Last updated February 2019

Both vehicle owners and car enthusiasts are faced with the concept of transport tax. But not everyone knows who must pay the tax, in what amount and within what time frame. Our article will help you understand the procedure for paying transport tax by individuals, the features of its calculation, as well as the specifics of debt collection and deadlines limitation period to collect it.

What is transport tax and who pays it?

The basis for tax assessment is information received by the Federal Tax Service from local traffic police authorities - registration of a new car, purchase and sale transactions, deregistration due to disposal, etc.

If and untilvehicle is registered with the citizen according to the traffic police, the tax will be charged and the obligation to pay the tax will be with this citizen.

That is, if:

• the car has been stolen, the tax office should be notified about this;
• if a car was sold, and the buyer for some reason does not re-register it in his name, the former owner remains the tax payer, since according to the traffic police he is listed as the owner;
• if a car is purchased on credit, tax accrual begins from the date of registration of the vehicle with the traffic police.

The owner of the vehicle does not need to calculate anything; all calculations are made by the tax office and send the taxpayer a receipt to his registration address. Payment is made every year, for example:

• for 2014 until December 1, 2015
• for 2015 until December 1, 2016
• for 2016 until December 1, 2017, etc.

Transport tax is understood as a payment that must be transferred to the budget by the owner of a car (motorcycle, scooter, etc.). This payment is mandatory and is transferred free of charge. The collection is regional, that is, the payer transfers the amounts to the local budget. Municipal authorities also determine the rate, the increasing coefficient, as well as the conditions and amount of benefits for each category of payers.

Object and tax base

The objects of taxation are vehicles, including land, water and aircraft (both self-propelled and towed). Individuals usually pay the fee for motorcycles, buses, cars, scooters and other vehicles for personal use. But do not forget that the fee is also imposed on boats, motor sleds, motor boats and jet skis, the owners of which are obliged to make payments to the budget.

An important indicator for calculating the fee is the tax base, on which the amount of payment to the budget will depend. The size of the base directly depends on the type of transport.

• If the product is equipped with an engine, then the basis for calculation will be power (unit of measurement - horsepower).
• If an air or water vehicle does not have an engine (for example, a floating crane, a landing stage), then the fee is calculated based on the gross tonnage indicator (unit of measurement - register tons).
• In exceptional cases, the base is taken as a vehicle unit for calculation.

Payers

The legislation provides for a unified approach to determining the person who is the payer of the fee. IN in this case he is solely the owner of the car (motorcycle, boat, etc.), that is, the person to whom the vehicle is registered according to the registration documents.

If the car is stolen

Owners often have questions about the need to pay a fee in case of car theft. After all, in fact, the owner retains documentary ownership of the car, but at the same time physically cannot dispose of it. The law allows you not to make a payment only if there is documentary evidence that the car was stolen. Such a document can issue authorized body The Ministry of Internal Affairs, which is directly involved in the search for the car. It is this that should be submitted to the Federal Tax Service so that the tax is not calculated from the date of theft.

If the car is being repaired or impounded, is in a garage and is not in use

There are often cases when, for certain reasons, the owner does not use the car (the most common examples are that the car was driven to an impound lot or it is in a garage and is not actually used). How to pay transport tax in this case? The answer is: since you are still the owner of the car according to the documents, the responsibility to pay for it lies with you. The fact of using the car in this case does not matter.

Beneficiaries

• rowing boat;
• motor boat (power up to 5 Horse power);
• a special car for disabled people;
• tractor or combine.

If you have received a notification about the need to pay a fee for these vehicles, then you have the right to ignore it, since in this case the actions of the Federal Tax Service are unlawful.

The state also provides benefits for social groups in the payment of fees. As a rule, regional authorities exempt from payment (or offer a reduced rate):

• for pensioners (see)
• members of large families
• disabled people
• veterans
• as well as owners of low-power vehicles.

If the beneficiary owns two or three types of transport (for example, a car and a boat), then he will receive an exemption from paying the fee for only one of them.

How to determine the tax amount

To determine the amount of the fee that you, as the owner of the vehicle, are required to transfer to the budget, you will need such basic indicators as the car’s engine power and the fee rate. As for the first value, its value is recorded in the registration documents for the car. If you own a car whose registration certificate indicates the power in kW, then this value must be converted to horsepower (l/s). To calculate, use the formula:

M l/s = M kW * 1.3596.

