Why does transport tax depend on engine power?

How is transport tax calculated by horsepower in 2019?

Within the Russian Federation, owners of any type of vehicle, with the exception of agricultural ones, are required to pay transport tax every year, which is used to pay off travel expenses, including restoration and maintenance, as well as compensation for damage caused to the environment.

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Some groups of people are exempt from transport taxation:

persons with disabilities;
law enforcement officials;
military.

Transport tax is a regional taxation - general provisions about it are stated in Chapter 28 of the Tax Code of the Russian Federation, important norms are also distributed separately by region.

The amount of taxation is mostly related to the engine power of the car, which is calculated in horsepower.

Concept of the term

Horsepower is the equivalent of a car's engine power.

One horsepower represents the power required to lift 75 kilograms a distance of 1 meter in a time period of one second, in other words, gross thrust.

In most cases, it is calculated in kW; in different countries, the horsepower figure may differ, for example, in the Russian Federation it corresponds to 736 kW.

The state has removed such an indicator as horsepower from use, but when applying for compulsory insurance and transport taxes, it is still relevant, and society itself has long been accustomed to this equivalent of vehicle power.

The amount of vehicle tax that almost any motorist must pay varies depending on the number of horsepower.

Why is the transport tax tied and dependent on horsepower?

Since the adoption of the transport tax, it has been tied to horsepower. In the formula for calculating transport tax, only 3 variables operate:

number of months from the date of registration of the vehicle;
tax rate;
amount of horsepower.

For many years, motorists have been outraged by the fact that the calculation of the tax amount is based on the number of horsepower.

The intended purpose of the transport tax is the repair and maintenance of Russian roads. But the number of horsepower does not in any way affect the wear of the road surface.

It would be more reasonable to base the transport tax on the fact that the more a motorist uses a vehicle, the more tax deductions he needs to make.

A bill was proposed to abolish the transport tax and increase excise taxes on transport fuel. The more you move, the more you pay.

But the bill had opponents, because the excise tax increase will be gradual, which means the budget will not receive the usual amount for several years.

When calculating transport tax, the intensity of use and age of the vehicle are not currently taken into account. Many citizens consider this situation to be unfair.

Price in 2019

Horsepower tax rates vary by region and can vary significantly.

It will be useful to familiarize yourself with the table of transport tax by horsepower:

Table continuation:

Read about the deadline for paying and submitting transport tax in 2019 in St. Petersburg here.

How is it calculated

Ordinary citizens do not need to personally calculate the transport tax, since this activity is carried out by the tax office.

However, Federal Law No. 52 of April 2, 2014 states that individuals are required to independently register vehicles, on which taxes will be charged in the future.

If the vehicle is not registered in a timely manner, it will receive fines.

Legal entities are required to independently calculate their transport tax and submit a return within the established deadlines, or they will be subject to penalties.

Calculating tax is simple:

You need to find out the tax rate at your place of registration.
Multiply it by the number of horsepower in the car. This will give you the tax amount for the past year.
If the vehicle was registered less than a year ago, the tax amount will be less.

For example, a car has a power of 125 horsepower and was registered 9 months ago.

The tax amount will be as follows:

4 rubles (rate in the Russian Federation)* 125 * 9/12=375 rubles

If after the registration event the engine was replaced and the car changed its power, then you need to report this to the traffic police department at the registration address and record all information about the vehicle in the application. After which the transport tax will be calculated based on the new information.

In previous times, the payment of transport tax was supervised by traffic police inspectors, without a document from whom it was impossible to apply for a technical inspection, which was followed by large fines for the owner of the car.

For this reason, delays in transport tax payments were extremely rare. Currently, the tax service exercises full control over the payment of transport tax.

Now even citizens who were not subject to taxation are required to make contributions.

Because if a citizen’s car broke down, it simply sat in the garage and he did not need to undergo a technical inspection, and, as a rule, he did not pay taxes.

Other people carried out technical inspections illegally, without presenting a document from the traffic police. In the current situation, every motorist who has been registered is required to pay transport tax.

For this reason, the State Traffic Inspectorate advises deregistering those cars that are damaged, stolen, or have been out of use for other reasons for some time.

In addition, you should be careful when selling a car through a trusted document - if the new owner does not register, then taxes will go to the old owner, and if payment is late, a penalty will be charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each overdue day.

If for any reason the car is not used, it can be sold or it simply no longer exists, then it is imperative to deregister it.

First you need to collect a package of documents that reliably confirms the absence of a car, and take it with you to the tax office at the place of registration.

Transport tax must be paid by any car owner if the equipment is listed in the Tax Code of the Russian Federation.

