Procedure for calculating transport tax for individuals

Changes to OSAGO. The priority form of compensation for damage will now be restoration repairs at a service station. More details

Payment of tax and advance payments of tax is made by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. At the same time, the tax payment deadline for taxpayers who are organizations cannot be set earlier than the deadline provided for in paragraph 3 of Art. 363.1 Tax Code of the Russian Federation. The tax amount is calculated taking into account the number of months during which the vehicle was registered to the taxpayer, based on the results of each tax period, based on documented data on vehicles subject to taxation (Articles 52 and 54 of the Tax Code of the Russian Federation).

Subject of the Russian Federation : Moscow

OKTMO : 45000000

Payment deadline (for 2018) for individuals. persons: no later than 01.12.2019

Payment deadline (for 2018) for organizations: no later than 02/05/2019

The calculator will help you calculate the amount of transport tax for 2019 and 2018 in Moscow.

In addition to paying transport tax, to drive a car you need to buy a compulsory insurance policy . Casco is voluntary insurance of a vehicle (vehicle) against damage, theft or theft, which is purchased at the request of the vehicle owner. It is important to understand that OSAGO is compulsory insurance of civil liability of vehicle owners to third parties: payments under the policy are made in favor of the victim, and comprehensive insurance is voluntary property insurance that protects the interests of the insured (beneficiary) regardless of his fault. Therefore, unlike compulsory motor liability insurance, the cost of comprehensive insurance is not regulated by the state, but is set by the insurance company itself. buy comprehensive insurance and compulsory motor insurance policies from insurance companies.

Transport tax in Moscow in 2019-2018

The procedure, rates and deadlines for paying transport tax in Moscow for 2019-2018 were approved by Moscow Law No. 33 dated 07/09/2008 “On Transport Tax” (with appropriate amendments and additions in force in 2019).

Procedure and deadlines for paying transport tax in Moscow

The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded up to the whole ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.

Taxpayers-organizations pay tax no later than February 5 of the year following the expired tax period. During the tax period, advance tax payments are not made by taxpayer organizations.

Thus, organizations need to pay transport tax for 2018 by February 5, 2019, for 2019 by February 5, 2020, and for 2020 by February 5, 2021. For more information about the procedure for paying taxes by legal entities, read the article at the link.

The deadline for payment of transport tax for 2018 for legal entities in Moscow is February 5, 2019

Citizens pay transport tax on a car based on a tax notice sent by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation. Individuals must pay the transport tax in the general manner no later than December 1 of the year following the expired tax period, that is, in 2019, the tax is paid for 2018, respectively, at the rates established for 2018, and the car tax for 2019 - until December 01, 2020.

Tax payment deadline for citizens: since 2016, the deadline for payment of transport tax on a car for individuals has changed - now the tax must be paid before December 1 (previously, the payment deadline was set until October 1).

Transport tax is payable no later than December 1 of the year following the expired tax period. That is, the car tax for 2017 must be paid before December 1, 2018, for 2018 - before December 1, 2019, and for 2019 - before December 1, 2020. If December 1 is a non-working day, the payment deadline is postponed to the next working day.

The deadline for paying transport tax on a car in Moscow in 2019 is until December 2, 2019 (the tax is paid for 2018)

Transport tax rates in Moscow

Automobile tax rates in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per one vehicle engine horsepower, one kilogram of jet engine thrust, one register ton of vehicle or unit of vehicle in the following sizes:

Tax rate (in rubles) for 2017-2018, 2019

Passenger cars with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive

over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive

over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive

over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive

over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive

over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive

over 250 hp (over 183.9 kW)

Motorcycles and scooters with engine power (per horsepower)

up to 20 hp (up to 14.7 kW) inclusive

over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive

over 35 hp (over 25.74 kW)

Buses with engine power (per horsepower):

up to 110 hp (up to 80.9 kW) inclusive

over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive

over 200 hp (over 147.1 kW)

Trucks with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive

over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive

over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive

over 250 hp (over 183.9 kW)

Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)

Snowmobiles, motor sleighs with engine power (each horsepower)

up to 50 hp (up to 36.77 kW) inclusive

over 50 hp (over 36.77 kW)

Boats, motor boats and other water vehicles with engine power (per horsepower)

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Yachts and other sailing-motor vessels with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Jet skis with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)

Airplanes, helicopters and other aircraft with engines (per horsepower)

Airplanes with jet engines (per kilogram of thrust)

Other water and air vehicles without engines (per vehicle unit)

It is very easy to calculate transport tax in Moscow yourself. To do this, you need to multiply the vehicle power (in hp) by the tax rate (second column of the table).

