How to get a discount on transport tax. Savings on the car due to vehicle tax incentives
When owning a vehicle, a person or organization is a taxpayer in this area of \u200b\u200bfees. This implies an annual deduction of a certain amount according to the developed rates for the types of vehicles and other vehicles used. But for the groups of the population allocated at the state level, transport tax benefits are used if they are announced in time.
Who has a transport tax exemption
With regard to the legislation adopted in the country, it is established that certain persons have transport tax benefits. According to part 2 of Article 358 of the Tax Code when owning the following type of transport, the taxation procedure is not carried out:
- rowboats;
- light vehicles with a power unit of no more than 100 liters. with. with a specially equipped mechanism for managing disabled people;
- vessels used in sea and river fishing;
- ships used for the carriage of goods and passengers by water and owned by an authorized organization;
- equipment for performing work in agriculture, owned by an organization or person for the purpose of conducting such activities;
- Vehicles under the jurisdiction of representatives of the executive authority for the performance of military or equivalent duties;
- helicopters, airplanes registered for medical and sanitary institutions;
- funds that the owner officially owns, but they are on the wanted list at the request of the internal affairs bodies.
Tax collection is regulated by regional authorities, which approve their program for providing benefits to certain citizens. In each subject, the list of individuals and legal entities is different, but there are certain groups that are exempt from obligations or have the right to apply discounts when paying the accrued amount.
NOTE! More detailed information can be obtained when visiting a tax office in the region of permanent residence or on the FTS website in the section formed for a specific constituent entity of the Russian Federation.
Retirees
Pensioners are considered a preferential category of citizens when calculating transport tax in rare regions of Russia. Often, in order to obtain relief, the official retirement age established in the Russian Federation must be crossed.
In most regions, pensioners can enjoy benefits not only for light transport, but also for rowboats and motorcycles. The main condition is the capacity of the vehicle, which is the main factor for the application of preferences:
- In St. Petersburg, when owning a passenger car with an engine power of no more than 150 hp. with. or a motor boat, a boat with a capacity of up to 30 liters. with. a citizen after reaching 55 years of age (female sex) or 60 years of age (male gender) is exempt from tax.
- In Perm, you do not have to pay 50% of the tax fee for passenger transport (up to 100 hp), motorcycles, motor scooters, boats.
- In the Krasnoyarsk Territory, the amount of tax incentives for transport tax is a 100% discount for vehicles with a capacity of no more than 100 hp. with. If the number of horsepower exceeds this value, you can use a lower discount.
In Moscow and the Moscow region, persons of retirement age are not entitled to privileges in relation to the calculated tax on transport.
Disabled
People with disabilities have privileges for paying transport tax obligations almost throughout the country. After all, with a medical examination, they receive a special status. In this case, the requirements should be observed:
- the purchase of the vehicle was financed from the guardianship authorities;
- when submitting documents, a disabled person's certificate or other document confirming the status of a citizen must be attached.
Transport tax is not paid by organizations providing support and assistance to persons with disabilities when their transport is equipped with a special mechanism for transporting people.
When considering the issue of disability, persons with a newly acquired status are taken into account, as well as disabled people of the Second World War, ChNPP. They may have special privileges in the taxation of properties.
In Moscow, benefits are provided to disabled people of groups 1 and 2. In Bashkiria and the Saratov region, the 3rd disability group also gives privileges.
In Rostov and the surrounding areas, concessions are applied when purchasing motorcycles, scooters (up to 50 hp) and cars, the engine power of which varies up to 100 hp. with.
In St. Petersburg, persons with a disabled person are entitled to benefits if their vehicle does not develop more than 150 hp. with.
Large families
The budget of large families is characterized by a lack of money, which affected the provision in the social and other spheres of life. The state supports such categories by applying preferential conditions for the payment of tax liabilities. In the regions, the rules are widespread that one of the parents may not pay such a fee for vehicles with a capacity of up to 150 liters. with.
Similar privileges operate in Moscow and the Saratov region. The size of the discount ranges from 50-100%.
IMPORTANT! Large and low-income families lose benefits when one of three children reaches the age of 18 and does not attend school or turns 23.
Labor veterans
In a few regions, tax preferences are widespread for persons who have obtained the status of a labor veteran or who own medals, orders for labor during the Second World War and the post-war period. The authorities take into account the conditions for categorization for the subsequent application of the exemption:
- Hero of Socialist Labor;
- Hero of Socialist Labor and Commander of the Order of Labor Glory;
- Hero of Socialist Labor, Commander of the Order of Labor Glory and Hero of Labor of the Kuban.
Based on the awards received, the amount of the discount for applicants for a vehicle tax benefit differs. In addition, the relaxation is accepted in the case of purchasing passenger cars with a capacity of 100-150 liters. with.
In Moscow, there are no tax incentives for transport tax for citizens who have distinguished themselves for labor merits, and in the Moscow region a person with this status can pay 50% less for a car (up to 150 hp) and a motorcycle (up to 50 hp). ).
