Which cars are subject to luxury tax?

What cars are subject to luxury tax?

Since 2014, changes have been made to the Tax Code of the Russian Federation regarding the procedure for calculating transport tax on expensive cars.

Every car owner who falls under this law must pay tax taking into account increased coefficients.

Unofficially, it was called the “luxury tax . Its size depends on the cost of the car and the year of its manufacture.

Its introduction was delayed for a long time and was accompanied by long discussions, doubts about its feasibility and discontent of the citizens for whom this tax was intended.

Let's find out what the goals of its introduction are, how to pay the luxury tax on cars in 2019, and also get acquainted with the list of cars.

Luxury tax in 2019

The list of cars that are subject to the tax in question is constantly changing. The Ministry of Industry and Trade of the Russian Federation is adding new models to it. This usually happens due to rising prices and inflation.

How much is luxury tax paid when purchasing a car? The tax with increased coefficients includes vehicles costing over 3 million rubles.

If previously the cost of a car was below 3 million rubles, then this year it could increase significantly and exceed this mark due to rising prices and the fall of the ruble exchange rate.

If the price of your car is close to three million, it is recommended to monitor changes in the list.

Statistics:

• the very first list of 2014 included about one hundred vehicles;
• the following year the number of cars increased to 425;
• in 2016, 708 vehicles were subject to luxury tax;
• in 2019 - more than 900.

Let's find out what the goals of introducing increasing coefficients for the transport tax are, as well as how the luxury tax is paid on a car.

Video: Luxury Tax 2016. List of luxury cars. Calculation of luxury tax 2016

Purposes of introducing a tax

The problems that the increased transport tax is designed to solve:

• such a policy provides the regional budget with additional funds;
• the problem of import substitution is being solved: domestic vehicles are not subject to the luxury tax.

Some social groups are exempt from paying increased transport tax:

• parents of large families;
• disabled people;
• veterans of the Great Patriotic War;
• combatants;
• heroes of the Russian Federation and the USSR.

Benefits apply if the vehicle's power is no more than 200 horsepower. There are few cars in Russia that meet this requirement.

You can try to refuse to pay the tax using some loopholes in the law:

1. The tax is not charged on a vehicle that is wanted.
2. Taxation does not apply to cars that have been equipped to transport disabled people.
3. The vehicle is registered with an organization directly involved in preparations for the FIFA World Cup, which is scheduled to take place in 2019.

Payment criteria

Parameters that a car must meet in order to be included in the list of vehicles with an increased tax levy:

• make and model of car;
• engine type, its volume;
• the number of years that have passed since the year of issue.

Size of increasing factors

The Tax Code provides for the following coefficients:

If the cost of a vehicle is 5-10 million and 5 years have passed since the year of manufacture, the coefficient is 2. A car worth 10-15 million (10 years have passed since the year of manufacture), the vehicle costs more than 15 million (10 years from the year of manufacture), the coefficient is 3.

The car owner pays transport tax for the months of owning the car. The month of vehicle registration and the month of deregistration of a vehicle are taken as full months.

The following sources provide information about the cost of a car to the tax authorities:

1. Representative offices in the Russian Federation . The price is stated in a separate price list for each configuration.
2. If there is no representative office in the Russian Federation , and the car was imported from abroad, the cost will be found out from the catalog of recommended retail prices. Similar catalogs are issued by all brands.

Let's find out how to calculate increased transport tax . To calculate the increased transport tax, the number of horsepower is multiplied by the regional transport tax rate and the increasing factor.

For individuals, the tax service calculates the tax on its own, then sends the car owner a notice with the full amount that will need to be paid.

Let's look at which cars fall under the luxury tax.

We invite you to familiarize yourself with the list of cars subject to the luxury tax from the Ministry of Industry and Trade in 2019:

Luxury tax on cars 2019: list + calculation

It is believed that a car is not a luxury, but a means of transportation. But today this concept applies only to those passenger cars whose average price is within 3 million rubles. Expensive models should become more expensive for the owner in terms of tax burden.