Please note that when collecting car tax, increased transport tax coefficients are applied to expensive cars costing more than three million rubles.

Attention: due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the car's power by the tax rate (taking into account increasing factors for expensive cars).

Benefits for paying transport tax in Moscow

The Moscow Law “On Transport Tax” completely exempts from paying tax:

organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles carrying passengers (except taxis);
residents of special economic zones of technology-innovation type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered in the name of these residents, from the moment of inclusion in the register of residents of the special economic zone. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle. The right to the benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
- 2.1. organizations recognized as management companies of special economic zones and carrying out activities for the purpose of implementing agreements on the management of special economic zones - in relation to vehicles registered in the name of these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation . The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle - the benefit was introduced in 2018;
- 2.2. management companies of the international medical cluster and project participants who have entered into agreements on the implementation of the project with the management company of the international medical cluster and carry out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered to the management companies of the international medical cluster and project participants. Project participants are provided with the benefit from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster - the benefit applies from 2018 to 2028;
Heroes of the Soviet Union , Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees - for one vehicle registered to citizens of the specified categories;
veterans of the Great Patriotic War , disabled people of the Great Patriotic War - for one vehicle registered to citizens of the specified categories;
combat veterans, disabled combatants - for one vehicle registered to citizens of the specified categories;
disabled people of groups I and II - for one vehicle registered to citizens of the specified categories;
former minor prisoners of concentration camps , ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War - for one vehicle registered to citizens of these categories;
one of the parents (adoptive parents), guardian, trustee of a disabled child - for one vehicle registered to citizens of the specified categories;
persons who own passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive - for one vehicle of the specified category registered to these persons;
one of the parents (adoptive parents) in a large family - for one vehicle registered to citizens of the specified categories;
Chernobyl victims - for one vehicle;
individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities - for one vehicle registered to citizens of these categories;
individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - for one vehicle registered to citizens of these categories;
one of the guardians of a disabled person since childhood, recognized by the court as incompetent - for one vehicle registered to citizens of the specified category.

Old-age pensioners do not have transport tax benefits in Moscow.

Important. The benefits listed in subparagraphs 3-8, 11-14 do not apply to passenger cars with engine power over 200 hp. (over 147.1 kW).

Benefits are provided to individuals upon application based on a document confirming the right to the benefit. If a taxpayer has the right to receive benefits on several grounds, the benefit is provided on one basis at the taxpayer’s choice.

Benefits do not apply to water, air vehicles, snowmobiles and motor sleighs.

If the right to benefits arises (loss) during the tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of complete months preceding the month (following the month) of the emergence (loss) of the right to benefits to the number of calendar months in the tax period. In this case, the coefficient is calculated to three decimal places.

When is transport tax calculated?

Transport tax is charged annually to individuals and legal entities if they own objects that are recognized by law as taxable. We tell you what the deadline for calculating transport tax is, when and to whom it needs to be paid, so as not to receive financial penalties in the form of penalties and fines.

If you purchased a passenger car, scooter, etc., and the vehicle (VV) is registered in your name, then according to Article 357 of the Tax Code of the Russian Federation you are required to pay tax. Obligations are also imposed if an individual. or a legal entity owns objects such as yachts, motor boats, jet skis, helicopters, airplanes, etc. In fact, any means of transportation, with rare exceptions regulated by law, is subject to a fee.

Money from transport tax payments goes to regional budgets. Moreover, the amount is not the same for each subject of the Russian Federation and will depend not only on the engine power, gross tonnage when calculating tax on water transport or jet engine thrust when assessing air vehicles, but also on the established tax rate in the region, on the availability of benefits, tenure and transport costs.

The tax rate can be changed by local authorities (but not more or less than ten times). If the subject of the Russian Federation has not indicated the value, then the tax is calculated taking into account the rates prescribed in the Tax Code of the Russian Federation.

Please note: when calculating transport tax, the price of the taxable item is also taken into account. Owners of a passenger car worth more than three million rubles pay an increasing coefficient, or, as it is also called, a luxury tax.

The size and availability of the coefficient depends not only on the price of the car, but also on the year of manufacture. So, the owner of a car for 3-5 million rubles, produced less than three years ago, will pay a coefficient of 1.1, and the rate for the owner of a car for 5-10 million and a year of manufacture no more than 5 years is 2.

At the same time, the rules for calculating transport tax stipulate that the cost of a passenger vehicle is determined not by the owner, but by the Ministry of Industry and Trade of Russia. The list of expensive car brands is updated and posted on the website every year no later than March 1.