In St. Petersburg, the heroes of Socialist Labor and the holders of labor Glory are entitled to a 100% discount for all categories of vehicles, if the capacity is not more than 200 hp. with. While in the Leningrad region the preferential right is limited for passenger cars with a capacity of up to 150 hp. with.
In the Voronezh and Rostov regions, all labor veterans, without exception, may not pay fees to the regional budget for their own transport.
War veterans
The status allows you to apply for tax incentives for transport if you have a supporting document on a privileged position. In many regions, they are subject to cancellation of obligations:
- Moscow;
- Tula;
- Adygea;
- Sakhalin;
- Murmansk;
- Lipetsk;
- Kabardino-Balkaria.
But the preference applies exclusively to one technique. In some regions, a veteran of the DB is entitled to a 100% discount when paying a tax for transport to the treasury, if the capacity is not more than the established limit:
- Leningrad Region - 80 HP from.;
- Khabarovsk, Krasnoyarsk Territory, Volgograd, Samara, Ulyanovsk Region, - 100 p. from.;
- Voronezh region - 120 HP from.;
- St. Petersburg, Saratov, Novosibirsk - 150 p. with.
In the Orenburg region, the population with the awarded WBD status may not pay 50% of the accrued tax, regardless of the power of the car. In Ivanovo and the Udmurt Republic, such a decrease is typical for a car that develops a capacity of no more than 100 liters. with.
Preferential taxation is still valid for low-power vehicles used on water. During the procedure for registering a preference, you should indicate a specific type of equipment for providing a discount.
REFERENCE! Legislation of subjects when he dies. They are eligible for tax breaks on the condition that they live alone without remarrying.
Preferences for Chernobyl victims
Chernobyls are considered not only liquidators and participants of the accident, but also other people involved in the elimination of the consequences and living outside the emission of atomic particles. There are several categories of participants in the Chernobyl disaster, who, upon formalization of the status, receive benefits for transport obligations.
According to the act of 05.15.1991 N 1244-1 a person who was in the womb in 1986 can be considered a Chernobyl. More information can be found in article 13.
In many areas, such citizens are exempt from paying the fee. For example, residents of the Moscow, Leningrad, Penza, Bryansk regions, if they have a Chernobyl certificate, may not pay the vehicle tax. But it should be clarified about the power of the existing car.
For residents of Moscow, it should be confirmed that the car has no more than 200 liters. with., and in the Bryansk region no more than 100 liters. with. But in the latter case, a Chernobyl victim can count on a tax reduction when registering a motorcycle in ownership.
In Karelia, you can get a 50% discount for vehicles with a capacity of no more than 100 hp. with.
IMPORTANT! Subjects such as Belgorod and its adjacent territory, the Ryazan region, have not introduced a preferential taxation program for vehicle ownership.
Registration procedure
Many do not know that they are entitled to transport tax benefits. After all, the authorities do not particularly disseminate information about sidki for government fees. The registration procedure involves writing an application, which is supported by a package of documents:
- Passport and copies of its main pages.
- Vehicle registration certificate.
- A document certifying the status of a beneficiary (pension certificate, certificate of a large family, papers on awarding the status of a disabled veteran of labor, military operations, Chernobyl).
In addition, the TIN is attached, but it may be absent, because when filling out the application, the taxpayer number is indicated.
ATTENTION! An application for a vehicle tax exemption is not submitted if the fee for this vehicle is not provided in accordance with Federal law.
In other situations, when clarifying the conditions for granting a discount, you should collect the necessary list of documents and contact the IFTS in one of the ways:
- write a statement in person;
- fill out an electronic version on the website of the tax service;
- send by mail or through a legal representative.
If there are several privileges, for example, the award of the status of a pensioner and a veteran, the application indicates one basis for choosing. And also this rule applies to the tax on one car, subject to taxation according to the accepted requirements for individuals.
For some categories of beneficiaries, different taxation is provided when comparing with ordinary citizens. Each constituent entity of the Russian Federation establishes its own procedure for paying tax and providing discounts. Having learned about your right to a reduction in the fee or a complete exemption from it, you can apply for a benefit to the inspectorate at the place of registration and not pay the required amount.
Transport tax is a payment to the budget that all vehicle owners are required to transfer. Pensioners are no exception. They, like other citizens, must annually transfer the taxable amount for their own car within the prescribed period. But a pensioner can save on budgetary payments by receiving a full or partial benefit. What is a tax benefit, how to issue it and what documents - our article will tell you about this.
Who is required to pay transport tax?
Vehicle owners are obligated to pay a transport tax (see). It doesn't matter what you own - a car, bus or boat. If the vehicle is registered for you in the traffic police, then you are the payer of the fee. After purchasing a car and registering it (from the date of its registration with the traffic police), you are obliged to transfer payments to the budget.
The tax is paid according to notifications that the payer receives by mail or in the "personal account" of the FTS website. The document indicates the amount of transfer to the budget and for what year. For the convenience of payment, a receipt is attached to the letter, according to which you can easily make a transfer at the nearest bank branch. Payments must be transferred annually within clearly defined terms (for 2018 - until 12/01/2019), for non-compliance there is a fine. Therefore, immediately after receiving the notification, it is worth taking care of the debt repayment.
