided to beneficiaries of this category in Novosibirsk and Krasnodar Territory.

You can find out what benefits for this tax are provided in the region from local authorities or on the official portal of the tax service.

We describe typical ways to resolve legal issues, but each case is unique and requires individual legal assistance.

To quickly resolve your problem, we recommend contacting qualified lawyers on our website.

Last changes

Our experts monitor all changes in legislation to provide you with reliable information.

Are large families exempt from paying transport tax?

A large family cannot live without a personal car. Anyone who has at least once tried to drag a stroller up the stairs in the subway or on a tram will understand. Therefore, it is not surprising that the majority of not even large families, but rather ordinary families, try to acquire personal vehicles in the first years after the birth of a child.

However, the car has one very significant drawback - it is expensive. Expensive to buy, expensive to maintain and expensive to pay taxes. What to do? Unfortunately, you will have to come to terms with the first two problems, but there are some relaxations regarding transport tax for large families. Which ones exactly and where? Now we'll tell you.

Tax benefits - for whom?

Do large families pay transport tax? In a number of constituent entities of the Federation, families with 3 or more children are exempt from paying vehicle tax. However, this is far from universal practice. In many regions (Omsk Region, Krasnoyarsk Territory, Republic of Tatarstan, Republic of Bashkortostan, etc.) there are no transport tax benefits for large families due to low budget occupancy. Since transport tax refers to taxes credited to regional budgets, the right to provide benefits rests entirely with the government of the relevant regions.

However, even where benefits are provided, not everything is so simple. The most serious problem that exists in Russia today is the lack of an unambiguous and clear definition of a large family. Although the vast majority of regions assign the status of a large family to persons raising at least three children (natural or adopted), such unity in legislation is not observed. Even in those regions where a classic family with two adults and three children is called a large family, some of the benefits may not apply to them.

A striking example is St. Petersburg. So according to clause 2. Art. 1 of the Social Code of St. Petersburg, a family with three or more minors is recognized as having many children. In accordance with the Code, large families receive additional support measures in the form of one-time and monthly payments, compensation for utility costs, etc. At the same time, the Law of St. Petersburg “On Transport Tax” does not provide benefits to families with three children. According to it, large families with at least four children in their care may not pay transport tax. And I must say, this practice is found everywhere.

Of course, there is no question of any justice in this matter. Until the status of a large family is consolidated at the national level, it is unlikely to expect changes at the regional level. Until this time, we recommend that you individually clarify your right to benefits at the regional branch of the Federal Tax Service.

If benefits are not provided in your region, but you really want to get them, you can use a trick and register the vehicle in another region. According to the law, tax is paid in the area where the vehicle is registered, and not where it is actually used. However, please note: this method is only suitable for those who are buying a new car or making a transaction under a contract, and not by proxy.

Depends on region

So, in which regions of the Federation can large families count on exemption from paying transport tax in 2015?

In Moscow and the Moscow region, one adult in a large family for one vehicle is exempt from paying the fee. Although, as we have already found out, completely different families can be recognized as having many children, in this case we mean a family with 3 or more children.

At the same time, in the Moscow Region, benefits apply only to specific types of vehicles:

automobile;
motorcycle or scooter;
bus;
tractor.

In the northern capital, families with 4 children have a benefit. The benefit is expressed in the opportunity not to pay tax for one vehicle with a capacity of up to 150 hp. By the way, it is inexplicable, but it is a fact - in the Leningrad region such restrictions do not apply: here privileges extend to “ordinary large families” and to any vehicle of their choice.

In the Novosibirsk region (regional law No. 69-OZ of November 22, 2002) there are no special benefits for large families, but individual owners:

passenger cars, motorcycles, scooters and self-propelled vehicles pay a tax in the amount = 1/5 of the statutory rate;
snowmobiles, boats, yachts and jet skis - in the amount of 1/2 of the statutory rate;

In the Nizhny Novgorod region (regional law No. 71-Z dated November 28, 2002), a father or mother of many children can take advantage of benefits in relation to:

passenger cars with power up to 150 hp;
motorcycle/motor scooter with a power of 36 hp;
motor boat with power up to 30 hp

In the Republic of Sakha (Republic Law No. 1231 of November 7, 2013), individuals who own Russian passenger cars with a capacity of up to 150 hp are exempt from paying the tax.

In the Volgograd region (regional law No. 750-OD dated November 11, 2002), a parent with many children may not pay tax for one personal car, motorcycle or stroller.

In the Samara region (regional law No. 86-GD dated November 6, 2002), from March 5, 2009, all individuals are exempt from payments for vehicles with a capacity of up to 80 hp, manufactured before 1991.

How to get a benefit?

The procedure and timing for using tax benefits for large families is determined by regional legislation. However, we can give you some general advice.

In most cases, the right to benefits appears from the moment the status of a large family is obtained, that is, from the date of birth of the next child (third and further). However, this does not mean that you need to run to the Federal Tax Service the next day after being discharged from the maternity hospital.

To provide benefits, you must document your right to receive them, i.e. provide birth certificates for all children + identification card of the recipient of the benefit + documents for the vehicle. Documents are provided no later than the end of the tax period.

Transport tax for large families

The calculation of transport tax is the task of regional authorities. Owners of not only land transport, but also air or river (sea) transport are required to pay this tax. Each subject of the Russian Federation sets its own tax rates, as well as transport tax benefits for various categories of citizens. These preferential categories include mainly disabled people, pensioners and, of course, large families.

Which family is recognized by the state as having many children?

