What does the transport tax on a car depend on?

Transport tax in 2019: main changes in Russia

Is it planned to abolish the transport tax in 2019?

The authorities have been talking about the possible abolition of the transport tax for a long time. The government once promised that instead of a tax, excise taxes on gasoline would simply increase. The logic was clear: whoever travels more pays more. And for pensioners who only go to the dacha in the summer, expenses will be minimal.

But in the end, fuel excise taxes increased, and the transport tax remained. Nobody is going to cancel it yet. Motorists need not roll out the lip.

But it would be a good idea to find out how transport tax rates are calculated.

For what kind of transport do I have to pay tax?

According to the law, you must pay transport tax for:

• Cars
• Motorcycles
• Motor scooters
• Buses
• Tracked vehicles

For which vehicles do you not have to pay tax?

• Rowing boats, as well as motor boats with an engine power of less than 5 horsepower.
• Passenger cars specially equipped for use by disabled people.
• Passenger cars with an engine power of up to 100 hp, received through the social protection authorities.
• Tractors, combines, special machines (milk tankers, livestock trucks, etc.), registered to agricultural producers and used in agricultural work.
• Special services vehicles.
• Stolen cars that are wanted.

Transport tax rates

The transport tax rate is calculated using the formula.

Tax amount = Tax rate * Tax base * (Number of months of ownership/12) * Increasing factor.

The tax rate depends on engine power, vehicle capacity, vehicle category and year of manufacture. The rate may vary depending on the region - for each horsepower of a passenger car (with an engine up to 100 hp) they can charge from 1 to 25 rubles.

For example, this is what the tax rate looks like in Moscow, tied to the power of the car.

How to calculate transport tax in 2019?

Good afternoon, dear reader.

Today we will talk about how to calculate transport tax for any car.

Some car owners may question the very idea of ​​calculating tax, citing the fact that the tax office already sends receipts for payment of transport tax, so sitting with a calculator yourself is a useless exercise.

Actually this is not true. Information on how to calculate transport tax may be useful to you when buying a new car. Agree, it is better to know in advance how much it will cost to maintain your car later.

In addition, in some cases it may be useful to check whether the tax office has drawn up the receipt for payment correctly. After all, errors in tax calculations occur quite often.

Features of paying transport tax in 2019

Let's look at the main features of paying transport tax:

1. Transport tax is paid once a year for the previous year. If you do not own the car for a full year (for example, you bought it in February or sold it in November), then you will pay tax only for those full months during which you owned the car (in the examples - 11 months).

For example, tax for 2017 must be paid in 2018.

The tax payment deadline is December 1 . However, if the first of December is a holiday, the deadline is postponed to the next working day.

For example, in 2018, December 1 is a Saturday, so the tax can be paid until December 3.

2. Owners of some vehicles are exempt from paying transport tax. You will find a complete list of exceptions in Article 358, Part 2 of the Tax Code:

2. Are not subject to taxation:
.
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;
.
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 , where military and (or) equivalent service is legally provided for;

7) vehicles that are on the wanted list , subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

3. The amount of transport tax depends on:

• car power,
• region where the car is registered,
• on the age of the vehicle.

How to calculate transport tax on a car?

So, to calculate the amount of transport tax in 2020, the Tax Code provides a special table:

What factors influence the amount of transport tax?

Last update 2019-03-10 at 12:34

Citizens' interest in fiscal legislation in Russia is increasing, and this material is intended to fill the gaps in the study of property taxation of the population. The question under consideration is what indicators the car tax depends on.

What determines the amount of car tax?

To understand what the car tax in Russia depends on in 2019, you need to get acquainted with Chapter 28 of the Tax Code. From it you will learn that the following factors affect the final amount:

• tax base;
• bid;
• holding period;
• benefits and deductions;
• average cost and life of the car.

The base is the physical indicator of the engine - power, thrust, gross capacity. If there is no engine, then one is taken as the base. Thus, the dependence of the transport tax on engine power is obvious - the amount to be paid is directly proportional to the power.

The rates are approved in Article 361 of the Tax Code of the Russian Federation, but since this tax is regional, the authorities of the constituent entities of the country have the right to set their own rates. Moreover, territorial rates may differ from federal ones by 10 times - either upward or downward. Thus, the transport tax rate depends on the territory. If the region has not adopted its own tariffs, then the values ​​​​from Article 361 of the Tax Code of the Russian Federation are applied.

Speaking of rates, you need to immediately answer the question of whether the transport tax depends on the owner’s registration - after all, if not, then you can register the car in a region with low taxes and pay less. However, clause 1 of Article 363 of the Tax Code of the Russian Federation states that the tax is paid at the location of the car. And Article 83 of the Tax Code of the Russian Federation established that the location of the car is the citizen’s registration - permanent or temporary.

In addition to rates, regions set their own benefits - one of the most important elements that can exempt a person from taxation by 100%. Thus, the car tax depends on the place of residence or stay of the owner, since rates and benefits apply to this territory.

