Transport tax hmao yugra. Transport tax calculator - Khanty-Mansi Autonomous Okrug-Yugra

OSAGO changes. The priority form of compensation for damage will now be refurbishment at a service station. More details

Tax and advance tax payments are made by taxpayers to the budget at the location of vehicles in the manner and terms established by the laws of the subjects Russian Federation... At the same time, the deadline for paying tax for taxpayers who are organizations cannot be set earlier than the deadline provided for in paragraph 3 of Art. 363.1 of the Tax Code of the Russian Federation. The amount of tax is calculated taking into account the number of months during which the vehicle was registered to the taxpayer, based on the results of each tax period on the basis of documented data on vehicles subject to taxation (Articles 52 and 54 of the Tax Code of the Russian Federation).

The subject of the Russian Federation : Khanty-Mansi Autonomous Okrug - Yugra

OKTMO : 71800000

Payment deadline (for 2016) for individuals. persons: no later than 01.12.2017

Due date (for 2016) for organizations:Tax - 10.02.2017 Advance payments - no later than 30.04.2015, no later than 31.07.2015, no later than 31.10.2015

The calculator will help to calculate the transport tax for 2018 and 2017 for the city of Surgut, Nizhnevartovsk, Nefteyugansk, Khanty-Mansiysk, Kogalym, Nyagan, Megion, Raduzhny, Langepas, Pyt-Yakh and other settlements of the Khanty-Mansiysk Autonomous Okrug - Yugra.

Besides payment transport tax, to drive a car you need buy a CTP policy.Casco - this is voluntary insurance vehicle (Vehicle) from damage, theft or theft, which is acquired at the request of the vehicle owner. It is important to understand that OSAGO - this is compulsory insurance civil liability of vehicle owners to third parties: payments under the policy are made in favor of the victim, and comprehensive insurance is voluntary property insurance, which protects the interests of the policyholder (beneficiary) regardless of his fault. Therefore, unlike OSAGO, casco cost are not regulated by the state, but are established by the insurance company itself. Buy comprehensive insurance and insurance policy possible in insurance companies.

Payment of transport tax in Khanty-Mansi Autonomous Okrug for 2018

The transport tax in the Khanty-Mansi Autonomous Okrug for 2018 is undergoing a number of significant changes, therefore many citizens are interested in what taxation will be. The KhMAO tax is a regional one, and local authorities will be in charge of its control, however, changes that affect, in principle, the entire tax system are indicated separately in the legislation.

Payment procedure

Organizational taxpayers calculate the amount of tax and the amount of the advance payment on their own. Advance payments of tax and tax are paid to the budget at the location of the vehicle.

Organizations calculate the amount of tax advance payments at the end of a certain reporting period (from the first to the last quarter).

Organizational taxpayers must pay:

• Tax advance payments - no later than the last day of the month following the completed reporting period.
• The full amount of tax at the end of the tax period - no later than February 10 of the year following the completed tax period.

Legal entities pay transport tax on the basis of tax noticessent by the tax authorities. The amount of tax payable by taxpayers who are citizens is calculated by the tax authorities on the basis of the information provided in tax authorities bodies that implement state registration vehicles on the territory of the Russian Federation.

Individuals must pay transport tax in general order in term not later than December 1 of the year following the completed tax period, that is, the tax in 2018 is paid accordingly at the rates for 2016, the rates were set for 2016, and for 2018 car tax - until December 01 of the next year.

Calculating with a calculator

The authorities were concerned about the convenience of calculating tax payments for the population, therefore, the KhMAO 2018 calculator for transport tax was created - an online program that independently calculates tax payments. The program is quite simple to use, since you must enter the necessary data in the corresponding columns of the online calculator, and then select the calculation button.

The Khanty-Mansiysk District has always been distinguished by rather low financial rates, so vehicle owners will, on average, pay about 1,500 rubles a year, although residents of the capital charge 2-3 times more for such manipulations.

It is difficult to calculate the amount of payments without qualified assistance, since for this it will be necessary to take into account a lot of nuances, while an online calculator in calculations for Russians will be an excellent assistant and will not allow making gross mistakes.

