Many motorists are wondering how to legally avoid paying transport tax. You can find out what the legal norms regarding transport tax (TN) say, what categories of persons may not pay TN, and what legal methods can be used to exempt yourself from paying it in the article under consideration.

TN is regional fee, and for the same reason, a special law is adopted at the regional level, which regulates not only tax rates, payment deadlines, as well as benefits thereunder.

Tax legislation establishes that the size of the fuel pump directly depends on the engine power, that is, the more hp. With. has an engine, the more sums of money should be contributed to the treasury of the car owner.

The amount of tax is also affected by the luxury of the car. vehicle. The list of expensive cars is subject to publication annually by federal authorities.

Transport tax must be paid by the owner of the vehicle in provided for by law period, regardless of the technical condition of the car. Here it also does not matter whether the car owner has a driver's license or not. According to legislative norms, the car owner has the right to drive the car independently or transfer it to trust management.

TN payers can be individuals. individuals and organizations. Objects of taxation are any vehicles (passenger cars, minibuses, buses, motorcycles, etc.).

Preferential categories of car owners

Article 256 of the Tax Code of the Russian Federation provides the following list of persons who are exempt from paying tax. So, these beneficiaries could be:

• heroes of Russia and the USSR;
• citizens who have been awarded Orders of Glory at all levels;
• participants of the Second World War;
• citizens who are disabled people of the first and second groups;
• parents with many children;
• owners passenger cars with motor power 70 Horse power etc.

One of the problematic categories of people are parents with many children. The reason lies in the fact that legislative norms at the federal level do not specifically establish the number of children in a family, so that the latter can obtain the status of a large family.

For example, in Moscow, a large family is one in which 3 or more children are raised. In certain regions where the birth rate is relatively high, the minimum number is considered to be 4 (Bashkiria, Kemerovo region, etc.) or 5 (Krasnoyarsk Territory, Chita region, etc.) children. In certain regions, disabled people of the third group may also be included in the list of beneficiaries.

Legal ways to get exempt from paying TN

There are several legal ways exemption from paying TN. So, a citizen can be exempt from paying transport tax if:

It should be taken into account that the size of the TN is influenced not by the city of registration of the car, but by the place of registration of the car owner.

• Ingushetia;
• Crimea;
• Orenburg region;
• Tomsk region;
• Transbaikal region, etc.

After the car owner changes the registration, he must, within 10 days, submit an application to change the registration data to the State Traffic Safety Inspectorate and pay the state fee for the issuance of new papers.

• It will deregister the car, since only those vehicles that are registered with the State Traffic Safety Inspectorate are subject to taxation. In order to deregister a car, you need to have a reason, which can be the disposal of the car. In order for the machine to be scrapped, it is necessary that:

• it is fully equipped;
• she's on the move;
• its age was more than 6 years (a new car cannot be scrapped);
• it belonged to the citizen for at least 6 months.

Cars with foreign license plates

If a car has foreign license plates, it is not subject to taxation. The tax is paid in the state in which the vehicle is registered. It turns out that if a citizen is a citizen of another country or drives a foreign car by proxy, then he will not have to pay for the TN in the Russian Federation.

It must be taken into account that you can only drive a foreign car in Russia for a maximum of six months, otherwise the car owner will be fined in the amount of 1,500 to 2,000 rubles. After the 6-month period, the car owner will have to either cross the border again with the country where the car is registered, or register the car in the Russian Federation.

Is it possible to get transit numbers so as not to pay TN?

Previously, many car drivers deregistered their vehicle, received TRANSIT numbers and continued to drive the car even after the 20-day period had expired. Since 2013, the registration rules have been changed, according to which motorists can receive TRANSIT plates only if they sold the vehicle to a foreign person for calling from the territory of the Russian Federation.

If a car is deregistered for other reasons, it will not be possible to obtain transit numbers. In addition, if a citizen does not hand over the old signs, the latter will be put on the wanted list.

Since driving a car without registration is prohibited by law, a citizen who violates this rule is subject to a fine, the amount of which ranges from 500-800 rubles. For repeated violation the said rule a fine of 5 thousand rubles may be imposed on the car owner. In addition, the motorist may be deprived of his driver's license for a period of one to three months.

Termination of registration when selling a car

Citizens can be exempt from paying TN if they deregister the car within 10 days from the date of its alienation. If the new car owner does not register the vehicle in his own name, then the transport tax will have to be paid by the previous owner. In this case, in order to be exempt from paying the TN, the citizen must go to the traffic police and submit an application to terminate the registration of the car due to its alienation.

In addition to the application, the former car owner must present authorized body just a passport.

Is it possible to pay TN if the car is stolen?

358 of the Tax Code of the Russian Federation establishes that TN for stolen vehicles does not need to be paid. In order to be exempt from paying tax, the owner of a stolen car must submit a statement about the theft of the car to the police department, after which a criminal case will be initiated, and the applicant will receive a certificate of theft.