Also, the transport tax on a car depends on the ownership period - the number of months in a calendar year in which the car was registered to one person. Naturally, the fewer months a person has owned a car, the lower the tax will be. Moreover, according to Article 362 of the Tax Code of the Russian Federation, the rule applies here - if the car is registered in your name before the 15th day of the month inclusive or alienated before the 15th day of the month inclusive, then this month is counted towards the period of ownership. In the opposite situation - after the 15th day - the month is not included in the period.

Example 1

Does the transport tax depend on the year of manufacture of the car? Here you need to take into account the norms of paragraph 2 of Article 362 of the Tax Code of the Russian Federation. According to this paragraph, when calculating tax, increasing coefficients are applied for certain types of transport:

• coefficient 1.1 - for cars with an average cost from 3,000,000 to 5,000,000 rubles and up to 3 years old;
• coefficient 2 - for cars with an average cost from 5,000,000 to 10,000,000 rubles and up to 5 years old;
• coefficient 3 - for cars with an average cost from 10,000,000 to 15,000,000 rubles and up to 10 years old, as well as for cars with an average cost above 15,000,000 rubles and up to 15 years old.

As you can see, the year of manufacture of the car affects the transport tax if it coincides with the established clause 2. Article 362 of the Tax Code of the Russian Federation with average cost. This cost is determined by the Ministry of Industry and Trade of Russia - every year the department publishes a list of brands and models of cars that are taxed with a coefficient for a certain year of manufacture.

The car tax coefficient does not change by region; it is common throughout the country. How to calculate the age of a car: subtract the year of manufacture from the reporting year.

Example 2

Why is there a high car tax?

Article 52 of the Tax Code of the Russian Federation states that after calculating fiscal payments to citizens, the Federal Tax Service sends them letters containing the following notification:

Such letters arrive several months before the payment deadline. At the very least, a month in advance so that you have time to study your fiscal obligation and prepare for payment. Also during this period you can check the accrued amount for correct calculation. This is especially true if the amount has sharply increased than the previous time.

The amount of transport tax depends on:

• rates - rates may have increased in your region;
• benefits - some benefit has been canceled or you have ceased to be its recipient;
• holding period - if previously you paid for several months of the calendar year, and now you pay for all 12 months, then, of course, the amount will be higher.

There is a possibility that your car will suddenly end up on the list of the Ministry of Industry and Trade - but even then the coefficient will be applied for a certain period that has passed since the year of manufacture. In any case, if your car is expensive and less than 15 years old, keep an eye on the list for updates.

As for rates and benefits, you can check them through the special “Reference Information” service. The service is free, available around the clock and does not require authorization on the site. How to view rates and benefits through it:

1. Service page.
2. Here you need to specify the required region. The municipality field remains empty.
3. Here is the found law. Click on it.
4. Go down to the table. There are 4 columns here - you can look at rates, deductions and benefits.

Important!

The benefit is provided only after submitting an application in the prescribed form.

The application form is here . You can also submit it to LKN.

Another reason for the large amount in the letter from the Federal Tax Service may be fines and penalties accrued for delays in previous periods. If, after checking all the factors, it turns out that the inspectorate incorrectly calculated your taxes, submit an application with a detailed description of the situation. This can also be done online:

• through the “Contact the Federal Tax Service” form;
• through a special button in the “Taxpayer’s Personal Account” in the “Life Situations” section.

1. Transport tax depends on various indicators - from engine characteristics to the make and model of the car.
2. Since the tax is regional , regional rates and benefits play a large role in the calculation.
3. The age of the car affects the transport tax if the car is included in the list of the Ministry of Industry and Trade.

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What does the transport tax on a car depend on?

The amount of transport tax on a car in 2019 depends on the criteria specified in the Tax Code of the Russian Federation - vehicle engine power expressed in horsepower, year of manufacture of the car, environmental class, etc. At the same time, individual indicators that affect the amount of tax payments can be established at the regional level.

In this article, we will look at how basic and specific transport tax rates are set, and what powers the authorities have to change them.

General tax rules

Transport tax falls under the competence of regional authorities. This means that constituent entities of the Russian Federation can not only change individual indicators for calculating payments, but also completely abolish the tax on their territory. Let us highlight the general rules that car owners need to take into account when paying motor vehicle tax:

1. tax obligations arise only for owners of cars and other vehicles named in the law - ownership of a car by power of attorney or under a lease agreement does not give rise to such obligations;
2. at the federal level, the objects of taxation, the main parameters for calculating payments, certain categories of benefits, and base rates are determined;
3. Regions have the right to establish rules for providing tax benefits, as well as specific payment rates, but with a deviation from federal standards of no more than 10 times.

Thus, car owners will have to take into account the basic norms of the Tax Code of the Russian Federation, as well as special rules of regional acts.