The tax amount, as well as preferential conditions, are determined by Russian regions individually. As a rule, the more horsepower in the vehicle, the more deductions will have to be sent to the tax service.

In addition, some types of vehicles are considered luxury, which means that the tax rate on them is increased.

There are several methods for determining the horsepower of a car engine:

If the owner has documentation for the vehicle, then the engine serial number must be written down in them. You need to add the last two 6 digits of the number and divide the resulting number by 8.5. The resulting number is the amount of horsepower in a particular engine.
Car service centers often have power calculating devices that can accurately determine the amount of horsepower under the hood.
If there is a motor power in kW, then if you multiply it by 1.35963, you will again get the number of horsepower.

The legislation does not have an exact regulated procedure for determining horsepower, and tax authorities advise rounding the resulting number to two decimal places.

Where does it come from?

Every vehicle with an engine is subject to transport tax. For example, the tax is levied inclusively on motor sleighs and snowmobiles. It is calculated based on engine power, calculated in horsepower.

The tax amount is calculated for each unit of power. The Tax Code of the Russian Federation contains a list of vehicles that are not subject to taxation.

These include:

passenger cars intended for disabled people;
watercraft: rowing and motor boats with power up to 5 horsepower;
passenger cars purchased through social institutions, etc.

Each region has the right to establish its own local benefits. For example, in some regions there is a benefit for disabled people of groups 1 and 2 who have a car with a power of up to 80 hp.

The tax rate for cars and trucks changes every 25 or 50 horsepower. For other vehicles, there are, as a rule, two divisions - up to 100 horsepower and more than 100 horsepower (self-propelled vehicles).

In rare cases, the horsepower criterion is not highlighted (aircraft). In addition, legislative amendments were made that fixed the list of vehicles that are classified as luxury, which means they have higher tax rates. This innovation caused a wave of discontent among the population.

Vehicle tax is based on horsepower. The main thing to remember is the gradation of transport tax by horsepower: the more horses, the higher the taxation.

For a sample application for recalculation of transport tax, see the page.

What is the largest transport tax in Russia by region, find out from this information.

Video: Horsepower Tax

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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:

The amount of transport tax by engine power in 2019

A powerful and fast car is not only pleasure and comfort, but also additional expenses. We are talking not only about fuel consumption, but also about the amount of transport tax that must be paid in connection with the movement of a car on the roads of the Russian Federation.

The amount of transport tax in 2019, as in previous periods, depends on the amount of horsepower of the car. The accrued amount is paid annually, and this payment is considered mandatory for all car owners. Let's look at the nuances and procedure for calculating transport tax, and how the amount of payment will be affected by engine power.

Taxation procedure

There have been no significant changes in the procedure for calculating the amount of transport tax this year. As in the previous period, the car tax based on engine power will have the following indicators:

passenger car - from 15 to 300 rubles per 1 hp;
bus - from 5 to 25 rubles per 1 hp;
motorcycle - from 5 to 25 rubles per 1 hp;
cargo vehicle – up to 8.5 rubles per 1 hp.

If the car is of low power, then you will have to pay a minimum tax for it, and for very high engine power, special tariff plans are applied.

Since the transport tax is regional, each subject of the state has the right to make additional amendments if the amount of the tax is several times higher than the permitted figure.

Calculator for calculating transport tax in 2019

You can use the calculator online on our website:

Features of calculating the amount of tax

You can calculate the amount of transport tax payable yourself by applying a special formula. To do this, you will need to clarify the number of horsepower of the vehicle indicated in the title, and then multiply this indicator by a fixed rate and the number of months during which the citizen owned the car. The following cases can be cited as an example of calculation:

Example No. 1. Car power is 70 hp, the owner lives in the Moscow region. We determine the tax rate for the region - 12 rubles. We use the formula and get: 70 * 12 = 840 rubles - the amount of tax that must be paid.

Example No. 2. A citizen owns a car with an engine power of 130 hp. He used the vehicle for 5 months and then sold it. The rate for such a car is 35 rubles. In this case, the tax amount will be: 130*35*5/12= 1895.83 rubles.

What vehicles are subject to an increasing coefficient?

For individual passenger cars, the provisions of Art. 362 of the Tax Code of the Russian Federation establishes special increasing coefficients:

cars priced over 3 million rubles – 1.1;
cars costing 3-5 million rubles – 1.3;
transport not older than a year – 1.5;
estimated at 5-10 million rubles – 2;
worth more than 10 million rubles and older than 20 years – 3.

Documents for a new vehicle do not always indicate the number of horsepower, so the following equation can be used to calculate the indicator: 1 kW = 1.35962 liters. With.