A family has many children if it has three or more children who have not reached the age of majority (not counting other family members). A family can be complete (there is both a father and a mother) or incomplete (a mother with many children, a father with many children). At the same time, the following conditions must be met:

the relationship between parents and children must be officially established (not only in relation to natural children, but in relation to adopted ones);
both parents and children must be registered at the same address (usually the parents’ registered address);
an official marriage must be registered between the parents, or one of the parents must have the official status of a single person (single mother, single father), or the parents may be divorced, but the children will be assigned to only one of them (and it will be he who will receive social benefits). privileges).

Tax benefits for large families

However, benefits are not available for every vehicle. The main criterion is its power, expressed in horsepower. Transport tax is usually not paid only for low-power cars, no more than 100-200 horsepower. But it depends on the region. For example, in the Moscow region, MDS can issue a tax incentive for a car with an engine power of up to 250 horsepower.

The amount of transport tax in the city of Moscow in 2018, as well as in other regions of Russia, for large families and all individuals is determined by the tax authorities themselves. And the tax must be paid before December 1 of the year following the previous tax period equal to the calendar year. Simply put, the transport tax for 2017 must be paid by December 1, 2018.

Table of benefits for large families in 2018

For clarity, we provide a table of benefits in relation to payment of the IDS transport tax as of the current year 2018. If a region is not in this table, it means that regional authorities have not yet provided benefits in this subject of the Russian Federation.

Procedure for applying for transport tax benefits

The application is written in free form, but in its main part there must be a request to assign a benefit to one of the parents on the basis that the family is officially recognized as having many children. Here you should also provide detailed information about the car that will be eligible for the transport tax benefit (make and model, year of manufacture, state registration plate, horsepower). The application is accompanied by a number of documents, which may differ significantly from one region to another.

The application for transport tax is submitted only once. After this, the benefit will be valid until the family ceases to have many children (for example, until one of the children reaches the age of 18) or sells its family car. However, in some regions you will have to annually submit to the tax office information about the vehicle for which the benefit applies.

Transport tax for large families

The Tax Code of the Russian Federation provides for the opportunity to use benefits. Having many children gives families with more than three children the right to apply for transport tax benefits for large families. Payment at a discount will have a positive impact on the budget, which is the main reason for contacting the FNI.

The size and conditions for receiving benefits for each regional entity are established in accordance with funding and current issues, and depend only on the decision of local authorities. Prepare documents at the tax office. When drawing up an application, the person who will apply for transport tax benefits for large families must bring originals and copies of securities and documents.

They fill out the paperwork once and then enjoy the right to pay at a discount.

Which families apply for benefits and what is the period of validity of the benefit?

Each region of the Russian Federation has its own rules for paying the fee for car owners. Regions and areas in which transport concessions are not provided are quite numerous. The amount of relief varies from 50 to 100%.

Families with a certificate of large families can use the prerogative provided by the state and get good savings. Beneficiaries enjoy a reduced road tax until the oldest child comes of age.

If the applicant has been using the car for several years, but the privilege has not been formalized, he will be recalculated for the last 3 years from the date of signing the application. The basis is the status of a large family. The authorities review the submitted papers, taking into account the age and number of children. Much attention is paid to the power of the car. A car with a power of no more than 150 hp will probably get a discount.

Attention! Mom and dad can have a car. In this case, the privilege is given to one of the parents. Namely, the one who submitted the application.

To save budget in a family where there are two cars, it is better to apply for the benefit for the one that has more power.

The cessation of payment relief occurs after the removal of the status of large families from the family or the sale of the car.

Do large families pay transport tax?

Transport is a big help in family life. Its operation and taxation costs a pretty penny. To reduce costs, a car tax exemption is required. This type of collection is within the full competence of the regions. The amounts are credited to local budgets, and therefore all decisions on the procedure for providing preferential payment are decided locally.

Due to the low budget capacity, local authorities at the regional level have the authority to order large families to pay the transport tax in full.

Not everyone can pay with a discount. You can have status, but if there are three or no more minor children in the family, the fee may not be waived.

If a large family knows that at their place of residence there is a cancellation of the privilege, but the neighboring region will not provide such a privilege, you can use a little trick. When buying a new car or making a transaction, register in the region that will give you the opportunity to use the discount. According to the law, tax payment is carried out in the region where the car was registered.

Calculate the amount to be paid using a specially designed calculator. In it, you select the region, vehicle brand, and technical characteristics. The purpose of the collection is not intended; the funds are used not only for road repairs and the construction of new highways. The money received as a result of the collection can be used in the field of road construction, transferred to the public sector fund, or used for the construction of objects important for the region.

The amount to be paid is quite decent. Since 2013, the base rates have remained unchanged. But local authorities can increase the base value tenfold. The same government has the right to identify a category of people who can take advantage of the relaxation of transport taxes.

Transport tax benefits for families with many children in Moscow and St. Petersburg

Each region has its own characteristics - budget capacity, plans for road repair and construction, the number of registered payers. The ability of local authorities to provide benefits depends on these factors.

Attention! In the capital, a tax discount is given for one vehicle unit, and the vehicle’s power is not limited. Families with three children enjoy the privilege. Until the youngest child turns 16, they have this status.

In the city on the Neva, full tax relief is given to families with at least four children under the age of 18. Certain limits are set for car power indicators - it should not be more than 150 hp.

If there are two vehicles in a family, you must pay the fee in full for the second one.

Features of providing benefits in the regions

A legislative document of regional significance prescribes the conditions for receiving benefits for large families. In our large country, there are regions where they provide relief, and often exemption, from paying road tax on a family car.

The table provides information on the provision of benefits in the regions.