Transport tax is how much horsepower costs. Transport tax, benefits, rates
Vehicle transport tax is calculated using a standard formula. The amount of horsepower (hp or kW) indicated in the vehicle title is multiplied by the current tax rate in the region of vehicle registration. The resulting number is multiplied by a coefficient calculated as the ratio of the number full months 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 \u003d 984 rubles.
If the vehicle horsepower is not indicated in the TCP, then the power in kW must be indicated. This requires the conversion of kilowatts of vehicle power into horsepower. Don't be alarmed, the conversion is very simple: 1 kW \u003d 1.35962 hp. The resulting amount of vehicle tax on the car is rounded to the nearest hundredth.
Self-calculation table of transport tax
Online car tax calculator 2018
Transport tax rate on cars in Moscow for 2018
Name of the object of taxation | Rate (RUB) |
---|---|
Passenger cars with engine power (transport tax is calculated for each horsepower of the vehicle): | |
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 (calculate the transport tax for each horsepower): | |
up to 20 liters. from. (up to 14.7 kW) inclusive | 7 |
over 20 liters. from. up to 35 liters. from. (over 14.7 kW to 25.74 kW) inclusive | 15 |
over 35 liters. from. (over 25.74 kW) | 50 |
Buses with engine power (with each 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 liters. from. (over 147.1 kW) | 55 |
Trucks with engine power (with each horsepower): | |
up to 100 liters. from. (up to 73.55 kW) inclusive | 15 |
over 100 liters. from. up to 150 liters. from. (over 73.55 kW to 110.33 kW) inclusive | 26 |
over 150 liters. from. up to 200 liters. from. (over 110.33 kW to 147.1 kW) inclusive | 38 |
over 200 liters. from. up to 250 liters. from. (over 147.1 kW to 183.9 kW) inclusive | 55 |
over 250 liters. from. (over 183.9 kW) | 70 |
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower) | 25 |
Snowmobiles, snowmobiles with engine power (with each horsepower): | |
up to 50 liters. from. (up to 36.77 kW) inclusive | 25 |
over 50 liters. from. (over 36.77 kW) | 50 |
Boats, motor boats and other watercraft with engine power (from each horsepower): | |
up to 100 liters. from. (up to 73.55 kW) inclusive | 100 |
200 | |
Yachts and other sailing-motor vessels with engine power (from each horsepower): | |
up to 100 liters. from. (up to 73.55 kW) inclusive | 200 |
over 100 liters. from. (over 73.55 kW) | 400 |
Jet skis with engine power (per horsepower): | |
up to 100 liters. from. (up to 73.55 kW) inclusive | 250 |
over 100 liters. from. (over 73.55 kW) | 500 |
Non-self-propelled (towed) vessels, for which the gross tonnage is determined (transport tax is calculated from each gross tonnage gross tonnage) | 200 |
Airplanes, helicopters and other aircraft with engines (with each horsepower) | 250 |
Aircraft with jet engines (from each kilogram of thrust) | 200 |
Other water and air vehicles without engines (from a vehicle unit) | 2000 |
Benefits provided for the payment of transport tax
Adhering to the rules of regional laws, the following are exempt from paying transport tax:
- Veterans and invalids 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 exemption, provided that their vehicle is of domestic production and has an engine with a capacity of up to 150 hp.