The application must provide information about:

• addressee;
• applicant (full name, passport and contact details);
• circumstances of the case.

In the application, the citizen must indicate that he has been warned that for knowingly false denunciation he will be subject to prosecution. criminal liability(Article 306 of the Criminal Code of the Russian Federation).

After receiving a certificate of theft, a citizen should submit the original of this document to the tax service. The TN will not be charged for the entire time the police are looking for the car.

Do I need to pay Tn for a car purchased under a leasing agreement?

If the vehicle was purchased under a leasing contract, the lessee is not obliged to pay transport tax. In this case, the taxpayer is the one in whose name the vehicle is registered, that is, the leasing company.

It turns out that in the case of purchasing a car through the leasing procedure, the lessee is exempt from paying TN until the contract expires.

So, the above categories of persons have the right to be exempt from paying transport tax. The legislation also gives motorists the opportunity to legally avoid paying tax. To do this, there are the following legal ways to be exempt from paying TN:

• car sales;
• registration of a car for a minor child;
• obtaining the status of a large family;
• registration motor vehicle in another region that has a low tax rate compared to other regions, etc.

How to legally avoid paying vehicle tax updated: February 12, 2020 by: admin

When selling a car, when it changes hands, the obligation to pay transport tax.

Once again it must be emphasized: the tax is levied exclusively from vehicle owners duly registered.

As soon as the car owner changes, Corresponding changes are made to the traffic police database, then synchronization is carried out with the register of taxpayers of the Federal Tax Service and subsequently the tax is charged to the new owner.

Calculation in progress by number full months possessions cars by different faces.

Just remember about the deadlines for paying the tax - the fiscal authorities charge it with a delay of up to 10 months (in October 2015 you will need to pay the transport tax only for 2014).

That is, some time after the sale of the previous the owner will still receive notifications about transport tax for the car sold and must pay for the previous reporting periods when he used the vehicle.

After the owner's death

A change in the taxpayer's transport tax may also be associated with a very sad event - the passing of the previous owner.

The tax service ceases to charge transport tax in the name of the deceased car owner. But the entire amount of debt on fiscal duties accumulated earlier will pass to the heirs.

They will be required to pay this debt, but only in amounts not exceeding the value of the property received.

The heirs can refuse the inheritance completely, then they will not receive the vehicle and will not have to pay off the obligations of the deceased car owner.

Otherwise, upon registration of the car, all debts of the former owner will be transferred to them.

Deregistered car

Here, too, everything is simple: a vehicle that has been deregistered and has no owner, not taxed.

Until the new owner of the car is determined, no one is a taxpayer and does not pay a fee for owning this vehicle. The former owner will pay for the month when the car was deregistered, transport tax as for a full month of owning it.

But the further fate of the vehicle will be determined by its next owner, and taxation issues will concern new car owner.

If the vehicle is not registered

Here the situation is similar - the owner is not indicated and no one has to pay tax on a car.

You just need to know that the lack of registration does not allow you to use a car and move freely on the roads.

Driver of a car without registration in the traffic police will be fined if he does not register the car:

1. Within 10 days after purchase.
2. Upon expiration of transit license plates.

You will not be able to save on paying transport tax by avoiding car registration. All the same, the month of registration will be taken into account when taxing the new owner in full.

Calculation features

When there is a change of owner, the month of deregistration and registration is considered complete, respectively, both the seller and the buyer pay transport tax exactly for the month when the transaction was made.

In total, the parties will pay 13 months of ownership of one car, since for the month of the transaction, tax will be charged to both the old and new owner.

Tax tails

Problems with taxation will arise only if re-registration of a car by proxy.

In such a situation, the obligation to pay transport tax remains with the previous owner, but this is logical - ownership is not re-registered, and the buyer is considered only a user, but not the rightful owner, so you don't have to pay tax.

It is better to avoid possible misunderstandings and complete a purchase and sale transaction, as necessary - with the conclusion of the appropriate agreement and registration of the car on behalf of the newly-minted owner.

Then the tax will be paid by the actual owner of the car, and not by the former owner.

If the transaction was not made by proxy, but tax notifications continue to be sent to the previous owner After the end of the payment period for the period of use of the car, then you need to act.

In such a situation it is necessary contact the Tax Service with a request to exclude the object of taxation from your personal file. An attachment to such an application will be a vehicle purchase and sale agreement.

As a result of consideration of the application, the Federal Tax Service will exclude from the database references to the car that no longer belongs to you and will recalculate the transport tax debt.

The period of transition of a car from one owner to another must be accompanied by a transfer of the taxable object from one transport tax payer to another person. Accordingly, in this transaction the obligation to pay this tax will also pass to the next car owner. Problems and hiccups are possible, but they can be solved.

Today you can take advantage of one of the legal grounds and not pay taxes on your car. How to avoid paying an annual fee for your four-wheeled iron “horse”?

