Tax benefits for disabled people of group 2. What tax benefits are available to disabled people of the first and second groups?

For organizations that employ disabled people, preferences are provided for income tax, property tax, transport and land taxes, as well as insurance premiums for compulsory insurance. Benefits are also provided for disabled workers themselves, in particular for personal income tax. Let's look at what they are and under what conditions they are provided.

Income tax

When calculating income tax, an organization has the right to classify expenses in the form of funds aimed at ensuring social protection for disabled workers as other expenses associated with production and sales. The basis is subparagraph 38 of paragraph 1 of Article 264 of the Tax Code. However, it must meet the following requirements. Firstly, the number of disabled employees of the total number of employees must be at least 50 percent. Secondly, the share of expenses for remuneration of disabled people in the total payroll is at least 25 percent.

When determining total number disabled people, the average number of employees does not include disabled people working part-time, under contract contracts and other civil law contracts.

It should be borne in mind that the mentioned subparagraph contains a closed list of goals for social protection of disabled people. In particular, this includes improving the working conditions and safety of disabled people, creating and maintaining jobs for disabled people, sanatorium and resort services for disabled people, as well as persons accompanying group I disabled people and disabled children.

For the purpose of calculating income tax, additional payments to disabled people provided for by law are included in labor costs (clause 23 of Article 255 of the Tax Code of the Russian Federation). For example, an additional payment up to the amount of previous earnings when transferring a disabled person who was exposed to radiation as a result of the Chernobyl disaster for medical reasons to a lower-paid job (Clause 4 of Article 14 of the Law of May 15, 1991 No. 1244-1).

Thus, in addition to other expenses, an organization that employs disabled people may also increase its labor costs.

Personal income tax benefits

In addition to the standard tax deduction provided for each month of the tax period to the parent who is supporting the child, a disabled employee has the right to receive deductions in the amount of 3,000 rubles or 500 rubles.

Let us immediately note that disabled employees who are entitled to more than one deduction from the listed standard tax deductions for personal income tax are provided with one - the maximum.

So, persons who have become disabled as a result of a disaster have the right to a monthly deduction in the amount of 3,000 rubles. Chernobyl nuclear power plant who received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak Production Association and the discharge of radioactive waste into the Techa River, disabled people of the Great Patriotic War, disabled military personnel who became disabled of groups I, II and III due to injury, concussion or injury, disabled people from the former partisans, as well as other categories of disabled people who are equal in pension benefits to the specified categories of military personnel.

A monthly deduction of 500 rubles is given to disabled people since childhood, as well as to disabled people of groups I and II.

It should also be borne in mind that certain payments to disabled employees are not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation). Thus, amounts in full or partial compensation or payment by employers of the cost of purchased vouchers, with the exception of tourist ones. Moreover, these vouchers must be purchased by former employees who resigned due to disability retirement, and by disabled people who do not work in this organization.

In addition, on the basis of such vouchers, the specified persons must be provided with services by certain institutions. These are sanatorium-resort and health-improving organizations located on the territory of Russia. These include sanatoriums, sanatoriums, dispensaries, holiday homes and recreation centers, boarding houses, medical and health complexes, sanatoriums, health and sports camps for children.

Exemption from personal income tax applies to amounts provided through:

– employer funds, provided that the costs of paying for recreational recreation for disabled employees are not included in the costs written off as expenses when taxing profits;

budget funds;
funds of non-profit enterprises, one of the goals of which, in accordance with the constituent documents, is social support and protection of persons who are not able to independently realize their rights and legitimate interests due to physical or intellectual characteristics;
funds received from activities for which employers apply special regimes.

A number of other payments have been allocated to disabled people from whom personal income tax does not need to be withheld. Among them are payments by the employer for means of disability prevention and rehabilitation of disabled people, as well as payment for the acquisition and maintenance of guide dogs (clause 22 of article 217 of the Tax Code of the Russian Federation); financial assistance received by disabled pensioners from a former employer in the amount of 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation); reimbursement of the cost of medicines up to 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).

In the latter case, tax exemption is provided only if there are documents confirming the actual expenses for the purchase of these medicines and the prescription of the attending physician.