Category of taxpayers for whom the exemption is established | Relevant article (clause) of the subject's law Russian Federation | Grounds for granting benefits | The size | Unit rev. | Conditions for granting benefits | FL, YL, 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 activity, the purpose of creating an organization; availability of a valid license for passenger transportation | 100 | % | Calculation of transport tax on vehicles carrying passengers by public urban passenger transport (except for taxis) (subparagraph 1 of paragraph 1 of article 4). Vehicles exempt from taxation include vehicles that use uniform conditions for the carriage of passengers at uniform fares established by the executive authorities of the city of Moscow, calculate the transport tax, taking into account the provision of all travel benefits approved in the prescribed manner; privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | YL |
residents of a special economic zone technical and innovative type "Zelenograd" | subparagraph 2 of paragraph 1 of article 4 | extract from the register of residents of a special economic zone, issued by the governing body of the special economic zone | 100 | % | for vehicles registered as residents from the moment they are included in the register of residents of a special economic zone. The privilege is granted for a period of five years, starting from the month of registration of the vehicle (subparagraph 2 of paragraph 1 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | YL |
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 engine power up to 200 HP (inclusive) (subparagraph 3 of paragraph 1 of Article 4, paragraph 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 (paragraph 2 of Article 4), benefits do not apply to water and air vehicles , snowmobiles and snowmobiles (paragraph 3 of article 4) | FL SP |
veterans of the Great Patriotic War, invalids of the Great Patriotic War; | subparagraph 4 of paragraph 1 of Article 4 | 100 | % | calculation of transport tax for one vehicle with engine power up to 200 hp (inclusive) (subparagraph 4 of paragraph 1 of Article 4, paragraph 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP | |
combat veterans, combat disabled | subparagraph 5 of paragraph 1 of Article 4 | statement; certificate or certificate of the right to benefits of the established form | 100 | % | one vehicle each with engine power up to 200 HP (inclusive) (subparagraph 5 of paragraph 1 of Article 4, paragraph 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP |
disabled people of I and II groups | subparagraph 6 of paragraph 1 of Article 4 | statement; a certificate of a medical institution of the established form, confirming the fact of establishing the I or II disability group | 100 | % | one vehicle each with engine power up to 200 HP (inclusive) (subparagraph 6 of paragraph 1 of Article 4, paragraph 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP |
former underage prisoners of concentration camps, ghettos and other places of 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 of the established form | 100 | % | one vehicle each with engine power up to 200 HP (inclusive) (subparagraph 7 of paragraph 1 of Article 4, paragraph 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP |
one of the parents (adoptive parents), guardian, guardian 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 indicated in the application; a copy of the act (extract from the act) of the guardianship and guardianship authorities on the establishment of custody (guardianship) 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 engine power 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, guardian of a disabled child (subparagraph 8 of paragraph 1 of Article 4), if there is a right to receive benefits on several grounds, a benefit provided on one basis at the choice of the taxpayer (paragraph 2 of Article 4); the privileges do not apply to water and air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4); | FL SP |
calculate transport tax for a person who has passenger cars with engine power 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 (subparagraph 9 of paragraph 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 (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL YL SP |
one of the parents (adoptive parents) in a large family | subparagraph 10 of paragraph 1 of Article 4 | statement; certification a large family the city of Moscow; information about the second parent (adoptive parent) (full name and address of residence) | 100 | % | for one vehicle and only one of the parents (adoptive parents) (subparagraph 10 of paragraph 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 (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP |
individuals who have the right to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 "On social protection of citizens exposed to radiation due to the Chernobyl disaster", Federal laws of November 26, 1998 N 175-ФЗ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at production association "Mayak" and discharges of radioactive waste into the Techa River "and dated January 10, 2002 N 2-FZ" On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site " | subparagraph 11 of paragraph 1 of Article 4 | statement; standard certificate | 100 | % | one vehicle each with engine power up to 200 HP (inclusive) (subparagraph 11 of paragraph 1 of Article 4, paragraph 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP |
individuals who, as part of special risk units, were directly involved in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities | subparagraph 12 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with engine power up to 200 HP (inclusive) (subparagraph 12 of paragraph 1 of Article 4, paragraph 5 of Article 4), calculate the transport tax if there is the right to receive benefits on several grounds, the privilege is provided on one basis at the choice of the taxpayer (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP |
individuals who have received or have suffered radiation sickness or become 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 engine power up to 200 HP (inclusive) (subparagraph 13 of paragraph 1 of Article 4, paragraph 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP |
one of the guardians of a disabled person from childhood, recognized by the court incapacitated for one vehicle registered for citizens of the specified categories | subparagraph 14 of paragraph 1 of Article 4 | statement; standard certificate | 100 | % | one vehicle each with engine power up to 200 HP (inclusive) (subparagraph 14 of paragraph 1 of Article 4, paragraph 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer (paragraph 2 of Article 4); privileges do not apply to watercraft, air vehicles, snowmobiles and snowmobiles (paragraph 3 of Article 4) | FL SP |
Calculate transport tax correctly in 2018
Transport tax on luxury car in 2019
The formula for calculating the transport tax on a car, the cost of which exceeds 3 million rubles. and car ownership is more than 1 year:
Transport tax amount \u003d (Tax rate) x (L. s) x (Increasing coefficient)
Calculation of tax on cars, the cost of which is more than 3 million rubles. and if owned for less than 1 year:
Transport tax \u003d (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor)
Calculation of the increasing coefficient of the transport tax (Article 362 of the Tax Code of the Russian Federation)
Increasing coefficient in accordance with article 362 of the Tax Code of the Russian Federation, chapter 28:
- 1,1 - for passenger cars costing from 3 million to 5 million rubles inclusive, from the year of production 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 production of which has passed from 1 to 2 years;
- 1,5 - for passenger cars worth from 3 million to 5 million rubles inclusive, from the year of issue of which no more than 1 year has passed;
- 2 - for passenger cars worth from 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;
- 3 - in respect of passenger cars worth from 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;
- 3 - for passenger cars costing from 15 million rubles, from the year of production of which no more than 20 years have passed.
