Car
tax Transport tax on a car is calculated using a standard formula. The amount of horsepower (hp or kW) indicated in the car's title is multiplied by the current tax rate in the region of registration of the vehicle. The resulting number is multiplied by a coefficient calculated as the ratio of the number of complete months of car ownership to the number “12”.
Example. Let's say you own a Lada Vesta vehicle, the engine power is 82 horsepower and you live in the Central region - Moscow. The transport tax rate in 2019 (indicated in the table below) is 12 rubles. When calculating the transport tax on a car for 1 year it will be: 12 rubles x 82 horsepower = 984 rubles.
If the PTS does not indicate the horsepower of the car, then the power in kW must be indicated. This requires converting kilowatts of car power into horsepower. Don’t be alarmed, the conversion is very simple: 1 kW = 1.35962 hp. The resulting amount of vehicle transport tax is rounded to the nearest hundredth.
Transport tax rate for cars in Moscow for 2020
| Name of taxable object | Rate (RUB) |
| Passenger cars with engine power (transport tax is calculated for each horsepower of the vehicle): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 12 |
| over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive | 25 |
| over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive | 35 |
| over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive | 45 |
| over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive | 50 |
| over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive | 65 |
| over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive | 75 |
| over 250 hp (over 183.9 kW) | 150 |
| Motorcycles and scooters with engine power (transport tax is calculated for each horsepower): | |
| up to 20 l. With. (up to 14.7 kW) inclusive | 7 |
| over 20 l. With. up to 35 l. With. (over 14.7 kW to 25.74 kW) inclusive | 15 |
| over 35 l. With. (over 25.74 kW) | 50 |
| Buses with engine power (per horsepower): | |
| up to 110 hp (up to 80.9 kW) inclusive | 15 |
| over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive | 26 |
| over 200 l. With. (over 147.1 kW) | 55 |
| Trucks with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 15 |
| over 100 l. With. up to 150 l. With. (over 73.55 kW to 110.33 kW) inclusive | 26 |
| over 150 l. With. up to 200 l. With. (over 110.33 kW to 147.1 kW) inclusive | 38 |
| over 200 l. With. up to 250 l. With. (over 147.1 kW to 183.9 kW) inclusive | 55 |
| over 250 l. With. (over 183.9 kW) | 70 |
| Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower) | 25 |
| Snowmobiles, motor sleighs with engine power (per horsepower): | |
| up to 50 l. With. (up to 36.77 kW) inclusive | 25 |
| over 50 l. With. (over 36.77 kW) | 50 |
| Boats, motor boats and other water vehicles with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 100 |
| over 100 l. With. (over 73.55 kW) | 200 |
| Yachts and other sailing-motor vessels with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 200 |
| over 100 l. With. (over 73.55 kW) | 400 |
| Jet skis with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 250 |
| over 100 l. With. (over 73.55 kW) | 500 |
| Non-self-propelled (towed) vessels for which gross tonnage is determined (transport tax is calculated for each registered ton of gross tonnage) | 200 |
| Airplanes, helicopters and other aircraft with engines (per horsepower) | 250 |
| Airplanes with jet engines (per kilogram of thrust) | 200 |
| Other water and air vehicles without engines (per vehicle unit) | 2000 |
Transport tax in Crimea: who will pay and how much
Crimeans will pay this tax for the first time, while on the mainland of the country this type of payment has been levied since 2003. The money received from the transport tax goes to the budgets of the constituent entities of the Russian Federation for the repair and maintenance of local roads.
Who will pay
Transport tax is paid by the owner of a registered vehicle once a year following the reporting tax period. In other words, Crimeans will have to pay the transport tax for 2015 by December 1, 2021.
It is important to note that the payer of transport tax is the person to whom the vehicle is registered. For example, if in the future the vehicle is transferred to someone by proxy or rented out without undergoing re-registration, the officially registered owner will pay the tax in any case.
The payer must receive a tax notice of payment of the transport fee no later than November 1 of the current year. However, if the owner for some reason has not received the appropriate notification, this does not exempt him from paying tax.
“If a citizen owns a vehicle, but has not received a tax payment notice by November 30, he will not be able to pay the tax. However, the law obliges such a citizen to inform the tax authority about the presence of a vehicle. This will need to be done before December 31 of this year,” said Sergei Korolev, Deputy Head of the Property and Income Taxation Department of the Federal Tax Service of Crimea, in a commentary to RIA Novosti (Crimea).
