Answering the question “how not to pay car tax?”, First of all, it is worth mentioning the beneficiaries.
Legislation (Article 407 of the Tax Code of the Russian Federation) provides for a list of privileged categories of citizens who are eligible for exemption from transport tax. These categories include:
There is also an exemption from transport tax for pensioners, but on the condition that engine power car does not exceed 100 liters. With. If this figure is higher, only power that exceeds this limit is taxed (i.e., at 120 hp, only 20 hp is calculated).
The category of parents with many children raises the most questions: the legislation does not establish a single norm that, with a certain number of children, would allow parents to be called large. In different regions (depending on the birth rate), parents with many children can be considered a husband and wife, whose number of children is 3 (for example, in Moscow), 4 (Kemerovo, Republic of Bashkiria) or 5 ( Krasnoyarsk region, Chita) children.
Important! In certain regions, to the list of those who may not pay transport tax, disabled persons of the third group are also included.
Attention! When re-registering a car to a relative, friend or other person, the owner of the car must be 100% sure of the person in order to avoid theft of the car in case of dishonesty of the future owner of the vehicle.
The amount of transport tax is determined not by a specific city of registration of a car, but by the region in which the owner of the car is registered. The most profitable regions in this regard are:
The procedure after the change of registration begins with the deregistration of the car - TN is paid by the owners of cars registered with the traffic police. For deregistration, there must be a reason, for example, the disposal of a car. The car that the owner allegedly wants to dispose of must be:
Owners of cars with foreign numbers are included in the list of those who have the right not to pay transport tax. TN must be paid in the state in which the car was registered. It follows from this that citizens of another country or persons driving a car on foreign numbers by proxy are exempted from paying TN in Russia. In the latter case, it is allowed to use the car on the territory of the Russian Federation for six months - after 6 months, you must register the car in Russia, or cross the border with the country of registration of the car.
Until 2013, car owners could deregister vehicles and receive TRANSIT numbers along with permission to use a car on the territory of the Russian Federation within 20 days. But many car owners used their cars vehicles on transit numbers and after the allowed period has expired, so since 2013 the registration rules have changed.
Now transit numbers are issued when calling a car from Russian Federation to another country, after the sale to the owner from that country. Only on this basis, transit numbers can be obtained from the traffic police - when deregistered on other grounds, "Transit" is not issued.
Reference. Such deregistration implies the mandatory surrender of old signs - otherwise the latter are put on the wanted list.
When using an unregistered car on the roads of the Russian Federation, fines are imposed on the citizen-owner of this car in the amount of 500 to 800 rubles, and for repeated violation- 5,000 rubles.
Also removed from the driver driver's license for 1-3 months.
TN payment is not charged if a citizen removed the car from the register within 10 days after its sale. That is, in order to be exempted from paying transport tax, it is necessary to submit an application to the traffic police to terminate the registration of the vehicle in connection with its alienation.
Do I have to pay vehicle tax if my car is stolen? According to Art. 358 of the Tax Code of the Russian Federation, it is not necessary to pay for stolen vehicles. However, the owner of such a car must apply to the police department with a statement about the theft of a car and obtain a certificate of theft. The latter is issued after the initiation of a criminal case.
In the application for theft, you must specify the following data:
Also, the application must indicate that the applicant is familiar with Article 306 of the Criminal Code of the Russian Federation, and in particular with criminal liability for knowingly false denunciation.
With a certificate of theft, you will need to go to tax service.
The result of the entire procedure will be the non-accrual of TN during the period of search by the police.
Each car owner can hope that if the tax is not paid and the letters from NI (the tax office is the authority where any new car owner must pay transport tax) are ignored, the debt can be written off. But what happens if you do not pay transport tax?
Now every debtor has a chance to qualify for a tax amnesty, but this can happen to a citizen whose debt was formed before the end of 2015. With an amnesty, the debt is written off along with the accrued interest. But to the question “is it possible not to pay transport tax if the debt has been accrued since 2016?”, There is no answer yet, because. it is not known whether there will be a next wave of amnesties.
A person who has bought a car on lease does not have to pay tax - it is paid by the person in whose name the car is registered, i.e. - Leasing company. But the exemption is valid only until the expiration of the leasing contract.
