Which cars are not subject to transport tax?

Which cars are not subject to taxation are defined in Article 358 of the Tax Code of the Russian Federation. Most federal benefits apply to air and sea vehicles, but we will focus only on land vehicles.

So, which cars are not subject to transport tax anywhere in the country:

Passenger cars that have been specially converted for citizens with disabilities.

Passenger cars with a power of less than 100 hp, which were purchased with the help of social security authorities.

Stolen cars.

Vehicles owned by agricultural producers (tractor, livestock truck, milk tanker, combine harvester, etc.).

Vehicles owned by federal executive authorities or operational management bodies.

The following are not subject to taxation:

1. rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;
2. passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;
3. fishing sea and river vessels;
4. passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;
5. tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;
6. vehicles owned by the right of operational management to federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military and (or) equivalent service;
7. vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;
8. planes and helicopters of air ambulance and medical services;
9. ships registered in the Russian International Register of Ships;
10. offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

clause 2 art. 358 Tax Code of the Russian Federation

The listed vehicles are not subject to tax throughout Russia. However, it should also be remembered that regions of the Russian Federation have the right to independently establish tax benefits. This means that in your city the car tax may not apply for other reasons.

For example, in Moscow the following are completely exempt from paying transport tax:

Guardians of disabled children;

Parents of large families;

Owners of a car with a power of less than 70 hp;

Disabled people and combat veterans;

Disabled people of groups 1 and 2;

Legal persons involved in urban transportation of passengers in public transport, and others.

Similar benefits exist in other regions of Russia. You can find out which cars are tax-exempt in your city in the table below. To do this, select your region and scroll down the new page to the “Benefits” section.

Which vehicles are not subject to transport tax?

Transport tax is a state tax that both enterprises and individuals in the Russian Federation are required to pay..

Many factors influence the tax amount. Among them are engine power, the age of the car, as well as the peculiarities of tax legislation in different regions of the state.

For vehicle owners, especially before purchasing them, the relevant question is which cars are not subject to transport tax.

In accordance with the law, vehicles are subject to taxation, but some categories of cars exempt their owners from such duties.

After purchasing a car and registering it, the owner needs to think about the taxation to which it automatically falls.

Because according to the law, owners of movable property in the form of a car or some other type of transport are required to replenish the state treasury.

The tax is paid once a year by individuals, and quarterly for the previous year of use by legal entities.

This type of taxation is regional, so it can differ significantly for the same car in different regions of Russia.

Based on the legislation on transport taxes, local authorities can independently change tax rates, provide a wide range of preferential conditions for different categories of citizens, or narrow it.

Federal services determine standard tax rates, payment procedures, and deadlines for paying taxes.

In accordance with the law, all vehicle owners are required to pay taxes to their local tax office. At the same time, the inspection staff sends a notification to individuals by mail with a receipt for tax payment.

Legal entities conduct all calculations independently. The amount of tax is determined based on the tax rate, the engine power of the car and the period of use of the car; it is taken into account from the date of its factory production.

Who can avoid paying car tax

The requirements of the tax service have changed a lot recently; they have become more stringent. Therefore, car owners are often interested in how many horses are not subject to transport tax.

In many regions of Russia, there used to be a regional law that exempted from taxes vehicles that were produced more than 25 years ago and with an engine power of no more than 100 horsepower.

But on January 1, 2010, this norm was canceled. Today you need to pay a fee according to a specific calculation scheme.

The tax applies not only to cars, but also to other types of mechanical transport:

motorcycles and scooters;
motor boats, sea or river vessels;
agricultural machinery;
aviation.

Therefore, it is more profitable to hand over old vehicles for recycling than to pay considerable sums for it to the regional budget.

The categorical nature of tax legislation in 2019 in relation to vehicle owners is undeniable. But there are exceptions here too; the question of which vehicles are not subject to transport tax arises.