In the calculator, special attention should be paid to the brand of the vehicle, power and the region where it is registered, the program will easily calculate the remaining data on its own.

Car owners will receive receipts for payment in the spring, but payments for them will have to be made until mid-summer, the car owner may receive a fine for late payments.

The tax rate for 2017-2018 on transport tax in Khanty-Mansiysk is determined depending on the engine power, gross tonnage of the vehicle, jet engine thrust, vehicle category, as well as on the date of production of the car, calculated per horsepower of the car's engine power. kilogram of thrust force of a jet engine, register ton of a car or in the following dimensions a unit of a vehicle.

To calculate the transport tax on your own, you need to multiply the power of the existing car (in hp) by the tax rate. It is taken into account that since 2015, an increased coefficient of transport tax has been applied on cars whose value is more than three million rubles.

The tax authorities provide assistance in the calculations, since the final tax amount will depend on the category of the car, its power and make, services recommend using an online calculator. The most accurate calculation is achieved by the usual multiplication by the car power tax rate (taking into account the increasing coefficient for expensive cars).

Transport tax incentives

The legislation of Ugra establishes preferential categories of organizations and citizens who are exempt from paying tax or pay it at a lower discount. In the Khanty-Mansiysk Autonomous Okrug, the same rules apply as in other cities for benefits.

Tax exemptions:

For passenger cars with engine power up to and including 200 HP, scooters and motorcycles not counting engine power, snowmobiles and snowmobiles with engine power up to and including 50 HP, motor boats with engine power up to 50 HP:

• 1) Participants of the ChNPP.
• 2) People with disabilities from 1 to 3 groups.
• 3) Benefits are provided to retired Heroes of the Soviet Union, Heroes of the Russian Federation.
• 4) War veterans and participants of the Great Patriotic War.
• 5) Participants of the labor front during the Great Patriotic War since 1941.
• 6) Citizens who were dismissed from military service or those called up for military training, who performed their international duty in the Republic of Afghanistan and in other countries where hostilities were and are being conducted.

A preferential rate can only be applied to one vehicle from each vehicle category listed above.

There are preferential positions for tax payments and large families. One of the parents or adoptive parents in large family are completely exempt from tax - for one registered car with an engine capacity of up to and including 250 hp.

If the taxpayer is an individual specified in this article, more than one vehicle of the same category is registered, tax incentives on the basis of a written application at the choice of the taxpayer defining one vehicle for each preferential category.

A document confirming the fact that an individual belongs to the small indigenous peoples of the North who live in the Khanty-Mansi Autonomous Okrug - Ugra (Nenets, Khanty, Mansi) is a passport, a birth certificate, an official court decision on establishing the nationality of a citizen, which entered into force.

Have a ride, and that's enough! Ugra authorities decided to abolish the zero rate of transport tax

The Ugra government intends to abolish the zero rate of transport tax on cars with a capacity of up to 150 hp, introduced in the region two years ago. The corresponding decision establishing a new procedure for calculating the tax was made during the last meeting of the regional authorities.

In total, the decision concerns six district tax laws and is generally aimed at increasing district revenues. The most notable changes will occur in the law on the rate of transport tax. First, the authorities intend to abolish the zero rate for cars with a capacity of up to 150 horse power... In particular, the rate for cars up to 100 horsepower will be set at 5 rubles; power up to 150 horsepower - 7 rubles. a number of categories of citizens will receive tax exemption, including veterans of the Great Patriotic War, liquidators of the consequences of the disaster at the Chernobyl nuclear power plant, and so on. In addition, pensioners will receive a 50% exemption of the tax, while all concessions will apply to cars with a capacity of up to 200 horsepower.

Secondly, transport tax rates will rise in all other categories. For example, for a car with a capacity of 150 to 200 hp. it will be 40 rubles; for cars with engine from 200 to 250 hp - 60 rubles. The most serious increase awaits the category "over 250 hp" - happy owners of such cars will pay 120 rubles for each "horse". For example, the Toyota Land Cruiser 200 SUV with a gasoline engine of 309 hp, so beloved by the wealthy population of Khanty-Mansiysk and other cities of the region. will cost its owner 37 thousand rubles annually. Motorcyclists, owners of buses, trucks and all kinds of vehicles should also expect an increase in transport rates.