Tax rate

The rate indicator is regulated by the Tax Code of the Russian Federation and is determined depending on the type of vehicle (cars, buses, snowmobiles, snowmobiles, yachts, etc.) and engine power. It is worth noting that the Tax Code determines only the basic all-Russian rate indicator. At the same time, the municipal authorities of each region have the right to adjust this value, increasing it by no more than 10 times.

For example, the transport tax rate:

• for residents Leningrad region, owning motorcycles up to 20 l/s, is 10 rubles. for every horsepower.
• the same figure for residents of the Yaroslavl region is 7.5 rubles.

You may also need additional values ​​to calculate the fee amount:

• if you registered ownership of the car less than a year ago, then when calculating you need to use the indicator of the number of months of ownership;
• If you own an expensive car, then you also need to use a multiplying factor when calculating.

Luxury cars

It’s worth talking separately about the category luxury cars, to calculate the tax for which a multiplying factor will be applied. It is established in a single standard for all regions of the Russian Federation; local authorities do not have the authority to change it in a specific region.

• This group of cars includes cars whose cost exceeds 3 million rubles.
• In addition to the criterion of the cost of the car, the coefficient is also influenced by the year of its manufacture - the more expensive and newer car, the higher the coefficient.
  • Minimum indicator - 1,1 set for luxury cars produced 2 to 3 years ago, while its value fluctuates between from 3 million to 5 million rubles.
  • Maximum size - 3 for premium cars, the price of which above 15 million rubles.
• The year of manufacture of the car has practically no effect on the calculation, since the coefficient for this category of cars is applicable even when the car was produced 15 years ago (the maximum value is 20 years).

Calculation formula and examples

Having all the above indicators, you can proceed directly to the procedure for calculating transport tax. To do this you need to use the following formula:

• where N is the amount that you must transfer to the budget;
• StN – tax rate;
• NB – engine power in (horsepower);
• KolMV – time that you own the car (in months).

If you own expensive cars(the criteria for inclusion in this group are described above), then you need to multiply the result obtained by the increasing coefficient applicable for the category:

where PC is the coefficient for luxury cars.

In order to understand the peculiarities of calculating the fee, we use illustrative examples.

Example 1

In March 2015, Moscow resident S.D. Skuratov. acquired a Daewoo Lanos, which he sold in August 2015. In September 2015, Skuratov bought a Chevrolet Niva. The power of the first car is 70 l/s, the second is 80 l/s.

What amount is Skuratov obliged to transfer to the budget at the end of 2015? In order to determine this, we calculate the number of months during which Skuratov was the owner of each of the cars. Skuratov owned Daewoo Lanos for 6 months. (from April to August inclusive), Chevrolet Niva – 4 months. (from September to December inclusive). The rate in both cases is 10 rubles. for every horsepower.

The fee calculation will look like this:

• For Daewoo Lanos you need to pay: H = 10 * 70 * 6/12 = 350 rubles.
• The fee for a Chevrolet Niva will be: N = 10 * 80 * 4/12 = 267 rubles.
• Total you need to transfer: 267 + 350 = 617 rubles.

But since Skuratov is a resident of Moscow, a 100% discount is applicable to him for cars with a capacity of up to 70 l/s. Therefore in local budget Skuratov will transfer only 267 rubles.

Example 2

In April 2016, Tula resident Markov S.G. bought a Mercedes G-350. The price of the car under the purchase and sale agreement was 6,830,000 rubles. The car was produced in 2015. Engine power – 224 l/s. Behind expensive car Markov will pay: H = 75 * 224 * 9/12 * 2 = 25,200 rubles.
IN Tula region for a car with a given power (224 l/s), a rate of 75 is applied. Thanks to the increasing coefficient total amount was doubled.

Example 3

Resident of Belgorod, pensioner Ignatov K.S. purchased a Ural motorcycle in July 2016. At that time, Ignatov already owned a VAZ Largus car. The power of a motorcycle is 40 l/s, and that of a car is 105 l/s. Let's calculate the fee in each case:

• For a motorcycle, Ignatov must pay: H = 12.5 * 40 * 6/12 = 250 rubles.
• Ignatov must pay for the car: N = 25 * 109 = 2.725 rubles.
• The total amount to be transferred to the budget is 250 + 2.725 = 2.975 rubles.

At the same time, pensioner Ignatov has the right to receive benefits, namely, no fee is charged for the motorcycle. The benefit applies to a motorcycle, not a car, since it is the state that applies restrictions in the form of vehicle power (up to 70 l/s). Thus, Ignatov will pay 2,975 rubles. (for VAZ Largus).

