How do disabled people of group 3 pay taxes in Russia?

Do people with disabilities pay property taxes?

Tax discounts for people with disabilities

The severity of the condition of people with the first and second groups is much more serious than that of the third group. Therefore, this group of persons does not pay property tax. As for the third group, they must pay the tax, with some exceptions.

Persons entitled to property tax benefits are listed in paragraph 1 of Article 407 of the Tax Code. This does not include people with disabilities of the third group. Do not pay tax:

• veterans;
• disabled people from childhood;
• disabled people of group 3 who have retired;
• the presence of another preferential category.

Disability must be confirmed; only those with serious health impairments can obtain this status.

Tax benefits for disability group 3

In addition to insurance and social disability pensions, persons of disability group 3 have the right to claim tax benefits from the state. They are granted directly to disabled citizens; such privileges do not apply to members of their families.

Transport tax

Transport tax benefits are available to disabled people of category 3 only for a car with a power of up to 100 horsepower or 73.55 kW.
Another important condition: the car must be purchased at the expense of social security authorities and specially designed for driving by a person with disabilities. This is stated in Art. 358 p. 2 p. 2 of the Tax Code. Separate tax discounts are established at the regional level, so it is best to contact your local tax authority to obtain accurate information. An additional social guarantee for a disabled person is a ½ discount when paying for the cost of an MTPL policy for such a car.

Property tax

Property tax benefits are available only to group 3 disabled people from childhood on real estate they own.
Other persons who have received category 3 disability are not entitled to such a benefit, because they are not in the list of beneficiaries under Art. 407 of the Tax Code. They are entitled to a regular discount, like all other taxpayers, in the amount of 50 square meters of area, which are located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, gardening or individual housing construction. The deduction for property tax is applied to only 1 property at the own choice of the property owner. It is required only if the house, apartment or outbuildings are not used for business.

Personal income tax

According to Art.
218 of the Tax Code, WWII participants and military personnel who received a category 3 disability are entitled to a personal income tax deduction for each month in the amount of 3,000 rubles. Disabled people from childhood are required to receive an income tax deduction for each month in the amount of 500 rubles. Other categories of disabled people who received a group due to health reasons or as a result of a work injury are not provided with this deduction. There is no mention of personal income tax discounts for them in the Tax Code. If a disabled employee has children, this deduction does not reduce the standard deduction of 1,400 rubles. for the first, second and 3000 rubles. for each subsequent minor dependent.

Persons of the 3rd disability group, like ordinary citizens, are entitled to a personal income tax refund when paying for education, treatment, as well as a property deduction when buying a home, selling it, or paying interest on a mortgage.

Who belongs to the third disability group - criteria

Disability is recognized as a result of congenital defects, injuries or acquired diseases. The third group is characterized by a moderate state of health. Disabled people can move independently, engage in self-care, communicate, control themselves, find employment and work safely.

Examples of diseases for which a person is assigned disability group 3:

• paralysis of the hand, fingers;
• diabetes;
• asthma;
• partial loss of vision;
• foreign bodies in the body;
• initial stages of cancer;
• jaw changes;
• epilepsy.

Not all diagnoses for obtaining a disability category are listed above. The full list is much broader. Persons with the third disability group need to receive benefits from the state.

Property tax for individuals with disabilities of the third group

Disabled people of this group are not provided with a preferential category, which gives them the right not to pay tax. Only persons with disabilities from childhood, WWII participants, Afghans and Chernobyl victims are exempt from taxation. Tax is also not paid:

• if a person has already retired, then this obligation is removed from him;
• if a person is classified in other preferential categories, in addition to the third disability group, then he is exempt from payment.

Other citizens are required to pay for existing property, but can receive a health discount from the state.

Procedure for applying for benefits

In order for a disabled person to receive a benefit, a certain algorithm of actions must be performed. If a person with a disability does not have the opportunity to go through the authorities on his own, then his representative can collect reports.

1. You need to contact the authorized body, study the application for applying for benefits, take notes for yourself on what documents you need to collect;
2. The next step is to order certificates, which must be provided without fail. Draw up a specific application form yourself;
3. Return to the place where documentation and application are accepted. Give documents to employees for review;
4. Expect a decision within one month. Employees of the authorized body are required to give a written response.

It is important to indicate the date of application in the application, since the deadline will be counted from the date of its submission, so it will be easier to track.

Which authorities should I contact to submit an application?

First you need to understand the category of benefits. Each privilege is specific to a specific institution. By calling in advance, you can get your bearings and go to the right authority.

• if a person is interested in a communal privilege, then they should approach the housing and communal services;
• privileges regarding tax deductions, property taxes, etc. is handled by the tax service;
• preferential treatment must be inquired from the doctor at the place of residence who is observing the disabled person;
• the Social Insurance Fund provides sanatorium and resort treatment free of charge;
• Pension accruals and benefits of various kinds are supervised by the Pension Fund of the Russian Federation.

Response times from different authorities may vary; please check with the employee receiving the documents.