Do retirees pay transport tax?
In connection with the ongoing pension reform, questions about the benefits of persons of retirement age have become commonplace. One of these is whether there are transport tax benefits for pensioners in 2020. By the way, a pensioner who owns a vehicle bears considerable expenses for him for repairs, maintenance, and refueling a car. Therefore, the possibility of exemption from additional spending in the budget, more than ever, by the way.
So, are retirees a tax payer? Yes, absolutely all car owners must pay tax. And here comes the question: are there any benefits for pensioners? Yes, they are provided for this social category. Below we will talk in detail about under what conditions and in what amount a transport tax benefit is provided.
Conditions of tax relief
Transport tax is regional and not national. Therefore, the authorities in the regions have the right to decide to whom and in what amount the benefit can be provided. Local authorities can exempt from payment absolutely all persons who have reached retirement (pre-retirement) age, and can significantly limit the privileged category.
In different constituent entities of the Russian Federation, there are different conditions for the payment of the fee by beneficiaries:
- in some regions / territories / republics, beneficiaries by age have the right not to pay only for one car owned;
- others offer a partial discount in the form 50% or 20% of the total payment amount;
- quite often in the regions special restrictions are introduced for vehicles: for example, a discount is provided for cars of domestic production or with a capacity of up to 150 l / s.
Benefits for pensioners in the capital and regions
Moscow lawmakers decided not to provide a discount for transport owners who are eligible for age. At the same time, there are categories of citizens who may not pay tax:
- Heroes of the USSR, heroes of Russia;
- Disabled people of 1-2 groups;
- Veterans of the Great Patriotic War.
That is, a pensioner who is also a WWII veteran or disabled person is exempt from payment, since there is another reason. At the same time, a discount is provided for a Moscow resident only if he owns a car with a capacity of no more than 200 l / s. Similar conditions have been established for beneficiaries of the Omsk and Volgograd regions, as well as the Republic of Tatarstan.
In St. Petersburg, persons who have reached retirement / pre-retirement age (men - 60 years old, women - 55 years old) may not pay the fee. They have a 100% discount. But there are a number of limitations. A pensioner can get a benefit if he:
- owns a domestic car (motorcycle), the power of which does not exceed 150 l / s (for Heroes of the USSR and Russia - 200 l / s);
- owns a water transport (boat) with an engine of no more than 30 l / s.
If you own one car and one boat with the specified capacity, then you have the right not to pay tax. If you own two cars, you will receive a discount only for one. For the second car you will have to pay in full.
In a number of regions of the Russian Federation, pensioners can save 50 percent or more on the payment of the tax, as well as receive special conditions when calculating the tax:
- Residents of the Nizhny Novgorod and Samara regionswho have reached retirement (pre-retirement) age are entitled to pay half of the total amount. Those with the status of a WWII veteran, or disabled people, may not pay tax at all for vehicles up to 110 l / s.
- For residents of Chelyabinsk there is a discount for one car (up to 150 l / s) and one motorcycle (up to 36 l / s). It is provided in the form of a reduced tax rate: pensioners pay 1 ruble each. for each horsepower (if the power of the car is 140 l / s, then the pensioner will pay 140 rubles). Disabled people and heroes of the USSR are completely exempted from payment.
- Pensioners of the Vladimir region have a 75% discount on payment of fees for a car (up to 150 l / s) or motorcycle (up to 50 l / s). Half of the total amount is paid by pensioners who own trucks (up to 75 l / s). Heroes of the USSR, Chernobyl victims, disabled people and participants in the Second World War are fully exempted from payment.
- Pensioners of the Kirov region pay half of the car tax up to 150 l / s. Disabled pensioners of 2-3 groups and Chernobyl victims have a 70% discount, heroes of the USSR and disabled 1 group - 100%.
- In the Krasnoyarsk region pensioners may not pay the fee if they own one car with a capacity of up to 100 l / s. You will have to pay in full for the second car (or more powerful) owned.
There are preferential regions. For example, social categories of residents of the Perm Territory (including disabled people, Chernobyl victims) are required to pay the fee in full.
Separately, it is worth talking about the terms of tax payment for various types of pensioners. Here, regional laws are also full of variety. In some, a benefit is allowed for all categories of pensioners, regardless of the reason for retirement, including pre-term and age, etc. (for example, the Bryansk region), in other constituent entities of the Russian Federation, the benefit is only for old-age pensioners (for example, in the Astrakhan region), in others - for the military (OVD, Fire Service, Criminal Correctional System, etc.) of pensioners (for example, the Murmansk region). In some parts, tax relief is provided for all types of pensioners, but upon reaching the general retirement age (for example, Krasnodar Territory). There are even regions where the benefit is provided to citizens who have reached retirement retirement age (male -60, female - 55), regardless of their actual retirement (for example, the Perm Territory), or as the law now says for pre-retirees.