Benefits on insurance premiums

The legislation on compulsory types of social, medical and pension insurance does not provide any benefits in relation to payments to disabled people.

At the same time, Article 58 of Law No. 212-FZ of July 24, 2009 provides for reduced insurance premium rates for certain categories of insurance premium payers during the transition period 2011–2027. Among them are employers who make payments and other rewards to individuals who are disabled people of groups I, II or III.

Reduced rates apply to the specified payments and rewards for:

public organizations of disabled people;
organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and their share wages in general, payroll – at least 25 percent;
institutions created to achieve educational, cultural, medical and recreational, physical education, sports, scientific, information and other social goals;
institutions providing legal and other assistance to disabled people, disabled children and their parents, the only owners of whose property are public organizations of disabled people.

It should be noted that the benefits on contributions do not apply in any way to those organizations that, although they meet the mentioned requirements, but at the same time produce or sell excisable goods, mineral raw materials, other minerals, as well as goods mentioned in the list approved by the Decree of the Government of the Russian Federation dated 28 September 2009 No. 762. For example, precious metals and fur products.

Those employers who are fully eligible for contribution benefits have the right to apply the following insurance premium rates during 2012: – in Pension fund– 16 percent; – in the Social Insurance Fund – 1.9 percent; – in the Compulsory Medical Insurance Fund – 2.3 percent.

The right to apply reduced insurance premium rates depends on the date the employee was recognized as disabled (letter of the Ministry of Health and Social Development of Russia dated June 22, 2010 No. 1977-19). This date is indicated in the disability certificate. The reduced insurance premium rate must be applied from the 1st day of the month in which the employee received disability.

Let’s say that as a result of the examination, the employee’s disability is not confirmed. Then, from the 1st day of the month in which the old certificate expired, you can no longer use the reduced rates.

Regarding insurance premiums for compulsory social insurance against accidents at work and occupational diseases, then the employer has the right to charge these contributions from payments to disabled employees of any group in the amount of 60 percent of the insurance rate established by the company. Grounds – paragraph 1 of Article 2 of the Law of December 22, 2005 No. 179-FZ, Article 1 of the Law of December 8, 2010 No. 331-FZ.

Other tax benefits

At the federal level, there are no tax breaks on corporate property tax, transport and land taxes for legal entities that employ disabled employees.

At the same time, the legislative bodies of the constituent entities of the Russian Federation may provide for various benefits when establishing transport tax and corporate property tax. The same powers are vested in the representative bodies of municipalities when establishing land taxes.

D.M. Radonova, tax consultant

To create the most comfortable conditions accommodation for people with disabilities, the Russian government is implementing various social programs. One of the areas of such support is tax benefits for disabled people of group 1. Under this bill, citizens who have disabilities are partially or completely exempt from certain types of taxation. The goal of the program: to improve the well-being of the socially unprotected part of the population.

Let's consider what tax privileges citizens on disability can count on in 2019.

What types of tax benefits are provided in 2019

Tax benefits for disabled people of group 2 and group 1 are intended to partially alleviate the financial burden for this category of citizens. The main source of income for these people is a pension, so the additional cost of paying the tax bill sometimes becomes unaffordable.

According to federal law, recognition of a citizen as disabled is permitted under the following conditions:

complete or partial loss of ability to work;
necessity daily care- own incapacity;
lack of limbs;
serious psychophysical disorders;
loss of internal organs;
incurable pathologies;
irreversible impairment of the hearing or visual system.

Based on the severity of physical impairments, a citizen is assigned a disability group, which also includes preferential taxation. In particular, persons with disabilities may qualify for tax breaks on:

property;
land;
personal vehicles;
tax privileges for legal entities and individuals.

Important! Based on Federal Law No. 181, a citizen can only be assigned disability group 1 or 2 medical commission. Therefore, in order to obtain the benefits due, a conclusion from the MEA will be required. Download for viewing and printing:

In addition to tax breaks, disabled people of groups 1-2 can qualify for the following types of social support:

Compensation for the cost of travel to the place of treatment;
Providing essential medicines and medical products according to the established list;
Prosthetic limbs and obtaining orthopedic shoes;
Free dental prosthetics in public clinics;
Preferential travel to public transport, with the exception of commercial taxi services;
Shortened work week and provision of additional unpaid leave;
Possibility of admission to higher education educational institutions outside the general competition;
Increased scholarship for full-time students.