The amendments to the law will come into force in 2016. At the same time, it should be noted that according to the information of the department of finance of the district, the budget of the region will receive about 400 million rubles within two years of the law. Recall that the revision of the transport tax rates has been discussed in Ugra since the end of last year: their growth was planned as part of measures to optimize costs and increase revenues, taken by the Okrug government to reduce budget deficit and reduction of public debt. However, the initial decision assumed the introduction of amendments already from 2015, due to this, the treasury of the Khanty-Mansi Autonomous Okrug was supposed to receive 305 million rubles annually.

Vehicle Tax Calculator

This calculator is designed to make it easier for a person to determine the amount of tax payment that he must pay for owning a registered vehicle. This type of tax is paid by all owners, both physical and legal entities... Payment of transport tax is a prerequisite for the vehicle owner, even if he does not use it.

Last changes

• From January 1, 2018, a single multiplying factor has been applied for vehicles worth from 3 to 5 million rubles. and it is 1.1. Previously, this coefficient depended on the year of manufacture of the car.
• Since 2014, a multiplying coefficient has been introduced for vehicles worth over RUB 3 million.

How to calculate transport tax?

• region where the vehicle is registered;
• the period for which it is necessary to carry out the calculation;
• vehicle type;
• vehicle engine power.

Calculating vehicle tax is quite simple: you need to multiply the tax rate by the horsepower of your vehicle. If you need to calculate the tax amount for a period of less than one year, then the result is multiplied by the required number of months and divided by the number of months in a year.

When calculating transport tax, remember some of the nuances. These include:

• The period for which the amount is calculated is determined from the moment the vehicle is registered.
• This tax is levied on all owners of registered vehicles that are equipped with an engine, for example, a car and truck, buses, airplanes, boats, boats, etc.
• The tax rate depends on the region of the country. Depending on the engine power and the type of vehicle, the constituent entities of the Russian Federation legally establish the rate of the calculated tax. Along with this, these entities have the authority to establish transport tax incentives. Before paying, carefully read their list. If it indicates your social status, contact the tax authorities at the place of registration of the vehicle with an application for benefits. It should be accompanied by documentary evidence that you have benefits (copies of documents). Based on the originals provided, they will be certified by FTS officials. This will allow you to take advantage of the benefits in the future and take them into account when calculating the transport tax.

Increasing coefficients for expensive cars

Increasing coefficients are provided only for cars with a price higher than RUB 3,000,000. The values \u200b\u200bof the coefficients are presented in the table:

Transport tax in Surgut

Use the transport tax calculators in Surgut to get the tax amount. The calculator takes into account the region of calculation, as well as the characteristics of the car and gives the result with a minimum error. The settlement region is the Khanty-Mansiysk Autonomous Okrug-Yugra.

Tax calculator in Surgut

Calculation result

Transport tax rate in Surgut

The transport tax rate is determined by regional authorities at their discretion, and can change the rate at any time. The rate depends on the amount of horsepower in the car. There are 5 rates. The first for cars up to 75 horsepower, it is 0 (a nice moment), the second for cars from 75 to 100 horsepower, the third from 100 to 150, the fourth for vehicles from 150 to 200, the fifth from 200 to 250 horses and the last for cars over 250 horsepower. Data on basic rates in the city of Surgut (Khanty-Mansiysk Autonomous Okrug-Yugra) are presented in the table below.

Transport tax incentives for pensioners in Surgut

In accordance with the legislation of the Russian Federation, some categories of citizens are entitled to 100% privileges to pay the transport tax for one car, but at the moment nothing is said about pensioners in the legislation, so there are no benefits for them. However, very often pensioners fall into the category of citizens who are eligible for benefits. Such as Disabled persons of groups 1 and 2, participants of the Second World War, parents of large families, victims of the Chernobyl disaster, etc. All of these persons are entitled to a full discount on the amount of vehicle tax. However, to obtain it, you must provide the relevant documents to the tax authorities.

Other benefits

1. Benefits for WWII veterans

2. Former minors in detention facilities

The exemption is 100% of the vehicle tax and applies to passenger cars up to 200 horsepower.