There is a certain sense in charging a transport tax: by contributing considerable sums to the budget, motorists supposedly compensate for the wear and tear of the road surface. At first glance, the calculation may seem fair, but the quality of roads across the country, despite annual revenues to the treasury, is not improving. Highways, highways and city roads are still in poor condition. Besides, Russian government Fuel excise taxes have been introduced, which already include transport taxes. Hence, the question of whether it is necessary to pay car tax twice is quite logical.

What does the Tax Code of the Russian Federation say?

Every citizen who has purchased a new or used car is annually required to pay local budget collection. Taxation periods are counted from the moment the vehicle is registered with the traffic police. To understand whether you need to pay tax on a car, you should read Chapter 28 of the Tax Code of the Russian Federation (Articles 356-363). It follows from the Tax Code that every owner of a vehicle is required to pay annual fees, regardless of whether his car is in good working order, whether it actually exists, whether it has been disassembled for parts, whether it is constantly used by the owner or is parked in a garage.

How to calculate annual payment

The amount of duty in Russia depends on several criteria:

• car engine power;
• market value of the car;
• the region in which the vehicle is registered;
• the presence or absence of benefits for the taxpayer.

The payment amount is set by municipalities, so even in neighboring regions the tax amount for the same car may differ. To find out how much tax you pay on a car, you need to:

• determine the tax base based on the number of horsepower or engine volume ( this information indicated on the vehicle certificate);
• apply the appropriate rate to calculate the payment (it can be found on the website of the Federal Tax Service of the Russian Federation, indicating the region of registration of the car);
• define taxable period(if the vehicle has not been owned by the taxpayer since the beginning of the reporting year, then the duty is calculated based on the number of months of direct ownership);
• apply a benefit that reduces the amount of the fee, or increases the coefficient if the car belongs to the luxury category and costs more than three million rubles.

To obtain exact amount tax fee must be multiplied tax rate, operating in the region, on the engine power indicator, expressed in horsepower. The result is then multiplied by the increasing factor and the period of ownership of the car.

Every citizen of the Russian Federation must pay car tax. This fee is mandatory for all Russians, and in case of late or non-payment, the taxpayer will be assessed fines and penalties.

Grounds for non-payment

There are several legal ways to avoid paying taxes on your car. As a rule, this applies to citizens who, for various reasons, were unable to register a vehicle with the MREO or deregister it. A citizen has the right not to pay the annual fee even if his car is stolen or stolen, and the fact of the theft itself is recorded by law enforcement agencies. After the theft is reported, the tax ceases to be calculated.

You should also think about how to avoid paying taxes on a car if the vehicle’s passport contains incorrect information. In this situation, the owner of the car should report the discrepancy to the tax office at the place of residence or file a corresponding claim in court.

Russians who are engaged in private entrepreneurial activity, the state provided a number of preferences, including in the field of taxation. For example, individual entrepreneurs who use personal cars for work are exempt from paying transport tax.

Preferential category of taxpayers

In our country, we take care of socially vulnerable segments of the population. For example, large families, WWII veterans, Heroes of the USSR and the Russian Federation, disabled people do not pay car tax, and other categories of citizens are given a significant discount on the annual payment. These include:

• parents or legal representatives of a disabled child;
• family members of military personnel who died in the line of duty;
• persons of disabled age;
• citizens injured as a result of the Chernobyl accident.

In the regions, the list of beneficiaries may be supplemented with other categories. At the same time, local authorities usually establish a number of conditions for those who may not pay taxes on cars, as, for example, in the Kemerovo region. Here, pensioners and disabled people of the third group are exempt from this duty, but on the condition that the car is the only one owned and its engine power does not exceed 250 hp. With.

Which vehicles are not subject to tax?

Article 358 of the Tax Code of the Russian Federation presents types of equipment for which you do not need to pay an annual fee. Among them are rowing boats, sea and river fishing vessels. There is also no need to pay an annual fee for persons with disabilities. Do disabled people pay car tax? An affirmative answer can only be given if we are talking about small cars with a power of no more than 100 hp. With. Car owners who transport disabled people are also exempt from paying the duty.

One way to save on annual taxes is to modify the engine design, reducing power and modifying the car's electronic controls. To carry out such technical manipulation, permission from the traffic police will be required. As soon as it is received, you can contact the service station. However, it must be taken into account that the cost of such an operation is several tens of thousands of rubles, so changing the engine power is not always a practical solution.

If the engine power of the car does not exceed 70 horsepower, you do not need to pay tax on it. The information specified in the PTS is taken into account. The owner of a car that is registered to a company under a leasing agreement is also exempt from paying the annual fee. However, in this case, transport tax is often included in lease payments along with interest.

Tax is not paid on agricultural vehicles, including milk tankers, tractors, livestock carriers, and equipment involved in road repair work. Since 2015, heavy vehicles have been added to this list, regardless of who their owner is - a legal entity or an individual. We are talking about machines weighing 12 tons or more. Such vehicles are included in a specialized register as equipment that causes damage. highways, therefore their owners pay fixed amounts that exceed the standard transport tax on cars.