Transport tax calculation period

The period during which the Tax Service must assess taxes is not regulated by law. Specialists are free to charge fees at any time. Most often this is done in late summer or early autumn. The Federal Tax Service is required to send the receipt to the taxpayer at least 1 month before the payment deadline. So, if an individual is required to pay tax before December 1, the receipt must be received by him before November 1. The date of accrual of transport tax will not be indicated.

If the transport tax has not been calculated before November 1 and no notification has been received, then you should contact the service to find out the reasons. The absence of a receipt is not a reason for non-payment of vehicle tax.

But the law precisely states for what period the transport tax is calculated. Only those months in which the citizen uses the car are taken into account. If it was purchased before the 15th, the entire month is counted; if after the 15th, the month is not counted, and the tax is paid only from the next one. Thus, the moment at which transport tax is calculated depends on the date of purchase of the car (received as a gift or inheritance).

Calculation of transport tax for individuals

We have found out from what moment the accrual of transport tax begins, now we will look in detail at the timing of the transfer of funds. The due date for payment of transport tax is set at the local level, so dates may vary. But according to the law, individuals must pay the transport tax no later than December 1 or on the first working day of the last month of the year following the taxable month.

Please note: vehicle tax for the previous year is repaid in the current year.

Calculation of transport tax for legal entities

Transport tax for legal entities is calculated in accordance with the Tax Code or established rules in the region (if it does not contradict the norms of Russian law).

Organizations and all legal entities must calculate the amount of payment independently; in this case, payment notifications are not sent. To get the amount you need to pay for owning a vehicle to the treasury, you need to know:

the tax rate established by local authorities - it depends on the power of vehicles;
tax base – the capacity of taxable vehicles is taken into account;
vehicle ownership period – it can be full (12 months) or incomplete;
is transport on the list of expensive ones, and is it necessary to pay an increasing factor;
the amount of advance payments.

Also, when tax is calculated on a vehicle, benefits are also taken into account. Each subject of the Russian Federation can set them at its own discretion, so when making calculations it is worth checking the information on the Federal Tax Service website.

If benefits are possible, it is necessary to submit documents to confirm the right to partial or complete exemption from payment.

The calculation of transport tax for legal entities may have a different procedure than in the case of individuals and individual entrepreneurs. If individual entrepreneurs and citizens are required to make a payment once for the entire tax period (year), then organizations often pay in advance. Legal entities make payments every quarter and, as a rule, make three advance payments before the date of mandatory payment.

Tax payment deadlines are set at the local level, so they need to be clarified depending on the region. But the date of payment of the last advance or the entire tax (if such a procedure was established by the subject of the Russian Federation) depends on the date of filing the declaration. That is, the date cannot be set earlier than February 1.

What penalties are charged for transport tax?

If the vehicle is not included in the list of objects that are not subject to duty:

cars equipped for driving by a person with a disability (here it is important to take into account that only those cars whose engine power does not reach 100 hp are eligible for this benefit);
A vehicle with an engine power of up to one hundred hp, issued by a social security authority;
boats with a low-power engine (up to five horsepower) or non-motorized;
Vehicles that are necessary to support the work of special services - police, firefighters, ambulances;
vehicles that are used for the production of agricultural products and agricultural work;
cars listed as stolen.

Then the owner must pay the tax annually (according to the established procedure in the region). If the payment date is overdue, the total amount of the debt will increase due to the accrual of penalties.

It’s worth knowing: owners of vehicles weighing more than 12 tons are also exempt from payment. If the amount of compensation for damage to the road surface exceeds or equals the tax amount for a given period.

What penalties will be charged for late payment of transport tax depends on the following factors:

amount of debt;
the key refinancing rate set by the Central Bank, which changes frequently;
the number of days the payment was overdue;
established interest rate penalty from the key rate.

Individuals and individual entrepreneurs pay 1/300 of the key rate. For legal entities, in case of delay in payment by no more than 30 days, the same value is established. But if the payment is overdue longer, then the organization pays 1/150, that is, 2 times more. There are also fines for unintentional or intentional evasion in the amount of 20 to 40 percent of the total mandatory payment.

The sooner you find out about the debt, the less the penalty will be. You can find out about transport tax debt and the accrual of penalties right now on our website without the need to register. Enter your TIN, and in a couple of minutes you can not only get reliable data, but also pay your debt without leaving your office or apartment.

The verification algorithm is very simple. On the pages of our website there is a menu with the heading “Taxes 2019. Check and payment”. In it, select “Transport”. In the window that opens there will be three fields, among which the first and third are required. You need to enter your Taxpayer Identification Number (TIN) and email address. The UIN, which is indicated on the receipt, may not be indicated if the receipt is not on hand.