3. Veterans and disabled combatants

The exemption is 100% of the vehicle tax and applies to passenger cars up to 200 horsepower.

4. Heroes of Russia or the Soviet Union, citizens awarded the Order of Glory of three degrees

The exemption is 100% of the vehicle tax and applies to passenger cars up to 200 horsepower.

5. Disabled people of the first and second groups

The exemption is 100% of the vehicle tax and applies to passenger cars up to 200 horsepower.

6. Persons whose car power is less than 70 horsepower

The exemption is 100% of the vehicle tax and applies to passenger cars up to 70 horsepower.

7. One of the guardians of a disabled person from childhood, recognized by the court incapacitated

The exemption is 100% of the vehicle tax and applies to passenger cars up to 200 horsepower.

8. Victims of the disaster at the Chernobyl nuclear power plant

The exemption is 100% of the vehicle tax and applies to passenger cars up to 200 horsepower.

9. 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

The exemption is 100% of the vehicle tax and applies to passenger cars up to 200 horsepower.

The transport tax in the Khanty-Mansi Autonomous Okrug for 2019 is undergoing a number of significant changes, so what the taxation will be is of interest to many citizens. The KhMAO tax is a regional one, and local authorities will be in charge of its control, however, changes that affect, in principle, the entire tax system are indicated separately in the legislation.

Payment procedure

Organizational taxpayers calculate the amount of tax and the amount of the advance payment on their own. Advance payments of tax and tax are paid to the budget at the location of the vehicle.

Organizations calculate the amount of tax advance payments at the end of a certain reporting period (from the first to the last quarter).

Organizational taxpayers must pay:

• Tax advance payments - no later than the last day of the month following the completed reporting period.
• The full amount of tax at the end of the tax period - no later than February 10 of the year following the completed tax period.

Legal entities pay transport tax on the basis of tax notifications sent by the tax authorities. The amount of tax payable by taxpayers who are citizens is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles on the territory of the Russian Federation.

Individuals are obliged to pay transport tax in a general manner no later than December 1 of the year following the completed tax period, that is, the tax in 2019 is paid accordingly at the rates for 2016, the rates were set for 2016, and for 2019 the car tax - until December 01 of the next year.

Calculating with a calculator

The authorities were concerned about the convenience of calculating tax payments for the population, so the KhMAO 2019 calculator for transport tax was created - an online program that independently calculates tax payments. The program is quite simple to use, since you must enter the necessary data in the corresponding columns of the online calculator, and then select the calculation button.

The Khanty-Mansiysk District has always been distinguished by rather low financial rates, so vehicle owners will, on average, pay about 1,500 rubles a year, although residents of the capital charge 2-3 times more for such manipulations.

It is difficult to calculate the size of payments without qualified assistance, since for this it will be necessary to take into account a lot of nuances, while an online calculator in calculations for Russians will be an excellent assistant and will not allow making gross mistakes.

In the calculator, special attention should be paid to the brand of the vehicle, power and the region where it is registered, the program will easily calculate the remaining data on its own.

Car owners will receive receipts for payment in the spring, but payments for them will have to be made until mid-summer, the car owner may receive a fine for late payments.

The tax rate for 2017-2019 on transport tax in Khanty-Mansiysk is determined depending on the engine power, gross tonnage of the vehicle, jet engine thrust, vehicle category, as well as on the date of production of the car, calculated per horsepower of the car's engine power, kilogram of thrust force of a jet engine, register ton of a car or in the following dimensions a unit of a vehicle.

To calculate the transport tax on your own, you need to multiply the power of the existing car (in hp) by the tax rate. It is taken into account that since 2015, an increased coefficient of transport tax has been applied on cars whose value is more than three million rubles.

The tax authorities provide assistance in the calculations, since the final tax amount will depend on the category of the car, its power and make, services recommend using an online calculator. The most accurate calculation is achieved by the usual multiplication by the car power tax rate (taking into account the increasing coefficient for expensive cars).

Transport tax incentives

The legislation of Ugra establishes preferential categories of organizations and citizens who either pay it at a lower discount. In the Khanty-Mansiysk Autonomous Okrug, the same rules apply as in other cities for benefits.