Terms of payment of vehicle tax
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 tax noticereceived from the Federal Tax Service along with the payment receipt. If the transport tax is not paid within the required period, a penalty is charged, the amount of the tax is increased by a certain percentage every month.
Calculation of transport tax for legal entities
Legal entities are obliged to calculate the transport tax on each car independently and make quarterly advance payments (payments of 1/4 to the Federal Tax Service from total amount all vehicles of the department). If the organization owns an expensive car, included in the special. the 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 multiplying coefficient (coefficient for a luxury car).
At the end of the calendar year, the rest of the tax must be paid by February 1 of the year following the reporting year. The calculated transport tax must be paid within the statutory deadlines for submitting tax returns.
Horsepower tax 2020: table - calculation of the amount by regions and cities of Russia for cars and motorcycles. The transport tax is levied ostensibly to maintain the existing road infrastructure in good condition, as well as to build new ones. In practice, of course, given the number of cars in Russia and the quality of the road surface, this is another money laundering system. But it is impossible not to pay road tax, moreover, for many car owners, its amount is one of the determining factors when buying a car. For example, in Moscow, the tax on a powerful car can exceed 50 thousand rubles a year, which is costly for students and low-income people who made their dreams come true and bought a powerful car.
Cost of one horsepower for transport tax in 2020:
Region | Power, h.p. |
||||
0 - 100 | 101 - 150 | 151 - 200 | 201 - 250 | 251 - ? |
|
Altai k-ai | |||||
Amur region | |||||
Arkhangelsk region | |||||
Astrakhan region | |||||
Bashkiria | |||||
Belgorod region | |||||
Vladimir region | |||||
Volgograd region | |||||
Vologda region | |||||
Voronezh region | |||||
Zabaikalsky k-ai | |||||
Ivanovo region | |||||
Ingushetia | |||||
Irkutsk region | |||||
Kaliningrad region | |||||
Karachay-Cherkessia | |||||
Kemerovo region. | |||||
Krasnodar k-ai | |||||
Krasnoyarsk k-ai | |||||
Kurgan region | |||||
Kursk region | |||||
Leningrad region. | |||||
Lipetsk region | |||||
Magadan region | |||||
Moscow, city | |||||
Moscow region | |||||
Murmansk region | |||||
Nenets Autonomous District | |||||
Nizhny Novgorod region. | |||||
Omsk region | |||||
Orenburg region | |||||
Oryol region | |||||
Penza region | |||||
Perm k-ai | |||||
Pskov region | |||||
Rostov region | |||||
Ryazan region | |||||
Samara region | |||||
Saint Petersburg, city | |||||
Saratov region | |||||
Sakhalin Region | |||||
Sverdlovsk region. | |||||
North Ossetia | |||||
Sevastopol, city | |||||
Smolensk region | |||||
Stavropol k-ai | |||||
Tambov region | |||||
Tatarstan | 15 | ||||
Tver region | |||||
Tomsk region | |||||
Tula region | |||||
Tyumen region | |||||
Udmurtia | |||||
Ulyanovsk region | |||||
Khabarovsk k-ai | |||||
Khanty-Mansi Autonomous Okrug |
The horsepower tax formula for 2020 is simple enough: Tax rate x Power x ( Holding period in months / 12) x Increasing coefficient... For individuals and legal entities, the tax rate remains the same, however, some categories of citizens are provided with benefits. Actually, a person does not have to deal with tax calculations on his own, the Federal Tax Service itself sends receipts for payment. It should be remembered that the calculation is carried out for each month. That is, if a road tax has come for a sold car, it is likely that last year it belonged to the previous owner for at least a month. But there are also mistakes in calculating the tax, for example, if the traffic police, when reissuing, does not make a posting to the database. In this case, it is necessary to resolve the issue simultaneously with the traffic police and the tax office at the place of residence.