As you can see, there are many loopholes that allow you to figure out how not to pay car tax without breaking the law.
There are methods that carry the risk for the car owner to be fined or even lose their license - such methods are unreliable and usually incur even more costs than simply paying the tax. If a person still does not want to pay the state, it is better to do it according to the law, using the following methods:
Knowing the law will allow you to know exactly how to bypass the transport tax, get away with it and save money. cash, therefore, before starting re-registration, it is better to familiarize yourself with the legislative framework and be confident in your success.
"What Russian doesn't like to drive fast?" The old Russian proverb has come down to our days without the slightest distortion of meaning. Today, many of our compatriots who are going to buy a car are thinking about the most powerful “iron horses” that can reach high speed and have high acceleration dynamics. However, almost always the euphoria of owning a powerful car is replaced by disappointment when duty comes.
Transport tax is an annual direct collection from the population in favor of the budget of the Russian Federation, which is assigned to each owner motor vehicle, with a power unit capacity of more than 70 liters. With.
The tax rate on cars varies greatly exponentially with an increase in the number of horses in the engine compartment, and in the example of Moscow (and in each region the rate is set differently, depending on economic indicators within the subject of the federation) these figures are (as of July 2018):
Note! From the above list, you can clearly see and conclude that there is no proportional relationship between the power of the power unit and the tax rate in rubles, and the price increases approximately according to a parabolic function. So, the owner of a car with a capacity of 100 liters. With. he will pay a small tax of 1,200 rubles a year, and if his car has twice as much power, then the price will not double (2,400 rubles), but will already amount to 10,000 rubles, that is, more than 8 times.
If a car enthusiast decides that he urgently needs a sports supercar or a huge SUV with a capacity of 400 hp. s., then his pocket will be empty annually by 60,000 rubles. But that's not all! Since 2015, a multiplier coefficient has been introduced in the Russian Federation for owners of super-expensive cars, and the amount of tax increases from 10% to 300% if a brand new car costs more than 3 million rubles.
But not every fan is eager to part just like that with such sums every year.
Transportation of people with disabilities as a way to avoid paying tax
However, at the same time, no one interferes with a car registered in another region to safely move along Moscow or St. Petersburg roads. Only the tax at the end of the year should come to the place of temporary registration 3 times less than in megacities, and deductions go to the budget of the region where the vehicle was registered.
However, not everyone government agency or a large car dealership will go for such a forgery, since in the process of checking data in the tax office, these facts may raise a number of questions. And if the fact of illegal activity of persons involved in such acts is revealed, they can be brought not only to administrative, but also to criminal liability.
Important! Despite all the tricks that waste time, nerves and money of car enthusiasts, there can be only one most practical advice for them - choose a vehicle that will be affordable not only during the purchase, but also for the period of operation, and you don’t have to think further how to bypass the vehicle tax.
A separate category of motorists are not very worried about the power of the vehicle, as they simply ignore the tax that comes at the beginning of the year, with the idea that the tax authorities are not bailiffs and will not be able to do anything, but the tax can be canceled, and they rarely check debtors. However, as practice shows, the tax authorities really “tolerate” up to 2-2.5 years, for which the amount of tax (s) and penalties on it are accumulated - 1/300 of total amount debt for each day of non-payment after the allotted time before that.
The lessee does not pay transport tax
But, despite the fact that, according to the law, only 3 years are allotted for the inspection of the Federal Tax Service in order to ensure control over the payment of tax, after the same 2.5 years, the tax authorities can go to court, and the entire amount will turn into arrears for a car enthusiast, who will be dealt with by the bailiff service, limiting the validity of a driver's license and prohibiting the debtor from traveling abroad, or, moreover, bringing him to disciplinary responsibility. Therefore, it is better to deal with all taxes on time, and transport is no exception here.
*Prices are as of July 2018.
Minimization of taxation is not a violation if carried out legally. To do this, it is necessary to study in detail the normative and legal acts, regulations and codes. Car owners can find several formal loopholes on how not to pay vehicle tax.