Starting from 2019, all types of benefits entitled to people with psychophysical disabilities who are classified as disabled will be indexed.

Details about tax benefits

So, disabled people of groups 1 and 2 receive tax breaks:

for transport;
property property;
land plots.

Each type has its own conditions that require detailed consideration.

Property tax

According to current legislation, the list of beneficiaries who are exempt from paying property tax is regulated at the federal level. Among others, this list includes disabled people of groups 1 and 2. The following are exempt from taxation:

apartments;
private households;
garage buildings;
dachas;
rooms;
shares in the apartment.

To be exempt from paying taxes on owned real estate, you must submit a corresponding application to the Federal Tax Service at your place of actual residence. There are no deadlines for submitting such applications, so this can be done at any time. In addition, disability of groups 1 and 2 allows you to pay public utilities at half size.

Important! Tax exemption is provided only for the personal property of a disabled person. For example, if a person with a disability owns part of an apartment that is shared ownership between 3 homeowners, the tax base will only be removed from that part. Other owners are taxed in full.

Do you need information on this issue? and our lawyers will contact you shortly.

Motor vehicle tax

Transport tax applies to all types of vehicles that have passed state registration and are registered with the State Traffic Safety Inspectorate. These include:

trucks and cars;
motorcycles;
boats and motor boats.

If we talk about disabled people, then exemption from transport tax is provided for them under the following conditions:

The vehicle has been converted for people with disabilities.
The car is equipped with an engine with a capacity of less than 100 horsepower, purchased through social security authorities as part of a program to assist the disabled.
Reduced rates for vehicles equipped with a 150-horsepower engine.

Benefits apply to the issuance of auto insurance policies. In particular, OSAGO can be purchased at a price 50% less than the real one. You need to understand that this privilege applies only to vehicles converted for the needs of disabled people.

Important! Full or partial exemption from transport tax does not oblige a disabled person to personally use vehicles. The driver may be official representative or a third party to whom it is registered general power of attorney.

Land tax

Since 2018, disabled people of this category are completely exempt from paying land tax for a plot of land they own, provided it does not exceed 600 sq.m. The benefit applies only to 1 plot of land at the choice of the owner who enjoys tax privileges.

In order for the benefit to be applied to a specific plot, it was necessary to submit a new sample notification to the Federal Tax Service before July 1, 2018. If such a document is not sent to the Federal Tax Service Inspectorate in a timely manner, the benefit will be applied automatically to the plot for which the largest amount is calculated tax.

Tax deduction

For citizens with disabilities who receive income, there are 2 options for benefits:

Exemption of profits from tax for individuals.
Standard tax deduction.

According to these rules, personal income tax will not be deducted from the following types of payments:

funds that were used to purchase vouchers for sanatorium and resort treatment;
expenses incurred by public organizations to provide medical care and other services to people with disabilities;
procurement costs rehabilitation means And necessary for disabled people technical equipment, including maintenance of guide dogs;
financial assistance provided by employers in relation to their employees with a disability group (up to 4,000 rubles);
reimbursement by organizations of expenses for the purchase of medications necessary for treatment and rehabilitation (up to 4,000 rubles);
financial assistance provided to disabled people by public organizations (up to 4,000 rubles);
monetary and other assistance provided to disabled people of the Great Patriotic War or their widows.

The standard tax deduction for citizens with 1st and 2nd disability groups is 500 rubles monthly. If the disability occurs as a result seriously injured, the amount increases to 3,000 rubles.

In addition, tax breaks are provided for enterprises and organizations that employ people with disabilities. In particular, each employer or private entrepreneur pays insurance premiums for disabled people of 27.1%. If the state public organization staffed by people with disabilities by 80% or more, such movements and funds are completely exempt from property and land taxes.