Calculation of transport tax for less than a month of ownership

Previously, Before 01/01/2016, it was believed that the month of registration of a vehicle, or the month of its deregistration, were taken as full month. Those. a month was considered one full month for calculating tax both upon registration and upon withdrawal.

Now, from 01/01/2016 rules for calculating the amount of tax when registering and deregistering a vehicle within tax period have changed. The amendments are as follows:

• The car is registered:
  • until the 15th – transport tax for the full month;
  • after the 15th day the month is not taken into account;
• The car is deregistered:
  • until the 15th - the month is not taken into account;
  • after the 15th - transport tax for the full month.

How to pay tax: procedure and deadlines

The reporting period for payment of transport tax for individuals stands calendar year, that is, in 2016 you make payments for 2015.

You must pay the fee no later than December 1. The basis for payment of funds is the notification that you receive from the Federal Tax Service.

The deadline within which the fiscal service must send a notification is established by law - no later than 30 days before the payment is due (until November 1, 2016 - for 2015).

If, for example, you own land plot, from which it is necessary to pay the land tax, then you will receive a single notification from the Federal Tax Service, which will indicate the total amount of obligations to the budget.

The tax is calculated based on the data received about your car from the traffic police. The funds will need to be transferred for the period in which the car was registered in your name as the owner.
You can receive a notification in one of the following ways:

• By mail - in this case you will receive ordered letter, the stamp of which will indicate the date of dispatch. If you missed the deadline for paying the fee due to late receipt of the notification, the date on the stamp will serve as proof that you were right.
• In person - a fiscal service employee will personally deliver the notification to you, and you, in turn, will sign to confirm receipt.
• By email- in order to receive a document in this way, you need to register on the Federal Tax Service website, after which you can independently receive a notification and a receipt for payment using electronic resource (« Personal Area"). Using this method, you also have the opportunity to find out the transport tax of an individual by TIN.

Along with the notification, you will be sent a receipt for payment of the fee, on the basis of which you can transfer funds at any bank branch or to Sberbank online using the document number or TIN.

When paying transport tax for individuals in 2016 payment order(receipts) the following codes are used budget classification(KBK):

• KBK 182 1 06 04012 02 1000 110 - all main payments of individuals are carried out indicating this code; arrears, recalculations and other debts are repaid using the same code;
• KBK 182 1 06 04012 02 2100 110 - for payment of penalties due to delay in the main payment
• KBK 182 1 06 04012 02 3000 110 - fines;
• KBK 182 1 06 04012 02 4000 110 - this code is used for other income.

After transferring the payment, be sure to keep the receipt (copy of the payment order), the amount and date of which will serve as confirmation of the completeness and timeliness of repayment of obligations to the budget.

There are often cases when citizens, for one reason or another, do not repay their debts. fixed time. In this case, the violator will be sent a demand for payment no later than 30 days from the moment the fiscal authority discovered the fact of non-payment.

If you are late in payment (or have transferred an incomplete amount), you are obligated not only to repay the amount owed, but also to pay penalties and fines accrued in connection with your violations. To calculate penalties, use the following formula:

• Where P is the amount of the penalty;
• N – amount of arrears;
• StRef – the Central Bank refinancing rate valid during the period of delay;
• KolDn – period of delay (days).

Example 4

The owner of the motorcycle is V.K. Serpov. On August 12, 2016, I received a tax payment notice in the amount of 4,740. Serpov violated the deadlines for paying transport tax and did not make the payment by December 1, 2016. Having received the request, Serpov transferred the funds on December 27, 2016. Due to violation of payment deadlines, Serpov was charged a penalty:

P = 4.740 * 11%/300 * 27 days. = 47 rub.

In addition to penalties, the state has the right to withhold a fine from the violator in the amount of 20% of the amount of outstanding obligations. A fine is charged both in case of underpayment and in case of complete non-payment of the amount.

Example 5

Sviridenko R.O. received a notification from the Federal Tax Service in the amount of 7,630 for 2015. On November 3, 2016, Sviridenko transferred the amount of 5,610. Thus, Sviridenko incurred a transport tax debt in the amount of 2.020 (7.630 – 5.610). In connection with the underpayment, a fine will be withheld from Sviridenko, calculated as follows:

W = (7.630 – 5.610) * 20% = 404 rub.