The regional tax on movable property is governed by the provisions of Article 28 of the Tax Code of the Russian Federation. The person or organization in whose name the equipment is registered is obliged to transfer the tax to the budget. It does not matter how the vehicle is used and the degree of serviceability. When registering a car with the traffic police, data on the owner is automatically sent to the fiscal authorities, which carry out calculations according to the formula:
Transport tax = Rate x Base x (months of ownership / 12) x Adjustment factor
Each Russian region independently sets tariffs and benefits, therefore, for the same car model in different municipalities the fee will vary. This gives the public the first opportunity to legally reduce or not pay vehicle tax.
The tax base to which the rate applies is engine power measured in horsepower, the exact value for a particular car is indicated in the registration document.
If the car is delivered or deregistered in the middle of the year, then the transport payment will be calculated in proportion to the time of ownership. For example, registration with the traffic police was carried out on March 18, 2018, then for tax purposes the number of full months of ownership is 9.
For cars worth over 3 million rubles. an increase in the amount of the transport fee is provided depending on the price and time of release. So, for a car manufactured no more than 20 years ago, bought for 16 million rubles, the tax will increase 3 times. In addition, the calculation takes into account the benefits provided by law for various categories. movable property or individuals.
Legal organizations independently determine the amount of transport tax, submit and pay advance contributions.
For individuals, calculations are made by the Federal Tax Service and a notification is sent indicating: 
If a citizen does not agree with the data of the Federal Tax Service on transport tax, he has the right to send an objection with the justification of his own indicators. Copies of supporting documents are attached to the application form. You can check how correctly the inspection calculated the transport tax using a calculator on specialized Internet resources.
The Federal Tax Service is obliged to comply with the procedure for issuing a payment notice:
Since 2017, in case of violations committed by the Federal Tax Service in the preparation and distribution of notifications, responsibility has been shifted to the owners. Now the assumption that in these cases the transport tax can not be paid is erroneous. It is necessary to inform the inspection that the receipt was not received or contains inaccuracies, and also transfer the fee to the budget. The amount can be found through Internet services by personal TIN.
A reduction in the rate or a complete exemption from the obligation to transfer the fee is provided for in federal law for the following categories of citizens:
At the regional level, this list is subject to adjustment towards reduction or expansion, differentiated rates are applied, and other conditions are introduced for the possibility of reducing the transport tax. Each county has a different concept. the large family» – may be 3, 4 or more minors.
The following are not subject to transport tax for individuals:
Equipment purchased under leasing and by proxy is not taxed. However, if the data for a new driver who actually drives a car is transferred to the traffic police and the Federal Tax Service, then contributions will have to be paid to him.
To start using transport tax benefits, you must write an application to the controlling inspection with supporting documents attached.
The form of the form is established by order of the Federal Tax Service of the Russian Federation, several options are provided for filing:
If the documentary justification for reducing or canceling the transport fee is not attached to the application, the regulatory authority makes requests to the appropriate authorities. In the absence of the required information, the exemption does not apply.
As a result of many years of searching for legal ways to avoid paying tax on your car, Russian car owners have developed the following schemes:
If the car owner has reason to doubt the engine power declared by the manufacturer, you can independent expertise and change the vehicle passport. The procedure will cost several thousand rubles - to a licensed specialist for a technical reassessment and to the budget for updating the data in the documentation.
In a common, but difficult to implement way, how not to pay transport tax to the budget for powerful engine legally, is the car or reinstallation of the motor. To do this, you need to obtain permission from the traffic police and find a licensed service station.
A radical means of saving on transport tax is the sale of a car. But even in this case, surprises are possible in the form of receipts received from the Federal Tax Service. This happens if the new owner for some reason did not register the car or there was a failure in the exchange of information between the traffic police and the tax. Therefore, for insurance, the seller needs to fill out an application to the traffic inspectorate with a copy of the contract attached a few weeks after the transaction.
If you systematically violate legal requirements in the field of transport tax regulation, sanctions will follow: 
A spoon of honey in this barrel of tar is a tax amnesty under the Federal Law No. 436 on writing off all unpaid amounts, fines and penalties that are due to the owner of the equipment as of 01/01/2015.
Russians have been paying transport tax for almost a century, while the quality of roads in the country remains at a low level, especially in regions far from the center of the country, and, in addition, the government has introduced fuel excise taxes, which has made fuel more expensive for the consumer, although in many countries the cost of gasoline, diesel fuel is already included in the transport fee. Such double taxation raises many questions, as well as a desire to reduce or avoid paying taxes. Some categories of citizens are exempt from duty, others may reduce the rate. How not to pay car tax and do it legally, read this article.