The legislation does not contain the concept of luxury. However, the Tax Code establishes increasing coefficients when calculating property and transport taxes for owners of expensive real estate and passenger vehicles. Since the beginning of 2014, multipliers have been applied to expensive cars that increase the transport tax. Which cars are on the list in 2019 that require additional luxury tax?

Legislation

The Tax Code determines the value limits of property, exceeding which transfers it to the category of luxury. This:

1. Immovable objects (buildings, structures, residential and non-residential premises, garages, parking spaces), the value of which, according to the cadastre, exceeds 300 million rubles. From January 1, 2015, the property tax rate was increased to 2% of the cadastral value (Chapter 32 of the Tax Code);
2. Passenger cars whose price is more than 3 million rubles. When calculating the amount of transport tax from January 1, 2019, new coefficients are applied that increase the amount of the fee (Article 362 Chapter 28 of the Tax Code). In this case, the following vehicle criteria influence the tax rate:

• its cost;
• year of issue.

Payers of the luxury transport tax are not only individuals, but also legal entities.

The list of cars subject to luxury tax in the list of the Ministry of Industry and Trade of Russia in 2019

The list of expensive cars is published annually by the Ministry of Industry and Trade of the Russian Federation. Accordingly, owners of vehicles of these brands will be charged tax at an increased rate.

The list is presented in tabular form, divided into blocks depending on cost and year of manufacture, updated as of November 20, 2019.

The first block included 578 cars with an average cost of 3 to 5 million rubles and no more than 3 years from the date of production.

The second block consisted of 446 brands and models worth from 5 to 10 million rubles, no more than 5 years old from the date of issue.

The third block is a list of 97 cars worth from 10 to 15 million rubles with a production date no later than 10 years.

And the table is completed by 73 models priced over 15 million rubles and not older than 20 years.

How to calculate luxury tax on a car?

When calculating the transport fee, you should be guided by the table of the Ministry of Industry and Trade established for the year for which the fee is calculated. Therefore, in 2019, citizens and legal entities must pay for property that they owned in 2018.

Increasing coefficients for 2019:

Luxury tax 2020: list of cars

The Ministry of Industry and Trade of the Russian Federation announced a list of expensive cars in 2020, which presents models and brands of vehicles for which owners will have to pay luxury tax. In accordance with the law, luxury tax applies to cars costing over 3 million rubles. The list of models is updated annually and approved by the Russian Ministry of Industry and Trade.

The current list of luxury vehicles is much larger than previous documents. For comparison: in 2015, the official list of expensive cars included 189 models, and now their number has increased to 708 positions.

Luxury tax amount

The law states that cars whose value exceeds 3 million rubles should be subject to luxury tax. When calculating the luxury tax, increasing factors are used, the size of which depends on the current cost and year of manufacture of the vehicle.

Calculation of luxury tax - increasing factors

Cars costing from 3 million rubles - 5 million rubles.

Cars costing from 5 million rubles - 10 million rubles.

Cars costing from 10 million rubles - 15 million rubles. (and higher)

Why has the luxury tax list grown?

Experts have long predicted that the updated list of expensive cars will include several dozen new vehicle models. Throughout the year, the country existed in conditions of accelerated inflation, against the background of which the cost of many cars increased significantly. Accordingly, those cars that previously cost up to 3,000,000 rubles have now exceeded the limit established by law.

The first model that appeared in the current list is the Mercedes E300. This car was not present in the previous list, because... its cost was below 3 million rubles. However, over the past six months, the cost of the Mercedes E300 has increased significantly, as a result of which the vehicle has received the status of “luxury”, and its owner will have to pay additional tax.

Let's look at a small comparative example:

The owner of the E300 car (2018, gasoline, power - 250 hp, engine capacity - 3498 cubic centimeters) lives in Moscow. Last year, when this brand was not included in the list of luxury vehicles, the owner of a Mercedes had to pay 18,759 rubles for it. But now, given that the model is included in the list of cars for which increased transport tax is applied, the owner will need to pay almost 10,000 more compared to last year’s amount (28,175 rubles). This increase occurred due to the coefficient established by law (1.5), which is used in calculating the tax for 2020.

Cars that fall under the luxury tax - 2020 list

Cars costing from 3 to 5 million rubles.