Where to pay and how to save

As noted, the size of the transport fee depends on the region of residence of the owner. Today the most high taxes Muscovites pay - the average rate is 35 rubles. In the Yaroslavl region, the same figure is 28 rubles, in Voronezh – 20 rubles, in Kemerovo – 14 rubles, and in Chukotka – 7 rubles.

Due to the difference in tax rates, some car owners use a trick and register their car with the traffic police not in the region where they permanently reside, but in the region where the tax rate is lower. However, this method of saving is not always effective.

Current legislation does not prohibit citizens from registering vehicles in any region of Russia, without reference to their place of residence. Moreover, data about the new owner is still sent to the Federal Tax Service at the location permanent residence the last one. Based on this, the tax is calculated at the rate established in the region of residence of the owner, and not the registration of the car.

Luxury car: how to avoid taxes

Owners of expensive cars can also attempt to reduce the amount of payment to the state treasury. Tax on luxury cars calculated using a different formula, using a multiplying factor. This category includes vehicles whose cost exceeds 3 million rubles.

When calculating the duty, tax authorities take into account the make and year of manufacture of the car. Since 2015, the Ministry of Industry and Trade of the Russian Federation has been publishing a list of expensive cars for which higher tax rates apply. There are several hundred models in this list. For example, one of them is the Ford Explorer Sport (2016) with an engine power of 345 hp. With. The annual tax for such a car will be about 55-60 thousand rubles, but this is not the limit. For some models such as BMW M6, Rolls-Royce Dawn or Bentley Flying Spur, a maximum coefficient is applied, so the duty on such cars can reach 200-300 thousand rubles.

When calculating the duty, the technical condition of the car and its price under a purchase and sale agreement between private individuals are not taken into account. If the car was sold for less or was involved in a serious accident, but is present on the list, the tax on it is still calculated with an increased coefficient. Sometimes officials include models in this list that have not been produced for a long time.

Given the stability of inflation, experts predict an inevitable increase in the cost of luxury vehicles, and with them the operating rates. To reduce the tax amount expensive cars, buyers are advised to use the following methods:

• Choose a model that is not on the list published by the ministry. Despite the absence of this car on the ministerial list, this does not mean that by the time of the next publication the specified model will not appear there.
• Buy a car that is older than the model you like, or in a different configuration, with a less powerful engine.
• When registering a car with the traffic police, the owner must indicate a relative who belongs to a preferential category of taxpayers. At the same time, we must not forget that the preference applies to cars with an engine power of no more than 100-150 hp. With. – this is the average threshold for beneficiaries in Russian regions. The duty will be calculated for each horsepower over the limit.

Before you buy luxury car, it is advisable to calculate the amount of tax in advance and include it in the annual family budget.

Calculation of annual duty in case of car sale

When the owner of a vehicle changes, the vehicle is re-registered. As long as the previous owner is listed in the traffic police database as the owner of the sold car, transport tax will be charged in his name. If the new owner of the car is in no hurry to go through the registration procedure, the previous owner can protect himself from unnecessary expenses. In order not to receive payments from the tax office in the future, you need to come to the traffic police yourself with a purchase and sale agreement and write an application on the form given by the inspector. The traffic police will transmit information about the change of owner to the Federal Tax Service. After this, the car will no longer be registered with the citizen.

Car sales tax: is it necessary to pay?

Contributions must be made not only for the objects of the purchase and sale agreement, but also for property received as a gift, inheritance or as a lottery win. Do I need to pay tax on car sales? Yes, but not in all cases.

Regardless of the reasons for which the car became property, the owner must have documents confirming the legality of the acquisition and an act estimated value cars. By the way, the choice of tax rate depends on the last paper.

Before calculating the amount of duty, you should make sure whether you need to pay tax on the sale of a car in a particular case. If, nevertheless, the car falls under tax requirements, it is advisable for the seller to take care of filling out the 3-NDFL declaration in advance. The question of whether to pay tax on a sold car should not arise if the car was owned by the seller for less than three years. At the same time, even the car that was purchased using loan funds is subject to tax.

As a rule, a transaction between two citizens (seller and buyer) is carried out at a private level. Despite the absence of a fiscal receipt, the seller is required to draw up a declaration and pay income tax in the amount of 13% of the cost movable property, exceeding 250 thousand rubles. At the same time, there are several conditions under which a citizen is exempt from paying the fee. You need to find out about them in advance so as not to break the law and sell your car correctly.

What taxes should I pay if, for example, the seller has owned the car for more than three years? None. A car that is sold at a price lower than the original cost, that is, in the absence of profit from the transaction, is exempt from taxation. When selling a car, you have to pay tax only when its value exceeds 250 thousand rubles. The presence of at least one of the specified conditions is sufficient for the former owner to receive tax benefit.