To understand how to reduce or not pay transport tax at all, you need to understand when the obligation to pay tax arises, what determines the amount and how the duty is calculated. Firstly, if a citizen has registered his car with the traffic police, i.e. registered the car, then the owner is obliged to pay a fee from this. Therefore, it does not matter at all whether the car actually exists or it burned down, drowned, whether the equipment is in good condition, whether it is disassembled into parts, whether it is in a garage or is constantly operated by the owner, “sold by general power of attorney” / leased out, whether there is insurance, technical inspection, etc. .d. In all listed (and not listed cases), the tax is charged to the person in whose name the car was registered.
Second, the payment amount Russian legislation, is regulated at the regional level, so even in neighboring subjects of the federation the rate varies. The amount of duty in our country is formed on the basis of several criteria:
From this follows the scheme for calculating the transport tax. You can use an online calculator or calculate everything yourself according to the following scheme:
Payment of taxes is obligatory for any citizen of the Russian Federation. In case of delay or non-payment, the IFTS will send a notification to the taxpayer demanding to pay the tax as soon as possible. In six months, the fate of the defaulter will be decided by the court, and then bailiffs, which will claim the entire amount of the debt with daily penalties and fines accrued on it.
Category 1. privileged categories of the population. Federal legislation includes disabled people of groups I and II, including parents with many children who have children of three or more, and citizens in military service, and veterans of the Great Patriotic War, and liquidators of accidents at nuclear power plants (in Chernobyl, at "Mayak"), etc.
In the subjects of the federation, the list of categories of beneficiaries varies: for example, in Kemerovo region in relation to one passenger vehicle with an engine power of up to 250 hp. old-age pensioners, disabled people of the third group, various public organizations are exempted from paying the duty, in Yaroslavl - poor families with a large number of children; in Karelia, to obtain an exemption, you must be a social or military pensioner, and in Tomsk, you must be the owner of a pneumatic or caterpillar type vehicle. To find out if the owner of the car is among the beneficiaries, you need to select the desired region and city on the website of the Federal Tax Service.
Category 2 Owners of the following vehicles (their full list is presented in article 358 of the Tax Code of the Russian Federation (part 2)) - rowing boats; "passenger cars" intended for the disabled with an engine of up to 100 hp; sea or river vessels used for fishing; registered agricultural machinery (tractors, cattle and milk carriers, etc.); equipment involved in road repair.
Category 4 Owners of heavy vehicles: the tax exemption is valid from 2015 to 2019. The exemption applies to both individuals and organizations. It covers cars from 12 tons and heavier, entered in the tax register of equipment causing damage to roads, while the owners of such cars pay approved contributions, the amount of which for the tax period must be more than the accrued tax.
Category 5. A foreigner is the owner of a car on which numbers of another country are installed (i.e. the car is not registered in Russia). This situation is possible for those residents of our state who have a residence permit or other citizenship.
Category 7. Owner of a leased vehicle (the fee is paid by the lessor company, which owns the equipment during the term of the contract). True, it is worth remembering that the transport tax is most likely already included in the amount of each lease payment, and with interest.
Category 8. A citizen using a car by proxy. Exception: if the tax authority is notified of the fact of transfer and the corresponding permission, then the obligation to pay the fee is shifted to the trustee.
If a car enthusiast falls into the category of beneficiaries, then you need to fill out an application for tax exemption, take it to the tax office at the place of registration of the owner. You need to notify about the availability of benefits before April 1 of the next year.
If you register a car with the traffic police of a neighboring region, where tax rate below, then in most cases you will not be able to save. As we wrote above, the amount of the transport fee depends on the place of registration of the owner. Today, the highest taxes are in the two capitals of Russia: for a car registered in Moscow with an engine of 150 hp. a resident of the region will pay 35 rubles for 1 power, in Yaroslavl - 28, in the Kemerovo region - 14, and in the Chukotka Autonomous Okrug - 7 rubles.