Debt and limitation period for its collection

There are often cases when car owners receive notifications about the repayment of tax debt for past years. It is then that the question arises about the limitation period for transport tax, within the framework of which the Federal Tax Service has the right to collect uncollected payments. According to the Tax Code and the Civil Code, debt collection is carried out in compliance with the following principles:

• There is no statute of limitations for paying off tax arrears. If you receive a notice (demand) within the prescribed period, the Federal Tax Service has the right to demand that you repay the debt for an unlimited amount of time.
• The period for calculating amounts to be paid is limited to 3 years. This fact suggests that if you do not receive notifications (demands), the fiscal authority has the right to calculate the amount and issue it to you for repayment for no more than 3 previous years (calculation in 2016 is made for 2013, 2014, 2015 and no earlier) .
• The period for collecting funds from the fiscal service is limited to 3 years. There may be situations when you are in an incorrect and excessive amount obligations to pay the fee (including fines and penalties) were issued, these obligations were repaid by you, but the fact of violations on the part of the Federal Tax Service was established. In this case, you have the right to contact the Federal Tax Service with a request to return the funds, but no more than for the previous 3 years.

If the above conditions are violated, demands for debt repayment are considered illegal and therefore do not require satisfaction.

Question answer

Question:
Do I need to pay tax if my car is stolen?

On March 1, 2015, a 200 hp car was stolen from its owner, which is documented. At the end of the year, the owner received a notification from the Federal Tax Service about payment of tax in full at a tax rate of 75 rubles. per l/s: N = 200 * 75 = 15,000 rub. Are the actions of the Federal Tax Service legal in this case?

Answer: No, the Federal Tax Service compiled an incorrect calculation, since when calculating the fee, it is based on the actual use of the car (number of months). The correct calculation looks like this: H = 200 * 75 * 2/12 months. = 2,500 rub. To resolve the situation, you should contact the fiscal service authorities with a corresponding statement, as well as a copy of confirmation of the fact of theft. Similar situations may arise in various cases (including due to incorrect data provided by the traffic police). Having supporting documents in hand, you can easily prove that you are right and achieve a recalculation in your favor.

Question:
From what month does tax accrual on the sale of a car stop?

In April 2014, the owner sold the car, but deregistered it only on November 1, 2014. The tax office assessed taxes until November 2014. Why? The owner received a notification from the fiscal service, the amount of which is calculated as follows: H = 180 (power) * 42 (rate) * 10 (term of actual use in months)/12 months. = 6,300 rub. Since the purchase and sale agreement recorded the transfer of the car on 04/01/2014, former owner appealed to the Federal Tax Service with a request to recalculate the amount: N = 180 * 42 * 3/12 months. = 1.890 rub. The request of the person who sold the car was not satisfied.

Answer: The refusal of the Federal Tax Service is legally justified: the tax payer is the actual owner of the car according to the traffic police records. Since after the sale, the person who sold the car did not register the car in a timely manner, until November 1, 2014, the obligation to pay the fee rests with him.

Question:
When is tax charged if a car is purchased on credit?

On April 21, 2016, the car was purchased on the basis of a car loan agreement and registered on April 30, 2016. According to credit agreement, ownership of the car passes to the new owner only after the final repayment of the entire borrowed amount. At what point must the fee be paid: from the date of the last loan payment or from the date of registration with the traffic police?

Answer: You are considered a payer of the fee from the moment you enter your account in the traffic police register. Conditions loan agreement in this case they do not matter. The same applies to cars that are under arrest and used in a criminal case as material evidence. The main criterion in this case is the fact of deregistration with the traffic police. If the car is registered, then you need to transfer the fee to the budget.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

Each owner of a duly registered car is required to pay an annual tax for each horsepower of his car - correctly called transport tax.

In this article we will deal with the following questions:

• for what purposes does the state collect this type of tax;
• how is it calculated;
• Is it possible to get benefits and how to pay.

As you know, intensive road construction is underway in Russia, and it is financed through taxes. Thus, according to Article 56 of the Budget Code of the Russian Federation, the budget of the subjects is replenished through 100% deductions of the following types of taxes:

• transport;
• from property;
• from the gambling business.

Further in this article other types of taxes are listed, some of which go to the regional budget. In addition, Chapter Ten of the Code (Articles 65-82) clearly describes what a particular tax should be spent on. Accordingly, the money that vehicle owners pay goes to the formation of road funds.

From this we can come to the conclusion that what more money the region's budget comes from the horsepower tax, the more money is invested in roads. This can be seen in big cities - Moscow, St. Petersburg. Although, for example, such a large city as Saratov cannot boast of very good roads.

How is car tax calculated?

There should be no problems with the calculation - it is carried out according to a simple scheme:

• The number of horsepower is multiplied by the base rate.

If the car was deregistered, for example, in September, then the formula takes on the following form:

• number of hp multiplied by the base rate and multiplied by (number of months of ownership per year/12).