Example 1
Nikitin N.G., a resident of the Kirov region. (age 67) owns a Chevrolet Niva (80 l / s). For his wife Nikitina V.S., a disabled person of the 2nd category, the vehicle Lada Priora (98 l / s) is registered. The tax rate for Chevrolet Niva is 18 rubles, for Lada Priora - 20 rubles. for every horsepower. Let's calculate the amount of tax that the Nikitin family will have to pay to the budget:
- For Chevrolet Niva, the fee will be 80 * 18 \u003d 1.440 rubles. Since Nikitin has reached retirement age, he can qualify for a discount and pay half of the tax amount, namely 720 rubles.
- 98 * 20 \u003d 1.960 rubles. - this amount must be paid for Lada Priora. But Nikitina, as a disabled person, has a 70% discount, so she will pay only 588 rubles. (1.960 * 30%).
The total amount to be paid for the Nikitin family will be 1.308 rubles. (720 + 588).
Example 2
Stepanov L.D. (age 63), registered in Chelyabinsk, has a Daewoo Lanos (70 l / s) and a motorcycle (20 l / s). The tax rate for Daewoo Lanos is 7.7 rubles. for each horsepower, for a motorcycle - 4.6. The charge calculation for these vehicles looks like this:
- for Daewoo Lanos Н \u003d 70 * 7.7 \u003d 539;
- for a motorcycle H \u003d 20 * 4.6 \u003d 92.
Since Stepanov has reached the retirement period, he is entitled to a minimum rate of 1 ruble. for each horsepower:
- for Daewoo Lanos Н \u003d 70 * 1 \u003d 70;
- for a motorcycle H \u003d 20 * 1 \u003d 20.
Stepanov can apply the discount to only one type of transport of your choice (either a car or a motorcycle). Stepanov will have to pay for the second vehicle in full. It is more profitable to choose a car benefit. Then the total amount payable for two vehicles will be:
70 (reduced amount for Daewoo Lanos) + 92 (full amount for a motorcycle) \u003d 162 rubles.
Example 3
On Vasilyeva D.L. (age 62) registered Seat Leon (150 HP) and motor boat (30 HP). On his wife Vasiliev S.V. (age 59 years) - Citroen C3 (75 l / s). The spouses live in Astrakhan. There, old-age beneficiaries may not pay tax:
- for a car up to 100 l / s;
- for motorcycles up to 40 l / s;
- for water transport (boats, motor boats) up to 30 l / s.
Let's make a calculation for all types of transport owned by the Vasiliev family:
- for a Seat Leon car Н \u003d 150 l / s * rate 27 rubles. \u003d 4.050;
- for CitroenC3 Н \u003d 75 l / s * 14 rubles. \u003d 1.050;
- for a motor boat H \u003d 30 l / s * 27 rubles. \u003d 810.
Let's try to figure out what discounts the Vasiliev family can count on. The spouse owns two vehicles (car and boat). Since the power of the car is more than 100 l / s, then Vasiliev will pay the tax for it in full (4.050). But he may not pay for a motor boat - a discount applies to this vehicle. Also, the spouse is exempt from payment, since she owns a car with a capacity of up to 100 l / s. In total, the Vasiliev family will pay a fee in the amount of 4.050 rubles. (for Seat Leon).
How to apply for a benefit: procedure and documents
If you are a pensioner and want to get a discount on the payment of the transport tax or not pay it at all (if there are benefits for pensioners in your region), for this you need to contact the fiscal authorities. Confirmation of the status of the beneficiary is of a declarative nature. If a taxpayer of retirement / pre-retirement age has not reported this to the Federal Tax Service Inspectorate, he will be notified of the payment of the fee in full (even if the tax authority knows about the retirement status).
Before claiming a benefit, we advise you to clarify whether there are discounts on payment of the fee in your region (on a pension / pre-retirement basis). You can get this information from the Federal Tax Service or on the Internet (by typing in the search box the keywords: Law "On Transport Tax" and indicate your region).
Stage 1. Draw up a statement
After making sure that you are eligible for the discount, you can proceed directly to the registration of the discount. We know that it is possible not to pay the transport tax only by submitting an application to the Federal Tax Service Inspectorate.
The application form for the benefit is provided for by order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21 / [email protected] (earlier, before 2018, the application was drawn up in free form). This application form provides for several taxes at once (transport, property, land). Therefore, you can declare your intention to benefit only for transport, and in one application you can indicate your intention for the rest of the taxes. The requisites of the application at the same time provide for a notification of the chosen transport, in respect of which there will be a privilege.
The application is submitted once, but if subsequently the tax object (car) changes, then you need to submit the application again with the current data.
The application form can be said.
Stage 2. Collecting documents
In addition to the application, a number of other documents are needed. In general, along with the application, you must provide:
- the passport;
- pension certificate (certificate of a pensioner or confirmation of pension status).
Copies of documents are provided, but originals are also required. This is in case they need to verify the authenticity of the copies. The list of required papers in different regions of the Russian Federation is different from each other.