Tax officials advise Crimeans not to hide this information and not to evade paying the transport tax: for this, fines from 20% to 40% of the tax amount can be assessed.
As already mentioned, the tax is levied on a vehicle registered in the Russian Federation. That is, Crimeans who have not yet re-registered their cars according to Russian standards are exempt from paying this tax.
“In order to have the status of a taxable object, a vehicle must be registered by the relevant authority of the Russian Federation. Until the vehicle has been registered, no tax is charged. At the same time, according to the law, a vehicle without state registration is prohibited from operation,” explains Sergei Korolev.
Legal entities will also have to pay transport tax. But unlike individuals, they will calculate the tax amount independently and make payments throughout the year - at the end of each quarter, that is, April 30, June 30 and November 30. The final tax payment for the year is made no later than February 1 of the year following the reporting year.
What and how much should you pay for?
The transport tax applies not only to cars, but also to motorcycles, scooters, trucks, buses, motor boats, jet skis, yachts, boats, and snowmobiles.
The transport tax rate is established by the relevant law of the Republic of Crimea and is directly proportional to the engine power. Thus, a passenger car with an engine of up to 100 horsepower will cost its owner 5 rubles per “horse”. For cars with an engine from 100 to 150 hp. you will have to pay 7 rubles, from 150 to 200 “horses” - 15 rubles, from 200 to 250 - 20 rubles per horsepower.
Motorcycles and scooters will cost their owners less: 2 rubles (up to 20 horsepower), 4 rubles (20-35 hp) and 10 rubles (over 35 hp) for one “horse”, respectively.
A separate tax rate has been introduced for buses, trucks, snowmobiles, boats, motor boats, yachts, jet skis, airplanes and helicopters.
At the same time, according to Sergei Korolev, the republican law provides for a reduction in tax rates depending on the year of production of the “iron horse”. If he is between 10 and 15 years old, the amount of tax paid will decrease by 20%. A car 15 years old or older will cost its owner 30% less. Owners of cars whose production year is more than 20 years old will pay a halved tax rate.
In turn, owners of expensive foreign cars, on the contrary, will pay more for their “wheels”. The Tax Code of the Russian Federation takes into account the use of so-called increasing coefficients when calculating transport tax on expensive cars. They depend on the cost of the car and range from 1.1 to 3. For example, the minimum coefficient of 1.1 applies to passenger cars with an average cost of 3 to 5 million rubles, from the year of manufacture of which 2 to 3 years have passed. And the maximum coefficient of 3 applies to passenger cars worth 15 million rubles or more, the year of manufacture of which is no more than 20 years old.
The corresponding list of expensive cars (from 3 to 15 million rubles) can be found on the official website of the Ministry of Industry and Trade of the Russian Federation. The list includes about two hundred models from world famous manufacturers: Audi, Volkswagen, BMW, Mercedes-Benz, Porsche, Nissan, Toyota, Jaguar, Maserati, Aston Martin, Bentley and others.
Thus, if a car is on this list, the amount of tax paid is calculated using the formula: tax rate * engine power * increasing factor.
In this case, the transport tax is calculated based on the number of months of ownership of the vehicle. For example, if a Crimean resident bought a car in March 2015, then he will pay transport tax not for the whole year, but for 10 months (from March to December).
Benefits provided
According to the same law No. 8-ZRK of November 19, 2014, not all transport is subject to taxation, and a number of Crimeans may be exempt from paying this fee. Thus, you do not need to pay transport tax for rowing boats and motor boats with an engine power of no more than 5 horsepower. In addition, farm agricultural equipment used in production - tractors, self-propelled combines, milk tankers, etc. - are exempt from tax. Also, cars that are listed as stolen are not subject to taxation.
According to the law, entire categories of Crimeans are exempt from paying transport tax: Heroes of the Soviet Union and the Russian Federation, Heroes of Socialist Labor, disabled people of 1-2 groups, disabled people with disabilities of 2-3 degrees, disabled people from childhood, Chernobyl disabled people, etc. To receive benefits, a citizen needs to contact the tax office at the place of registration of residence and provide the necessary documents there. However, the tax exemption benefit in this case is provided only for one vehicle with an engine capacity of up to 150 horsepower.