Also in recent years, there have been rumors that the transport tax will be abolished altogether, or excise taxes on fuel will be included. Indeed, the number of fees for Russian drivers and transport companies is very high, however, due to the budget deficit, the authorities are unlikely to go to the liberalization of tax legislation in the transport sector. It is likely that in 2020 the road tax will be increased further. At the same time, no one pays special attention to the discontent of the drivers, because even the protests after the introduction of the Plato system did not lead to anything.
It will be good if the 2020 horsepower tax will serve as an additional incentive to increase earnings, because hoping for the state is currently at least naive.
Over the past years, the duty on the use of transport has been the most ambitious subject of controversy - it was intended to be canceled, to introduce an excise tax instead, or simply to increase or decrease. Therefore, it is better to observe the legitimate innovations on this issue with particular attention, and now people are interested in the question of whether what will be the horsepower tax 2019... After all, the purchase of cars with a large engine displacement today is an unheard-of tribute to fashion, while the formed resolution of the authorities says about a direct proportional relationship between the power of the device and the tax on its maintenance. So it is quite natural that drivers are interested in making another change in legislative framework RF - it is better to learn about the upcoming repayment of duties as soon as possible.
More specifically about the essence of the issue
Nowadays, the tax paid for the volume of the engine is called the transport tax due to its obligatory repayment once a year by Russian car owners. Of course, all drivers will pay differently, since the amount of the tax rate is influenced by the age of the vehicle, the amount of horsepower, and the so-called class, because a large number of current cars have already become a luxury for the ordinary Russian consumer. Also, one cannot fail to note the likelihood of an individual principle of charging fees in a particular region. This leads to horsepower tax calculator 2019 in Moscow and a similar calculation in St. Petersburg or Rostov will not be identical.
The plans of those in power
At the moment, some officials consider the tax rate under consideration to be excessive, while their other colleagues hold an alternative opinion and propose a thorough transformation of the transport duty. The current procedure for calculating taxes is no longer relevant, because for the proceeds from taxation, the authorities are obliged to provide a high-quality road network, which is not observed at this stage. The outcome of the current situation may be the cancellation of duties with a simultaneous increase in the price of fuel.
Of course, today we are not talking about cancellation car taxes by horsepower 2019, but those who nevertheless advocate such an action, state the need for the owners of the cars to pay "double taxes". First of all, this is reflected in the wallet of car owners, whose assets include many years of equipment with a decent supply of "thoroughbred horses" under the hood - such cars move much more slowly than their younger "relatives". In addition, it is necessary to focus on the fact that motorists pay from their own pockets the cost of fuel, which includes the fee, and thus find themselves in a situation where they need to pay off the duty twice (although it is officially modified each time). But, despite a similar system of charging taxes for ordinary drivers throughout the country, this very country cannot boast of first-class highways. And all the work related to the maintenance of the old and the construction of new asphalt roads is performed by companies associated with the oil business. Those ruling forces that agree with the need to eliminate such costs of citizens for using transport intend to shift the financing of the road network onto the shoulders of the aforementioned oil companies. After all, it is these organizations that trade in fuel, the price of which also includes excise duty.
Basic counting mechanisms
Today one thing is clear - car tax per horsepower in 2019 in Russia can not be canceled, which means that it makes sense to consider the methods due to which this indicator is calculated. Honestly, nowadays there are no adjustments in this regard and tax charges will continue to rely on:
- Transport ownership term;
- Vehicle power value;
- Individual duty rate for all regions;
- Increasing coefficient, i.e. in the case of a particular situation, this would be a wealth tax.
Basically, the amount of these charges depends on the number of horsepower under the hood, as already mentioned, in direct proportion. Therefore, people who want to save some personal capital should pay attention to simpler car models, since off-road vehicles promise to increase too much in price in the coming year. Moreover, horsepower tax calculator 2019 rounds the amount of fees, guided by basic arithmetic concepts, that is, in the final value, the penny is omitted.
With this news read:
- Latest news on increasing tax burden in ...
Each car owner must register his vehicle (TC) in accordance with the procedure established by law, and regularly pay the corresponding transport tax. The subtleties of calculating this mandatory payment are regulated by regional laws on transport tax, specifying 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 "How to calculate the car tax?"
Monitor the correct calculation of vehicle tax, as well as timely provide changes in information related to vehicle ownership, and documents confirming the right to tax reliefare obliged to the owners of vehicles themselves.
Calculation of vehicle tax
The amount of automobile transport tax is determined using a standard formula. The amount of horsepower (hp) indicated in the technical passport of the car is sequentially multiplied by the current tax rate, and then by a coefficient calculated as the ratio of the number of full months of car ownership to the total months of the year, that is, by 12.