But, in spite of the fact that current laws it is allowed to register a car in any region of Russia, without being tied to the place of residence of the owner, all the same, this information will be sent to the Federal Tax Service at the place of registration of the owner, therefore the tax is calculated from the rate that is set in the region of the official residence of the car owner. Consequently, this option is suitable only for Russians whose relatives live in an attractive city in terms of taxation, while we should not forget that in the event of the death of a “dummy” owner, the rights to the car pass to his heirs.
If the car is expensive, then you can try to reduce the fee. With the so-called “luxury” tax, if a citizen paid more than 3 million rubles for a car, when calculating the fee, the IFTS takes into account not only the above criteria, but also the brand, year of manufacture of the car, applying the increase factor to the regular rate. This practice was established in 2015. The Ministry of Industry and Trade annually on March 1 publishes a list of expensive vehicles for which the tax collection will be higher.
There are 909 models on the list, a year ago it included 708 cars. For example, the fee for the Ford Explorer Sport - 2015 (engine power - 345 horsepower), together with the multiplying factor, will amount to almost 57 thousand rubles in the capital. For the three-year-old BMW M6 convertible, the tax rate has doubled, and it will cost the owner 150,000 rubles. Rolls-Royce Dawn (2014) has a multiplier of 3, and therefore the duty on this car is one of the largest - 257,000.
Table 1. Increasing coefficients for expensive cars
| Average cost of a car | Year of manufacture of the car | |||||
|---|---|---|---|---|---|---|
| 02.03.2017 | 01.02.2017 | no more than 1 year | no more than 5 | no more than 10 | no more than 20 | |
| from 3 million to 5 million rubles inclusive | 1.1 | 1.3 | 1.5 | - | - | - |
| from 5 million to 10 million rubles inclusive | - | - | - | 2 | - | - |
| from 10 million to 15 million rubles inclusive | - | - | - | - | 3 | - |
| from 15 million rubles | - | - | - | - | - | 3 |
This list does not include technical condition car and its contract price, officials sometimes even include non-existent models in the list (for example, the five-year-old Audi RS6, although this model has not been produced since 2010). If the car costs less than three million or has been in a serious accident, but it is listed, the tax will still be calculated with an increased coefficient.
Experts predict an increase in the coefficients listed in the law, which is associated with stable inflation, which means an increase in the cost of cars, so if the cost of a car exceeds three million rubles, you can use the following ways to reduce the "luxury" tax:
If a citizen’s car is not included in the list of luxury cars (according to the Ministry of Industry and Trade), there are several ways to reduce the state duty by reducing, firstly, engine power, since the tax rate in the regions depends on this value. Finding out the official power of an automobile motor in the year of manufacture of the car, it is necessary to add up the simple numbers indicated on the unit and divide the resulting amount by 8.5. To determine the parameters of the engine in kilowatts, the number of hp. either divide by 0.735 or multiply by 1.35962.
Secondly, to travel on city roads on "transit" that is, put transit numbers on the car, deregistering it with the local traffic police. However, this method has many shortcomings. The driver receives transit numbers for a period of 5 to 20 days, they need to be renewed. To do this, you need to apply with a corresponding request to the head of the traffic police department. But the extension of the "transit" is not an obligation, but the right of the head, therefore, if there are no good reasons, most likely, the citizen will be denied an extension, and the lack of numbers threatens with an administrative penalty.
On the Internet, you can find some more common advice on reducing the state fee. Let's consider them.
If the inspectorate has not sent a notice to pay the tax, then it is still better to pay it by finding out the amount of the transport tax in person or by sending a written request to the inspectorate. Firstly, it happens that the notification is sent to the former owner, or to the wrong person at all, or the document is simply thrown into the neighbor's box. Secondly, it is worth remembering that if the taxpayer's personal account is open on the website of the Federal Tax Service, then he will not receive paper notifications.
The IFTS very rarely “forgets” about taxpayers, and, if it has forgotten, then from 2015, individuals themselves must report to the tax service about the movable or real estate and, consequently, timely payment of taxes is also in the interests of the owner. Therefore, if a citizen does not receive a tax notice, while his car has been registered on it for more than a year, this is an occasion to contact the tax office to find out if the owner is a debtor. Subsequently, a situation may arise that the owner of the car will be sent a tax notice for several years with penalties and fines, and arbitrage practice controversial on such issues. Of course, you can wait until the expiration date. limitation period tax collection (three years), but in this situation, before becoming a law-abiding payer, you will have to pay a transport fee for three years.