Crimeans raising three or more minor children, as well as family-type homes raising more than five minor children, can also avoid paying car tax. But there are conditions here too: the benefit is valid only for one vehicle, owned by one of the parents (adoptive parents), with an engine power of up to 200 “horses”.
According to the head of the specialized department of the Federal Tax Service of Crimea, Sergei Korolev, for the convenience of taxpayers, a special electronic service is provided on the website of the Federal Tax Service of Russia www.nalog.ru - a transport tax calculator. Having filled out the necessary details, the vehicle owner can independently calculate the amount of tax, taking into account the previously mentioned increasing coefficients for expensive foreign cars.
Benefits provided for payment of transport tax
Adhering to the rules of regional laws, the following are exempt from paying transport tax:
- Veterans and disabled people of the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers.
- For Moscow - representatives (one of two parents) of large families.
- For St. Petersburg - only one of the parents of a family with at least four minor children.
- A certain number of citizens are provided with a transport tax benefit, provided that their vehicle is domestically produced and has an engine with a capacity of up to 150 hp.
| Category of taxpayers for whom the benefit is established | The corresponding article (clause) of the law of the subject of the Russian Federation | Grounds for granting benefits | Size | Unit change | Conditions for providing benefits | FL, LE, IP |
| organizations providing services for the transportation of passengers by public urban passenger transport | subparagraph 1 of paragraph 1 of article 4 | provisions of the constituent documents (charter, regulations) defining passenger transportation as the main type of activity, the purpose of creating the organization; availability of a valid license for passenger transportation | 100 | % | Calculation of transport tax on vehicles transporting passengers by public urban passenger transport (except taxis) (subclause 1 of clause 1, article 4). Vehicles exempt from taxation include vehicles that use uniform conditions for the transportation of passengers at uniform fares established by the executive authorities of the city of Moscow. Calculate transport tax taking into account the provision of all travel benefits approved in the prescribed manner; benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | Legal entity |
| residents of the special economic zone of technology-innovation type "Zelenograd" | subparagraph 2 of paragraph 1 of article 4 | extract from the register of residents of the special economic zone, issued by the management body of the special economic zone | 100 | % | for vehicles registered to residents from the moment they were included in the register of residents of the special economic zone. The benefit is provided for a period of five years, starting from the month of registration of the vehicle (subparagraph 2 of paragraph 1 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | Legal entity |
| Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees, | subparagraph 3 of paragraph 1 of article 4 | statement; Hero's book or order book | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 3 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4), benefits do not apply to water and air vehicles , snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| veterans of the Great Patriotic War, disabled people of the Great Patriotic War; | subparagraph 4 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | Calculation of transport tax for one vehicle with an engine power of up to 200 hp. (inclusive) (subclause 4 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| combat veterans, disabled combat veterans | subparagraph 5 of paragraph 1 of article 4 | statement; certificate or certificate of entitlement to benefits of the established form | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 5 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| disabled people of groups I and II | subparagraph 6 of paragraph 1 of article 4 | statement; a certificate from a medical institution of the established form confirming the fact that disability group I or II has been established. | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 6 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War | subparagraph 7 of paragraph 1 of article 4 | statement; certificate of entitlement to benefits in the established form | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 7 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| one of the parents (adoptive parents), guardian, trustee of a disabled child | subparagraph 8 of paragraph 1 of article 4 | statement; passport of a citizen of the Russian Federation issued in the name of the taxpayer; birth certificate of the child specified in the application; a copy of the act (extract from the act) of the guardianship and trusteeship authorities on the establishment of guardianship (trusteeship) over the child; a certificate of the established form confirming the fact that this child has been assigned the category of disability “disabled child”; information about the second parent (adoptive parent), guardian, trustee (full name and address of residence) | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subparagraph 8 of paragraph 1 of Article 4, paragraph 5 of Article 4) and only one of the parents (adoptive parents), guardian, trustee of a disabled child (subparagraph 8 of paragraph 1 of Article 4), if there is a right to receive benefits on several grounds, benefit provided on one basis at the taxpayer’s choice (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of Article 4); | FL IP |
