What horsepower is the transport tax based on?

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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What horsepower is the transport tax based on?

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 for 2019

We invite you to familiarize yourself with the road tax rates in Moscow. Let us remind you that the rate may differ from the accepted all-Russian indicators. However, the transport tax in all constituent entities of the Russian Federation cannot be 10 times higher than the all-Russian norms. Thus, regions cannot organize extortions on their territories.

Transport tax calculator in Moscow

In 2019 we pay tax for the previous year, 2018. The calculator shows the rates we will pay in 2020 for the current year. Based on the rate history, you can see how much you had to pay last year.

Finding and paying car tax

You can always quickly check the existence of debt through our website using one of the documents. The search is linked to the official government database and shows real data at the moment. You can pay without registration and with a minimum commission.

Deadlines for paying road tax

Transport tax rate for a car in Moscow for 2019

All car tax rates are provided for informational purposes only and cannot be used to pay vehicle tax by individuals and organizations. To do this, check the current rate at the tax office of your city. Checking current rates is carried out through government websites after registration. You can view it in your personal tax office account or on the State Services website

Below is a table of benefits for paying car tax in Moscow

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.

Which cars are not subject to transport tax?

Your car may not be taxable and you don't have to pay for it.

The full list of vehicles not subject to transport tax is indicated in paragraph 2 of Art. 358 Tax Code of the Russian Federation.

Passenger transport. Cars equipped for use by disabled people, as well as cars with an engine up to 100 horsepower, received or purchased through social security authorities.

Government transport. Transport used by executive authorities: these include the Government of the Russian Federation, all ministries, agencies, services and supervisions subordinate to them.

Manufacturing and Agriculture. Tractors, self-propelled combines, milk tankers, livestock trucks, special machines for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance. Transport must be registered in the name of agricultural producers and used for its intended purpose.

Services and organizations. Passenger and cargo sea, river and aircraft owned by organizations and individual entrepreneurs whose main activity is passenger and cargo transportation. Air ambulance and medical service planes and helicopters.

Water transport. Rowing and motor boats with an engine of no more than 5 horsepower. Fishing sea and river vessels. Vessels registered in the Russian International Register of Ships. Offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Military equipment. All vehicles used by government agencies that provide for military and equivalent service. These are all units of the Ministry of Defense, the National Guard, the Ministry of Emergency Situations, the Foreign Intelligence Service, the FSB, the FSO, the Military Prosecutor's Office, the Investigative Committee, the Federal Fire Service, the mobilization training units of state authorities of the Russian Federation and special formations created for wartime.

In addition to the above, tax is not charged on vehicles that are reported stolen.

Who can avoid paying transport tax?

Legal entities. Until December 31, 2020, football organizations that participate in the preparation and holding of the 2020 European Football Championship in Russia do not pay tax. These organizations include UEFA and FIFA, their subsidiaries, the Russian Football Union, UEFA commercial partners and broadcasters, suppliers of UEFA and FIFA products, confederations and national football associations.

Individuals. There are no federal benefits for individuals. But regional authorities have the right to establish benefits. We'll talk about this in the next section.

Regional benefits for individuals

Regional authorities can fully or partially exempt a certain category of citizens from transport tax or reduce their tax rate.

For example, in Moscow and St. Petersburg, heroes of Russia and the USSR, veterans and disabled people of war and combat, one of the parents in a large family, and owners of cars with a capacity of up to 70 hp are completely exempt from tax. With. in Moscow and up to 80 l. With. in St. Petersburg. This is an incomplete list; all preferential categories are listed in the transport tax laws of the corresponding region.

In the Trans-Baikal Territory, in addition to complete tax exemption, there are partial benefits:

Old age pensioners, pensioners who have reached the age of 55 years for women and 60 years for men, and disabled people of groups 1 and 2 pay 33% less;
Owners of vehicles using natural gas as fuel pay 50% less.

In the Belgorod region, the transport tax rate is 10 rubles less for honorary citizens of the region, pensioners, disabled people and parents of large families.

Regions in which a 100% benefit applies to certain categories of citizens : The Republics of Ingushetia, Kabardino-Balkaria, Kalmykia, Crimea, Sakha (Yakutia), North Ossetia, Tyva, Khakassia, Chechnya, Altai, Kamchatka and Primorsky Territories, Amur, Astrakhan, Vologda, Voronezh, Kursk, Magadan, Omsk, Penza, Rostov, Ryazan, Saratov, Tomsk, Tyumen regions, Moscow and St. Petersburg, Nenets and Yamalo-Nenets Autonomous Okrug.

You can check the benefits in your region on the tax website.

How to apply for benefits

To apply for a benefit, you need to contact the tax office. This can be done in three ways: come in person, send a letter by mail, or send documents through the taxpayer’s personal account.

To receive a benefit, you must write an application indicating the circumstance for which you are entitled to a benefit. The application form contains a field for a document confirming the benefits, but it is not necessary to fill it out: since 2018, the tax office itself verifies the right to benefits.

Formula for calculating transport tax

Individuals do not need to calculate the tax themselves - the tax office does this. But it may be useful to check the calculations and challenge the tax if necessary. You can do this using a tax calculator or yourself using the formula:

Tax = Number of horsepower × Regional rate × Usage factor × Increasing factor.

The amount of horsepower is indicated in the vehicle passport.

The regional rate is on the tax website.

the utilization rate independently. Calculation formula: the number of months of the current year when the car was owned, divided by 12.

The increasing factor is used for expensive cars:

1.1 - passenger cars worth from 3 to 5 million rubles inclusive, not older than 3 years;
2 - passenger cars worth from 5 to 10 million rubles inclusive, not older than 5 years;
3 - passenger cars worth from 10 to 15 million rubles inclusive, not older than 10 years;
3 - passenger cars costing over 15 million rubles, not older than 20 years.

A list of expensive cars can be found on the website of the Ministry of Industry and Trade.

Search for tax rates on the tax website. You must select the type of tax, tax period and the region in which the vehicle is registered

Is it possible to get a refund of overpaid tax?

It's possible. In the taxpayer’s personal account, this amount will be indicated as an overpayment of tax. It can be offset against a future payment or returned to your bank account. It is enough to write a return application and indicate your bank account information.

Page with overpayment of taxes in the taxpayer’s personal account To refund the overpayment of transport tax, you must indicate your account details in your personal account. There is no need to fill out separate forms or submit a paper application.