For example, the tax office may also require a copy of the vehicle passport, to obtain confirmation of your right to the car. Therefore, before collecting a package of necessary papers, contact the tax office and specify what exactly and in what form you will be required to provide.
By law, taxpayers may not submit these documents to the inspectorate, but only indicate their details in the application. But this often becomes a problem, since the tax office may not confirm the information and deny the benefit. Therefore, it is better to submit documents - it is more reliable.
Stage 3. We transfer the documents to the IFTS
So, all the documents have been collected, the application has been drawn up. You can proceed to the next stage - filing papers with the IFTS. Moreover, to absolutely any inspection, regardless of place of residence, registration (the tax authorities themselves will forward the documents to the required inspection).
If possible, it is better to personally hand over the papers to a specialist in the fiscal service. He will immediately conduct an initial check and point out possible errors or inaccuracies. When you cannot go to the Federal Tax Service in person, then use the postal services (send a letter with notification and a list of attachments). Having received the envelope, the employee of the Federal Tax Service will check the availability of documents with the inventory and sign the receipt. Another way is to send papers through a representative who has a power of attorney. If all documents are completed correctly, you will receive a discount on the payment of the fee.
They also send documents over the Internet. You need to register on the FTS website and gain access to the "Personal Account" service. By sending copies of papers by e-mail, you will receive a confirmation of their acceptance and receipt of benefits.
The documents must be submitted before December 01 of the year in which the tax must be paid. But it is better to do this in advance, since the tax authorities will check the application for another 10 days. Experts advise not to postpone this issue and provide information and documents as soon as the right to a benefit arises.
Question answer
Question: The car is registered in Chelyabinsk, and the owner is registered in Magas Ingushetia. There are discounts for pensioners in Chelyabinsk, but not in Magas. Is the owner eligible for the benefit?
Answer: No, the owner will pay the full amount, as the exemption is applied depending on the registration of the owner, not the car.
Question: The citizen owns a car of 150 l / s and a motorcycle of 36 l / s. Does the exemption apply to both vehicles?
Answer: In most regions of the Russian Federation, a beneficiary by age can take advantage of a discount on only one vehicle to choose from. Even if both vehicles meet the required power, the benefit can be obtained either for a car or for a motorcycle (more profitable - for a car).
Question:The car owner has reached retirement age, but has not submitted the relevant documents to the Federal Tax Service Inspectorate. Can he count on a benefit?
Answer: Yes, if you received a notification, but did not miss the due date for tax payment. In this case, you need to contact the Federal Tax Service as soon as possible with all the documents necessary to obtain a discount.
The procedure and terms for paying transport tax in Moscow
The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded to the nearest ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.
Taxpayer organizations pay tax no later than February 05 of the year following the expired tax period. During the tax period, advance tax payments are not made by taxpayers - organizations.
Thus, organizations need to pay transport tax for 2018 - before February 05, 2019, for 2019 - before February 05, 2020. Learn more abouttax payment procedure by legal entities read the article on the link.
The deadline for payment of the transport tax for 2019 for legal entities in Moscow is February 05, 2020
Citizens pay the vehicle tax on the basis of a tax notice issued by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out the state registration of vehicles on the territory of the Russian Federation. By individuals, the transport tax must be paid in a general manner no later than December 1 of the year following the expired tax period, that is, in 2019, the tax is paid for 2018, respectively, at the rates established for 2018, and the car tax for 2019 - until December 01, 2020.
Tax payment deadline for citizens: since 2016, the deadline for payment of the transport tax on a car for individuals has changed - now the tax must be paid before December 01 (previously, the payment deadline was set before October 1).
Transport tax is due no later than December 1 of the year following the expired tax period. That is, the car tax for 2018 must be paid by December 1, 2019, for 2019 - by December 1, 2020., and for 2020 - until December 1, 2021. If December 01 is a non-working day, the payment deadline is postponed to the next working day.