State duties

For citizens with disabilities of groups 1 and 2, concessions are provided for the payment of state duties. The privilege works like this:

Full exemption when considering cases by the magistrate and the Supreme Court, and by instances of general jurisdiction.
50% of the fee for the provision of notary services.
State duty in any form is not collected from people who are in homes and boarding schools for the elderly.

An exception to this bill are cases related to the alienation of real estate and vehicles.

Need to know

It is important to understand that tax benefits are available to every disabled person of groups 1 and 2, regardless of age and region of residence. However, these privileges are not granted by default, but are of a declarative nature: a citizen must independently contact certain authorities and provide documents to receive them.

To qualify for tax benefits, you must complete the following steps:

document the status: the disability group is assigned by the MES commission, which issues an official conclusion;
notify social protection: the received conclusion along with a package of documents is submitted to the territorial division of social protection;
notify the Pension Fund: this must be done no later than 3 days from the date of receipt of the conclusion of the medical commission;
visit the Federal Tax Service to recalculate the tax base.

Considering that we are talking about citizens with disabilities who sometimes cannot move independently, the law allows for the above actions to be performed through a trusted representative. To do this, a notary is called to your home, who certifies photocopies of documents and issues a power of attorney for the legal representative.

Tax benefits are provided on the basis of photocopies of:

passports;
medical certificate confirming the disability group;
work book (if any);
personal rehabilitation program.

Important! Photocopies must be confirmed by the originals, so you will also have to take the originals of these documents with you.

The application, which is submitted to the territorial tax authority, is filled out in any form, however, it must contain the following information:

surname and initials of the applicant;
full name executive body, where the appeal is made;
type of tax benefit (for exemption from transport tax, the license plate number of the car is indicated);
disability group, reasons leading to disability;
date of completion and signature of the applicant.

It should be noted that when it comes to disabled children, benefits apply not only to the child, but also to his parents/guardians. The same benefits apply to disabled minors as to adults. Considering that children cannot have personal vehicles, they receive relief from paying utility bills and are exempt from taxes on the part of their property. Parents and guardians who have a dependent child with disabilities receive privileges in paying personal income tax.

It should be added that the list of benefits for disabled people, including in terms of taxation, may vary depending on the region of residence, therefore the current conditions for providing financial and non-material support You need to check with your local office of the Federal Tax Service.

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Few disabled people I, II, Group III and children with disabilities know that they can get a noticeable increase in their budget through tax reimbursement, i.e., a reduction in personal taxation. persons for a certain amount. However, the process of obtaining a refund has its own nuances that potential recipients must take into account. In this article we will tell you about the tax deduction for people with disabilities in 2018, and we will give an explanation of when you can receive it.

List of conditions for obtaining disability and the amount of deduction

Tax compensation for children with disabilities of groups 1, 2, 3 depends not only on the presence of disability, but also on other reasons, which will be discussed below. A decision to recognize a person as disabled can only be made on the basis medical and social examination. The decision-making commission is guided by the following factors:

persistent disorder of many body functions under the influence of diseases, congenital or acquired defects, consequences of injuries;
loss, partial or complete, of the ability to self-service and self-control, the ability to navigate, communicate, move, study and work;
need for social protection and rehabilitation.

Minors are assigned the status of “disabled child”, and adult citizens are given the status of group 1, 2, 3 disabled people. The key point The definition of a group is the degree of restriction current state a person's life activity. To confirm the disability group, a person must undergo re-examination according to the following scheme:

Group 1 – once every two years;
Groups 2 and 3 – once a year;
children - once during the period assigning them the status of “disabled”.

Important! A decision to recognize a person as disabled can only be made on the basis of a medical and social examination.

Permanent disability: features of assignment

This type of disability is assigned to a citizen subject to the following conditions:

Feature of disability	Assignment condition
Men > 60 years old	Malignant forms of cancer of various stages
Women > 50 years old	Benign brain tumor
Group 1 or 2 with unchanged condition or worsening for 15 years	Incurable mental defects
Disabled people of the Great Patriotic War or citizens formerly disabled before participating in WWII	Diseases nervous system affecting motor skills and sensory organs
Military personnel recognized as disabled due to injuries received during the war	Severe nervous system disorders
	Degenerative brain diseases
	Steadily progressing diseases of internal organs
	Absolute loss of hearing and vision
	Limb amputation

However, if a citizen is assigned permanent disability, it can be re-examined upon his application or upon the direction of the attending physician, who has noted changes in the patient’s health status.

