At what power is transport tax paid?

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.

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.

Up to how many horsepowers do you not need to pay transport tax?

Owners of cars, motorcycles and other vehicles, going out every day on the streets of their home cities or on country roads, use specially organized conditions for their comfortable movement, which in turn are updated and modernized annually.

Thus, overpasses and tunnels are being built in large cities, federal highways are being expanded and equipped with convenient interchanges, and the construction of new bypass roads and ring roads around large cities is becoming a real salvation for transit motorists.

However, absolutely any development in our world is always costly, and you have to pay for pleasure. And the most logical thing is that the infrastructure for their own comfort on the road is paid for by motorists themselves in the form of transport fees by the Federal Tax Service to the state budget.

Payment of transport tax

What is transport tax

Transport tax is an annual fee, varying depending on the region of Russia, paid by each citizen of the Russian Federation or organization that owns a vehicle registered with the State Traffic Inspectorate.

The amount of tax directly depends on several factors:

An increase in the power of the power unit on manufactured vehicles directly proportionally increases the cost of the rate that forms the basis of the calculation. Thus, if the power characteristics of the vehicle engine are less than 100 hp. pp., then the tax rate is either not applied to them at all, or is extremely low - 5 - 15 rubles per horse. If the car owner is an admirer of iron horses with powerful power units with a capacity of 250 horsepower or more, then he will have to fork out 50 - 150 rubles for each unit of power.
Depending on the region of registration of the car, there are also differences in the tax base, since some subjects of the federation have a high level of urbanization, a developed network of public transport in the form of buses, trams or metro, while others are completely deprived of all amenities, which obliges the population use personal transport to survive and ensure your own movement. Thus, the tax rate is lower, the less developed the transport infrastructure in the region.

On a note! The second factor influencing this indicator is the standard of living in the region and GDP per capita, which either allows taxes to be subsidized for citizens, or, conversely, budget expenditures are so high that the rate has to be increased.

Thus, in the Magadan region the minimum tax rate is 6 rubles, in Moscow it is already 12, and in the Perm region it is even 25.

The next factor is the increasing coefficient, expressed in the number of months per year during which the vehicle is in the possession of one owner according to the title. This indicator is taken into account only for the first year of ownership, and for subsequent years it is always equal to 1 until the car is sold to another owner, which requires paying the tax in full.
Several years ago, a new increasing coefficient began to operate in the country, the value of which is influenced by the cost of an extremely expensive car and the year of its manufacture. If a wealthy person purchases a new business-class car that costs more than 3 million rubles, he will pay another 10 percent of his total tax on top of the base rate. If a rare, sophisticated connoisseur purchases an exclusive limousine for more than 15 million rubles, then the tax payment for him will be three times higher than the base calculation amount.

Every year, responsible tax officials, substituting these indicators, accepted according to tables, in the Tax Code of the Russian Federation, approved by tax legislation, into a special formula, calculate and assign annual penalties to drivers in the form of transport tax.

Engine over 250 hp. With.

What benefits are there for transport tax?

Our state also provides a number of beneficial benefits for various types of vehicles, as well as categories of citizens.

The following categories of vehicles are entitled to exemption from payment of transport tax:

Swimming devices without a motor.
If the car has changes in design that allow its operation by people with limited mobility.
Ships equipped for fishing on an industrial scale, as well as those carrying passengers or cargo belonging to various transport companies.
Any type of transport operated for the purpose of ensuring the military defense of the state.
Absolutely all motor equipment intended for agricultural work.
All types of medical air transport, including those converted for these purposes.
The most widespread benefit that every car enthusiast can use when owning a small car with an engine power of up to 70 hp. With.

In some regions of Russia, local authorities apply additional programs that subsidize transport tax; in particular, in the Nenets Autonomous Okrug and the Orenburg Region, vehicle owners do not pay tax if they operate power units with a capacity of not up to 70, but up to 100 hp. With. inclusive. Similar benefits are also applied in certain constituent entities of the Russian Federation in relation to people who have reached retirement age or who have this pensioner status for other reasons in accordance with the terms of pension legislation.

Important! Preferential tax exemption for owners of small cars is valid only if no more than one such car is registered per specific citizen. Thus, a second similar car owned by the same individual is already subject to taxation.

