Published on: 2026-08-21
Source: Moscow Government – Правительства Москвы –
An important disclaimer is at the bottom of this article.
A set of government support measures, including financial and social guarantees, is in place for participants of the special military operation (SMO) and their family members. In the capital Department of Finance explained what tax benefits are available to military personnel, volunteers, as well as their loved ones.
Personal Income Tax Benefits
Benefits for participants of the Special Military Operation apply to various types of taxes. First and foremost, they have access to extended preferences on personal income tax (PIT). Cash and property payments received in connection with military service under mobilization or contract are exempt from taxation. Material assistance paid to servicemen and their family members in case of health injury is not taxed. All types of legislatively established compensation payments related to compensation for harm caused by injury or other health damage are also exempt from tax. Additionally, income received as a result of debt forgiveness of loans and credits is exempt from PIT.
Special conditions regarding tax rates remain in place for participants in the special military operation. Instead of the usual progressive personal income tax scale with rates ranging from 13 to 22 percent depending on income size, only two rates apply to payments related to participation in the special military operation: 13 percent if the annual total income does not exceed five million rubles, and 15 percent if the annual income exceeds five million rubles.
Property Tax Benefits
Another area of government support is property benefits. They are provided automatically, but for each type of tax, the legislation establishes its own conditions.
At the federal level, for participants of the special military operation (and their family members), as well as combat veterans when calculating land tax there is a possibility not to take into account the cadastral value of a land plot whose area does not exceed 600 square meters (six ares). For example, if a serviceman owns a plot of 10 ares, the tax is paid only on four ares. It is important — the benefit applies if the ownership rights to the land are registered in the prescribed manner.
In Moscow, in addition to the federal tax deduction for combat veterans (which includes participants of the special military operation), there is an option to reduce the land tax base by one million rubles.
Military personnel participating in the special military operation and their family members are exempt from payment property tax concerning one real estate object of their choice. The benefit applies to an apartment, a room, a residential house, a garage or parking space, an outbuilding with an area up to 50 square meters, as well as premises used for creative activities — for example, workshops, ateliers, or studios.
The exemption can be obtained under certain conditions: the property must be owned by the taxpayer, not used for business activities, and its cadastral value must not exceed 300 million rubles.
Participants and veterans of the Special Military Operation, as well as their family members, are fully exempt from payment of the vehicle tax. The benefit applies to one vehicle chosen by the taxpayer. Exceptions include aircraft and watercraft, as well as passenger cars costing over 10 million rubles.
In addition, a transport tax benefit for disabled war veterans has been established within the territory of Moscow.
All applicable tax benefits are applied automatically based on information received by the Federal Tax Service (FTS) from the Social Fund of Russia. You can check the provision of benefits in the taxpayer’s personal account on on the Federal Tax Service website. If any benefit was not taken into account, a citizen entitled to it can submit an application to receive it (through the personal account of the Federal Tax Service, the public service centers “My Documents” (MFC), by mail or in person at the tax office at the place of registration).
Within the framework of labor relations, if an employee participates in the special military operation (by mobilization, contract, or as part of a volunteer formation), their employer is exempt from paying insurance contributions for compulsory pension and medical insurance. This applies to payments in the form of gratuitously transferred funds and/or property, provided that they are related to the performance of military service.
To find out how the capital has changed over the past years, what initiatives aimed at making city residents’ lives even more comfortable are currently being implemented, and what awaits Moscow and its inhabitants in the near future, you can explore the comprehensive special project on the portal mos.ru, dedicated to the development of key areas of Moscow. Among them are transport, industry, healthcare, education, sports, and construction sector.
On the project page “Social Support and Employment of the Population” one can learn about the opportunities for city residents in need of support. The capital provides comprehensive assistance to families in difficult life situations, as well as to people with disabilities and participants in the special military operation. Regular exercise sessions and yoga, lectures, and other events take place at the Moscow Longevity Centers. In addition, the city employment service offers retraining and the chance to acquire a new in-demand profession.
Quickly get the main news on Moscow city’s official channels in messengers “Max” and “Telegram”.
Please note; This information is raw content obtained directly from the information source. It is an accurate report of what the source claims and does not necessarily reflect the position of MIL-OSI or its clients.