How to calculate correctly

The duty is paid if the cost of the car exceeds 250 thousand rubles. If the price of the car is lower, it applies zero rate. Today, two methods are used to calculate tax when selling a car:

• The first one is costly. It is assumed that price and expenses are taken into account when purchasing. From initial cost the car at which its current owner purchased it is taken away from the asking price. The resulting difference is subject to income tax at the rate of 13%.
• The second is the subtraction method. If the primary sales contract is lost, 250 thousand are subtracted from the price set by the seller and the difference is multiplied by 13%. The amount received is the size income tax from car sales.

Let us give an example of duty calculation for both schemes. The car was purchased from a private person in 2016 for 500 thousand rubles. A year and a half later, the owner put it up for sale for 570 thousand rubles. The difference in cost is 70 thousand rubles. Multiplying it by 0.13, you get 9100 rubles. This amount must be paid after the transaction as income tax.

Using the subtraction method to calculate tax, the amount will be 41,600 rubles. ((570 thousand – 250 thousand) x 13%). The expensive method is more profitable, but it is not universal. It can only be used once per calendar year, so this option is not suitable for those who resell cars.

Taxation of income from vehicle rental

The rate for calculating the duty on car rental (every owner who plans to make money by providing their vehicle for use by others should know what taxes to pay) depends on the terms of the rental agreement. For individual entrepreneurs the tax amount is determined current system taxation. For example, for individual entrepreneurs who use simplified tax regime, the rate is 6%. For individuals who receive income from renting property for temporary use to others, the duty is calculated at a standard rate of 13%.

Renting a vehicle can be with or without a crew. In the first case, the responsibility for car maintenance falls solely on the lessor, in the second - on the lessee. The amount of tax does not depend on the type of lease and is paid according to the scheme described above.

Annual tax payment schedule

When do you need to pay car tax? This question concerns most taxpayers. In order not to violate tax discipline, payment of the transport duty must be made before December 1 of the year following the reporting year.

For legal entities there is no clear rule until when to pay car tax. All organizations pay fees according to an individual schedule, at different periods. This is explained by the fact that for companies the deadlines are set by municipalities, based on the field of activity. At the same time, no organization has the right to pay taxes on cars later than February 1 of the year following the reporting year.

Each car owner must register his vehicle (VV) in accordance with the procedure established by law, and regularly pay the appropriate transport tax. Subtleties of calculating this obligatory payment regulate regional laws on transport tax, clarifying the terms, benefits and base rates within the limits outlined by the provisions of Chapter 28 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation). The question arises: “How to calculate car tax?”

Vehicle owners themselves are responsible for monitoring the correct calculation of transport tax, as well as promptly providing changes in information regarding car ownership and documents confirming the right to a tax benefit.

Calculation of transport tax on a car

The amount of automobile transport tax is determined using a standard formula. The amount of horsepower (hp) indicated in the technical passport of the machine is successively multiplied by current rate tax, and then by a coefficient calculated as the ratio of the number of full months of car ownership to the total number of months in the year, that is, 12.

Example 1.

Let's say we are the owners of a Renault Logan car, the engine power is 75 horsepower and we live in the Moscow region. The transport tax rate in Moscow and Moscow Region today is 12 rubles. Then the cost of transport tax for 1 year will be:

12 rubles x 75 horsepower = 900 rubles.

Example 2.

Let's say we have owned a VAZ Priora car for 9 months and live in Moscow. The rate in Moscow is 12 rubles per hp. The car's power is 98 horsepower. Then the cost of transport tax for 9 months will be:

12 rub. x 98 hp x ((9 months we own the car) / (12 months a year)) = 882 rubles.

Car tax is paid only for the period in which the car was registered to a specific owner. For the month of transfer of transport from one owner to another, only one owner pays.

When calculating the coefficient, a month of car ownership is considered complete if the car

• registered with the traffic police from the 1st to the 15th;
• or deregistered after the 15th.

In other cases, the month of registration of the car or its deregistration will be taken into account when calculating the transport tax for the other party to the purchase and sale transaction ().

Transport tax on luxury car

Formula for calculating transport tax for a car whose cost is more than 3 million. rub. and if you own it for more than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)

Calculation of tax on a car whose cost is more than 3 million. rub. and if you own it for less than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor)

Increasing coefficient (Chapter 28, Article 362 of the Tax Code of the Russian Federation):

1.1 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
1.3 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, no more than 10 years have passed since the year of manufacture;
3 - for passenger cars with an average cost of 15 million rubles, no more than 20 years have passed since the year of manufacture.

Online transport tax calculator

You can also use the transport tax calculator on the website of the Federal Tax Service (FTS) of Russia.

Horsepower Tax Rates

The tax rate on a car is determined by the target laws of the constituent entities of the Russian Federation, but does not go beyond the limits established by Article 361 of the Tax Code of the Russian Federation and depends on:

• machine engine power in hp. With.;
• region;
• can be differentiated taking into account the category, age and environmental class of the vehicle.