Luxury tax. List of cars 2019

In March 2019, the list of luxury tax cars was updated. The number of cars subject to increased payment of transport tax is gradually increasing. If in 2014, when the list first appeared, there were 187 cars, now in 2019 this figure was already 1,194 cars. Another factor that plays a role here is that the list contains separate items for different model configurations, apparently so that there are fewer options for challenging at the tax office.

On January 1, 2014, a new concept appeared - “luxury tax”, due to changes in the tax code, when calculating transport tax on cars costing more than 3 million rubles (clause 2 of Article 362 of the Tax Code of the Russian Federation).

How is the list of cars formed?

The organization authorized to compile a list of cars for which an increased transport tax is charged is the Ministry of Industry and Trade.

The Ministry of Industry and Trade requests from manufacturers or authorized persons information on brands, models and basic versions of passenger cars, the recommended retail price of which exceeds 3 million rubles. The average cost is calculated based on the recommended retail prices of the basic versions as of July 1 and December 1. The price data provided for the base versions is used to calculate the average cost of the vehicles.

The change in the dollar exchange rate and the rise in car prices have brought it to the point of ridiculousness, so in 2019, “luxury” cars already include: KIA K900, Mercedes-Benz E 200 Sedan, Toyota Highlander, LC150, Nissan Murano.

Luxury Tax Increasing Coefficients

Depending on the price and year of manufacture, all cars are divided into 4 categories. Each category has its own increasing coefficient. The table shows the luxury tax coefficients.

Luxury tax in 2019: how to calculate and who is obliged to pay it

As we remember, since 2014, all cars costing over 3 million rubles are subject to the so-called “luxury tax”: you need to pay an increased transport tax for them. How do you know which cars need to pay higher taxes, and how to calculate it?

Since its inception in 2014, the luxury tax has changed along with market realities - and although the minimum entry threshold for the concept of “luxury” has remained at 3 million rubles, the additional tax burden has not remained the same as it was at the time of its inception. Today's tax rates take into account the fact that price tags have changed significantly, and today even some versions of cars that are not very luxurious, it must be said, cost over 3 million. Let's briefly remember what a “luxury tax” is in general and find out how much and for what you have to pay.

The luxury tax refers to the increasing coefficients of transport tax for cars costing over 3 million rubles. If the amount specified in the purchase and sale agreement is higher than this mark, and the age of the car falls within the requirements established by law, then annually when calculating the transport tax, its amount will be multiplied by an increasing factor. The size of the increasing factor depends on the cost and age of the car.

The list of cars that are subject to increasing factors is compiled by the Ministry of Industry and Trade and is updated annually. In 2014, it included less than 200 cars, and now there are more than 1,000, and the list is compiled taking into account specific modifications and engines. The current list can be found on the official website of the Ministry of Industry and Trade: here . Please note: when purchasing a used car at a price lower than that assumed in the calculations of the Ministry of Industry and Trade, you will still receive an increased transport tax - the calculation is carried out strictly according to the list. Thus, deliberately underestimating the cost of the purchased car does not make sense.

Taking into account the minimum threshold of 3 million, today not only Mercedes-Benz, Porsche and other Jaguars are considered luxury: the list, for example, includes the Toyota Highlander, Ford Explorer, and Volkswagen Touareg - depending on the engine and version. Please note: the list of models is updated annually by the Ministry of Industry and Trade no later than March 1 - that is, the new list will be published within two weeks, after which we will also update the link.

The sizes of the increasing coefficients used to calculate the transport tax for “luxury” cars are indicated in paragraph 2 of Article 362 of the Tax Code. Previously, the coefficients were more differentiated - for example, for one-year-old cars costing from 3 to 5 million you had to pay 1.5 times more. Now the rates have softened somewhat: for cars under 3 years old and costing from 3 to 5 million, a coefficient of 1.1 is applied - that is, the overpayment of transport tax will be only 10%. For convenience, we have compiled all the coefficients into a single table.

When determining the age of a car, the calculation of the periods specified in the Tax Code begins with the year of manufacture of the passenger car - that is, for the calculation it does not matter whether it was released in January or December.