The deadline for payment of the transport tax on a car in Moscow in 2020 is until December 01, 2020 (the tax is paid for 2019)
Transport tax rates in Moscow
Tax rates of tax on cars in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per horsepower of vehicle engine power, one kilogram of jet engine thrust force, one register ton of a vehicle or vehicle unit in the following sizes:
Name of the object of taxation |
Tax rate (in rubles) for 2017-2019, 2020 |
Passenger cars |
|
over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive |
|
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive |
|
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive |
|
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive |
|
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive |
|
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive |
|
Motorcycles and scooters with engine power (with each horsepower) |
|
up to 20 hp (up to 14.7 kW) inclusive |
|
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive |
|
over 35 hp (over 25.74 kW) |
|
Buses with engine power (with every horsepower): |
|
up to 110 hp (up to 80.9 kW) inclusive |
|
over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive |
|
over 200 hp (over 147.1 kW) |
|
Trucks with engine power (with each horsepower): |
|
up to 100 hp (up to 73.55 kW) inclusive |
|
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive |
|
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive |
|
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive |
|
over 250 hp (over 183.9 kW) |
|
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower) |
|
Snowmobiles, snowmobiles with engine power (with each horsepower) |
|
up to 50 hp (up to 36.77 kW) inclusive |
|
over 50 hp (over 36.77 kW) |
|
Boats, motor boats and other watercraft with engine power (with each horsepower) |
|
up to 100 hp (up to 73.55 kW) inclusive |
|
Yachts and other sailing and motorized vesselswith engine power (with each horsepower): |
|
up to 100 hp (up to 73.55 kW) inclusive |
|
over 100 hp (over 73.55 kW) |
|
Jet skis withengine power (with each horsepower): |
|
up to 100 hp (up to 73.55 kW) inclusive |
|
over 100 hp (over 73.55 kW) |
|
Non-self-propelled (towed) ships, for which the gross tonnage is determined (from each register ton of gross tonnage or gross tonnage unit if the gross tonnage is determined without specifying the dimension) |
|
Airplanes, helicopters and other aircraft with engines (with each horsepower) |
|
Aircraft with jet engines (from every kilogram of traction) |
|
Other water and air vehicles without engines (from a vehicle unit) |
Note, when levying car tax apply increased rates of transport tax on expensive cars worth more than three million rubles.
Attention: due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most correct calculation is achieved by simply multiplying the power of the car by the tax rate (taking into account the increasing coefficients for expensive cars).
Transport tax benefits in Moscow
Moscow City Law "On Transport Tax" completely exempted from tax:
- organizations that provide services for the transportation of passengers by public urban passenger transport - for vehicles that carry passengers (except for taxis);
- residents of special economic zones of a technology-innovative type created in the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered to the indicated residents from the moment they are included in the register of residents of the special economic zone. The privilege is granted for a period of 10 years, starting from the month of registration of the vehicle. The right to the benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the governing body of the special economic zone;
- 2.1. organizations recognized as management companies of special economic zones and carrying out activities in order to implement agreements on the management of special economic zones - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation ... The privilege is provided for a period of 10 years, starting from the month of registration of the vehicle - the privilege was introduced in 2018;
- 2.2. management companies of the international medical cluster and project participants that have concluded agreements on the implementation of the project with the management company of the international medical cluster and carry out activities on the territory of the international medical cluster to implement the project - in relation to vehicles registered with the management companies of the international medical cluster and project participants. The project participants are provided with a privilege from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster - the privilege applies from 2018 to 2028;
- Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,
- veterans of the Great Patriotic Warinvalids of the Great Patriotic War - for one vehicle registered for citizens of the indicated categories;
- combat veterans,disabled combatants - for one vehicle registered for citizens of the indicated categories;
- disabled people of I and II groups - for one vehicle registered for citizens of the specified categories;
- former minors concentration camp prisoners, ghettos and other places of detention created by the fascists and their allies during the Second World War - for one vehicle registered for citizens of the indicated categories;
- one of the parents (adoptive parents), guardian, guardian of a disabled child - for one vehicle registered for citizens of the indicated categories;
- persons who have passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusively - for one vehicle of the specified category registered to these persons;
- one of the parents (adoptive parents) in a large family - for one vehicle registered for citizens of the specified categories;
- chernobyl victims - for one vehicle;
- individuals who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents at nuclear installations at weapons and military facilities - for one vehicle registered for citizens of the indicated categories;
- 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, for one vehicle registered for citizens of these categories;
- one of the guardians of a disabled person from childhood, recognized by a court as incompetent - for one vehicle registered for citizens of the specified category;
- persons who have vehicles equipped exclusively with electric motors - in relation to these vehicles registered to these persons (the exemption applies from 2020 to 2025).
Watch the video about transport tax incentives for electric vehicles
Old-age pensioners do not have any privileges in paying transport tax in Moscow.
Important. The benefits listed in subparagraphs 3-8, 11-14 do not apply to passenger cars with engine power over 200 hp. (over 147.1 kW).
Individuals are granted benefits upon application based on a document confirming the right to benefits. If the taxpayer has the right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer.
The benefits do not apply to watercraft, air vehicles, snowmobiles and snowmobiles.
In the event of the emergence (loss) of the right to benefits during the tax period, the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months preceding the month (following the month) of the emergence (loss) of the right to benefits to the number of calendar months in the tax period. In this case, the coefficient is calculated up to three decimal places.
Prepared by "Personal Rights.ru"
are provided to various categories of citizens and are established by regulatory legal acts of the constituent entities of the Russian Federation. Transport tax relief can be obtained only for one vehicle registered to a person with preferences. You will learn about who belongs to the preferential categories (using the example of Moscow) and how to get the benefit from our article.
Who has transport tax relief
The main rules on transport tax are established by the Tax Code of the Russian Federation. However, the constituent entities of the Russian Federation have received the right to determine the preferential categories of citizens who can be exempted from tax.
Transport tax incentives are established in each subject independently, since the tax is mostly regional in nature. You should find out about benefits in the region where you are registered.