List of required documents

The list of documents required for a specific benefit is provided by the authorized body. All institutions require a certain package of documentation:

• passport or birth certificate;
• original certificate of family composition;
• details of the disabled person's account number;
• insurance certificate;
• certificate confirming that the person has a disability;
• certificate of property that is owned by a person (housing, transport, etc.);
• originals of 2NDFL certificates about the income of the applying citizen;
• original pension certificate.

This is a standard package of documents that all authorities request. Some of them may require additional ones, so the list above is not final.

Rules for document preparation

Package of documents

Collect all certificates and documentation. Each authorized body has a ready-made application form in printed form. Each person can come and fill it out in a couple of minutes.

The application includes:

• title page (it contains the tax authority code, the taxpayer’s personal data, and the method of informing the citizen);
• page asking for a transport tax discount;
• page with request for land tax privilege;
• sheet about property tax benefits for disabled people of group 3.

The title page is required to be completed. If a concession is needed for only one of the types of taxes presented above, then the application will have 2 pages along with a title page.

List of benefits for disabled people of the third group

1. Housing benefits. Of course, disabled people of groups 1 and 2 have more advantages in matters of utility bills, but the state has established preferences for group 3 as well. They are given a discount of half the cost of services:
   heat supply;
2. electricity;
3. work in the yard area carried out by the housing and communal services service;
4. garbage truck maintenance;
5. water supply
6. Disabled people can get in line to improve the condition of their housing, or to receive new living space.

• vacation for 60 calendar days, if a person is given a voucher to a sanatorium or a referral to a hospital;
• It is allowed to work up to 40 hours a week, no more;
• half-holiday;
• It is prohibited to lift weights above 2 kg.

How can people with disabilities protect their rights?

If a disabled person is denied certain benefits, he should start fighting for his rights. The presence of a certificate of a confirmed disability group is ironclad proof that a citizen with disabilities is right.

In the event that a person with a disability cannot fend for himself. The injured person must file a statement with the prosecutor's office.

It is possible to sue a negligent company that infringes on the rights of people with disabilities. If an organization deceived a person and he overpaid the extra money for services, then the institution is obliged to recalculate urgently and return the money to the disabled person.

You can also seek help from a qualified lawyer. A specialist will give legal advice and help you draw up a claim. After all, a well-drafted application significantly brings closer the possibility of a speedy resolution of the problem in your favor.

You can see that the state is trying to help people in this category. After all, they need government and social support. Let's hope that the trend of helping people in this situation will continue to develop.

What benefits are available to disabled people of group 3?

This amount refers to monthly payments. The payment relates to subsidies, which are classified as follows:

• state;
• insurance: the calculation takes into account the base coefficient and length of service. With work experience of more than 20 years, the size of the pension increases significantly;
• social: paid in an amount established by the state.

To calculate the pension, the formula is used:

(T*K)/PC + B

where T is the amount of the old-age pension, which is fixed, i.e.;

K – the ratio of the standard length of service at the time of setting the pension to 180 months;

PC – the amount of pension capital located in the Pension Fund, etc.;

B – base rate for pension benefits for group 3 disabled people, t.r.

Advantages of this type of payment:

• a single amount that is subject to recalculation. In 2021 it is 4491 rubles;
• does not depend on work experience.

Disadvantage: small size.

Social payments

Social payments are made every month. The size depends on the purpose:

They are provided for all disabled people of group 3 without restrictions. The monthly amount is RUB 2,022.94.

In Moscow, a disabled person is granted an increase in pension, which depends on the type and severity of the disease.

If a disabled person has insurance, he is entitled to an additional allowance of about 1000 rubles.

To apply for additional benefits, you must contact the Pension Fund with an application and work record book (to confirm the lack of official employment). This bonus is only available to those who do not have a job.

Other benefits for disabled people of group 3:

1. social taxi;
2. treatment in sanatoriums once a year;
3. free medical care and purchase of medicines;
4. the right to work and study;
5. provision of housing;
6. tax benefits;
7. legal support.

Important! Each region has its own list of benefits for disabled people of group 3. Some support measures are carried out from local budget funds.

Since some of the benefits are monetized, it is necessary to open a bank account to receive funds in the form of compensation.

This opportunity exists in Moscow for group 3 disabled people of all ages.

Important! The main condition for using the benefit: living in Moscow.

Priority right of use for persons with disabilities:

• in the presence of a disorder of the musculoskeletal system;
• children;
• WWII participants.

The driver is obliged:

1. provide a telephone number if necessary to contact the dispatcher;
2. provide assistance to a disabled person if necessary, as drivers undergo special training.

A disabled person has the right to take:

• required equipment;
• stroller;
• accompanying person

The project is financed from the city budget in the amount of 50% of the trip payment. The remaining 50% is paid by the passenger himself.

Characteristic features of this privilege:

1. payment by hourly coupons, which are purchased at the branch of the society for the disabled;
2. Orders are accepted 12 hours from the date of travel;
3. in an emergency, an order can be placed 4 hours in advance, but only if there are free cars.