Since in Russia some cars are not subject to tax. These include:

Stolen vehicles, lost or stolen.
Specialized cars equipped for disabled people.
Cars with low power engines - up to 100 hp. With. and less. But only on the condition that they are purchased by taxpayers with the assistance of state social protection authorities.
Agriculture equipment.
All types of industrial sea and river vessels.
Passenger, cargo sea, river and aircraft owned by legal entities engaged in passenger and cargo transportation.
Government vehicles.
Airplanes and helicopters of medical service and air ambulance.
Vessels that are included in the Russian International Register of Ships.

Based on the above, the following categories of owners may not pay transport tax:

Disabled people to whom cars were issued through social protection funds. This takes into account how many horses are not subject to transport tax; the engine power should not exceed 100 hp. With.
Owners of motor boats with a 5 hp engine do not pay the car tax. With. and less.
Farmers and agricultural organizations that use their equipment to produce agricultural products and transport them are exempt from transport taxes.
Federal executive service agencies that provide military or equivalent service do not pay taxes.
If a car is stolen and all relevant police certificates are received, the fee for it is also not paid.

There are three regions in the Russian Federation where transport tax on cars is not paid:

Orenburg region - does not have a transport tax established by law for cars with a power of up to 100 hp. With.
Nenets Autonomous Okrug - owners of cars with an engine capacity of up to 150 hp are exempt from transport tax. With.
Kabardino-Balkaria - the fee is not paid for cars that are older than 10 years and have an engine power of up to 100 hp. With.

Only if one of the above conditions is met can you not pay the transport fee legally. The tax rate differs significantly by region. There are areas with the lowest and highest rates.

Many car lovers are interested in the question of whether cars are not taxed until what year. Now the transport tax applies to cars of any age.

Individuals who own cars over 10 years old pay state tax, just like owners of new cars. High engine power increases the tax rate.

Nuances regarding age can only arise by decision of regional authorities . In some areas, cars of a certain model year are not subject to tax.

In addition, in the Russian Federation there are categories of citizens who are exempt from paying transport tax in whole or in part, with the use of benefits. This is due to their difficult situation or weak social protection.

Therefore, the regional tax authorities provide them with assistance. To use it, vehicle owners need to submit documents to the tax office at the place of registration that confirm their status.

In addition to your passport and documentation for the car, you should attach a copy of the paper proving that you belong to the category that is entitled to a benefit or complete exemption from payment of transport tax. Only then will their cars not be subject to transport tax.

Transport tax is mandatory for every car owner . But in accordance with the law, some vehicles are not subject to such a fee.

Since the transport tax is a regional tax, it is the local tax authorities who establish benefits or exempt certain vehicles from paying the fee.

All other car owners are required to pay this fee annually. Otherwise, they will face fines or more serious penalties.

Which cars are not subject to transport tax?

Last update 2019-02-19 at 12:58

Which cars are not subject to transport tax in 2019? Have there been any changes to the list of beneficiaries and how to get exempt from car tax?

In what cases is transport tax not paid?

Transport tax is not paid in a number of cases, and they are contained in different articles of the Tax Code of Russia, since they have different grounds. On what grounds are cars exempt from transport tax:

you are not a payer according to Article 357 of the Tax Code of the Russian Federation;
the car is not recognized as an object of taxation according to Article 358 of the Tax Code of the Russian Federation;
you can use federal or regional benefits;
There is also a category - cars with a small tax; they are formed at low engine power or deductions.

As for payers, they do not include the persons listed in Article 357 of the Tax Code of the Russian Federation - organizations and associations associated with the 2018 FIFA World Cup.

Clause 2 of Article 358 of the Tax Code of the Russian Federation indicates for which cars you do not have to pay transport tax at all - they are excluded automatically upon receipt of information from the traffic police, because the tax office learns about new rights to motor vehicles or changes in existing parameters.