In addition to categories of vehicles, there are representatives of certain groups of the population who are also exempt from transport taxation in accordance with current legislation:

All persons recognized as veterans, disabled people or participants of the Second World War.
People who, due to some personal merit during their lives, were awarded the titles of Hero of Russia or the USSR, as well as those who received the Order of Glory of any degree as an award.
All disabled people who received their status during participation in any official hostilities, in the interests of the state, if they own no more than one car with an engine power of up to 200 hp. With.
In the event that families live under the guardianship of natural or adopted children who have become disabled or are disabled from birth, no more than one registered vehicle for each parent, regardless of capacity.
Citizens with disabilities of groups I and II, regardless of the time of its acquisition, who own no more than one car.
Any of two parents in families that are considered large due to the fact that they are raising 3 or more children, their own or adopted from specialized institutions.
Individuals who, due to forced circumstances, transport disabled people or people unable to move.
Surviving citizens who took part in reclamation work after the accident at the Chernobyl nuclear power plant.
Families who have lost a male breadwinner who died while performing any type of military service in the RF Armed Forces.

Notice of payment of transport tax

Each of the listed citizens who fall under preferential conditions must have in hand documents confirming their special status, which must be provided to the Federal Tax Service for recalculation of tax refunds or taking into account preferential conditions initially.

Where to get information about benefits

Due to the disparity of tax benefits in different regions of the country, as well as the criteria for the power of a vehicle that is exempt from taxation, it is easy for a citizen to get confused when calculating transport tax. In this regard, the electronic portal of the Federal Tax Service www.nalog.ru has the necessary services to obtain reliable information for taxpayers.

So, in order to find out exactly how many horsepower you don’t need to pay transport tax, you need to go to the “Electronic Services” section on the official tax ru website. On the page that opens, the user will be offered several context lines in which he must enter a keyword, for example, “Transport tax,” then indicate the type of taxpayer and the region that interests him, and also determine the type of search - by federal or regional legislative acts.

The result of such a search, say, by region of the Russian Federation, will be a list of documents valid in a given subject of the federation, on the basis of which a transport tax benefit is applied to a particular car or category of citizens.

Note! If this information did not satisfy or was not complete for the taxpayer, he can always contact the multi-channel helpline 8-800-222-22-22 and receive the information of interest orally.

What's the best way to get a transport tax benefit?

Regardless of the fact that many territorial tax inspectorates can independently calculate transport taxes for the population with existing benefits, selecting the necessary information from the personal files of citizens, nevertheless, this relief is provided upon request.

This means that a citizen must independently declare that he or his vehicle is subject to preferential taxation and asks for it to be applied without being subject to an annual penalty. Otherwise, the Federal Tax Service can calculate the tax in accordance with the full tariff and, thus, will not violate the law in any way.

The application is usually drawn up in the form prescribed by law in compliance with correct legal language, and it contains the following data:

Code of the tax office to which the applicant is assigned.
Personal information of the applicant, including the first page of the passport, as well as the place of permanent registration, contact information - actual residential address with zip code, telephone number, e-mail.
All data on the vehicle, including make, model, engine power, etc.
The subject of the application is a request to provide a benefit, as well as indicate a link to the article in the regional or federal code of laws according to which this benefit is due.

The text of the application is drawn up in strict accordance with the requirements of the Tax Code of the Russian Federation, and if a citizen is far from jurisprudence, he should seek help from professionals in providing assistance in drawing up the document. If this option is not possible, use the already completed sample to eliminate errors, inaccuracies or missing data.

Important! A blank application form can be downloaded from the following link.

The application must be accompanied by a package of documents confirming the information provided:

Passport.
Certificate of assignment of TIN number.
Certificate of assignment of a SNILS pension number.
All available documents for the car - PTS, STS, which indicate the engine power of the vehicle.
If the citizen belongs to the category of beneficiaries, then it is also necessary to attach a copy of the relevant certificate.

District tax office

The application must be submitted to the inspectorate yourself before calculating the transport tax, the deadline for which is March 1, following the reporting period of the year. Documents can be submitted for consideration in one of three ways:

Personally, arriving at the regional department of the Federal Tax Service, standing in line and then going to the window to serve the population.
By sending a registered letter through the services of Russian Post with a return notification of delivery.
The most convenient way is through the official website of the tax authority www.nalog.ru or using the online portal “State Services” on the website www.gosuslugi.ru.

After submitting and considering the application, inspectors will either take into account the benefits when calculating the transport tax next time, or provide a written refusal with justification.

Transport tax benefits are available to a fairly large category of citizens of the Russian Federation, and many types of vehicles with different engine capacities also fall under it. However, tax authorities are not required by law to notify the population about changes in legislation, so taxpayers quite often overpay large amounts simply because of their own legal illiteracy.

Therefore, every car owner needs to find out before paying the transport tax how much deduction he is entitled to as a benefit, since it may well be that his vehicle is not subject to tax, which is why you need to be aware of the legislation.

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.

At what power is transport tax paid?

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.