Tax exemptions:

For passenger cars with engine power up to and including 200 HP, scooters and motorcycles not counting engine power, snowmobiles and snowmobiles with engine power up to and including 50 HP, motor boats with engine power up to 50 HP:

• 1) Participants of the ChNPP.
• 2) People with disabilities from 1 to 3 groups.
• 3) Benefits are provided to retired Heroes of the Soviet Union, Heroes of the Russian Federation.
• 4) War veterans and participants of the Great Patriotic War.
• 5) Participants of the labor front during the Great Patriotic War since 1941.
• 6) Citizens who were dismissed from military service or called up for military training, who performed their international duty in the Republic of Afghanistan and in other countries where hostilities were and are being conducted.

A preferential rate can only be applied to one vehicle from each vehicle category listed above.

There are preferential positions for tax payments and large families. One of the parents or adoptive parents in a large family is completely exempted from paying tax - for one registered car with an engine capacity of up to 250 hp inclusive.

If more than one vehicle of the same category is registered for a taxpayer who is an individual referred to in this article, tax incentives are granted on the basis of a written application at the choice of the taxpayer defining one vehicle for each preferential category.

A document confirming the fact that an individual belongs to the small indigenous peoples of the North who live in the Khanty-Mansi Autonomous Okrug - Ugra (Nenets, Khanty, Mansi) is a passport, a birth certificate, an official court decision on establishing the nationality of a citizen, which entered into force.

Any car owner is required to pay an annual vehicle tax. Its correct calculation will help to make a transport tax calculator - Khanty-Mansiysk Autonomous Okrug-Yugra. If you own two or more vehicles, the transport tax calculator for the Khanty-Mansiysk Autonomous Okrug-Yugra will help you calculate the tax on each of them.

Post the calculation of transport tax on your iframe website:

Calculation result

Enter data...

The rates for calculating the transport tax, which is valid in the region - Khanty-Mansiysk Autonomous Okrug - Yugra, vary from 12 to 150 rubles per 1 hp, based on the power of the car. In particular, for a small car (up to 100 hp) you will have to pay about 1200 rubles a year. And, for example, in St. Petersburg the tax on the same car will cost about 2,400 rubles a year. A very significant difference. In accordance with the law of the city of Moscow "On transport tax", individuals undertake to pay transport tax before October 03 of the year following the expired tax period.

What categories of citizens can receive tax benefits? (region Khanty-Mansi Autonomous Okrug-Yugra)

• Heroes of Russia
• Heroes of the Soviet Union
• disabled people of groups 1 and 2
• veterans and invalids of the Great Patriotic War and military operations
• former juvenile concentration camp prisoners
• one of the parents (adoptive parent, guardian) of a disabled child
• citizens-owners of a car with a capacity of up to 70 hp
• other.

According to the legislation of the Russian Federation, a few years ago all vehicles began to be taxed, and if the cost of a car exceeds 3 million rubles, the transport tax increases (the so-called luxury tax). Our vehicle tax calculator would be created precisely so that interested car owners could calculate the amount necessary to pay off the tax on their car.

Our calculator in the Khanty-Mansiysk Autonomous Okrug-Yugra region contains all real-time base rates, and when you enter the initial data, the calculator will tighten all the base rates for the selected region, that is, the calculator will help you calculate the amount of transport tax, in whatever region of Russia you were not, and no matter how much horsepower you have in your car. As a result, you will receive the exact amount of transport tax. Same, transport calculator to inform you about the transport tax applicable to the same vehicle in 2015, 2016 and of course in 2017.

How to use the transport tax calculator (Khanty-Mansiysk Autonomous Okrug-Yugra)?

All you need to use the calculator is your car data. So, the first thing you need to enter is the calculation region. This is the region in which you are located and registered, to the address of this region you will receive letters from tax office with a request to pay tax (for late payment, the legislation of the Russian Federation obliges to pay a fine). The second item after choosing the region is the year of calculation - the year for which you need to calculate the transport tax. If you need to calculate tax for the present, check 2017. The next item available to us is the number of months of ownership. This item will be useful for those who need to calculate tax not for a whole year, but for several months. After all, for example, it may turn out that you are selling a 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 by itself. The fourth item of the calculator is the vehicle category. Here you select the vehicle for which you are interested in tax. Indeed, in addition to cars, other vehicles are also taxed - ATVs, motorcycles, snowmobiles and others. The most pressing and pressing issue is passenger cars, almost everyone has them. Our calculator is able to calculate the tax on absolutely any vehicle. The next item is the amount of horsepower.

