What is the transport tax on electric vehicles in Russia in 2021?

Transport tax rates in St. Petersburg

For a year

FILES

Note to the table: the values ​​​​are given in St. Petersburg for 2021, 2021, 2021, 2021, 2021, 2021. To select rates for a specific year, use the selector.

According to the Federal Tax Service, 2.18 million vehicles are registered in St. Petersburg. Owners of this equipment, data on which are obtained from the registration authorities, are required to pay transport tax. In the northern capital, rates and payment procedures are fixed by law dated November 4, 2002 No. 487-53.

Transport tax rates in the Sverdlovsk region

FILESDownload table of rates for 2021 in DOC format

Note to the table: the values ​​​​are given in the Sverdlovsk region for 2021, 2021, 2021, 2021, 2021, 2021. To select rates for a specific year, use the selector. These rates are applied in the cities: Ekaterinburg, Nizhny Tagil, Kamensk-Uralsky, Pervouralsk, Serov, Novouralsk, Asbest, Polevskoy, Verkhnyaya Pyshma, Revda, Krasnoturinsk, Berezovsky, Lesnoy, Verkhnyaya Salda, Kachkanar, Krasnoufimsk, Alapaevsk, Irbit, Rezh, Tavda , Sukhoi Log, Artemovsky, Bogdanovich, Kushva, Karpinsk, Severouralsk, Zarechny, Kamyshlov and other settlements of the Sverdlovsk region.

1.8 million vehicles of various types are registered in the Sverdlovsk region. Every year their owners transfer to the budget, guided by the rules of Law No. 43-OZ of November 29, 2002, more than 2.7 billion rubles.

Tax calculation and payment deadlines for organizations

Legal entities registered in St. Petersburg must make advance payments.

Advance refers to the amounts transferred by a legal entity to the treasury during the tax year. They are paid three times: for the previous quarter no later than April 30, July 31 and October 31. Advances are calculated based on the estimated tax amount for the year. Interim contributions equal to 25% of the total payment.

The portion of obligations remaining unpaid after the transfer of advances must be received by February 10.

Deadline for payment of transport tax for legal entities in 2021:

• for 2021 - no later than March 1, 2021
• for the 1st quarter of 2021 - no later than April 30, 2021
• for the 2nd quarter of 2021 (6 months) - no later than July 31, 2021
• for the 3rd quarter of 2021 (9 months) - no later than October 31, 2021
• for the 4th quarter and the whole of 2021 - no later than March 1, 2022

How to check an individual’s transport tax debt

Transport tax is levied on owners of the following vehicles:

• motor transport;
• aircraft;
• water vessels;
• other means of transport.

It is paid by all vehicle owners: both legal entities and individuals.

The former calculate the tax themselves and reflect it in accounting. Therefore, they are unlikely to try to find out the debt according to the TIN.

But the tax authorities present the payment to the payers - the “physicists”. As a rule, they do not keep any records of accruals and payments. Payment receipts tend to get lost, and tax notices may not reach the addressee. Therefore, timely information about transport tax debt will help prevent negative consequences from non-payment of tax.

Is it possible for citizens to find out their transport tax debt using their TIN? Yes, it exists. This can be done either by visiting the Federal Tax Service in person or using the Internet. How exactly, read on.

Read about tax rates in the material “Transport tax rates by region - table 2021 - 2020”.

In what cases can you request a recalculation of transport tax and how to do it, ConsultantPlus experts told:

Get trial access to K+ for free and proceed to the material.

Rules and deadlines for paying taxes for individuals

Every citizen who has registered a vehicle that belongs to him must pay tax on the basis of a notification that will be sent to him from the Federal Tax Service. This document is sent on the basis of information received by the Federal Tax Service over the past year. It displays information on tax objects, applied rates and benefits. A notification is sent to your residential address.

If all the data in it is true, individuals must make payment no later than the nearest December 1st. In case of delay in payment, a fine equal to 1/300 of the refinancing rate accepted in the Russian Federation is charged daily for the entire amount of the debt.

Deadline for payment of transport tax for individuals in 2021:

• for 2021 - no later than December 1, 2021
• for 2021 - no later than December 1, 2022

Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.

Transport tax

On the Autohelp.center website you can check and pay your transport tax online. The data comes from the unified database of the State Information System on State and Municipal Payments (GIS GMP). If you have not received a receipt or your actual place of residence does not match the place of registration, then use the online check. To find your taxes, enter your personal TIN or unique identifier (UIN), which is located on the receipt, into the form. The UIN is entered to search for current accruals, and the TIN is entered in case of debt. You can find out your TIN on the official website nalog.ru.