Example 1.
Let's say we are car owners Renault Logan, the engine power is 75 horsepower and we live in the Moscow region. The transport tax rate in Moscow and Moscow Region for today is 12 rubles. Then the cost of transport tax for 1 year will be:
12 rubles x 75 horsepower \u003d 900 rubles.
Example 2.
Let's say we own a VAZ Priora car for 9 months and live in Moscow. The Moscow rate is 12 rubles per hp. The power of the car is 98 horsepower. Then the cost of transport tax for 9 months will be:
RUB 12 x 98 HP x ((we own a car for 9 months) / (12 months a year)) \u003d 882 rubles.
Car tax is paid only for the period in which the car was registered to a specific owner. For a month of transport transfer from one owner to another, only one owner pays.
The month of car ownership, when calculating the coefficient, is considered complete if the car
- registered with the traffic police from the 1st to the 15th day;
- or removed from the register after the 15th.
In other cases, the month of registration of a car or its removal from registration will be taken into account when calculating the transport tax for the other party to the purchase and sale transaction ().
Transport tax on a luxury car
The formula for calculating the transport tax on a car, the cost of which is more than 3 mil. rub. and if you own it for more than 1 year:
Transport tax amount \u003d (Tax rate) x (L. s) x (Increasing coefficient)
Calculation of tax on cars, the cost of which is more than 3 mil. rub. and if owned for less than 1 year:
Transport tax \u003d (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 value of 3 million to 5 million rubles inclusive, from the year of production 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 production of which has passed from 1 to 2 years;
1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;
2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;
3 - for passenger cars with an average value of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;
3 - for passenger cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.
Online vehicle tax calculator
You can also use the transport tax calculator on the website of the Federal Tax Service (FTS) of Russia.
Horse power 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:
- engine power in hp from.;
- 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, additional, increasing, coefficients () are used. In some cases, this coefficient increases the tax amount by three times. The lists of models and brands of cars that fall under the effect of increasing coefficients are annually updated by the Ministry of Industry and Trade of the Russian Federation.
Table. Transport tax rates in Moscow and Moscow region.
Name of the object of taxation | The tax base | Tax rate (in rubles) | |
(engine power) | |||
Passenger cars | up to 100 liters. from. | up to 73.55 kW | 12 p. |
Passenger cars | over 100 liters. from. up to 125 liters. from. | over 73.55 kW up to 91.94 kW | 25 p. |
Passenger cars | over 125 liters. from. up to 150 liters. from. | over 91.94 kW up to 110.33 kW | 35 p. |
Passenger cars | over 150 liters. from. up to 175 l. from. | over 110.33 kW up to 128.7 kW | 45 p. |
Passenger cars | over 175 liters. from. up to 200 liters. from. | over 128.7 kW up to 147.1 kW | 50 p. |
Passenger cars | over 200 liters. from. up to 225 liters. from. | over 147.1 kW up to 165.5 kW | 65 p. |
Passenger cars | over 225 hp from. up to 250 liters. from. | over 165.5 kW up to 183.9 kW | 75 p. |
Passenger cars | over 250 liters. from. | over 183.9 kW | 150 p. |
Motorcycles and scooters | up to 20 liters. from. | up to 14.7 kW | 7 p. |
Motorcycles and scooters | over 20 liters. from. up to 35 liters. from. | over 14.7 kW up to 25.74 kW | 15 p. |
Motorcycles and scooters | over 35 liters. from. | over 25.74 kW | 50 p. |
Buses | up to 110 l. from. | up to 80.9 kW | 7 p. |
Buses | over 110 liters. from. up to 200 liters. from. | over 80.9 kW up to 147.1 kW | 15 p. |
Buses | over 200 liters. from. | over 147.1 kW | 55 p. |
Trucks | up to 100 liters. from. | up to 73.55 kW | 15 p. |
Trucks | over 100 liters. from. up to 150 liters. from. | over 73.55 kW up to 110.33 kW | 26 p. |
Trucks | over 150 liters. from. up to 200 liters. from. | over 110.33 kW up to 147.1 kW | 38 p. |
Trucks | over 200 liters. from. up to 250 liters. from. | over 147.1 kW up to 183.9 kW | 55 p. |
Trucks | over 250 liters. from. | over 183.9 kW | 70 p. |
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks | (with every horsepower) | (with every horsepower) | 25 p. |
Snowmobiles and snowmobiles | up to 50 liters. from. | up to 36.77 kW | 25 p. |
Snowmobiles and snowmobiles | over 50 liters. from. | over 36.77 kW | 50 p. |
up to 100 liters. from. | up to 73.55 kW | 100 p. | |
Boats, motor boats and other water vehicles | over 100 liters. from. | over 73.55 kW | 200 p. |
up to 100 liters. from. | up to 73.55 kW | 200 p. | |
Yachts and other sailing and motorized vessels | over 100 liters. from. | over 73.55 kW | 400 p. |
Jet skis | up to 100 liters. from. | up to 73.55 kW | 250 p. |
Jet skis | over 100 liters. from. | over 73.55 kW | 500 p. |
Non-self-propelled (towed) ships for which gross tonnage is determined | (from each gross tonnage gross tonnage) | 200 p. | |
Airplanes, helicopters and other aircraft with engines | (with every horsepower) | (with every horsepower) | 250 p. |
Aircraft with jet engines | (from every kilogram of traction) | 200 p. | |
Other water and air vehicles without engines | (per vehicle unit) | 2,000 RUB |
For other regions of Russia, you can find out the transport tax rates.