List of mandatory deductions for disabled people

What deductions can a disabled person receive? There are several types of compensation, each of which has its own characteristics:

Standard	Property	Social
This type of compensation is fixed The only downside to the refund is that you can only take it for the current year. Last year's deductions in this category are not paid.	Applies to the following types of operations: Alienation of property Purchasing an apartment, residential building Construction of a property or purchase of land for construction Purchase of property for state or municipal needs There are subtleties here. If the property has been at the owner’s disposal for more than three years, then transactions on its sale are not subject to tax. Therefore no refund will be provided Tax refund applies to the amount from the sale of property if it has been in possession for less than 3 years This amount should be< 1 млн для жилья и землевладений и < 250 тыс. для всего остального. Возмещение будет равно 13%	Charity
		Only monetary assistance to such organizations is taken into account: religious, educational, scientific, sports. Moreover, they must be financed from the budget at least partially. Here the deduction is equal to 25% of the total amount for the year
		Education
		A deduction can be issued for: Personal training of any type (full-time, evening, additional, foreign) Full-time education for children under 24 years of age Full-time training for wards Full-time education for sisters/brothers up to 24 years of age Compensation does not exceed 120 thousand/year for yourself and 50 thousand/year for other persons. This amount includes all social services. deductions
		Treatment
		To calculate the deduction, the cost of: treatment in the Russian Federation, medications prescribed by the attending doctor, contributions for voluntary insurance programs (for yourself, your spouse, your parents, your children) is included. The conditions are the same as for deductions for education - no more than 120 thousand per year, taking into account all social benefits. deductions
		Voluntary pension insurance
		Receive deductions for themselves, parents, spouses, and children of disabled people Total with all other social networks. with deductions the amount does not exceed 120 thousand rubles/year

Who is entitled to tax refunds in the Russian Federation?

Who can and cannot receive a refund can be seen in the table:

Step-by-step procedure for applying for a deduction for disabled people

To receive a standard tax refund due to disabled people, you need to collect a package of documents. This includes:

Passport.
Certificate of disability.
Application for a deduction.
Certificate of income (form 2-NDFL or 3-NDFL).
Several blank A4 sheets (in case of errors in the application). Read also the article: → “”.

Where to submit documents for deduction?

There are several ways to submit an application - through the Federal Tax Service, State Services, or employer. The table will help determine the pros and cons of each method.

Name	Advantages	Flaws	Peculiarities
Federal Tax Service	The inspector can advise you in detail and immediately point out errors in the documentation if any were made.	Waste of time The inspection may request additional documents that are not required by other methods.	To avoid queues, it is better to sign up for convenient time on the portal "State Services"
Public services	The entire process takes place virtually – no need to attend an inspection.	To submit an application, a digital signature is required, the use of which costs about 1.5 thousand rubles. per year	If the applicant has electronic signature, then it is more reliable and easier to submit an application through the taxpayer’s account on the Federal Tax Service website
Employer	You don't have to wait until the new calendar year to get your deduction. Receiving income without deductions Simplification of the procedure for submitting a package of documents - income certificates are not needed	There is a possibility that information about the refund will be “made public” among colleagues	The deduction is returned in small amounts every month

Standard tax deductions are not burdened with strict deadlines for filing an application - you can submit it on a business day that is convenient for the applicant.

An application for a deduction for the current year is submitted in 2018, i.e. after the end of the tax year.

Compensation amount for disabled people

Is it possible to get a deduction together with others?

An interested person can simultaneously declare his desire to receive a standard, property and social deduction. Calculations for the year:

Maximum social deduction – 120,000 rubles;
The maximum property compensation is RUB 260,000. (13% of 2 million rubles);
The maximum standard deduction is RUB 36,000. (3,000 × 12)
The total is 380,000 or 31,666 rubles. monthly.

