Tax on tractors in Russia

Transport tax on tractor

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Soon, citizens will begin to officially file property taxes for the previous year and pay the amounts established by law. During such procedures, many questions traditionally arise. This article will help you find out who should pay the transport tax on a tractor and how to calculate it.

Who is exempt from paying tractor tax?

Many farmers, entrepreneurs and individuals are mistaken if they believe that any agricultural equipment, including tractors, is not subject to transport tax. Upon careful reading of paragraph 2 of Art. 358 of the Tax Code of the Russian Federation, one can understand the main condition for the exemption of such a vehicle (vehicle) from taxation . It says:

2. The following are not subject to taxation:

5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock carriers, special 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.

Thus, the legislation actually spells out a list of taxable objects, as well as those types of transport that are not included in their number. This also includes tractors and other machines for agriculture, but only if they are owned by persons involved in the production of agricultural products, in accordance with paragraphs 5 p. 2 art. 358 NK . These may include both legal entities - enterprises and organizations, and individuals - such as peasant farms.

How to calculate transport tax on a tractor

The main components in the tax calculation formula, in accordance with clause 2 of Art. 362 NK are:

As for the use of the coefficient in this formula, in the case of a tractor we may be talking about an incomplete ownership period. If the vehicle was owned for a whole year , then the coefficient is taken equal to one and can be ignored. If the tractor was registered for several months of the year and then was alienated, then the coefficient is determined as the ratio of full months of ownership to twelve , in accordance with paragraph 3 of Article 362 of the Tax Code .

It is important to note that there is a concept of partial month ownership. Its essence lies in the fact that the owner of a tractor is completely exempt from paying transport tax if he owned it for a period not exceeding half a whole month . The corresponding amendment to the legislation was introduced by Federal Law dated December 29, 2015 No. 396-FZ .

What to take as the tax base

Transport tax is charged on different types of tax base. For tractors that are self-propelled pneumatic or tracked vehicles, as well as for cars, the accrual base is the engine power, measured in units of horsepower (hp), in accordance with paragraphs 1 clause 1 art. 359 NK . This value is taken from the vehicle passport.

Often in documents this indicator is indicated in units adopted in the unified measurement system - kW. Then you need to convert kW to horsepower by multiplying the value by 1.35962. This number means that 1 kW is equal to 1.35962 horsepower .

Controversial issues in determining the tax base and the corresponding rate arise when tax authorities classify some tractors as trucks, which are subject to a higher rate. The classification of a tractor among the types of other self-propelled vehicles, machines and mechanisms on pneumatic and tracked tracks must be based on the passport of the self-propelled vehicle and in accordance with the “Classifier of Vehicle Types for International Transportation” , approved by Decision of the Customs Union Commission No. 378 of September 20, 2010 .

The definition of the concept of a tractor can be found in the “Rules for admission to driving self-propelled machines and issuing tractor operator licenses” , approved by Decree of the Government of the Russian Federation dated July 12, 1999 No. 796 :

2. Self-propelled vehicles in these Rules mean tractors, self-propelled road-building machines and other ground-based trackless mechanical vehicles with independent drive, having an internal combustion engine with a volume of over 50 cubic meters. centimeters or an electric motor with a maximum power of more than 4 kW (with the exception of motor vehicles intended for movement on public roads with a maximum design speed of more than 50 km/h, and self-propelled combat vehicles of the Armed Forces of the Russian Federation, other troops, military formations and bodies performing tasks in the field of defense and state security).

What are the rates for different regions?

In the country's tax system, transport tax applies to the regional level . Each subject of the Federation has its own regulations at the regional level, which introduce a tax on vehicles in a given municipality. Local authorities, based on the rates prescribed in Art. 361 of the Tax Code of the Russian Federation , determine their own rates.

Municipalities can differentiate transport tax rates based on the following criteria :

depending on the vehicle engine power;
from gross tonnage;
on the number of years of operation;
depending on the type of transport.

Therefore, tax rates on tractors may vary slightly in different cities of the country. On the official website of the Federal Tax Service there is a convenient electronic service called “Reference information on rates and benefits for property taxes” for those who want to find out the rates in force in their region, as well as the categories of benefit recipients, which are also set at the local level.

If a tractor is included in the list of objects of taxation, that is, it is not involved in the agricultural industry, then what rates will apply to it? Such transport should be classified in the category “Other self-propelled vehicles, pneumatic and tracked machines and mechanisms” , and it is for this type that the appropriate rates are selected.