Based on this value, all base rates are formed for different regions. Regional rates apply for each of the following intervals: 50-100 HP, 100-150 HP, 150-200 HP, 200-250 HP, more than 250 HP for the Khanty region. Mansi Autonomous Okrug-Yugra. For example, the rate for cars from 50 to 100 hp is 3 rubles, and on cars from 150 to 200 - 30 rubles. Horsepower has a direct impact on the amount of vehicle tax, because it is on 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 - a multiplying coefficient is charged on the tax, that is, the amount of tax will increase from 1.2 to 2.5 times. After filling in all these points, you just have to press the calculate button, and in a few seconds the calculator will give you the exact amount of transport tax.

The system of transport taxation is undergoing a number of significant changes today, therefore, what will be the transport tax in the Khanty-Mansi Autonomous Okrug for 2017 , many citizens are interested. Tax KhMAO is considered regional, and local authorities will be engaged in its control, however, it is worth talking about the changes that will affect the entire taxation system.

Regional taxes are controlled by local authorities, but their calculation is legally based on generally accepted taxation rules, which the authorities have recently begun to change frequently. The generally accepted tax rates are set by representatives of the authorities at the federal level, but they leave the regional authorities the right not to make them ten times more.

Separately, it is necessary to pay attention to the fact that the amount of tax payments depends on the amount of horsepower, moreover, in many respects, the maximum tax amount, because the power of the vehicle is multiplied by the statutory rate. Vehicle power exceeding 150 horsepower compels representatives tax system to calculate the tax according to different rules, therefore, taxes on cars by horsepower in 2017 in the Khanty-Mansi Autonomous Okrug will not be the same. And it must be said that more specific data on this issue can be obtained only from local authorities.

The information in the bill on the transport tax says that car owners are obliged, after the official replacement of their engine, to report the manipulations made to traffic police and receive from them a document that confirms their conduct. It is the capacity that will affect the size of the tax, so there is no need to delay the holding of this event, especially since the authorities still have the opportunity to round the initial amount up (of course, it comes about a penny, no one can add a few hundred rubles to the receipt).

The authorities were concerned about the convenience of calculating tax payments for the population, so they created transport tax calculator KhMAO 2017 - online a program that calculates tax payments independently. It is quite simple to use the program, because you just need to enter the corresponding data in the corresponding columns of the online calculator, and then press the calculation button.

The Khanty-Mansiysk District is distinguished by rather low financial rates, so on average, vehicle owners will pay about 1,500 rubles a year, although Muscovites charge 2-3 times more for such manipulations. It will definitely not work to calculate the amount of payment without qualified assistance, because for this you will need to find out a lot of nuances, while the calculator will become an excellent assistant in calculations for Russians and will not allow you to make many mistakes. Particular attention in the calculator should be paid to the brand of the vehicle, power and the region where it is registered, the program will easily do the rest of the work on its own.

Car owners will receive receipts for the payment in the spring, but they will have to pay for them until mid-summer, although the car owner may be fined for late payments.

Naturally, transport tax in Khanty-Mansi Autonomous Okrug in 2017 provides benefits, but only representatives of certain categories of the population can count on them, and these include the heroes of the former union, members of the liquidators of the Chernobyl accident and the disabled. Forget about paying transport tax can also be the person who drives a car, the capacity of which is 70 horsepower, although in modern times it will be incredibly difficult to find a vehicle with such an engine.

Disabled retirees whose vehicles have a manual control box are also exempt from tax payments, but the capacity of their car must be less than 100 horsepower, although they don't need more powerful cars. The owner of a car that is listed in theft can apply for the abolition of tax payments, but for this, the person will first have to get a certificate of this from the police, otherwise it will not be possible to demand the termination of tax payments.