Base rates for 2018 are:

• 2.5 - if the engine power reaches 100 hp;
• 3.5 - up to 150 hp;
• 5 - up to 200;
• 7.5 - 201-250 hp;
• 15 - over 250 horsepower.

We have given the rates for passenger cars, but there are rates for motorcycles, trucks, buses, yachts and airplanes.

It would seem that the amounts should not be very large, even if you have some powerful roadster like a Porsche Boxter with a 400 hp engine. However, there is one small amendment to the law: the government of the subject of the Federation has the right to increase, but not more than 10 times.

Therefore, you need to know the base rates for your region. Let's give examples.

Moscow. VAZ-21099 car, engine power 78 “horses”. For Moscow, the rate is 12 rubles per force, from here we get that for a full year of ownership you will need to pay - 78x12 = 936 rubles. If you only used the car for 9 months, we get 78x12x9/12=702 rubles.

For cars with an engine over 250 hp. the rate for Moscow is 150 rubles, so the amounts will be much higher - from 37,500 rubles and above. In other regions, rates may be significantly lower, for example, in the Krasnoyarsk Territory you will have to pay only 390 rubles for the same VAZ-21099, and for a car with a power of more than 250 hp. - 51 rubles per force.

Who is entitled to benefits?

Categories of beneficiaries can also vary significantly in different regions of Russia, but we can distinguish categories that with one hundred percent certainty may not pay transport tax in any region of the country:

• disabled people of the first and second groups;
• parents of disabled children;
• WWII veterans;
• heroes of the USSR and the Russian Federation.

Each region also has its own separate categories, for example, in Moscow, owners of low-power passenger cars (engine power less than 70 hp), as well as entrepreneurs engaged in transporting passengers (except taxis), are exempt from tax.

In St. Petersburg, TN may not be paid by persons injured as a result of an accident at Chernobyl nuclear power plant, owners of vehicles produced before 1990, as well as with a power of no more than 80 hp. Veterans of various military conflicts (Afghanistan, Chechnya) are also exempt from taxation.

All those who fall under one category or another are completely exempt from payment. There are also those who still have to pay TN, but at reduced rates. For example, in Perm, 50% of the tax amount is paid by age pensioners, provided that they own a vehicle with a capacity of no more than 100 hp. In Perm, too, parents with many children do not pay tax, as well as parents whose children are serving in the Russian Army.

How and when should I pay tax?

According to Article 363 of the Tax Code, payment for last year must be done before October of the next year, that is, in October of this year you need to pay the tax for 2016. 30 days before the end date, you should receive a printout by mail indicating the exact amount. If it is not there, then there are several options:

• come to the tax office in advance and receive a receipt in your hands;
• Find out about your debt on the State Services website.

On the same State Services website you can also make payments online. In case of non-payment, a penalty is charged - a fifth of the tax, plus a certain percentage for each day of delay.

Vehicle tax is one of the main contributions paid not only by companies, but also by ordinary citizens. What size is the rate, what factors does it depend on, and how is it determined?

Taxable and non-taxable vehicles

In accordance with current legislation, payment of transport tax is mandatory for following objects:

• motor vehicles;
• motorcycle technical units;
• bus movable units;
• vehicles equipped with caterpillar tracks.

There are also vehicles that are not subject to such mandatory fees:

• oar-type boats and motor units equipped with an engine up to 5 liters. With.;
• passenger cars equipped for use by people with disabilities;
• models up to 100 l. pp., which were purchased from social welfare services;
• tractor, combine harvester installations, elements of special equipment that have undergone the registration procedure in the name of agricultural producers, used in the agricultural sector;
• cars belonging to representatives of special services;
• stolen cars that are wanted.

Power dependence

One of the parameters that has a significant impact on the size of the transport fee is power. Within each regional subject of the Russian Federation, there are individual rates that depend on the transport capacity parameter.

The less horsepower a car engine has, the lower tax rate, and vice versa. The minimum power parameter is 100 hp. pp., it is from this value that the car becomes an object of taxation.

Basic transport tax rates

The tariff indicators at which transport tax is paid are largely determined by the region of the vehicle and the power of the motor unit. Worth considering basic parameters using the example of Moscow.

In other regions of the Russian Federation, different rates apply. The most affordable tariffs are observed in the following regions of the country (minimum and maximum up to 100 and from 250 hp, respectively):

• Adygea, Altai region, Altai (10-120);
• Bryansk region (10-130);
• Dagestan (8-105);
• Jewish Autonomous Okrug (8-95);
• Transbaikalia (7-65);
• Kabardino-Balkarian Republic (7-130);
• Karachay-Cherkess Republic (7-95);
• Crimean Peninsula (5-50);
• Krasnoyarsk Territory (5-102);
• Magadan (6-36);
• Nenets Autonomous Okrug (0-50);
• Tomsk region, Khakassia (5-75).