Benefits for individuals

In St. Petersburg, an extensive list of tax benefits has been introduced for citizens who own transport. Here is a list of groups of city residents who have the right to use a reduced rate or exemption from the need to pay:

• Holders of the star of the Hero of the USSR or the Russian Federation, full holders of the Order of Glory or Labor Glory, Heroes of Labor or Socialist Labor;
• veterans and disabled combat veterans;
• disabled people (groups I, II);
• radiation victims in Chernobyl, at Mayak Production Association;
• guardians of disabled children;
• owners of cars and motorcycles manufactured in the USSR before 1990;
• citizens aged 60 or 55 years (men and women, respectively);
• spouses of those killed while performing the duties of employees of fire protection or internal affairs and state security agencies;
• guardians in large families.

FILESOpen the table of transport tax benefits in St. Petersburg

Electric car tax in Russia in 2018-2019

According to available data, citizens in the Russian Federation own 920 cars with electric motors. Muscovites bought 281 electric cars, the rest of the vehicles were registered in Primorye, Tatarstan, Stavropol, Krasnodar, and Khabarovsk territories. Cars are also available in the Moscow, Samara regions and St. Petersburg. Russians prefer the brands Nissan (37%) and Mitsubishi (28.6%). Tesla is less popular (19.2%) and Renault is not taken into account at all (1.6%), but they actively support the domestic one (10%).

You must pay tax on an electric car in Russia at the same rates developed for cars with internal combustion engines. The applied tariffs are set based on federal law, taking into account the regional component. The difference lies in the HP conversion. in kW. The fee varies from 12 to 75 rubles. for 1 kW . The price increases as the engine power increases. In relation to passenger cars, the minimum rate is relevant for vehicles with an engine power of no more than 73.55 kW. It increases to 25 rubles. with increasing power up to 110.33 kW. The tax on a car with an engine up to 183.9 kW increases to 35 - 75 rubles.

Different rates apply to trucks with electric motors, for which the maximum tariff with a power of 183.9 kW is 70 rubles. There is a fee of 15 rubles. for buses with an engine up to 147.1 kW and 55 rubles. with higher power motors.

How to calculate the tax on an electric car in Russia

How high the tax on an electric car will be depends on a number of factors:

• car price;
• region in which the vehicle is registered;
• personal benefits provided by law for the owner of the vehicle;
• motor power in kW;
• vehicle age.

Car owners can independently calculate the amount of the fee, based on the information set out in paragraph 1 of Art. 361 NK. Information about benefits can be found in Art. 365 Tax Code, having received up-to-date information on the possibility of reducing the payment amount or canceling it. Benefits are provided exclusively for residents of St. Petersburg and Moscow. Vehicles with motors up to 110 kW are covered. It is also important to know about customs clearance duties for an electric car in Russia.

Important! If the car owner does not bother to pay the fee on time, he will be fined 20% of the amount of the fee in accordance with Art. 122 NK.

How to use the transport tax calculator (Saratov region)?

All you need to use the calculator is information about your car. So, the first thing you need to enter is the calculation region. This is the region in which you are located and registered; at the address of this region you will receive letters from the tax office asking you to pay tax (for late payment, the legislation of the Russian Federation obliges you to pay a fine). The second item after selecting the region is the year of calculation - the year for which you need to calculate the transport tax. If you need to calculate the tax for the present, check 2021. The next item available to us is the number of months of ownership. This item will be useful for those who need to calculate taxes not for the whole year, but for several months. After all, for example, it may turn out that you are selling the car after 6 months of operation. Then it would be necessary to calculate the tax for the whole year, and then multiply the resulting amount by 0.5. In our case, the calculator calculates everything itself. The fourth point of the calculator is the vehicle category. Here you select the vehicle for which you are interested in tax. After all, in addition to cars, other vehicles are also subject to transport tax - ATVs, motorcycles, snowmobiles and others. The most pressing and pressing issue is passenger cars; almost everyone has one. Our calculator is able to calculate the tax on absolutely any vehicle. The next point is the amount of horsepower.

Based on this value, all base rates for different regions are formed. Regional rates apply to each of the following intervals: 50-100 hp, 100-150 hp, 150-200 hp, 200-250 hp, more than 250 hp for the Saratov region . For example, the rate on cars from 50 to 100 hp is 3 rubles, and on cars from 150 to 200 is 30 rubles. Horsepower has a direct impact on the amount of transport tax, because it is by horsepower that the rate is multiplied when calculating the tax using a calculator.

The last item in our calculator is the cost of your vehicle. As mentioned at the beginning of the article, if the price of a car exceeds 3 million rubles, a luxury tax will be introduced; an increasing factor will be charged on the tax, that is, the tax amount will increase from 1.2 to 2.5 times. After filling out all these points, all you have to do is click the calculate button, and in a few seconds the calculator will give you the exact amount of the transport tax.