Recently, the authorities discussed the possible abolition of the transport tax, not only in the Khanty-Mansi Autonomous Okrug, but throughout the country as a whole, but representatives of the Ministry of Finance spoke out strongly against such an innovation, because today taxes are the only method of filling the state budget. Perhaps in the future data tax payments will be replaced by an excise tax, especially since such a bill has already been discussed several times, but so far there is no need to discuss any special changes in this matter.

The main purpose of the transport tax is to compensate for the damage that transport brings to roads and the environment. This tax is regulated not only by the provisions of Chapter 28 of the Tax Code of the Russian Federation, but also by regional regulations... The decisions made by local legislators determine the size of tax rates, benefits, procedure and deadline for tax payment, etc.

What affects the size of the tax, and what will be the rate of transport tax by region in 2018 for motorists, we will discuss further.

What determines the rates of transport tax

The basic rates of the transport tax are contained in Art. 361 of the Tax Code of the Russian Federation. Local authorities have the right to increase or decrease them by their laws, but not more than 10 times. Regional tax rates can be differentiated, that is, their size can depend on the environmental class or on the "age" of the car.

The tax rate for a car depends on the power of its engine. The rate is set in rubles per horsepower. For example, if for a passenger car with an engine power of 100 horsepower, a rate of 2.5 rubles is applied, the car owner will have to pay 2500 rubles. (100 hp x 2.5 rubles).

For expensive cars with an average cost of 3 million rubles. increasing coefficients are applied to the transport tax rate, taking into account the year of their issue (clause 2 of article 362 of the Tax Code of the Russian Federation). The list of such cars is posted on the website of the Ministry of Industry and Trade of the Russian Federation until March 1 of the current tax period.

In addition, if the car was bought or sold during the tax period, that is, it was owned by the owner for not a full year, in addition to the vehicle tax rate, a special vehicle ownership ratio is applied, which is the ratio of the number of months of ownership to the number of months in the period. For example, a car was sold on October 5, while in possession of 9 full months years, then a factor of 0.750 (9 months: 12 months) should be applied.

If the region has not established its own tax rates for transport tax, the basic tariffs established Tax Code RF.

For individuals, individual entrepreneurs and organizations tax rates do not differ, because the tax base is the characteristics of the vehicle itself. Only organizations should independently determine the amount of tax, and individuals and individual entrepreneurs receive a receipt from the IFTS with the already calculated amount to be paid.

Transport tax 2018: rates in the regions of the Russian Federation

Today, practically all constituent entities of the Russian Federation have their own legislation on transport tax. Regions have the right to establish higher rates, and can also annually amend laws on transport tax, changing the size of tax rates on transport tax up or down, taking into account the restrictions established by tax legislation. The same applies to changes in benefits, procedure and timing of payment, etc.

At the federal level, in 2018, changes will affect the multiplying coefficients for expensive cars (Law No. 335-FZ of November 27, 2017). In the new year, the coefficients for vehicles worth from 3 to 5 million rubles will be reduced to 1.1, from the year of production of which no more than 3 years have passed (clause 2 of article 362 of the Tax Code of the Russian Federation).

New transport tax rates in 2018 will not be everywhere. In a number of regions, they will remain at the level of 2017, and in some regions they will grow only for certain categories of transport. For example, in the Astrakhan region, the regional duma decided to increase the transport tax rate for 2018 for motorcycles and scooters with an engine power of 35 hp, buses and trucks with an engine power of 200 hp, and cars the increase did not affect (the law of the Astrakhan region of 13.07.2017 No. 38/2017-OZ).

The burden of transport tax remains the most significant (from 20 rubles per 1 hp of passenger cars) for car owners of St. Petersburg, the republics of Bashkortostan, Mari El, Tatarstan, Tambov, Nizhny Novgorod, Vladimir, Vologda, Voronezh, Kirov regions, Perm Territory ...

Relatively low tax rates on the transport tax in 2018 will remain in Ingushetia, Sakha-Yakutia, Magadan Oblast, Trans-Baikal Territory, Crimea and Chukotka.

Transport tax rates table by region

For clarity, we have compiled an up-to-date table of rates for all constituent entities of the Russian Federation. It contains all the currently known transport tax rates for cars and trucks that will be applied by Russian regions in 2018.