Restriction on payment of deduction

How many times can I use the refund? An unlimited number of times from the moment a citizen is recognized as disabled. However, social deductions are limited to one calendar year. Having paid, for example, for treatment in 2017, you cannot apply for a new payment of compensation. Property deductions are limited to an amount of 2 million rubles.

Calculation and crediting of deductions occurs solely at the request of the interested person or his representative. The government does not make payments automatically.

Tax refund deadlines

As practice shows, you will have to wait about 4 months for a refund from the date of filing the application. There are cases when the wait lasted up to one year. This is explained by the deduction system:

three months after submitting the application, the tax service has the right to conduct an audit of the applicant;
after a positive decision on the calculation of the deduction, the applicant receives a special notification about this by mail at the place of registration;
compensation has the right to be calculated one month after receipt of the letter by the addressee.

Important! If the deductions arrived late, the applicant may demand that the Federal Tax Service pay a penalty, naturally providing evidence of the delay.

Reasons for refusal to receive a tax deduction

It must be said that the prevailing number of refusals are for social and property benefits. However, there is a list of reasons why people with disabilities may be denied a standard deduction:

incomplete list of documents;
lack of signature of the person;
submitting an application to an inspection department other than your place of permanent registration.

Tax deduction for disabled children of groups 1, 2, 3: frequently asked questions

Question No. 1. Are disabled people of the first group entitled to an increased tax deduction?

No, the amount of compensation is fixed for all groups – 500 rubles. per month.

Question No. 2. My husband is a disabled person of the second group and has been living in Russia permanently for five years. Is he entitled to a tax deduction for disabled people?

Yes, according to the law of the Russian Federation, tax deductions can be issued not only by people with Russian citizenship, but also by all tax residents - persons living in the country for more than 183 days in a row.

Question No. 3. I am a disabled person of the second group, it is very difficult for me to move. Do I have to go to the IRS to apply for a refund?

No, you can do this remotely using the State Services portal. But be careful - the system will require a digital signature to carry out the operation. Its use is paid - 1,500 rubles. per year.

Question No. 4. I am a disabled person of the third group. I recently needed expensive treatment. I applied for a social deduction for him. Now I'm worried - will my permanent disability deductions be canceled?

There is no reason to worry. It is possible to simultaneously receive property, standard (disability) and social compensation. However, you cannot simultaneously receive several deductions within each of these categories, for example, a deduction for participation in the liquidation of nuclear accidents and for disability of the second group.

Question No. 5. I already applied for a tax refund two months ago. However, there is still nothing credited to my bank account. What should I do? Maybe they just refused to pay me?

Unfortunately, minimum term waiting period - 4 months, of which 3 are allocated for checking the applicant. After three months of waiting, you will in any case receive a letter with a positive or negative response. In the first case, the money will be transferred to your account one month from the date of receipt of the letter. If you notice that the money did not arrive exactly on time, you can contact the tax office and oblige it to pay you a late fee. In this case, you need to have documents on hand that officially confirm the number when it was received information letter from the Federal Tax Service.

In 2019, disabled people of the second group will continue to be able to enjoy many tax benefits provided for by Russian legislation. Benefits improve your quality of life. If you know what exactly the state has provided for people with special needs, everyone can demand from higher authorities that the laws are followed and people with disabilities receive various kinds tax breaks, could save and spend more on improving their health.

For disabled people of group 2 in 2019, the same tax benefits will remain as in the previous year. These include benefits for the following types of taxes:

property;
transport;
land;

There will also be tax deductions, and people with disabilities will be exempt from paying some government fees.

Among other things, people with disabilities in this group can receive the following government support:

the right to a paid trip for one person to the place of treatment;
the right to purchase at the expense of budgetary funds medicines(a fifty percent discount is provided for working disabled people), dressings, special medical products, which were prescribed by doctors or prescribed based on the conclusion of a medical and social examination;
the right to purchase orthopedic shoes and free prosthetics limbs;
possibility of dental prosthetics due to public funds;
free travel on city public transport (the law does not provide benefits for travel in taxis, including minibuses);
enrollment in educational institutions out of competition if successfully completed entrance exams In addition, a higher scholarship is provided for those students who study full-time;
the right to a shortened working week and long vacation at your own expense (35 hours and 60 days, respectively).