| calculate transport tax for a person who owns passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive | subparagraph 9 of paragraph 1 of article 4 | statement; copy of vehicle passport | 100 | % | for one vehicle (subclause 9 of clause 1 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL LE IP |
| one of the parents (adoptive parents) in a large family | subparagraph 10 of paragraph 1 of article 4 | statement; certificate of a large family of the city of Moscow; information about the second parent (adoptive parent) (full name and address of residence) | 100 | % | one vehicle and only one of the parents (adoptive parents) (subclause 10 of clause 1 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”, Federal laws of November 26, 1998 N 175- Federal Law “On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River” and dated January 10, 2002 N 2-FZ “On social guarantees to citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site" | subparagraph 11 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 11 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities | subparagraph 12 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 12 of clause 1 of Article 4, clause 5 of Article 4), calculate the transport tax if there is a right to receive benefits on several grounds; the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology | subparagraph 13 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 13 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| one of the guardians of a disabled person since childhood, recognized by the court as incompetent for one vehicle registered to citizens of the specified categories | subparagraph 14 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 14 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
Privileges
| Category of taxpayers for whom the benefit is established | The corresponding article (clause) of the law of the subject of the Russian Federation | Grounds for granting benefits | Size | Unit change | Conditions for providing benefits | FL, LE, IP |
| Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded Orders of Glory of three degrees | clause 1 clause 1 art. 8 | Book of Hero of the Soviet Union or Russian Federation, order book | 100 | % | In relation to one vehicle registered to a given individual at the choice of the taxpayer | FL |
| Citizens exposed to radiation as a result of the Chernobyl disaster, receiving social benefits in accordance with the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” | clause 2 clause 1 art. 8 | A special certificate for a disabled person and a certificate for a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, as well as a special certificate issued by executive authorities of the constituent entities of the Russian Federation, which indicates the length of stay of these persons in zones of radioactive contamination. In the event of citizens leaving the territory of a zone of residence with a preferential socio-economic status for a new place of residence, they are issued certificates of the established form. | 100 | % | In relation to one vehicle registered to a given individual at the choice of the taxpayer | FL |
| Disabled people of groups I and II and disabled since childhood | clause 3 clause 1 art. 8 | Disabled person's certificate | 100 | % | For one vehicle (at the taxpayer's option) with an engine power of up to 100 horsepower | FL |
| Participants of the Great Patriotic War from among the persons specified in paragraphs. “a” - “i” clause 1 clause 1 art. 2 of the Federal Law “On Veterans” | clause 4 clause 1 art. 8 | Certificate of participation in the Great Patriotic War | 100 | % | In relation to one vehicle registered to a given individual at the choice of the taxpayer | FL |
| Family members of military personnel who have lost their breadwinner | clause 5 clause 1 art. 8 | A pension certificate, which is stamped “widow (widower, mother, father) of a deceased warrior” or has a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman. | 100 | % | In relation to one vehicle registered to a given individual at the choice of the taxpayer | FL |
| Government bodies of the Komi Republic, government bodies of the Komi Republic, local government bodies in the Komi Republic | clause 6 clause 1 art. 8 | Charter, budget estimates, registers for separate accounting of vehicles, the maintenance of which is carried out at the expense of the republican budget of the Komi Republic or local budgets | 100 | % | For vehicles, the maintenance of which is carried out respectively at the expense of the republican budget of the Komi Republic or local budgets on the basis of budget estimates, subject to separate accounting of preferential vehicles | Legal entity |
| Autonomous institutions created on the basis of property owned by the state of the Komi Republic, or created on the basis of property owned by municipal property | clause 6-1 clause 1 art. 8 | The charter of the autonomous institution, a list of vehicles assigned to the autonomous institution by the founders, or documents (orders, instructions, etc., financial documents) confirming the acquisition of preferential vehicles at the expense of funds allocated to the autonomous institutions by the founders for these purposes | 100 | % | In relation to vehicles assigned to them by the founders or acquired using funds allocated to them by the founders for these purposes | Legal entity |
| State institutions of the Komi Republic (municipal), the financial support of whose activities is carried out at the expense of the republican budget of the Komi Republic (local budget) on the basis of budget estimates | clause 6-2 clause 1 art. 8 | Regulations, charter of government institutions of the Komi Republic (municipal), budget estimates | 100 | % | Legal entity | |