For which cars you do not have to pay transport tax:

transport used by public authorities in the field of military and equivalent service;
special cars for disabled people;
transport tax is not paid up to 100 horsepower if the car was received through social security authorities;
Also, transport tax is not paid on cars that are wanted for theft if the relevant documents are presented.

If your vehicle falls into one of the listed categories, you are automatically exempt from taxation.

Important!

When searching for a car, the condition is the provision of supporting documents. Without compliance with this clause, the Federal Tax Service will charge you tax for the stolen funds.

Evidence of a search primarily includes a certificate from the traffic police, but other forms can also be submitted - a court decision, etc. You can submit an application in free form indicating the details of the documents, and the tax authorities will request the documents themselves from the traffic police.

Since the transport tax relates to the regional level, its rates and benefits are approved by regional legislative acts. If the region has not established tariffs and exemption standards, then federal rules must be followed.

You can get acquainted with information about the benefits in force in your territory through a special online service of the Federal Tax Service of Russia - “Reference Information”.

How to use the service:

Open the service page and specify the parameters for searching for a document, for example, let’s take the criteria for Moscow.
This is the law of the city. Open it.
In the benefits column, you can view the exemption rights provided by the capital authorities.
As a rule, rights are given according to status - disabled people, low-income people, etc., but here is an example of providing benefits by type of vehicle: transport tax is not taken from cars with an engine power of up to 70 hp. without any conditions on the method of acquiring the funds. Limitation - the benefit is valid only for one car you have.
Here are some interesting benefits in St. Petersburg:

Soviet-made cars manufactured before 1990 inclusive and with a power of up to 80 hp are not subject to transport tax;
transport tax is not charged on cars registered in the period April-December 2016 by persons registered in St. Petersburg, and purchased from companies also registered in this city;
Transport tax is not collected on electric vehicles (with an electric motor) with a power of up to 150 hp.

To take advantage of the benefits, you must submit an application of the following type:

You can download the template here .

There is no car tax due from the year for which you claim or qualify for the benefit. If you paid for past years, having the right to exemption, but not using it, then you will be recalculated, and the difference will either be returned or credited in the future - at your choice.

The application can also be submitted online:

in the “Taxpayer’s Personal Account”;
via the “Feedback” form:
in this form you need to select the service “Contact the Federal Tax Service;
fill the form.

Transport tax is not charged on cars up to 100 hp.
There are no tax-exempt car brands. Exemptions and benefits are provided based on the technical parameters or status of the owner, and not the model and make of the vehicle.
Cars that are not subject to transport tax due to benefits are exempt only after submitting an application to the Federal Tax Service.

If you find an error, please select a piece of text and press Ctrl+Enter .

I tried very hard when writing this article, please appreciate my efforts, it is very important to me, thank you!

(2 ratings, average: 5,00)

Which cars are not subject to transport tax in 2019. Advice from a lawyer on how to reduce your tax

People are designed in such a way that they want to use things without spending their money. Absolutely every car owner dreams that his car will not break down and that he will not have to pay taxes for it. Some vehicle owners can expect a reduced tax rate, and some can even expect to be completely exempt from paying it. Why? Which cars are not subject to transport tax? How to become the owner of a transport tax benefit? Agree that by understanding the nuances of automobile taxation, you can learn a lot of useful things and, perhaps, apply them to your particular case.

Reduced transport tax rate

Our state, represented by the tax service, is engaged in the annual and mandatory collection of funds from all owners of registered vehicles on the territory of the Russian Federation. We are talking not only about cars, but about all types of transport traveling by land, water or air. This is the transport tax. In 2019, the tax amount depends on the length of time the vehicle has been owned (up to a year, in months, or a whole year), on the engine power, which is expressed in horsepower, and on the tax rate set by the local government of each region. Since the motor vehicle tax is included in the regional taxes, local authorities have the right to revise the tax rate itself once a year, either up or down. In this case, the base rate can increase or decrease up to 10 times. Regional laws also establish benefits, their size and conditions for receiving them.