The largest tariff indicators can be observed in the following autonomous entities Russian Federation :

• Bashkiria (25-150);
• Vladimir and region (20-150);
• Vologda region, Voronezh region, r. Tatarstan (25-150);
• Mari El (25-90);
• Nizhny Novgorod region. (22.5-150);
• St. Petersburg (24-150).

The spread of tariff indicators for transport fees is quite large. Therefore, it is necessary to clarify the rates separately for each regional entity of the country. Speaking about freight vehicles, we can highlight the following average tax rates:

• up to 100 l. With. (2.5 rub.);
• 100-150 l. With. (4 rubles);
• 150-200 horsepower (5 rubles);
• 200-250 l. With. (6.5 rub.);
• from 250 l. With. (8.5 rub.).

It is also worth studying other parameters on which the total value of the tax depends.

What do tax rates depend on?

Eat several criteria influencing the final amount of transport tax:

• the territory in which the registration procedure and registration were carried out;
• the category to which the vehicle belongs (truck, passenger car, self-propelled transport unit);
• power characteristics;
• the annual period within which the vehicle was released, as well as its age indicator;
• the period of time during which the vehicle is owned by the taxpayer.

The nature of the relationship between the final calculated amount and these factors is direct.

Vehicle age

This parameter is prescribed within the framework of Letter of the Ministry of Finance of Russia No. 03-05-05-04/1 dated December 18, 2012. In this case, the amount of the fee is revealed based on car age. Accounting is carried out on January 1 of the reporting period. The following pattern applies: the older the car, the higher the tax rate per 1 liter. With.

Motor power

Another significant basis for calculating a contribution on a vehicle is machine power. The rate determined on the basis of this parameter is regional in nature, and its establishment is carried out depending on the territory in which the transport is located and where its actual registration took place.

The ratio plays a big role in the collection process. If the car is overly powerful, the tax rate is high. The minimum subject to tax is 100 horsepower.

Place of residence (registration) of the owner

Based on the registration of the person who owns the vehicle, a certain tax rate parameter is in effect in the process of determining the duty. Minimum value enshrined within the framework of the current Russian legislation. Depending on your region of residence, the tariff may vary.

Vehicle cost

The regulation in this direction is Federal Law No. 241, through which regulation takes place tax burden due to the presence of an expensive vehicle in the owner’s possession. In the process of calculating the appropriate duty, a multiplying factor will be taken into account. Equipment that costs more than 3 million rubles is considered expensive.

Size of the multiplying factor	Cost of the vehicle, million rubles.	Vehicle age, years
1,1	3-5	2-5
1,3	3-5	1-2
1,5	3-5	Up to 1
2	5-10	Up to 5
3	10-15	To 10
3	From 15	Up to 20

The age criterion begins to count from the annual period in which the vehicle was manufactured. The owner must understand and be aware of the fact that if he has an expensive vehicle, there are no additional duties. The coefficient is used as part of the general calculation of the amount of collection.

The increasing value applies exclusively to expensive transport equipment, i.e. the cost of the machine must be from 3,000,000 rub.. For other vehicles, the use of such an increase is not provided. To determine the degree of high cost of a car, you need to familiarize yourself with the list of expensive cars. It is established by the Ministry of Industry and trading activities RF.

Year of issue

The year in which the vehicle was produced acts as the same factor as the age of the vehicle. Accordingly, its accounting is carried out in an identical manner.

Nuances of definition for freight transport and buses

In the process of determining technical specifications for cargo vehicles, one must be guided by the norms of Art. 358 Tax Code of the Russian Federation. It indicates list of objects which are and are not subject to taxation. The law has a federal tariff value, which may be subject to adjustments in the regions. To calculate the exact value, you can act independently using formulas or use a special calculator that will display following data:

• the time for which the tax is paid;
• power of a cargo vehicle;
• car registration region.

Now it's worth turning Special attention on the nuances of calculating rates for buses. If the tax system is not established at the regional level, the parameter established in the Tax Code of the Russian Federation is used in settlement operations. To determine the value of interest, you need to multiply the engine power by the rate and the period of use. The range of NS values ​​is from 11 to 50 rubles, based on the city.