Video: How the vehicle tax is calculated
Transport tax incentives
Most regional laws are exempt from paying automobile tax veterans and invalids of the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers. The list of Muscovites who are entitled to benefits includes even 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 privilege, and a number of citizens will be able to use the established privilege only if their vehicle is domestically produced and has an engine with a capacity of up to 150 liters. from.
Terms of payment of car tax
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 vehicle owner.
1. Individuals must pay tax on cars no later than December 1 (), based on a tax notice received from the Federal Tax Service along with a completed payment document.
Late payment of vehicle tax will result in a penalty.
IMPORTANT! The tax authorities calculate the transport tax, taking into account data on state registration car. If the car owner is not entitled to preferential tax exemption, then, having not received a tax notification by December 1, the owner of the car is obliged to inform the territorial tax office about the vehicle he has, and get the document necessary to pay the car tax.
ON A NOTE!Only on the basis of a certificate from the internal affairs bodies that the car is on the wanted list, the tax inspectorate can suspend the calculation of the car tax and continue it from the month of return, if the car is found and returned to the owner.
2. Legal entities themselves calculate the transport tax, and make quarterly advance payments (one fourth of the total). If the tax is calculated on an expensive car included in the special list of the Ministry of Industry and Trade, then advance payments are paid immediately, taking into account the required multiplying coefficient. At the end of the year, the rest of the tax must be paid by February 1 of the year following the reporting year, that is, before the deadline for the submission of annual tax returns established by law.
Online check
It will not be possible to find out the amount of transport tax by the state registration number of the car. All data is available only when providing information about the owner of the vehicle.
Car tax liens can be clarified online, through the official websites of government agencies.
1. Personal account of the taxpayer, acting 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 when you personally appear at the tax office, where, after registering the application, you will be given an access password recorded in registration card, the login will be the taxpayer's TIN. When the deadline for calculating tax on a car comes, its amount can be checked using the "Accrued" link by selecting the appropriate taxation object (car). Until the tax is calculated, the results can be viewed in the “Overpayment / debt” column.
2. Portal of State Services, 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, residence address and e-mail, etc.)
Then you need to fill out an application for providing information on tax debt... Information is provided free of charge, no later than 5 working days, as the system forwards the request to the Federal Tax Service.
3. Site Federal Service bailiffs allows you to find out about overdue debt on transport tax ... Without preliminary registration, by entering in the appropriate search lines the full name, date of birth of the debtor and selecting the desired region from the list.
Transport tax is paid annually by all car owners. For individuals, the amount of automobile tax is calculated by the tax service, however, the correctness of these calculations must be controlled by citizens on their own.
If inaccuracies are found, taxpayers are obliged to inform the Federal Tax Service of the mistakes made and the need to make appropriate changes. Thanks to the development of modern technologies, it is possible to clarify and correct the calculations received from the tax authorities not only with a personal appearance at the tax office or by sending registered letters by mail, but also online, through the personal account of the taxpayer.
Transport tax Is a type of mandatory payment for citizens who own a car registered in the territory of the Russian Federation. To calculate in 2019, you will need to know the amount of horsepower and the rate of transport tax, depending on the place of registration. To make the calculation easier, use an online calculator that allows you to calculate transport tax in just a few clicks. You only need a vehicle registration certificate or vehicle registration certificate.