As an example, let's look at how transport tax rates for the MTZ-82 tractor (81 hp) differ in different cities of the country:

Transport tax on tractor

Transport tax (TN) covers almost all types of transport, including cars and trucks, but the latter has its own distinctive features. Due to the fact that tractors, combines, vans, etc. are recognized as cargo, the peculiarities of its operation may have an impact on taxation. Tractors as objects of taxation are the most specific. What are the features of calculating and paying transport tax on tractors in 2018? Who is the payer and what is the object of taxation? What rates apply to tractors in 2018 and how are they calculated? Which tractors are not subject to tax? We will answer these questions in this article.

Taxpayer and object of taxation

As a general rule, the payer of transport tax is the official owner, who can be either an individual or a legal entity, that is, an organization. Any tractor that does not fall under the preferential category is subject to taxation. The preferential list includes special persons or organizations that are exempt from this tax obligation. Information about the list of beneficiaries can be found on the official Internet resource of the tax service in the section “Property taxes: rates and benefits.”

Tax rates in 2018

The size of the government tax is influenced by several variables, but primarily by the power of transport. Also, for each region, local authorities set a regional coefficient; it, as a rule, differs depending on the place of registration of the vehicle. So in Moscow and St. Petersburg these coefficients are much higher than, for example, in Voronezh or Volgograd. TN rates are subject to annual upward changes, with dramatic increases affecting vehicles with power starting from 100 hp. and more. The table below shows tax rates for some regions of the Russian Federation.

The data presented in the table reflects an approximate picture of tax rates in each federal district of the Russian Federation, however, even within a district, the rate may vary significantly. Thus, the Law of the city of Sevastopol No. 75-ZS dated November 14, 2014 “On transport tax” established rates that are 2 or more times less than those established for the Republic of Crimea. In addition, the rate may vary depending on the age of the vehicle. Thus, in the Moscow region, the TN for a tractor with an engine power of more than 250 horsepower and up to 5 years old is calculated at a rate of 58 rubles per horsepower, and if more than 5 years have passed since the year of manufacture of the vehicle, then at a rate of 85 rubles per horsepower.

Features of calculating and paying state taxes

Calculation of the tax amount on a tractor depends on several indicators. Firstly, this is the rate, which is established either by federal or regional legislation, secondly, the technical indicators of the vehicle, that is, the power of its engine, and thirdly, the period of time that has passed since the release and start of operation of the tractor. Thus, the following formula is used to calculate tax:

TN = NB x NS, where:

TN - transport tax;
NB - tax base;
NS - tax rate.

If there is a benefit that reduces the amount of tax, then the calculation will be made using the following formula:

TN = NB x NS x RL, where:

RL - size (value) of the benefit (in %).

If the entire tax period was preferential for a citizen, then the tax amount will be equal to 0. However, to receive such a benefit, a citizen must contact the tax office at the place of registration and write a corresponding application, as well as provide a package of documents that will confirm the right of this citizen to benefits for payment of transport tax.

Examples of calculating transport tax on a tractor

A legal entity not included in the list of beneficiaries purchased a DT-75 tractor with an engine power of 95 hp in December 2013. The tractor was registered in Moscow. Thus, the amount of tax for this transport was 95 x 15 = 1425 rubles, where 15 is the regional rate approved by Moscow Law No. 33 of 07/09/2008 “On Transport Tax”.
Citizen T.P. Yunusov, living in Novosibirsk, is a pensioner. In accordance with the Law of the Novosibirsk Region dated October 16, 2003 No. 142-OZ “On taxes and peculiarities of taxation of certain categories of taxpayers in the Novosibirsk Region”, he has the right to pay tax in the amount of 5% of the established one. Taking into account the fact that he owns an MTZ tractor with a capacity of 89 horsepower, a citizen needs to pay a tax in the amount of 89 x 25 x 5% = 111 rubles, where 25 is the regional rate.

In 2017, 5 bills on the abolition of TN were submitted to the State Duma for consideration. In one of them, an initiative was put forward to compensate for the funds received from the state tax, taking them into account in the cost of automobile fuel. According to the deputies of A Just Russia, such a measure will operate on the principle “whoever drives more pays more.” The State Duma did not support any of the bills, and the Government of the Russian Federation also opposed the complete abolition of such a tax. But there are still exceptions that are not subject to taxation.