Thus, the rates for owning transport units can hardly be called small. Taxes are very expensive and require careful calculation. Their timely payment plays an important role, since delays and delays give rise to penalties and fines.

List of benefits

Transport tax benefits Russian government, unfortunately, is not provided. You can be exempt from paying the fee by following cases:

• Owning a vehicle up to 100 l. With.;
• use of special-purpose equipment;
• receiving a car through social security;
• presence of a disability group.

If the owner’s car is subject to taxation and there is a desire to save money, you can register the car in a region where low rates apply. This will require additional time and money, but will save you money in the future.

Thus, the tax rate is determined by several parameters - age, power, cost of the car and the region of its registration. Competent approach to calculation tax amount will avoid problems with legislation.

Details on calculation and accrual are presented below.

In Russia, owners of all types of vehicles, except agricultural ones, are required to pay transport tax annually.

These payments cover the costs of road repairs and maintenance, and also pay for damage to the environment.

The law introduced a unified scale of transport tax on horses, but the Tax Code allows regions to increase and decrease rates at their discretion.

Although horsepower is no longer official unit measuring engine power in the Russian Federation, when calculating the insurance premium for compulsory motor liability insurance and the transport tax rate, it is still applied.

People themselves are also accustomed to this measurement. At the same time, many are concerned about the question of why the transport tax depends on engine power.

The logic of legislators is clear. How more powerful car, the larger it is, and accordingly, it creates an increased load on the road surface.

Since repair costs are compensated by taxes, their amount for owners of more powerful vehicles should be more significant.

Engine power is usually measured in horsepower. 1 l. With. shows the power required to lift a 75 kg load to a height of 1 m in 1 s.

Usually this indicator is measured in kW, but the value of l. With. varies in some countries. In Russia, 1 horsepower is equal to 735.5 watts.

There are several methods to determine the horsepower of a vehicle engine:

1. If you have documents for the car, you need to look at them serial number engine. Then you should add the last 6 digits in pairs and divide the result by 8.5. The resulting value is the number of horses.
2. You can look for a service center that has units for calculating engine power. They allow you to set the value to 100% accurate.
3. Knowing the power in kW, you should multiply it by 1.35962.
4. You can divide the car's power by 0.735, but the result will not be as accurate as in the previous case.

The law does not establish uniform order calculating the amount of horsepower, so measurements may be difficult. IN tax office It is recommended to round the resulting value to two decimal places.

The rate according to the Tax Code depends on the number of litres. With.

Detailed table of transport tax by engine power, current for 2019:

Type of vehicle	Engine power, l. With.	Tax rate, rub. for 1 l. With.
Cars	up to 100	2,5
	100,1 — 150	3,5
	150,1 — 200	5
	200,1 — 250	7,5
	from 250.1	15
Trucks	up to 100	2,5
	100,1 — 150	4
	150,1 — 200	5
	200,1 — 250	6,5
	from 250.1	8,5
Motorcycle/scooter	up to 20	1
	20,1 — 35	2
	from 35.1	5
Bus	up to 200	5
	from 200.1	10
Snowmobile/motosled	up to 50	2,5
	from 50.1	5
Speedboat/motorboat	up to 100	10
	from 100.1	20
Jet ski	up to 100	25
	from 100.1	50
Yacht and other sailing-motor vessels	up to 100	20
	from 100.1	40
Airplane/helicopter and other powered vessels	with 1 l. With. — 25
Non-propelled vessel	With 1 ton gross tonnage - 20
Airplane with jet engine	with 1 kg of traction force – 20
Other vehicles without engine	from 1 unit TS – 200

Thus, the transport tax varies depending on the engine power: the greater it is, the higher the rate.

For example, the tax on cars and trucks changes every 50 horsepower. If the rate is 150 l. With. equals 5, then for 170 horses it is the same, but for 200 horses it will already be higher.

For other types of transport, there are most often only 2 tax rates - one for engine power up to 100 hp. s., the other - for a power of more than 100 hp. With.

If we consider what the transport tax is for 150 horses in different regions, it turns out that in some regions of the Russian Federation it is zero, and in others it reaches 25 rubles. for 1 l. With.

This scatter is explained current legislation. Regional authorities have the right, at their discretion, to reduce or increase the rate tenfold.

For example, for cars with engines up to 100 hp. With. tax rate in the Perm region, Vologda region, in Bashkiria and Sakhalin is a maximum of 25 rubles.

In Kaluga, Kaliningrad, Tomsk regions, Khakassia and North Ossetia this figure is significantly lower – 5-6 rubles.