Additional payments to pensions will also be made.

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Property tax

In Russia, personal property tax is one of the local taxes: rates are set by local governments. The owner pays for a residential building, apartment, or other real estate. However, there is a fairly long list of categories of citizens who are exempt from paying this type of tax; the list also includes disabled people of the second group. This type state aid will continue in 2019.

This type of tax is levied on almost all owners of vehicles that have undergone state registration: cars, motorcycles, boats, motorboats, etc. The tax is levied, in this case, on the object itself. Disabled people of the second group are exempt from this type of tax if they purchased and use a car that was specially equipped for use by people with disabilities. A vehicle with an engine whose power does not exceed 100 horsepower will also not be subject to taxation. However, for this it is necessary that such a car be purchased through social security authorities and in compliance with the procedure established by law.

In addition, pensioners and disabled people can qualify for a reduced tax rate on a vehicle with an engine power of up to 150 horsepower, and in some regions they may not pay tax at all for such a vehicle.

By the way, there are also certain benefits for car insurance. Disabled people of the second group pay 50% of the cost of compulsory motor liability insurance. This again only applies to vehicles specially equipped for the needs of a disabled person. At the same time, the insured is driving vehicle Not only the disabled person himself is allowed to be present, but also his legal representative, for example, the guardian of a child with a disability.

Land tax

Land tax is levied on owners of land plots, as well as citizens who own a plot of land under the right of perpetual use or lifelong inheritable possession. Tax rates (that is, the percentage of the tax base, which is also the cadastral value of the land) are also determined by local governments. Disabled people of the second group can count on a reduction in cadastral value by ten thousand rubles. Is it true, we're talking about only about citizens who received disability of the second group before January 2004.

What deductions can there be?

Former military personnel with a second group disability who were injured while defending their homeland can count on tax deductions from their salaries in the amount of three thousand rubles for each month. Other disabled people in this group enjoy deductions in the amount of 500 rubles, also for each month. These rules also apply to parents, guardians or trustees if we are talking about a child with a disability.

The state also provides certain concessions for working disabled people of the second group and those engaged in entrepreneurial activities. So, legal entities And individual entrepreneurs only 27.1% pay insurance premium for a disabled person. Organizations that work closely with people with disabilities also receive significant tax benefits. Thus, if at least 80% of members of a public organization have disabilities, it is completely exempt from corporate property tax and land tax. The same applies to organizations whose property belongs entirely to public institutions for people with disabilities, as well as enterprises with authorized capital, formed only from contributions from public disabled organizations. In the latter case, it is necessary that at least half of the members of such an association themselves have disabilities, and their share in the wage fund is a quarter of all profits.

Exemption from payment of state duties

In some cases, disabled people of the second group are exempt from paying state taxes or pay less than other citizens. This applies to two cases:

Completely exempt from paying state fees levied for the conduct of cases by courts: including magistrates or courts of general jurisdiction, the Supreme Court;
Pay half of the fee required for the provision of any notary services.

What you need to know about benefits

Many of these benefits are declarative in nature. For them to come into force, you need to submit an application to the tax office, providing documents confirming the right to receive them.

It should also be noted that certain benefits may be regulated by regional laws. Can be entered additional measures to improve the lives of people in difficult situations life situation or with serious health problems. More detailed information must be provided to social authorities at the place of residence.

If you still have any questions, our online duty lawyer is ready to answer them promptly.

Any civilized modern society takes care of people with disabilities. Tax benefits for disabled people of group 1 are one of the simplest ways to ease the already difficult existence of those who, for health reasons, cannot lead full life. Despite all the efforts of the state to create accessible environment for people with disabilities, work is impossible for many of them, therefore various benefits and subsidies are vital important issue for this population group.

The concept of “disability” implies the presence of a congenital or acquired disease that prevents normal life of a person and the manifestation of the entire spectrum of activity characteristic of him, both physical and mental, emotional, sensory, and psychological. Disability is not easy medical term, but also a social phenomenon. Persons with disabled status are divided into 3 groups. The first group includes citizens with significant health limitations. This group is assigned for 2 years, and in some irreversible cases - indefinitely. Its significant difference from other disability groups is that diseases falling under this category do not allow a person to work. Therefore, the set of social guarantees, benefits and subsidies for disabled people of group 1 is expanded.