A reduced transport tax rate is a legally established discount at the level of a subject of the Federation for a certain type of transport or a certain category of citizens. It can vary from 10% to 100%.

It is problematic to say on the basis of what set of criteria a particular region sets the local tax rate. But most regional legislators are based on the level of wages of the population and the number of vehicles registered in the region. Accordingly, payments go to the local budget and are of enormous importance, along with land and property taxes combined.

Those subjects of the Russian Federation that allow their taxpayers to pay auto tax at a discount are in a kind of “demand” among car owners. Since the tax is paid at the place where the vehicle is registered, many owners prefer to do this in regions with the lowest rate.

What cars are exempt from tax?

Until 2010, there was a law in Russia according to which all cars, without exception, that were produced from a factory assembly line more than a quarter of a century ago and had no more than 100 horsepower under the hood were exempt from taxes. Maybe car enthusiasts are still asking: “How much horsepower is tax-free? Cars up to 100 horsepower list of models not subject to taxation? Only some regions, at the local level, give discounts to old cars, while the year of manufacture of the vehicle and the engine power limit are clearly stated, without highlighting certain models and brands of cars.

For example, residents of the Tula region who own cars that were manufactured more than half a century ago are not subject to taxation.

Or, for example, cars registered in the Republic of Yakutia are out of sight of the tax authorities, and only graduates of the domestic “automotive industry”, older than 1990 and with the number of “horses” in the engine - up to 150. And residents of the capital, according to the city law, do not pay tax for cars of any year of production, but provided that the power does not reach 70 l/s, and Tyumen cars - up to 150 l/s.

If we talk about those cars that are completely exempt from transport tax throughout Russia, then there are not so many of them. According to Chapter 28 of the Tax Code, the list includes:

cars officially listed as stolen during a certain time in the reporting year. Based on this period, the transport tax will be calculated only for the actual time of its use. If a car is listed as stolen for a whole calendar year, there will be no tax at all;
passenger cars purchased (transferred) into private ownership with the help of social protection authorities. The tax break applies only to vehicles up to 100 l/s;
passenger cars intended for driving and (or) transporting people with limited physical capabilities (disabled people). The status of a disabled person must be confirmed by the relevant authorities.

Benefits for citizens when paying transport tax

In each individual region, at the government level, a list of citizens who can claim the status of a beneficiary when calculating and paying transport tax has been legalized. Additionally, for each group of citizens receiving the benefit, a number of conditions relating to the vehicles themselves can be set:

domestic production of vehicles;
year of issue;
motor power;
one vehicle per family;
other requirements.

If we consider that the Russian Federation includes 85 constituent entities, and in each there are a number of legislative documents regulating one or another approach to preferential taxation of car owners, then it is very difficult to reflect these data in detail.

You can obtain specific information on the issue of interest from the Federal Tax Service of the Russian Federation itself, during a personal visit and conversation with a tax inspector, or through modern means of communication - website www.nalog.ru, section “Electronic Services”. To do this, you need to select the desired region, tax period and tax name (transport) from the list.

Exemption of legal entities from paying tax

As you know, organizations can also be owners of vehicles. If vehicles are listed on the balance sheet of a legal entity as fixed assets, then the enterprise needs for each vehicle unit:

independently calculate transport tax;
make advance payments three times in the current reporting year;
file a tax return annually.

Even if a company has grounds for complete exemption from paying car tax, a declaration must be submitted without fail. The management and accounting department of the enterprise should not forget about this.