Wait for the test result, it won't take long. If you have any debts, information about them will appear on the screen along with an offer to pay taxes online. Payment is accepted by card at any convenient time.

Advantages of checking transport tax on the Auto Taxes website:

Ease of operation. You don’t have to register for a long time, visit government agencies and ask for help from specialists. Registration on the site is not required.
Comfort. Tax checks are carried out at a time convenient for the user. There is no need to wait for a new working day and adjust your work schedule. Payment is also accepted around the clock.
Minimum documents. There is no need to confirm your identity with a passport. If you do not have the opportunity to check the collection personally, you can ask a relative or friend to do this by simply dictating the TIN number to him.
Confidentiality. The absence of a personal account prevents hacking and obtaining your data by others. There is nothing to hack on the Autotax website; your information will remain inaccessible.
Obtaining important information. The site has useful articles on taxation in which you will find answers to many questions.

Transport tax for individuals

The procedure for taxing individuals who own vehicles with the appropriate tax, the same as for organizations, is established by the provisions of the Tax Code and the laws of the constituent entities of the Russian Federation. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits specified by the Tax Code, the procedure and terms for its payment.

Transport tax must be paid if are registered , namely:

cars,
motorcycles,
scooters,
buses,
other self-propelled machines and mechanisms on pneumatic and caterpillar tracks,
aircraft,
helicopters,
motor ships,
yachts,
sailing ships,
boats,
snowmobiles,
motor sleigh,
motor boats,
jet skis,
non-self-propelled (towed vessels),
other* water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

*According to clause 2 of the Methodological Recommendations for the Application of Chapter 28 “Transport Tax” of Part Two of the Tax Code of the Russian Federation” (approved by Order of the Ministry of Taxes of the Russian Federation dated 04/09/2003 No. BG-3-21/177), the lists of air and water vehicles are open . and to define them it is necessary to use terms and concepts defined in the relevant branches of legislation.

In accordance with the provisions of paragraph 1 of Article 362 of the Tax Code of the Russian Federation, the amount of transport tax payable by individuals is calculated by the tax authorities based on information provided by the traffic police.

Thus, if a car was sold, but was not deregistered with the traffic police and not re-registered to the new owner (for example, sold by proxy), then the tax on this car must be paid by the citizen to whom this car is registered, and not the new driver.

Transport tax is paid on the basis of a tax notice, which is sent to the owner of the vehicle by the tax inspectorate (clause 3 of Article 363 of the Tax Code of the Russian Federation).

The tax period for transport tax is a calendar year in accordance with clause 1 of Article 360 of the Tax Code of the Russian Federation.

Please note: Sending a tax notice is allowed no more than three years preceding the calendar year of its sending (clause 3 of Article 363 of the Tax Code of the Russian Federation).

You can obtain information about transport tax debt by using the website of the Federal Tax Service of Russia (www.nalog.ru) and the Federal Tax Service of Russia for Moscow (www.r77.nalog.ru) using the online service “Personal Taxpayer Account” by selecting in the menu the option “Find out your debt”.

In order to use the service, you need to fill out a request form - it indicates the TIN, last name, first name, patronymic, and the system will provide information about the presence (absence) of debt in any region of the Russian Federation for transport, land taxes or property taxes for individuals.

One of the advantages of the system is the ability to generate and print payment documents to pay debts on taxes, fines, and penalties.

In addition, Moscow residents can pay their debts with a plastic card directly from the website. The disadvantage of such payment is that the taxpayer does not have any documents confirming it, except for a bank account statement.

The article will discuss the features of the current legislation regarding the calculation of the amount of transport tax for individuals and tax benefits established by the law of the city of Moscow.

When you don't need to pay transport tax

According to clause 2 of Article 358 of the Tax Code of the Russian Federation, the following are not subject to transport tax:

Rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower.

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.

Fishing sea and river vessels.

Vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by an authorized body.

Vessels registered in the Russian International Register of Ships

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.

At the same time, agricultural producers also include citizens who run private farms.

The Ministry of Finance of the Russian Federation reminds us of this in its Letter dated July 28, 2008. No. 03-05-04-04/07:

“In accordance with subparagraph 5 of paragraph 2 of Article 358 of the Code, 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 maintenance) are not subject to taxation. registered to agricultural producers and used in agricultural work for the production of agricultural products.

Federal Law dated December 29, 2006 No. 264-FZ “On the Development of Agriculture”, since January 1, 2007, agricultural producers have recognized, in particular, citizens who have personal subsidiary plots in accordance with Federal Law dated July 7, 2003 No. 112-FZ “On personal subsidiary plot" (hereinafter referred to as Federal Law No. 112).