The state provides this group of citizens with higher pension benefits. In addition to the monthly disability benefit, citizens in group 1 can count on compensation for travel on public transport, the purchase of rehabilitation equipment from the budget, free trips in a sanatorium, discounts on housing and communal services, as well as various tax breaks. They manifest themselves in a reduction in the tax rate, a reduction in the tax base, or complete liberation citizen from paying a certain type of tax.

Land and property taxes for disabled people of group 1

Tax benefits for disabled people of group 1 apply to the main types of taxes established for citizens of the Russian Federation. These include land and property taxes.

As for property tax, persons recognized by the medical and sanitary commission as disabled people of group 1 are exempt from it in full, that is, they do not pay taxes to the state on the real estate they own. But to receive tax exemption, you must submit an application to the tax office in person or send it by registered mail with notice.

The situation is different with land tax. Regardless of the disability group, a citizen is not completely exempt from this type of taxation. But for group 1 there is a special benefit. It only applies to one land plot, owned by a person with disabled status.

The tax base for such a citizen is reduced by 10,000 rubles. This rule applies at the federal level. To calculate the tax it is necessary to subtract from the cadastral value of the land established by law amount and calculate the tax amount based on the actual lower value of the site.

To take advantage of the opportunity to receive land tax benefits, a citizen must write a special application to the tax authority at the place of residence, attaching to it a certificate of disability issued by the medical and sanitary commission and documents confirming his ownership of the land.

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Transport tax for disabled people of group 1

After the Tax Code of the Russian Federation underwent several serious changes, some provisions ceased to exist, others were supplemented by a number of amendments, new concepts and taxes appeared.

Such innovations include a transport tax, which combines a number of previously existing duties and fees.

The first disability group gives the right not to pay transport tax, but with some reservations. The point is that this type The state tax is regional. Each subject independently makes a decision on how this right will be implemented in a particular region.

The general rules state that transport tax for disabled people of group 1 cannot be levied on a specially equipped vehicle, as well as a car purchased by a citizen with the help of a social protection fund and having low power. This figure ranges from 100 to 150 hp. depending on the region.

In some cases, a person with disabilities can receive a discount of up to 50% on transport tax. This decision is made by municipal authorities within their region. In most subjects of the Russian Federation, people with disabilities are completely exempt from this type of tax. The procedure for applying for this state guarantee is standard: you need to submit an application to the tax office and confirm your right to receive benefits.

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Benefits for personal income taxes

There are a number of other cases in which disabled people of group 1 are exempt from generally accepted taxation. This is due to the abolition of personal income tax for people with disabilities. The rule is valid in following situations when certain types of assistance to a disabled person are not taxed:

State pension, social benefits, other compensation.
Partial or full payment sanatorium-resort voucher(not tourist).
Compensation for the cost of medicines.
Targeted assistance from charitable foundations.
Financial assistance up to 4,000 rubles from the place of work (subject to the employee’s retirement due to disability).

People with disabilities receive a number of preferential tax benefits when running entrepreneurial activity. Firstly, the amount of state duty when receiving notary services for them is reduced by 50%.

Secondly, disabled people do not make insurance contributions to social, pension and other government funds. Thirdly, the rate in the simplified taxation system for this category has been reduced to 5%.

When calculating personal income tax, a group 1 disabled person has the right to a tax deduction in the amount of 500 rubles for each month included in the reporting tax period. And if the monthly profit from the activities of an individual entrepreneur does not exceed 100,000 rubles, then a disabled entrepreneur is completely exempt from taxes. No tax is charged in cases where a person with 1st group of disability inherits real estate under a will or a gift agreement.

Tax benefits are a significant measure of support for disabled people of group 1, which is an integral guarantee of the state for people who find themselves in such a difficult life situation. Benefits provided by law cannot be denied to a person with disabilities.

In all cases, it is necessary to declare your rights to the tax office by any in an accessible way: in person, through a representative or by mail.