Cases of tractor tax exemption

The list of vehicles that are subject to tax exemption is quite extensive. As for tractors, such a vehicle will not be a tax object if the engine power does not exceed 5 hp. or limited to 100 hp and its owner is a disabled person, and the transport itself is transferred through social protection authorities. If the operation of transport is carried out exclusively for the production of agricultural products, then the TN is also not paid. In this case, it is necessary to go through the procedure of appropriate documentation and submission of documents to the territorial tax service. In addition, if the tractor is officially listed as stolen or is on the balance sheet of the Ministry of Emergency Situations, then it is not subject to tax.

Conclusion

Tractors today are represented by different models and each of the modifications belongs to one or another category from “B” to “E”. The characteristics underlying the gradation by category are also taken into account when calculating the amount of tax, which is set independently by local authorities at the level of each region. In addition to determining the coefficient, the authorities determine the duration of the reporting period and give the right to preferential taxation to certain categories of payers.

Transport tax on tractor

Owners of tractors pay transport tax (TN) according to the same rules as owners of other vehicles. However, there are federal and regional benefits for tractor owners that completely exempt them from paying auto tax. We will tell you in detail about the benefits and rules for calculating fuel load for tractors in today’s article.

Who does not pay transport tax on a tractor?

Transport tax on a tractor is not paid if it:

registered to an agricultural producer;

used in the production of agricultural products.

The following are not subject to taxation:
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, technical service), registered to agricultural producers and used in agricultural production. work for the production of agricultural products.

clause 2 art. 358 Tax Code of the Russian Federation

Who are agricultural producers?

An agricultural producer can be either an individual or an organization, and the volume of agricultural products must be at least 50% of the total production.

Agricultural commodity producer - an individual or legal entity engaged in the production of agricultural products, which in value terms constitutes more than 50 percent of the total volume of products produced, including a fishing artel (collective farm), production of agricultural products, including fish products, and catches of aquatic biological resources in which it accounts for more than 70 percent of the total volume of production in value terms.

Art. 1 Federal Law of December 8, 1995 N 193-FZ

What should you do to avoid paying tax on your tractor?

To receive the benefit, you must prove that you are an agricultural producer. To do this, you must submit a tax calculation of the cost of all produced products, indicating the share of agricultural products in it.

In order to confirm the status of an agricultural producer, the taxpayer provides the tax authority with a calculation of the cost of the products produced, highlighting the agricultural products produced.

para. 4 clause 17.3 Order of the Ministry of Taxes of the Russian Federation dated 04/09/2003 N BG-3-21/177

If the share of agricultural products is at least 50%, you will be exempt from paying auto tax. Otherwise you will have to pay it.

Are there other benefits for tractor owners?

In the regions of the Russian Federation, local benefits may be established for tractor owners. For example, in the Kirov region, tax payments for a tractor are not paid by persons running private farms.

You can check the availability of road tax benefits in your area using the table below. To do this, select your region and scroll down to the “Benefits” section.

Calculation of the cost of transport tax on a tractor

Owners of tractors that are not eligible for benefits are required to pay tax according to the general rules. The cost of car tax is calculated using the formula:

TN = (Number of horsepower) x (Tax rate in the region).

To calculate the tractor auto tax cost manually, look at the exact horsepower. in the car passport and multiply it by the tax rate of the region. You will also find tax rates in the table above. For tractors, it should be viewed in the “Other self-propelled vehicles” category.

For example, if you live in the Moscow region and a 58 hp tractor is registered in your name, the cost of the auto tax will be 1,450 rubles. (tax rate in the Moscow region = 25 rubles).

Remember that physical Individuals are not required to calculate taxes on their own; the Federal Tax Service does the calculations for them. In late summer or fall, you will receive a tax notice in the mail with a receipt ready for payment. Auto tax must be paid no later than December 1. If you are interested in how TN is paid by organizations, you will find detailed information here.

So, you don't have to pay tax on a tractor only if you are eligible for the incentives. Remember that the tax office will not automatically exempt you from paying TN - the right to the benefit must be proven by providing the relevant documents to the Federal Tax Service.

Tractor tax: do you need to pay, how to calculate

Last update 2019-02-19 at 12:23

In this article we will look at what the tax rate on a tractor depends on and give an example of calculating the total amount. We will tell you in what cases the tax is not charged.

Do I need to pay transport tax on a tractor?

As a general rule, self-propelled vehicles, which include tractors, are subject to transport tax (clause 1 of Article 358 of the Tax Code). The main condition is that the equipment must be registered. According to the rules, Gostekhnadzor registers a self-propelled vehicle with an engine displacement of more than 50 cubic meters. cm.