The Tax Code of the Russian Federation defines the following basic criteria affecting the amount of payments:

• transport tax depends on horsepower, i.e. on engine power - this indicator is determined according to the technical and registration documentation for the car;
• the amount of payments depends on the year of manufacture, if such a provision is specified in regional regulations - the year of manufacture is also determined by the manufacturer’s technical documentation and the vehicle registration certificate;
• regions are given the right to introduce decreasing and increasing coefficients, depending on the environmental class of the vehicle - this criterion is stimulating in nature, and its use has not yet become widespread in the constituent entities of the Russian Federation.

The size of the payment, or complete exemption from tax, will be influenced by the status of the owner, as well as the category of the vehicle. For example, regions can reduce the amount of transport tax for certain categories of citizens, or provide partial exemption from payments. In addition, the Tax Code of the Russian Federation provides for a tax benefit for cars intended for use by disabled people, or allocated through social protection. If this status of the vehicle is confirmed by the owner, he will not have to pay tax.

Calculation of transport tax and sending receipts to owners is the responsibility of the tax service . Therefore, citizens will not have to annually submit technical and registration documentation to the Federal Tax Service. This will only be required if incorrect indicators of the capacity and year of manufacture of vehicles were entered into the databases of the State Traffic Safety Inspectorate and the Federal Tax Service.

Let's consider the features of using individual indicators when calculating transport tax in 2019.

How is tax calculated?

The owner can find out most of the indicators that affect the amount of payments on his own by studying the technical and registration documentation for his car. First of all, when registering a car in the traffic police database, the year of manufacture and engine power are recorded. The manufacturer must indicate this information in the technical product passport or in another document. However, for some models this indicator may not be available, especially if the production date and vehicle manufacturer are unknown.

The tax authority independently uses information about the car’s criteria to calculate annual payments. This happens as follows:

1. when registering a car and registering each subsequent transaction, the traffic police database is updated;
2. the data is similarly updated if the owner makes changes to the technical characteristics of the car (for example, if a more powerful engine is installed, the new horsepower indicator will be included in the registration certificate and PTS after submitting a technical expert’s opinion);
3. information from the traffic police database is available to tax services for calculating annual payments - if the information about the car does not correspond to reality, the owner must contact not only the Federal Tax Service, but also the territorial department of the traffic police.

The horsepower (power) and year of manufacture of the car will be important not only for determining the amount of tax. Regional authorities have the right to introduce benefits that can be tied to the characteristics of the car.

As a rule, preferential taxation is associated with the following factors:

• full or partial exemption from transport tax will apply only to one unit of transport - if the benefit recipient owns two or more cars, he has the right to choose the best option for calculating the tax;
• the benefit may be limited to the maximum power of the car - for example, a military veteran may qualify for exemption from transport tax if the power of his car does not exceed 150 hp;
• similarly, the benefit can only be provided to cars whose service life has exceeded a certain limit - for example, for pensioners in St. Petersburg, a complete tax exemption is provided for a domestically produced car manufactured before 1991.

The composition of criteria affecting the calculation of tax liabilities for transport can change almost annually. For example, a generally accepted and basic indicator is only the power of a car, expressed in horsepower. This criterion is easily established from technical and registration documentation, and is subject to change in rare cases. The year of manufacture factor is not so important for calculating the tax, especially for foreign-made cars. Therefore, regional authorities can flexibly vary the tax burden on citizens, increasing or decreasing the taxable indicators of vehicle capacity and year of manufacture.

Thus, when calculating tax obligations, the main criteria are the vehicle’s power, calculated in horsepower, year of manufacture (according to the manufacturer and title), and in some cases, the environmental class criterion. All specified indicators will be obtained automatically from the traffic police database, so there is no need to submit technical documentation to the tax authority.

Nuances of calculating transport tax

When processing data on the technical characteristics of a car, errors may occur that will lead to an obligation to pay tax or to an overestimation of the amount of the annual payment. For example, if the tax exemption threshold is defined as 120 hp, exceeding the technical power in the database by even 1 hp. will result in an obligation to transfer funds to the budget.

You can identify the error in advance by contacting the Federal Tax Service, or upon receiving a receipt from the tax service. You can determine the correctness of the calculation, including according to the legislative criteria of power and year of manufacture, in the following ways:

1. from the contents of the receipt, which the tax authority is obliged to send out annually to owners;
2. from the information in the taxpayer’s Personal Account, if the owner of the car has registered in this service;
3. by request to the Federal Tax Service or the State Traffic Safety Inspectorate - for each written request from citizens, the tax service is obliged to provide a detailed justification for the charges.

If errors are identified, you must immediately contact the territorial department of the traffic police, as well as the tax authority. It should be taken into account that having paid a transport tax calculated according to incorrect technical criteria, it is extremely difficult to return the overpayment . To do this, you will need to make changes to the traffic police database, and then submit an application to the tax authority at your place of residence. Even in this case, you can receive a refusal, which will have to be appealed in court.

If changes are made to regional legislation to clarify the procedure for applying certain criteria, they will come into force only from the next calendar year. Each regulatory act that changes taxation rules must be published in the media or on the official portal of a constituent entity of the Russian Federation. If the changes are intended to reduce tax liability, including lowering the capacity threshold for applying benefits, they may come into force during the current year.