| Budgetary institutions of the Komi Republic (municipal), created on the basis of property owned by the state of the Komi Republic (municipal property in the Komi Republic) | clauses 6-3 clause 1 art. 8 | Charter of a budgetary institution, budget estimate, registers for separate accounting of vehicles, the maintenance of which is carried out at the expense of the republican budget of the Komi Republic or local budgets | 100 | % | For vehicles, the maintenance of which is carried out at the expense of the republican budget of the Komi Republic (local budgets) | Legal entity |
| Organizations, peasant (farm) enterprises engaged in the production of agricultural products | clause 7 clause 1 art. 8 | Calculation of the cost of manufactured products with the allocation of produced agricultural products based on statistical forms for accounting of agricultural products and financial statements | 100 | % | If the proceeds from the sale of agricultural products produced by them and their processed products exceed 50 percent of the total proceeds from the sale of products (works, services) | FL legal entity |
| Public organizations and their local branches of the All-Russian Society of Disabled People, the All-Russian Society of the Blind, the All-Russian Society of the Deaf, as well as organizations whose authorized capital consists entirely of contributions from these organizations | clause 8 clause 1 art. 8 | Charter, position of a public organization; documents confirming the formation of the authorized capital of the organization only at the expense of funds from public organizations of the All-Russian Society of the Disabled, the All-Russian Society of the Blind, the All-Russian Society of the Deaf | 100 | % | Legal entity | |
| Organizations of the All-Russian public organization "Russian Red Cross" | clause 9 clause 1 art. 8 | Charter, position of the organization | 100 | % | Legal entity | |
| Federal postal organizations - in the form of a reduction in the transport tax rate from the established rate | clause 2 art. 8 | Charter, position of the organization | 50 | % | Legal entity |
Luxury car transport tax in 2021
Formula for calculating transport tax on a car whose cost exceeds 3 million rubles. and owning the car for more than 1 year:
Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)
Calculation of tax on a car, the cost of which is more than 3 million rubles. 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)
Calculation of the transport tax increasing coefficient (Article 362 of the Tax Code of the Russian Federation)
The increasing coefficient according to Article 362 of the Tax Code of the Russian Federation, Chapter 28:
- 1,1 - for passenger cars worth from 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 worth from 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 worth from 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
- 2 - for passenger cars worth from 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 worth from 10 million to 15 million rubles inclusive, no more than 10 years have passed since the year of manufacture;
- 3 - for passenger cars costing over 15 million rubles, no more than 20 years have passed since the year of manufacture.
What categories of citizens can receive tax benefits? (Komi Republic region)
- Heroes of Russia
- Heroes of the Soviet Union
- disabled people of groups 1 and 2
- veterans and disabled people of WWII and combat operations
- former juvenile concentration camp prisoners
- one of the parents (adoptive parent, guardian) of a disabled child
- citizen owners of a car with power up to 70 hp.
- and others.
According to the legislation of the Russian Federation, several years ago all vehicles began to be taxed, and if the cost of the car exceeds 3 million rubles, the transport tax increases (the so-called luxury tax). Our transport tax calculator was created precisely so that interested car owners could calculate the amount required to pay the tax on the car they own.
Our calculator in the Komi Republic region includes all real-time base rates, and when you enter the initial data, the calculator will adjust all the base rates for the selected region, that is, the calculator will help calculate the amount of transport tax, no matter what region of Russia you are in, and no matter how much horsepower your car has. As a result, you will receive the exact amount of transport tax. Also, the transport calculator will inform you about the transport tax applicable to the same car in 2015, 2021 and of course in 2017.
Deadlines for paying transport tax on a car
Transport tax on a car 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.
Individuals pay transport tax on cars no later than December 1 of each year (Article 363 of the Tax Code of the Russian Federation), based on a tax notice received from the Federal Tax Service along with a payment receipt. If the transport tax is not paid within the required period, a penalty is charged, and the tax amount increases by a certain percentage monthly.
Calculation of transport tax for legal entities
Legal entities are required to calculate the transport tax for each car independently and make quarterly advance payments (payments of 1/4 to the Federal Tax Service of the total amount of all vehicles of the department). If the organization owns an expensive car included in the special. list of the Ministry of Industry and Trade of the Russian Federation, then advance payments by a legal entity are paid immediately taking into account the established increasing coefficient (coefficient for a luxury car).
At the end of the calendar year, the remaining tax must be paid by February 1 of the year following the reporting year. The calculated transport tax must be paid within the deadlines established by law for submitting tax returns.