Minimum tax and citizens exempt from paying it

Despite the fact that paying tax is the responsibility of every citizen, there are situations when payment must be made in a minimal amount or not at all.

Let's consider each case in more detail. The minimum tax is calculated in relation to the following vehicles:

motorcycles up to 150 hp – 15 rubles;
buses up to 200 hp - 5 rubles;
passenger cars up to 100 hp – 15 rubles;
yachts and boats with engine capacity up to 5 hp. - 10 rubles.

There is no tax levied on individual vehicles this year. The list of such vehicles includes:

water vehicles up to 5 hp;
passenger cars up to 100 hp, used for the movement of citizens with health restrictions;
Vehicles purchased with the participation of social security;
vehicles officially registered as industrial or agricultural machinery.

If the vehicle is wanted, then no payment will be charged. The procedure for making payments is regulated by the state and controlled by tax authorities.

Tax payment method

30 days before the tax is due, the owner of the vehicle receives a special notification indicating the capacity of the vehicle and the amount to be paid.

If a citizen does not agree with the amount billed for payment, he can contact the tax office and find out all the nuances of tax calculation. Subsequently, the tax is paid at any banking institution. If the payment deadline is missed, a penalty will be charged, which is calculated separately.

Conclusion

The calculation of transport tax should be carried out according to a special formula and tariff indicators established by the state for calculation. Every citizen is obliged to pay the tax amount strictly on time and in full, except in cases where the law allows not to do so.

Transport tax (reflection).

The only normal option is to charge a tax on every liter of gasoline.

If you don't go, you don't pay. You drive a Prius, you don't pay.

I agree about the transport tax “hidden” in gasoline. I just don’t understand why the author, a lawyer, didn’t pay attention to the fact that “transport tax” is generally a crazy concept? The road tax, of course, is for road repairs. What about transport? Which tax group does it belong to? Towards property taxes? To income tax? Or to the luxury tax? In principle, it should not exist, because this tax is purely a made-up tax. Its roots go back to the distant past and its goal is to reduce the car park of the country's population as much as possible. So that we clear the roads for our servants. I cannot evaluate this tax in any other way.

I consider calculating the tax based on the power of a car to be nonsense. Power is safety. And a powerful engine does not always emit more harmful substances into the environment.

Calculating tax based on weight for passenger cars is also nonsense. For example, my tires are 315 millimeters wide. With a car weighing 2.2 tons with such a contact patch, the pressure on the ground is less than that of a Lada weighing 0.9 tons and with a tire width of 145 mm.

Why should we be surprised when in Moscow the cost of evacuation depends not on weight, but on power. This is actually a joke, I should have thought of it.

By the way, there is a well-known website where people collect the required 100,000 votes to submit a proposal to the State Duma to abolish the TN. Go vote. There may be more benefit from this than just discussing this topic here. I voted.

Transport tax depending on engine power - table

In Russia, owners of all types of vehicles, except agricultural ones, are required to pay transport tax annually.

These payments cover the costs of road repairs and maintenance, and also pay for damage to the environment.

The law introduced a unified scale of transport tax on horses, but the Tax Code allows regions to increase and decrease rates at their discretion.

Taking into account horsepower when determining the amount of tax on a vehicle

Although horsepower is no longer the official unit of measurement of engine power in the Russian Federation, it is still used when calculating the insurance premium for compulsory motor liability insurance and the transport tax rate.

People themselves are also accustomed to this measurement. At the same time, many are concerned about the question of why the transport tax depends on engine power.

The logic of legislators is clear. The more powerful the car, the larger it is, and accordingly, it creates an increased load on the road surface.

Since repair costs are compensated by taxes, their amount for owners of more powerful vehicles should be more significant.

Engine power is usually measured in horsepower. 1 l. With. shows the power required to lift a 75 kg load to a height of 1 m in 1 s.

Usually this indicator is measured in kW, but the value of l. With. varies in some countries. In Russia, 1 horsepower is equal to 735.5 watts .

How to determine how much hp. in the car?

There are several methods to determine the horsepower of a vehicle engine:

If you have documents for the car, you need to look at them for the engine serial number. Then you should add the last 6 digits in pairs and divide the result by 8.5. The resulting value is the number of horses.
You can look for a service center that has units for calculating engine power. They allow you to set the value to 100% accurate.
Knowing the power in kW, you should multiply it by 1.35962.
You can divide the car's power by 0.735, but the result will not be as accurate as in the previous case.

The law does not establish a uniform procedure for calculating the number of horsepower, so measurements may be difficult. The tax office recommends rounding the resulting value to two decimal places.