Issues of preferential taxation for legal entities are regulated by Federal Law No. 117 of 2000 and Chapter 28 of the Tax Code. According to them, a full 100% exemption from transport tax is given to those taxable items (vehicles) that are registered to legal entities and are involved in the following types of activities:

production of agricultural products. All special equipment and auxiliary vehicles are exempt - combines and tractors of all modifications, special equipment for transporting agricultural goods, animals, birds, fertilizers; vehicles used in veterinary medicine and agricultural maintenance;
freight and (or) passenger transportation using water and air vehicles;
transportation of persons with disabilities in specially equipped vehicles;
construction, repair, reconstruction and maintenance of roads (highways). We are talking about machines for laying asphalt and marking roads, rollers, road washers, snow removal equipment, truck cranes and other auxiliary equipment;
maintenance of production enterprises: special vehicles that are necessary as auxiliary vehicles for the production process (transportation, loading, delivery);
fishing (river, sea);
extraction of raw materials using offshore floating (stationary) drilling platforms and installations.

How to legally reduce your tax?

The topic of how to pay less transport tax on a car worries almost all car owners.

We will only talk about those ways to reduce transport taxes that do not contradict current laws and do not force us to collude with our own conscience and officials. So, in order to pay less tax for your transport, you can:

re-register the vehicle in the subject of the federation in which reduced tax rates apply. This method may be quite effective, but due to the possible annual revision of the law on the tax rate in the regions, the situation may change. Also, when choosing this method of saving, it is worth considering that you will have to report and carry out registration actions with vehicles either remotely, or spend money on trips between regions;
change the vehicle to a less powerful, alternative option. If a car owner believes that the cost of transport tax is beyond his means, then he should think about changing it. Since the transport tax directly depends on the amount of horsepower in the engine, changing the car to a more budget-friendly option may be a way out. And if, for example, you purchase a car with a power of up to 70 l/s and register it in our capital, you can completely avoid the tax;
Find out detailed information about car tax incentives in your region and apply them to yourself, if possible.

Conclusion

The topic of preferential transport taxation is always of interest to car owners. Laws are changing, a new generation of motorists is growing up. They ask about which cars are not subject to transport tax, how to get the required benefit and how to register it correctly? There are a number of benefits that apply specifically to the cars themselves, and there are benefits that apply exclusively to one or another category of citizens.

Based on the fact that transport tax is a regional tax, local authorities of each region have the right to set their own tax rates, approve the composition of beneficiaries and the conditions for receiving tax breaks.

Therefore, the amount of tax on cars of the same type in terms of technical characteristics in different areas can differ significantly from each other. Reliable information on transport taxation in your region can be obtained from the tax office. It is very convenient for this to use a modern method of communication with employees of the tax inspectorate of the Russian Federation - the official website. There you can find out what tax rate is applied today, and on the basis of which regulatory document this rate works.

Which cars are not subject to transport tax?

Your car may not be taxable and you don't have to pay for it.

The full list of vehicles not subject to transport tax is indicated in paragraph 2 of Art. 358 Tax Code of the Russian Federation.

Passenger transport. Cars equipped for use by disabled people, as well as cars with an engine up to 100 horsepower, received or purchased through social security authorities.

Government transport. Transport used by executive authorities: these include the Government of the Russian Federation, all ministries, agencies, services and supervisions subordinate to them.

Manufacturing and Agriculture. Tractors, self-propelled combines, milk tankers, livestock trucks, special machines for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance. Transport must be registered in the name of agricultural producers and used for its intended purpose.

Services and organizations. Passenger and cargo sea, river and aircraft owned by organizations and individual entrepreneurs whose main activity is passenger and cargo transportation. Air ambulance and medical service planes and helicopters.

Water transport. Rowing and motor boats with an engine of no more than 5 horsepower. Fishing sea and river vessels. Vessels registered in the Russian International Register of Ships. Offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Military equipment. All vehicles used by government agencies that provide for military and equivalent service. These are all units of the Ministry of Defense, the National Guard, the Ministry of Emergency Situations, the Foreign Intelligence Service, the FSB, the FSO, the Military Prosecutor's Office, the Investigative Committee, the Federal Fire Service, the mobilization training units of state authorities of the Russian Federation and special formations created for wartime.