To find out which regulatory act regulates the payment of transport tax, go to the website of the tax inspectorate in the section "Electronic services" and select the tab "Reference information on rates and benefits for property taxes." In order to use this service, you must select the name of the tax, your region and tax period. The service will provide information about the law (or other normative act), which contains information about transport tax benefits.
We draw your attention to the fact that a taxpayer can submit documents for benefits to the tax office within three years from the day when the right to benefits arose. The overpaid amounts in the future can be credited to the next payments or returned. In order to return the money, you must write a corresponding application to the tax office at your place of residence. Such an application is submitted no later than three years from the date of payment. The tax office within ten days considers the citizen's application and decides on the return of the money. The funds will go to the applicant no later than one month later.
The privilege cannot be transferred by power of attorney - this is a personal right. That is, if your father has benefits as a veteran of the Second World War, but the car is registered not for him, but for you, you will not be able to take advantage of the transport tax exemption.
Transport tax incentives in 2015-2016
Don't know your rights?
Main transport tax relief - its non-payment during the validity period of documents confirming the preferences. The benefit applies only to one vehicle that is registered to the beneficiary.
Remember: if your car was stolen, then if there are documents confirming this fact, the transport tax is also not paid.
In 2015-2016, no changes were made to the Tax Code of the Russian Federation in terms of the transport tax.
Today, the Tax Code of the Russian Federation has a rule that allows regions to increase tax rates (no more than tenfold), taking into account the number of years from the date of production of the car and (or) its environmental class.
Who is entitled to transport tax benefits in Moscow
In Moscow, the following are entitled to transport tax benefits:
- Heroes of the Soviet Union, Russia, citizens, awarded with the Order of Glory of three degrees.
- Residents of the special economic zone "Zelenograd". The discount is provided for five years from the date of registration of the car.
- Companies that provide services for the transportation of citizens (with the exception of taxis).
- Veterans and invalids of the Second World War and other military operations.
- Disabled people of the first and second groups.
- Adoptive parents, guardians / custodians of children recognized as disabled.
- Citizens who own vehicles with engine power not exceeding 70 horsepower.
- Former prisoners of places of forced detention during the Second World War.
- Citizens who are entitled to benefits as victims of the disaster at the Chernobyl nuclear power plant, the accident at the production association "Mayak" (1957), etc.
- One of the parents in a large family.
- Citizens who took part in nuclear weapons tests and the elimination of nuclear installations.
- Citizens who have suffered radiation sickness (become disabled) due to participation in nuclear weapons tests.
Citizens who are eligible for the privilege provide a passport and a document certifying the existence of the privilege to the tax office at the place of residence. The benefit is granted on one basis per citizen's choice.
Owners of water and air vehicles, snowmobiles and snowmobiles are not exempted from paying transport tax.
Thus, tax incentives for transport tax are established by the subjects of the Russian Federation. Do not forget to pay transport tax on time - no later than October 1 of the current year!
The law of our state defines the transport tax privileges for different categories of citizens, and the procedure for their application, the amount is established by the subjects of the region of Russia to which individuals belong. According to Chapter 28 of the Tax Code of the Russian Federation, this payment belongs to the regional, accordingly, the local authorities themselves decide on the granting of privileges or the complete exemption of the car owner from this payment.
Who has transport tax exemptions? Most of all they were used by the category of citizens, which include:
- veterans of the Great Patriotic War;
- citizens who took part in hostilities;
- Heroes of Russia and the Soviet Union;
- disabled people;
- liquidators of the consequences of the Chernobyl accident;
- large families.
Immediately, we note that when registering several cars for a pensioner, only one car will get a discount. Large families enjoy a 0% tax as beneficiaries, but it applies to only one car. There is also a certain limit on engine power: the first one hundred and fifty cubic centimeters are not paid, otherwise you will have to pay extra for extra "cubes". Tax is not paid on some types of vehicles either.
Due to the differences in the formation of the local budget and differences in tax legislation, different regions of the country have their own rules for determining tax benefits of the transport tax.
Table of exemptions for automobile tax in some regions of the Russian Federation.
Moscow | MO | SPb | Rostov region | |
---|---|---|---|---|
heroes of the USSR, Russia | enjoy | released | do not pay | enjoy |
heroes of socialist labor | paid | paid | paid | enjoy |
wWII veterans and disabled people of groups I and II | released | released | do not pay | released |
vehicle owners with an engine up to seventy horsepower | released | released | do not pay | enjoy |
chernobyl victims | no privileges when paying car tax | exemption for cars with a capacity of up to one hundred horsepower | do not pay | enjoy |
People with disabilities can take advantage of tax breaks when paying transport tax, but they will be provided with benefits for vehicles with an engine capacity of no more than 200 horsepower.
Registration of benefits
How do I take advantage of the vehicle tax exemption? First of all, in order to receive a benefit, you need to complete an application. When submitting it, the usual form is used. It is allowed to fill it out in advance or directly at the tax office at the place of your registration (sample applications are usually present). The main thing is to provide two copies: one for the inspector, the second with a mark of acceptance remains with the owner of the car. When registering, you will need to indicate the following information:
- Full name of the person who is entitled to receive payment benefits;
- individual tax number;
- registration address with a phone number;
- passport data;
- passport of a technical device for a car to which the privilege applies;
- to document the legality of obtaining a discount (certificate of disability, certificate of a pensioner, certificate of a participant in hostilities, etc.)