According to paragraph 2 of Article 2 of Federal Law No. 112, personal subsidiary farming is carried out by a citizen or a citizen and members of his family living together with him and (or) jointly carrying out personal subsidiary farming with him in order to satisfy personal needs on the land plot provided and (or) acquired for running a personal subsidiary plot.

Thus, when a citizen and his family members jointly conduct personal farming on a land plot owned by this citizen, the corresponding vehicles registered in the name of the citizen or his family members are not subject to taxation in accordance with subparagraph 5 of paragraph 2 of Article 358 of the Code. »

The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation are instructed to bring the above letter of the Ministry of Finance to the lower tax authorities by Letter of the Federal Tax Service of the Russian Federation dated 04.08.2008. No. ШС-6-3/548@.

Procedure for calculating transport tax

The amount of transport tax that will need to be paid to the budget depends on:

Depending on how many months a year the vehicle belonged to the taxpayer according to the traffic police.

For example, if a car was purchased (or sold) in the middle of the year, then the amount of transport tax will be less than for the whole year.

According to clause 3 of Article 362 of the Tax Code of the Russian Federation, in the case of registration or deregistration of a vehicle* during a calendar year, the amount of tax (advance payment) is calculated taking into account a coefficient defined as:

the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in a year.

In this case, the month of registration of the vehicle, as well as the month of deregistration of the vehicle, is taken as a full month .

In case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month .

*Deregistration, exclusion from the state ship register, etc.

From the tax base (for cars - from engine power in horsepower).

According to the provisions of Article 359 of the Tax Code of the Russian Federation, the tax base for transport tax is determined separately for each vehicle as follows:

For vehicles with engines* - as the vehicle engine power in horsepower.

*With the exception of air vehicles, for which the thrust of a jet engine is determined - as the nameplate static thrust of a jet engine (the total nameplate static thrust of all jet engines) of an air vehicle at takeoff in terrestrial conditions in kilograms of force.

In relation to waterborne non-propelled (towed) vehicles, for which gross tonnage is determined - as gross tonnage in registered tons.

In relation to water and air vehicles not specified above - as a unit of vehicle.

From the tax rate.

According to Article 361 of the Tax Code of the Russian Federation, tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on:

engine power,
jet engine thrust, or gross vehicle capacity per engine horsepower,
one kilogram of jet engine thrust,
one registered ton of a vehicle or one unit of a vehicle in the following dimensions:

Name of taxable object

Tax rate (in rubles)

Transport tax calculator

Transport tax is a tax for owning a vehicle. The following types of transport are subject to taxation:

Cars
Motorcycles
Buses
Snowmobiles
Boats, yachts, motor boats, jet skis
Airplanes, helicopters

While the vehicle is registered, the owner is charged tax, regardless of its use. The obligation to pay this tax lies with both individuals and legal entities.

The vehicle tax calculator will help you quickly calculate the tax amount for your car, motorcycle, motor boat or other vehicle.

Calculation of transport tax

The amount of transport tax includes the following factors:

Vehicle registration region.
Vehicle ownership period (if it is necessary to calculate tax for an incomplete year).
Type of vehicle.
Vehicle engine power.

Additionally, for cars whose price is above 3,000,000 rubles, a special coefficient is applied.

Formula for calculating transport tax:

where
R is the rate,
P is the vehicle power in horsepower,
m is the number of months of ownership per year,
Kpv _the increasing coefficient.

The rate is determined by the vehicle type, capacity and region of registration. Rates are set by the constituent entities of the Russian Federation and in different regions they can differ significantly.

Procedure and deadlines for payment of transport tax

Typically, the tax service sends a notification in paper form to the owner of the vehicle. This notice specifies the tax rate and amount for each vehicle. A receipt for payment via bank is also attached.

More advanced citizens can obtain information about accrued taxes in the taxpayer’s personal account on the official website of the Federal Tax Service and immediately pay it, for example, using a bank card. We recommend not to wait for a paper receipt, but to gain access to the taxpayer’s personal account (how to do this is described on the Federal Tax Service website) and pay the tax without violating the deadlines. A paper receipt may not arrive at all for some reason.

Transport tax must be paid before December 1 of the year following the tax year. Thus, tax for 2018 must be paid before December 1, 2019.

For legal entities

In some regions, there may be reporting periods equal to quarters, after which it is necessary to pay advance payments for transport tax.

The deadline for payment at the end of the year also depends on regional policy, but this deadline cannot be earlier than February 1 of the year following the calculation year.