Deadline for payment of transport tax for 2018 individuals : no later than 01.12.2019;
How to calculate transport tax?
To calculate the amount of tax on a car, you must fill in all available fields carefully.
- Calendar year. Indicate the year for which you want to calculate the amount of transport tax.
- Region. The transport tax rate changes depending on the region. Mark the subject of the federation in which the car is registered (do not confuse with the region of residence).
- Vehicle. The calculator is able to calculate the transport tax for various types of transport, be it a car or a motorcycle. Also available are bus, truck, boat, boat, snowmobile and more.
- Engine power. Measured in horsepower. If you do not know the exact meaning, you can see this information in the TCP or the vehicle registration certificate.
- The period of vehicle ownership. This value is indicated in months. If the vehicle was owned throughout the year, then you need to indicate "12", if less, then the exact number of months.
After filling in all the values, the exact amount of transport tax for the required period is automatically calculated. It should also be noted that all calculations are for informational purposes only and are not grounds for paying the amount received.
2019 Vehicle Tax Rate: Searchable Table by Region
The table provides a summary of all known transport tax rates for different modes of transport, depending on the selected region. For a quick search, enter the region you want in the search field.
Region | Rate RUB for 1 hp | 0 - 100 | 101 - 150 | 151 - 200 | 201 - 250 | 251 - ∞ |
---|---|---|---|---|---|
No matches found | |||||
Adygea, republic | 10 | 20 | 40 | 70 | 130 |
Altai region | 10 | 20 | 25 | 60 | 120 |
Altai, republic | 10 | 14 | 20 | 45 | 120 |
Amur region | 15 | 21 | 30 | 75 | 150 |
Arhangelsk region | 14 | 24 | 50 | 75 | 150 |
Astrakhan region | 14 | 27 | 48 | 71 | 102 |
Bashkiria, republic | 25 | 35 | 50 | 75 | 150 |
Belgorod region | 15 | 25 | 50 | 75 | 150 |
Bryansk region | 10 | 18 | 40 | 75 | 130 |
Buryatia, republic | 9.5 | 17.9 | 25.5 | 38.3 | 76.5 |
Vladimir region | 20 | 30 | 40 | 75 | 150 |
Volgograd region | 9 | 20 | 40 | 75 | 150 |
Vologodskaya Oblast | 25 | 35 | 50 | 75 | 150 |
Voronezh region | 25 | 35 | 50 | 75 | 150 |
Dagestan, republic | 8 | 10 | 35 | 50 | 105 |
Jewish Autonomous Region | 8 | 16 | 40 | 60 | 95 |
Transbaikal region | 7 | 10 | 20 | 33 | 65 |
Ivanovo region | 10 | 20 | 35 | 60 | 120 |
Ingushetia, republic | 5 | 7 | 10 | 30 | 40 |
Irkutsk region | 10.5 | 14.5 | 35 | 52.5 | 105 |
Kabardino-Balkaria, republic | 7 | 15 | 35 | 65 | 130 |
Kaliningrad region | 2.5 | 15 | 35 | 66 | 147 |
Kalmykia, republic | 11 | 22 | 47 | 75 | 150 |
Kaluga region | 10 | 25 | 50 | 75 | 150 |
Kamchatka Krai | 9 | 24 | 40 | 68 | 130 |
Karachay-Cherkessia, republic | 7 | 14 | 25 | 35 | 95 |
Karelia, republic | 6 | 30 | 50 | 75 | 150 |
Kemerovo region | 8 | 14 | 45 | 68 | 135 |
Kirov region | 20 | 30 | 44 | 60 | 120 |
Komi Republic | 15 | 20 | 50 | 75 | 150 |
Kostroma region | 14 | 26.8 | 38 | 60 | 120 |
Krasnodar region | 12 | 25 | 50 | 75 | 150 |
Krasnoyarsk region | 5 | 14.5 | 29 | 51 | 102 |
Crimea, republic | 5 | 7 | 15 | 20 | 50 |
Kurgan region | 10 | 27 | 50 | 75 | 150 |
Kursk region | 15 | 22 | 40 | 70 | 150 |
Leningrad region | 18 | 35 | 50 | 75 | 150 |
Lipetsk region | 15 | 28 | 50 | 75 | 150 |
Magadan Region | 6 | 8 | 12 | 18 | 36 |
Mari El, republic | 25 | 35 | 50 | 90 | |
Moscow, city | 12 | 35 | 50 | 75 | 150 |
