Please note! Rent payments are made by individuals themselves in accordance with the land lease agreement.

Certain categories of individuals are entitled to benefits regarding the payment of property taxes and rent.

Thus, for persons who have reached the statutory retirement age, or who are entitled to a pension at a reduced statutory retirement age, as well as for persons with disabilities of the first and second groups, minors, and participants of the Great Patriotic War:

• one land plot used for the construction and/or maintenance of a single‑family or block‑built residential house, as well as all land plots used for personal subsistence farming or dacha construction, is exempt from land tax and rent.
• one residential unit in a multi‑apartment or block‑built residential building, one residential house with non‑residential structures (if present), one unfinished capital construction, its part, and all garden houses, dachas, garages, and parking spaces are exempt from property tax.

Members of large families are exempt from:

• all land plots used for the construction and/or maintenance of a single‑family or block‑built residential house, as well as for personal subsistence farming or dacha construction, are exempt from land tax.
• all residential units in multi‑apartment or block‑built residential buildings, residential houses with non‑residential structures (if present), garden houses, dachas, garages, parking spaces, and all unfinished capital constructions are exempt from property tax.

Large families are those that have three or more minor children under their care and upbringing.

A 50 percent reduction in the vehicle tax rate is provided for vehicles registered in the names of:

• parents in large families;
• persons who have reached the statutory retirement age, or who are entitled to a pension at a reduced statutory retirement age;
• persons with disabilities of the first or second group;
• veterans of the Great Patriotic War.

A 25 percent discount on vehicle tax applies to persons with third‑group disabilities.

Please note! The vehicle tax rate reduction (50 percent and 25 percent) is granted only if the taxpayer holds a valid driver’s license of the corresponding category.