For very expensive cars with a price of 3 million rubles or more, additional increasing coefficients () are applied. In some cases, this coefficient increases the tax amount three times. Lists of models and brands of cars that are subject to increasing coefficients are updated annually by the Ministry of Industry and Trade of the Russian Federation.

Table. Transport tax rates in Moscow and Moscow Region.

Name of taxable object	The tax base		Tax rate (in rubles)
	(engine power)
Passenger cars	up to 100 l. With.	up to 73.55 kW	12 rub.
Passenger cars	over 100 l. With. up to 125 l. With.	over 73.55 kW to 91.94 kW	25 rub.
Passenger cars	over 125 l. With. up to 150 l. With.	over 91.94 kW to 110.33 kW	35 rub.
Passenger cars	over 150 l. With. up to 175 l. With.	over 110.33 kW to 128.7 kW	45 rub.
Passenger cars	over 175 l. With. up to 200 l. With.	over 128.7 kW to 147.1 kW	50 rub.
Passenger cars	over 200 l. With. up to 225 l. With.	over 147.1 kW to 165.5 kW	65 rub.
Passenger cars	over 225 l. With. up to 250 l. With.	over 165.5 kW to 183.9 kW	75 rub.
Passenger cars	over 250 l. With.	over 183.9 kW	150 rub.
Motorcycles and scooters	up to 20 l. With.	up to 14.7 kW	7 rub.
Motorcycles and scooters	over 20 l. With. up to 35 l. With.	over 14.7 kW to 25.74 kW	15 rub.
Motorcycles and scooters	over 35 l. With.	over 25.74 kW	50 rub.
Buses	up to 110 l. With.	up to 80.9 kW	7 rub.
Buses	over 110 l. With. up to 200 l. With.	over 80.9 kW to 147.1 kW	15 rub.
Buses	over 200 l. With.	over 147.1 kW	55 rub.
Trucks	up to 100 l. With.	up to 73.55 kW	15 rub.
Trucks	over 100 l. With. up to 150 l. With.	over 73.55 kW to 110.33 kW	26 rub.
Trucks	over 150 l. With. up to 200 l. With.	over 110.33 kW to 147.1 kW	38 rub.
Trucks	over 200 l. With. up to 250 l. With.	over 147.1 kW to 183.9 kW	55 rub.
Trucks	over 250 l. With.	over 183.9 kW	70 rub.
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms	(per horsepower)	(per horsepower)	25 rub.
Snowmobiles and motor sleighs	up to 50 l. With.	up to 36.77 kW	25 rub.
Snowmobiles and motor sleighs	over 50 l. With.	over 36.77 kW	50 rub.
	up to 100 l. With.	up to 73.55 kW	100 rub.
Boats, motor boats and other water vehicles	over 100 l. With.	over 73.55 kW	200 rub.
	up to 100 l. With.	up to 73.55 kW	200 rub.
Yachts and other motor-sailing vessels	over 100 l. With.	over 73.55 kW	400 rub.
Jet skis	up to 100 l. With.	up to 73.55 kW	250 rub.
Jet skis	over 100 l. With.	over 73.55 kW	500 rub.
Non-self-propelled (towed) vessels for which gross tonnage is determined		(from each registered ton of gross tonnage)	200 rub.
Airplanes, helicopters and other aircraft with engines	(per horsepower)	(per horsepower)	250 rub.
Airplanes with jet engines		(per kilogram of traction force)	200 rub.
Other water and air vehicles not having engines		(per vehicle unit)	2,000 rub.

For other regions of Russia, you can find out the transport tax rates.

Video: How transport tax is calculated on a car

Transport tax benefits

According to the majority regional laws, veterans and disabled people of the Great Patriotic War are exempt from paying car tax Patriotic War, Heroes Soviet Union, Heroes of Russia and other groups of taxpayers. The list of Muscovite beneficiaries even includes representatives (one of two parents) of large families.

But in St. Petersburg, only one of the parents of a family with at least four minor children can take advantage of such a benefit, and a number of citizens will be able to use the established benefit only on the condition that their vehicle is domestically produced and has an engine with a capacity of up to 150 hp. With.

Deadlines for paying car taxes

Car tax is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.

1. Individuals must pay car tax no later than December 1(), based on a tax notice received from the Federal Tax Service along with a completed payment document.

At late payment car tax penalty will be charged.

IMPORTANT! Tax authorities calculate transport tax taking into account data on state registration car. If the car owner is not entitled to a preferential tax exemption, then, having not received a tax notice before December 1, the car owner is obliged to inform the territorial tax office about the vehicle he has and receive the document necessary to pay the car tax.

ON A NOTE! Only with a certificate provided from the internal affairs bodies stating that the car is wanted, tax office may suspend the calculation of car tax and continue it from the month of return if the car is found and returned to the owner.