In Khanty-Mansiysk and Nenets autonomous okrugs, and also in Chechnya the tax rate is zero for vehicles with an engine power of up to 150 horses.

How to calculate the amount of payments?

Vehicle owners do not need to calculate the amount of tax - the Federal Tax Service will do this for them.

Federal Law No. 52 of 04/02/14 requires citizens to independently register their vehicles, which are subsequently subject to tax. Otherwise, the car owner faces a fine.

Another situation with legal entities . Their law obliges them to independently calculate their transport tax and submit data to the Federal Tax Service in a timely manner.

It is not difficult to make such calculations: you need to clarify the tax rate at the place of registration, and then simply multiply it by the number of horses in the car.

Transport tax is charged for all vehicles equipped with engines.

However, there are exceptions to this rule. The Tax Code of the Russian Federation clearly defines until how many horses the transport tax is not paid.

It is not charged for cars with a power of up to 100 horses, purchased with the assistance of social services, and motor boats with a power of no more than 5 horses.

Regardless of the number of l. pp., vessels used by industrial enterprises for fishing and transporting goods, as well as agricultural machinery, are not taxed.

In many regions zero rate The tax also applies to cars converted for the needs of disabled people, and for cars of large families.

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One comment

Hello. Please tell me, I am a combat veteran, registered in Moscow. I have a VOLVO S80 car. 204 hp I know that I don't pay tax up to 200 hp. I will pay in in full car tax or will there be any discounts for me? Thanks in advance.

Transport tax is regional. Legislative bodies of the constituent entities of the Russian Federation determine for organizations:

• tax rate within the limits established Tax Code;
• procedure and deadlines for tax payment;
• tax benefits and conditions for their use.

See all this information on transport tax on the official website of the region.

Which organizations pay transport tax?

Transport tax is paid organizations to which vehicles recognized as objects of taxation are registered. Transport tax is not paid FIFA and its subsidiaries, national football associations, the Russia 2018 Organizing Committee and other companies specified in the Federal Law “On the preparation and holding of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup in the Russian Federation.” Vehicles must be owned by the organization and used for the preparation and holding of the championship.

Which vehicles are taxed?

The objects of taxation are cars, motorcycles, scooters, buses, airplanes, helicopters, ships, yachts and other machines and mechanisms. The following are not subject to taxation:

• rowing and motor boats with engines up to 5 horsepower;
• passenger cars equipped for use by disabled people;
• tractors, self-propelled combines, special agricultural vehicles used for the production of agricultural products;
• vehicles federal bodies executive power, where military or equivalent service is legally provided for;
• vehicles that are wanted, if the theft is documented by an authorized body.

When to report and pay transport tax

For organizations, the tax period is a calendar year, the reporting period is the first, second quarter and third quarter. The legislative bodies of the constituent entities of the Russian Federation may not establish reporting periods, but leave only annual reporting.

How to calculate transport tax and advance payment for it

Regional authorities determine whether it is necessary to make advance payments or pay transport tax at the end of the tax period. They may waive advance payments for individual categories taxpayers.

Organizations independently calculate transport tax and advance payments for it. Advance payment for each reporting period = 1/4 * the tax base* tax rate.

For passenger cars with a high average cost, increasing coefficients are used when calculating taxes and advance payments:

• If average cost is 3-5 million rubles inclusive and 2 to 3 years have passed since the year of issue - the coefficient is 1.1; from 1 to 2 years - the coefficient is 1.3; no more than 1 year - coefficient is 1.5;
• if the average cost is 5-10 million rubles inclusive and no more than 5 years have passed since the year of issue, the coefficient is 2;
• if the average cost is 10-15 million rubles inclusive and no more than 10 years have passed since the year of issue, the coefficient is 3;
• if the average cost exceeds 15 million rubles and no more than 20 years have passed since the year of manufacture, the coefficient is 3.

If a vehicle was registered or deregistered during the tax (reporting) period, the period during which the taxpayer owned the vehicle is taken into account. To do this, the number of full months during which the vehicle was registered to the taxpayer is divided by the number calendar months in the tax (reporting) period. The calculated tax or advance payment is multiplied by the result obtained.

The month of registration and the month of deregistration are taken as a full month. If registration and deregistration occurred in the same month, the specified month is considered one full month.

The amount of tax that an organization pays at the end of the tax period is equal to the difference between the calculated amount of tax and the amounts of advance tax payments paid in the tax period.

Do you want to easily pay and report taxes? Use the cloud service Kontur.Accounting! Here you can easily do accounting, payroll and send reports online. The service will remind you to pay taxes, carry out calculations and automatically generate a declaration.