Clause 2 of Article 358 of the Tax Code specifies vehicles on which tax is not charged. Among them are tractors registered to agricultural producers. Moreover, they must be used for their intended purpose, i.e. for agricultural production. products.

As the Ministry of Finance indicated in letter dated September 17, 2018 No. 03-05-05-01/66286, the concept of agricultural producers is taken from the law dated December 29, 2006 No. 264-FZ. They are considered:

organizations and individual entrepreneurs engaged in the production, processing and sale of agricultural products;
farms;
agricultural cooperatives;
citizens who run private household plots.

Thus, in order not to pay tax on a tractor in rural areas, you need to prove to the tax authorities that you are an agricultural producer and use the equipment for its intended purpose. In other cases, the tax will be charged in full, unless additional benefits apply in the region.

Important!

To apply for a benefit, you must submit an application to the tax office.

How to calculate transport tax on a tractor

Transport tax is regional. This means that the Tax Code defines only basic rates and general rules for its collection.

According to Article 361 of the Tax Code, the base tax rate on tractors in Russia is 2.5 rubles. per year for each engine horsepower. Regions have the right to change it, but no more than 10 times (up or down). Thus, the maximum charge can be 25 rubles/hp. To calculate the amount payable, you need to multiply the rate by the number of hp.

Important!

If you have not owned the equipment for a full year, this will be taken into account during the calculation and a correction factor will be applied.

There is a special service on the Federal Tax Service website. In it you can see the current rates and a list of beneficiaries for individual regions. You can calculate the transport tax on a tractor using an online calculator.

The procedure for calculating tractor tax in the calculator:

First of all, we designate the desired region.

We look at the list of regional beneficiaries. Usually these are veterans, Chernobyl victims, large families, disabled people, etc. The tax for these categories may be reduced or eliminated completely.

Click next and get the ready amount to pay.

Phys. Individuals and individual entrepreneurs do not calculate the tax themselves. They pay according to a notification sent by the tax office by mail or through their Personal Account. All amounts are already indicated in the notification. The tax payment deadline for 2019 (for the reporting period of 2018) is December 2, 2019.

Agricultural producers do not pay transport tax for a tractor if the equipment is used for agricultural purposes. works.
Regional authorities have the right to introduce their own benefits and cancel or reduce taxes for pensioners, disabled people, veterans, etc.
The tax office calculates the amount to be paid. For informational purposes, you can make calculations using the online calculator on the Federal Tax Service website.

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Transport tax on tractor

Transport tax on a tractor is a mandatory type of payment that is paid by all owners of such equipment, except for representatives of the preferential category. How much will you have to pay in 2019? Which citizens are exempt from paying taxes? What to consider when performing calculations, and what formula are the calculations used? We will raise these and other questions below.

Tractor and its categorization

All transport that operates on the territory of the Russian Federation is conditionally divided into several categories. The classification is based on the following characteristics - technical and running parameters. In 2019, machines are divided into seven categories, including A1 and A2, B, C, D, E and F. As for tractors, they can be classified into most of these “sections”. Here a lot depends on the characteristics of the vehicle. Let's highlight the main options:

“B” - this includes vehicles on wheels or tracks, if the motor power is not more than 25.7 kW.
"WITH". This category includes wheeled equipment with a power from 25.7 to 110.3 kW. As an example. MTZ-80.
"D". This includes all vehicles with an engine having a power of 110.3 kW or more. A prerequisite is that the vehicle has wheels (example - K-744 R).
"E". In this category, all equipment is on tracks and with a motor power of 25.7 kW or more (example - DT-75).
"F". This is another category that includes all agricultural transport.

Taking into account the above, it is clear that the main criterion by which the division into categories occurs is motor power.

When can you not pay tax?

The law of the Russian Federation provides for cases in which the owner of a tractor can evade the need to pay transport tax. This is possible for vehicles that meet the following conditions:

Motor power is less than 5 “horses”.
The number of horsepower does not exceed 100 units, and the owner of the vehicle is disabled. In this case, the vehicle must be obtained with the help of a social service.
The tractor is used for harvesting agricultural products. To confirm this fact, it is necessary to draw up special papers and transfer the package to the Federal Tax Service.
The tractor is stolen and there is confirmation of this. In particular, the owner of the vehicle must contact the police and file a statement, receiving a special certificate.
The equipment is on the balance sheet of the Ministry of Emergency Situations.