2. Legal entities calculate the transport tax themselves and make quarterly advance payments (one fourth of total amount) . If the tax is calculated on expensive car included in a special list of the Ministry of Industry and Trade, then advance payments are paid immediately, taking into account the required increasing factor. At the end of the year, the remaining part of the tax must be paid before February 1 of the year following the reporting year, that is, before established by law deadline for submitting annual tax returns.

Online check

It will not be possible to find out the amount of transport tax based on the state registration number of the car. All data is available only if information about the owner of the vehicle is provided.

The car tax liability can be clarified online through the official websites of government agencies.

1. Personal account of the taxpayer, operating on the website of the Federal Tax Service. You will need to enter an individual taxpayer number (TIN) and password.

You will first have to activate the service by personally appearing at the tax office, where after registering the application they will issue an access password recorded in the registration card, the login will be the taxpayer’s TIN. When the deadline for accruing tax on a car comes, its amount can be checked using the “Accrued” link by selecting the appropriate object of taxation (car). Until the tax is calculated, the results can be viewed in the “Overpayment/debt” column.

2. State Services Portal, by last name, first name, patronymic and insurance number individual personal account (SNILS) of the payer. You will first have to register by entering personal data in the appropriate fields (full name, date and place of birth, residential address and email, etc.)
Then you need to fill out an application to provide information on tax debt. Information is provided free of charge, no later than 5 working days, as the system will forward the request to the Federal Tax Service.

3. Website Federal service bailiffs allows you to find out about overdue transport tax debts. Without prior registration, by entering the full name and date of birth of the debtor in the appropriate search lines and selecting the desired region from the list.

Transport tax is paid annually by all car owners. For individuals calculates the amount of car tax tax service, however, citizens need to monitor the correctness of these calculations independently.

If inaccuracies are discovered, taxpayers are required to inform the Federal Tax Service of the errors made and the need to make appropriate changes. Thanks to development modern technologies, you can clarify and correct calculations received from tax authorities not only by appearing in person at the tax office or by sending registered letters by mail, but also online, through Personal Area tax payer.

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And how to save on it

Ekaterina Miroshkina

paid taxes

The owner of a Ford Focus from Moscow will pay about three thousand rubles, for a Peugeot 408 in Bryansk they will charge a little more than two thousand, and for a Toyota Camry in Khabarovsk they can charge almost 15 thousand in tax.

What will you learn

What is transport tax

Transport tax is one of three property taxes which citizens must pay. Companies also pay it, but they have their own terms and conditions.

Transport tax is regional. This means that taxpayer money is not going to federal budget, but remain in the regions. Then they spend it on building roads, schools, hospitals, the governor’s salary, and more. some goals important for the region, republic or region. This tax does not go to the maintenance of the army, maternal capital or payment of long-service pensions.

Who pays transport tax

Transport tax is paid by vehicle owners. That is, not those who actually drive a car or motorcycle, but those for whom this property is registered according to documents.

This tax is charged to owners of such vehicles:

1. Cars.
2. Motorcycles and scooters.
3. Buses.
4. Self-propelled vehicles.
5. Snowmobiles and motor sleighs.
6. Airplanes and helicopters.
7. Yachts, motor boats, jet skis.

There are types of transport for which tax is not charged. For example, if the car is specially equipped for a disabled person. Or if the car has less than 100 horsepower and was purchased through social security. There is also no tax on rowing boats and milk tankers.

Vehicles must be registered. For example, when buying a car new owner draws it up for himself. He doesn’t just sign a sales contract with a car dealership or former owner, but goes to the traffic police and says: “Now I am the owner of the car, record this.” And the traffic police records it.

After this, within 10 days, information about the change of owner reaches the tax office. Now they know: the car no longer belongs to that person, but belongs to this one. This means that we will now charge the transport tax for this car to the new owner. If the car is sold in the middle of the year, then the tax will be charged to both owners. Everyone will pay for the period when he was the owner.

Calculation of transport tax

Owners of cars, motorcycles and yachts do not need to calculate transport tax themselves. For individuals, this is done by the tax office. She herself finds out what vehicle belongs to whom, what engine power the car has and how long the owner has had it. Each year the tax amount is indicated in the notice.

The tax notice is sent to the taxpayer by mail or through a personal account on the website nalog.ru. You just need to pay the amount indicated there, and you don’t have to count anything. But this applies only to individuals: the company calculates the transport tax itself, pays it more often than once a year, and also submits a declaration.

When calculating transport tax, the inspectorate takes into account the following indicators:

1. Tax base, for example, car engine power. This is an indicator that is then multiplied by the tax rate. The tax base is taken from transport documents.
2. Tax rate: how much one unit of the tax base costs. For example, how much should you pay for one horsepower.
3. Ownership period: how many months the car belonged to a specific person.
4. Increasing factor. It is installed for some models more expensive than 3 million rubles. The list of such machines is determined every year by the Ministry of Industry and Trade and is published on the official website.