In addition to the above, tax is not charged on vehicles that are reported stolen.

Who can avoid paying transport tax?

Legal entities. Until December 31, 2020, football organizations that participate in the preparation and holding of the 2020 European Football Championship in Russia do not pay tax. These organizations include UEFA and FIFA, their subsidiaries, the Russian Football Union, UEFA commercial partners and broadcasters, suppliers of UEFA and FIFA products, confederations and national football associations.

Individuals. There are no federal benefits for individuals. But regional authorities have the right to establish benefits. We'll talk about this in the next section.

Regional benefits for individuals

Regional authorities can fully or partially exempt a certain category of citizens from transport tax or reduce their tax rate.

For example, in Moscow and St. Petersburg, heroes of Russia and the USSR, veterans and disabled people of war and combat, one of the parents in a large family, and owners of cars with a capacity of up to 70 hp are completely exempt from tax. With. in Moscow and up to 80 l. With. in St. Petersburg. This is an incomplete list; all preferential categories are listed in the transport tax laws of the corresponding region.

In the Trans-Baikal Territory, in addition to complete tax exemption, there are partial benefits:

Old age pensioners, pensioners who have reached the age of 55 years for women and 60 years for men, and disabled people of groups 1 and 2 pay 33% less;
Owners of vehicles using natural gas as fuel pay 50% less.

In the Belgorod region, the transport tax rate is 10 rubles less for honorary citizens of the region, pensioners, disabled people and parents of large families.

Regions in which a 100% benefit applies to certain categories of citizens : The Republics of Ingushetia, Kabardino-Balkaria, Kalmykia, Crimea, Sakha (Yakutia), North Ossetia, Tyva, Khakassia, Chechnya, Altai, Kamchatka and Primorsky Territories, Amur, Astrakhan, Vologda, Voronezh, Kursk, Magadan, Omsk, Penza, Rostov, Ryazan, Saratov, Tomsk, Tyumen regions, Moscow and St. Petersburg, Nenets and Yamalo-Nenets Autonomous Okrug.

You can check the benefits in your region on the tax website.

How to apply for benefits

To apply for a benefit, you need to contact the tax office. This can be done in three ways: come in person, send a letter by mail, or send documents through the taxpayer’s personal account.

To receive a benefit, you must write an application indicating the circumstance for which you are entitled to a benefit. The application form contains a field for a document confirming the benefits, but it is not necessary to fill it out: since 2018, the tax office itself verifies the right to benefits.

Formula for calculating transport tax

Individuals do not need to calculate the tax themselves - the tax office does this. But it may be useful to check the calculations and challenge the tax if necessary. You can do this using a tax calculator or yourself using the formula:

Tax = Number of horsepower × Regional rate × Usage factor × Increasing factor.

The amount of horsepower is indicated in the vehicle passport.

The regional rate is on the tax website.

the utilization rate independently. Calculation formula: the number of months of the current year when the car was owned, divided by 12.

The increasing factor is used for expensive cars:

1.1 - passenger cars worth from 3 to 5 million rubles inclusive, not older than 3 years;
2 - passenger cars worth from 5 to 10 million rubles inclusive, not older than 5 years;
3 - passenger cars worth from 10 to 15 million rubles inclusive, not older than 10 years;
3 - passenger cars costing over 15 million rubles, not older than 20 years.

A list of expensive cars can be found on the website of the Ministry of Industry and Trade.

Search for tax rates on the tax website. You must select the type of tax, tax period and the region in which the vehicle is registered

Is it possible to get a refund of overpaid tax?

It's possible. In the taxpayer’s personal account, this amount will be indicated as an overpayment of tax. It can be offset against a future payment or returned to your bank account. It is enough to write a return application and indicate your bank account information.

Page with overpayment of taxes in the taxpayer’s personal account To refund the overpayment of transport tax, you must indicate your account details in your personal account. There is no need to fill out separate forms or submit a paper application.