Mordovia, republic | 17.3 | 25.9 | 37.9 | 75 | 150 |
Moscow region | 10 | 34 | 49 | 75 | 150 |
Murmansk region | 10 | 15 | 25 | 40 | 80 |
Nenets Autonomous District | 0 | 25 | 50 | ||
Nizhny Novgorod Region | 22.5 | 31.5 | 45 | 75 | 150 |
Novosibirsk region | 6 | 10 | 30 | 60 | 150 |
Omsk region | 7 | 15 | 30 | 45 | 90 |
Orenburg region | 0 | 15 | 50 | 75 | 150 |
Oryol Region | 15 | 35 | 50 | 75 | 150 |
Penza region | 15 / 21 | 30 | 45 | 75 | 150 |
Perm region | 25 | 30 | 50 | 58 | |
Primorsky Krai | 18 | 26 | 43 | 75 | 150 |
Pskov region | 13 / 15 | 25 | 50 | 75 | 150 |
Rostov region | 12 | 15 | 45 | 75 | 150 |
Ryazan Oblast | 10 | 20 | 45 | 75 | 150 |
Samara Region | 16 | 20 | 45 | 75 | 150 |
Saint Petersburg, city | 24 | 35 | 50 | 75 | 150 |
Saratov region | 14 | 30 | 50 | 75 | 150 |
Sakhalin Region | 10 | 21 | 35 | 75 | 150 |
Sverdlovsk region | 2.5 | 9.4 | 32.7 | 49.6 | 99.2 |
North Ossetia, republic | 7 | 15 | 20 | 45 | 90 |
Sevastopol, city | 5 | 7 | 25 | 75 | 100 |
Smolensk region | 10 | 20 | 40 | 60 | 100 |
Stavropol region | 7 | 15 | 36 | 75 | 120 |
Tambov Region | 20 | 30 | 50 | 75 | 150 |
Tatarstan, republic | 25 | 35 | 50 | 75 | 150 |
Tver region | 10 | 21 | 30 | 45 | 90 |
Tomsk region | 5 | 8 | 20 | 30 | 75 |
Tula region | 10 | 25.4 | 50 | 75 | 150 |
Tuva, republic | 7 | 11 | 20 | 30 | 70 |
Tyumen region | 10 | 30 | 34 | 40 | 66 |
Udmurtia, republic | 8 | 20 | 50 | 75 | 100 |
Ulyanovsk region | 12 | 30 | 45 | 65 | 115 |
Khabarovsk region | 12 | 16 | 30 | 60 | 150 |
Khanty-Mansi Autonomous Okrug | 5 | 7 | 40 | 60 | 120 |
Khakassia, republic | 6 | 15 | 25 | 40 | 75 |
Chelyabinsk region | 7.7 | 20 | 50 | 75 | 150 |
Chechnya, republic | 7 | 11 | 24 | 48 | 91 |
Chuvashia, republic | 13 | 23 | 50 | 75 | 150 |
Chukotka Autonomous Okrug | 5 | 7 | 10 | 15 | 30 |
Yakutia, republic | 8 | 13 | 17 | 30 | 60 |
Yamalo-Nenets Autonomous District | 15 | 24.5 | 25 | 37.5 | 75 |
Yaroslavl region | 15.8 | 28.1 | 45 | 68 | 145 |
Last changes?
Small adjustments are constantly made to the procedure for paying and calculating transport tax.
- So the declaration for 2018 must be submitted on a new sample form (Order dated November 26, 2018 No. ММВ-7-21 / [email protected]).
- The multiplying coefficient associated with the cost of the car above 3 million rubles has changed in 2019. The list of vehicles that fall under the law has also radically changed. There are over 900 models on the list this year, up from 708 last year.
Privileges
The company loses transport tax benefits if the payment is not made by the owner of the organization. The list of documents confirming the benefits has been clarified, these include:
- report on payments in paper or electronic form;
- report from personal account from the Platon portal, subject to the availability of a qualified digital signature.
In 2018, the state wrote off the transport tax debts that had formed before 2015 to individuals and some entrepreneurs. This was stated by Russian President Vladimir Putin during one of his addresses on television. You can check the write-off of debts in tax office or through the website "Gosuslugi".
Who is exempt from paying transport tax and has benefits? The owners of electric vehicles should breathe a sigh of relief, because they have been fully exempted from paying the car tax. Also released:
- disabled people whose car has a power of less than 10 hp;
- tractors, combines and other vehicles specified in clause 2 of Art. 358 of the Tax Code of the Russian Federation.
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