Transport tax rate by region of the Russian Federation

When calculating transport tax, many aspects are taken into account. First of all, the power of the motor is taken into account. In second place is the coefficient, which is individual for each region of Russia. At the same time, residents of the capital or St. Petersburg will have to pay more than citizens living in the outback.

The Tax Code of the Russian Federation (Article 358) states that a tractor is a vehicle that belongs to a tracked or pneumatic mechanism. This means that when calculating the tax, the number of horsepower is taken into account.

When determining rates, you need to look at the information that is relevant at the time of calculation. For example, in 2018, residents of Vladimir and Voronezh calculate transport tax taking into account the following rates - 20, 28 and 40. They are typical for tractors with power up to 100 hp, from 100 to 150 hp, and from 150 to 200 hp respectively. Cheaper tariffs are in Kaluga, where the rates are equal - 5, 20 and 40 (for the ranges indicated above). If the transport has more power, the cost of paying transport tax also increases.

It is worth considering that the government reviews rates every year, which, as a rule, increase. The “risk zone” includes all equipment that has an engine with a power of 100 “horses” or more.

Subtleties of calculation

Tractor tax is a type of payment that is collected from car owners and transferred to the regional budget. In this case, the calculation procedure is regulated by the Tax Code of the Russian Federation (chapter number 28). The rate, as noted above, is set by local authorities. In addition, they have the right to change the duration of the reporting period and determine beneficiaries.

As for the calculation itself, it is simple and accessible even to young car owners. An important point is the timely payment of transport tax. To clarify the date by which the payment must be made, you need to go to the website of the local government authority or dial the phone number of an authorized organization. It is also necessary to remember that in some regions it is impossible to do without paying an advance.

To calculate the amount of the advance payment (AP), you need to multiply three indicators - the tax base (TB), the size of the regional tax rate (ST), and 0.25. The detailed principle for calculating the advance payment is set out in the Tax Code of the Russian Federation (article number 362).

To calculate the amount of tax on a tractor (N), we multiply the size of the tax base (NV) by the tax rate parameter (Нst).

Some companies or individuals can count on benefits, namely a reduced tax rate, tax exemption or its reduction to a minimum parameter. Such benefits are temporary, so when calculating the transport tax, this nuance must be taken into account.

If a person has a benefit, the tractor tax is calculated using the formula discussed above. The difference is that the resulting number is multiplied by the amount of the benefit.

The situation is different if a person is completely exempt from tax for a certain period. In this case, to calculate it is necessary to multiply the tax base (TB) by the tax rate (Нst), and multiply the resulting number by KI. The last parameter is the ratio of the number of months when the benefit is provided to the number of months in the total tax period.

Who is the payer?

Payment of transport tax is the obligation of its owner. This rule is stipulated in the Tax Code of the Russian Federation (in article number 357). The exception is entities and companies that are included in a special list (its composition is subject to revision from time to time). That is why vehicle owners are advised to personally calculate the tax amount. To do this, you need to visit the tax service website from time to time. Information of interest is located in the section on property taxes - rates and benefits.

The obligation to pay the tractor tax terminates if the person repays the debt in full, dies, or other circumstances occur. It is important to understand that tax payment must be made on time. If a person is late in making a payment, a penalty will be charged. When debt accumulates, a situation arises when a person may not be allowed to leave the territory of the state at all.

Features of payment for legal entities

For legal entities (companies) owning such equipment, a number of tax payment features are provided. So, if one enterprise owns several units of transport at once, calculations for each tractor are made separately, and the resulting numbers are subsequently summed up.

In this case, tax payment can be made in two ways:

Advance payments at the end of each quarter. Such rules work in many regions of the country, for example, in the Yaroslavl and Bryansk regions, as well as in Crimea, Dagestan and others.
One amount (at the end of the tax period). This procedure is in effect in the capital of the Russian Federation and Ingushetia.

The timing of the transfer of transport tax is regulated by local authorities, so these details need to be clarified individually. For example, in the Samara and Vologda regions, tractor owners must pay before March 1st. If it comes to advance payments, they must be paid before the last day of the month.

In 2017, a bill was submitted to the State Duma with a request to abolish the transport tax. One of the initiatives involved compensating for this money by increasing the cost of gasoline. Government officials noted that this approach is more fair. The person who drives a tractor or other vehicle more often pays more. Despite the logic of the bill, the State Duma did not support it. In addition, the Russian government also opposed such an innovation. That is why owners of tractors and other vehicles are still forced to pay the tax in full. The only exceptions are those citizens who belong to the preferential category.