All this is taken into account automatically. But it's still worth checking tax notices: what engine power is indicated there, is there a car that was sold long ago and for how many months the tax was charged.

If you want to find out how much you will have to pay for a specific car, use the calculator on the website nalog.ru - everything is already taken into account there.

Transport tax rates

Each region decides for itself how its residents will pay transport tax. The tax code has general rates for everyone, but they can be changed, for example, reduced or increased tenfold.

Typically the rate depends on the engine power. Every horsepower costs how much rubles Another rate can be set depending on traction, capacity, and even just per unit of vehicle.

Transport tax rates may be differentiated. This means that the rate depends on the year of manufacture. For example, two owners have a car of the same power, but you have to pay more for the older one.

The tax rate is also visible in the calculator.

You can check all transport tax rates for different cars, motorcycles and yachts on the Federal Tax Service website: there is background information for each region and law numbers.

If the region has not established its own rates, then those specified in the tax code are used. But federal rates are much lower than regional ones. For comparison: according to tax code for a car with a capacity of 200 horsepower, the rate is 5 rubles, and the actual rate for such power in Moscow is 50 rubles, in Khabarovsk - 30 rubles, and in Bryansk - 40 rubles. Regions take advantage of the opportunity to increase base rates according to full program.

Transport tax rates for 2019 for passenger cars in Moscow

Engine power

Rate for 1 l. With.

12 R

100.01-125 l. With.

25 R

125.01-150 l. With.

35 R

150.01-175 l. With.

45 R

175.01-200 l. With.

50 R

200.01-225 l. With.

65 R

225.01-250 l. With.

75 R

250.01-∞ l. With.

150 R

Transport tax rates for 2019 for passenger cars in the Moscow region

Engine power

Rate for 1 l. With.

10 R

100.01-150 l. With.

34 R

150.01-200 l. With.

49 R

200.01-250 l. With.

75 R

250.01-∞ l. With.

150 R

Increasing coefficients

For expensive cars, the transport tax has to be paid with an increasing factor:

transport tax = the amount of transport tax calculated according to general rules× multiplying factor.

Individuals should consider it themselves average cost and there is no need for a multiplying factor. The Federal Tax Service will do everything for them and indicate the amount of tax to be paid in the notification. The calculation will be based on the information provided in tax authorities from the traffic police.

Organizations calculate the amount of tax and the amount of advance tax payment independently. They themselves will have to consider which coefficient to apply to each vehicle.

The cost of the car is not the only condition for applying the increasing coefficient. The age of the car is also important. For example, if the cost of a passenger car is 3.5 million rubles, for 3 years an increasing factor of 1.1 will be applied when calculating the tax. But after 3 years, the increasing factor will not be applied. The calculation of the period begins with the year the car was produced from the assembly line and ends with the year for which the tax is paid.

Increasing coefficients for passenger cars

Average cost 3-5 million rubles

has passed since the year of manufacture

no more than 3 years

coefficient

Average cost 5-10 million rubles

has passed since the year of manufacture

no more than 5 years

coefficient

Average cost 10-15 million rubles

has passed since the year of manufacture

no more than 10 years

coefficient

Average cost 15-∞ million rubles

has passed since the year of manufacture

no more than 20 years

coefficient

The tax office and the Ministry of Industry and Trade post a list of passenger cars to which increasing coefficients are applied on their websites. This list is updated every year no later than March 1.

How to check debt

Until December 3, accrued amounts can only be checked in the taxpayer’s personal account or in paper receipts. Once the payment deadline has passed, the accrual will be considered a debt. Then they will appear:

1. In the Tinkoff Bank service there is a search by TIN.
2. In your personal account on the website nalog.ru.
3. For public services, the amount of debt will be visible in the application informers or in your personal account on the portal.

There you can immediately pay off your debts. But after a few days you need to check again, because there may be a penalty that was reflected later. Sometimes even because of The tax authorities block the bank account of one ruble underpayment, and at the most inopportune moment.

Will transport tax be written off under the amnesty?

Transport tax for 2019 will not be written off under the amnesty. This law only applies to taxes that were assessed for 2013 but not paid. These amounts should have already been written off: the tax office does this itself, without applications or documents. Transport tax, even for 2014, is no longer covered by the amnesty. Over the next few years, even more so.

The main thing about transport tax

1. The tax is paid by the owners of the vehicles, not those who drive them.
2. The tax office calculates the amounts due.
3. They are indicated in the notice that is sent one month before the payment deadline.
4. If you have a personal account, a notification will not be sent by mail.
5. Tax rates vary by region. Benefits too.
6. To receive benefits you must submit an application. But only once.
7. You can pay tax online: for yourself and your relatives.
8. If you don’t pay, they’ll charge you a penalty and still collect it.
9. After December 3, it is worth checking your tax debt.