In other words, it is required to prove the right to receive tax relief by providing the employees of the service with documents exempting or reducing the payment of the payment. If the status of a citizen makes it possible to take advantage of several types of benefits, he is obliged to issue it according to one of the points. If the car owner has information about the data of federal or regional legislation, in this case, references to the data of the articles of this law must be indicated in the application.
List of documents provided for registration
It should be noted that the documents below for registration of a transport tax benefit can be provided by yourself or with the help of a trusted person, it is also possible to send by registered mail, not forgetting to attach an inventory. It is necessary to attach originals and copies (except for the application) of the following forms:
- pensioner's ID;
- general passport;
- certificate or extract on the appointment of a disability group;
- technical passport for vehicles;
- statement.
If the appeal is not submitted to the inspectorate, then the person entitled to the benefit is obliged to pay the transport duty in full. Certain information on individuals is automatically entered into the database of the tax inspectorate, but according to the legislation, inspectorate employees are not required to notify whether there are benefits, how to get them and how to issue them.
Car owners have three years from the moment when this right arose in order to issue papers. In this case, the amount of the overpayment for this payment will go towards future payments or will be returned to the taxpayer. To do this, you will need to draw up the necessary appeal and submit it to the tax authority at the place of your registration. The application will be reviewed and a decision will be received within ten days. In case of a positive outcome, the overpaid amount must be received by the individual no later than thirty calendar days.
If your relative is entitled to a reduced car tax discount, but the vehicle is not registered for him, he cannot transfer the benefit to you by proxy.
Benefits of a legal entity for transport payment
Enterprises that have vehicles registered with the traffic police on their balance sheets are obliged to charge tax on vehicles, regardless of their taxation. However, there is a list of vehicles that enjoy benefits. All of it is in the Tax Code in paragraph 2 of Article 358.
It includes:
- motor boats or oars with an engine power not exceeding five horsepower;
- special vehicles for people with disabilities, issued by the social security service;
- water transport for crafts;
- air transport of medical aviation and medical services;
- special vehicles;
- agricultural tractor;
- combines used to obtain rural products;
- wanted cars.
It is worth noting that in relation to legal entities, the privileges assigned by the local leadership are also applied. For example, in some areas, businesses do not pay tax on vehicles with emission class 4 or 5. For complete information on the tax exemptions provided, we will use the study of local legislation.
The relationship between Plato and the transport tax
Some payers are faced with the question of who is entitled to transport tax benefits, and who is exempted from payment, what documents must be provided when paying a car toll according to the Plato system. Since 2015, it has been prescribed by law that ordinary citizens and those who are engaged in entrepreneurial activity can take advantage of a tax discount on a vehicle if their vehicle weighs more than twelve tons and is registered in the Platon road system.
In order to take advantage of the tax relief, you must send a receipt to the tax authority confirming the payment of the fee. If the amount of the paid fee is greater than or equal to the amount of transport payment, then the payer had the opportunity not to pay this amount, and he has the opportunity to return it. Otherwise, the amount of the payment will be reduced by the amount of the paid fee.
Deadline for submitting an application for a benefit
Tax officials advise you to provide the entire package of documents before May 1 of the year that follows the reporting year. On the website of public services, it is possible to issue documents in electronic form, but this will require registration.
Article 363 of the Tax Code of the Russian Federation states that the deadline for making a payment for a transport facility is December 1, 2017 for the reporting year 2016. If the deadline for payment falls on a day off, then the payment deadline is postponed to the next business day. As practice shows, the tax authority sends a notice to payers no later than thirty working days before the end of the payment deadline. The payment receipt is usually sent by registered mail via mail.
You should always check the information printed on the notice. In case of inaccurate data, it is required to issue an appeal and send it to the inspection staff along with the notification received and wait for a letter with the correct data.
There are several options for paying transport tax. The most common is payment through Sberbank, Russian post office, payment terminals (you can only use your bank card to be able to identify the payer). The law provides for punishment in the form of calculating penalties and fines, penalties are charged from the next day after the end of the tax payment period. The amount of the fine can range from 20 to 40 percent of the amount owed to the budget, and it is associated with deliberate evasion of obligations. There is also the option of collecting debt at the expense of the taxpayer's property, and in extreme situations, criminal liability is also possible.
From all this, we can conclude that in our country for citizens and enterprises paying the transport tax, concessions are applied, and at the same time at the regional and federal levels. Only vehicles must be registered with certain authorities, and the user must be registered by the legal owner who is entitled to benefits and who has supporting documents.
If for some reason the taxpayer cannot determine what benefits he is entitled to in paying transport tax, he can always get detailed advice on the issue of his interest from a lawyer or apply for a car tax benefit by contacting the inspection staff.
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