A sample of a completed TN declaration (title page)
A sample of a completed TN declaration (section 1)
A sample of a completed TN declaration (section 2)
If the car belongs to a minor, then the tax will be paid by his legal representatives (parents, adoptive parents, guardians, trustees) after registering the vehicle with the traffic police.
Such an explanation is given in the letters of the Ministry of Finance of Russia dated May 18, 2015 No. 03-05-06-01 / 28396, dated August 28, 2008 No. 03-05-06-01 / 27. At the same time, the law does not restrict the possibility of re-registration of a car for a minor. A citizen will be able to get away from the tax only when the child belongs to a privileged category exempted from paying tax, for example, is a disabled person of the first or second group.
If you sell a car, then the tax will be charged to the previous owner until the new owner re-registers the car in his name or the previous owner terminates the registration in his name. How to do it? Ten days after the sale of the car, the former owner needs to come to the traffic police with an agreement on the transfer of ownership and write a statement. The sold car ceases to be registered with him, and new data is transferred to the IFTS.
In conclusion, we note that in the autosphere, legislation is under development, therefore it is constantly changing. For example, soon the deputies propose to add to the above criteria for calculating the tax even accounting for the environmental class of the car. Since October 2016, tax control rules have been in force, according to which lawmakers have placed responsibility for actions that entailed non-payment of duties, ignorance of new rules, and the transfer of incorrect information about the place of residence, on the owner of the car. Therefore, the best option for any car owner is to be interested in changes in this legal area and, in the event of a dispute or conflict, contact a tax consultant.
29.11.18 154 435 17
Ekaterina Miroshkina
paid taxes
The owner of a Ford Focus from Moscow will pay about three thousand rubles, for a Peugeot 408 in Bryansk they will charge a little more than two thousand, and for a Toyota Camry in Khabarovsk they can count almost 15 thousand in tax.
The vehicle tax is one of three property taxes to be paid by citizens. Firms also pay it, but they have their own terms and conditions.
Transport tax - regional. This means that taxpayers' money does not go to federal budget but remain in the regions. Then they are spent on the construction of roads, schools, hospitals, the salary of the governor and more. some important for the region, republic or edge of the target. This tax does not go to the maintenance of the army, maternity capital or the payment of seniority pensions.
Vehicle tax is paid by the owners of vehicles. That is, not those who actually drive a car or a motorcycle, but those for whom this property is registered according to documents.
This tax is charged to the owners of such vehicles:
There are modes of transport for which tax is not charged. For example, if the car is specially equipped for a disabled person. Or if the car has less than 100 horsepower and was bought through Social Security. There is no tax on a rowboat and a milk carrier either.
Vehicles must be registered. For example, when buying a car, the new owner draws it up for himself. He does not just sign a sales contract with a car dealership or former owner, but goes to the traffic police and says: “Now I am the owner of the car, fix it.” And the traffic police fixes.
After that, within 10 days, information about the change of ownership gets to the tax office. Now they know there: the car no longer belongs to that person, but belongs to this one. This means that we will now charge the transport tax for this car to the new owner. If the car was sold in the middle of the year, then the tax will be charged to both owners. Everyone will pay for the period when he was the owner.
Owners of cars, motorcycles and yachts do not need to calculate the transport tax themselves. For individuals it does tax office. She herself finds out what belongs to whom from the transport, what engine power the car has and how long it has been with the owner. Each year, the amount of the tax is indicated in the notice.
A tax notice is sent to the taxpayer by mail or through a personal account on the nalog.ru website. You just need to pay the amount indicated there, and you don’t have to count anything. But this applies only to individuals: the company calculates the transport tax itself, pays it more than once a year, and even submits a declaration.
When calculating the transport tax, the inspection takes into account the following indicators:
All this is taken into account automatically. But it’s still worth checking tax notices: what engine power is indicated there, is there a long-sold car, and for how many months the tax has been charged.
If you want to know how much you will have to pay for a particular car, use the calculator on the nalog.ru website - everything has already been taken into account there.
Each region decides for itself how its residents will pay the transport tax. The tax code has general rates for everyone, but they can be changed, for example, reduced or increased by ten times.
Usually the rate depends on the engine power. Every horsepower is worth some rubles. Another rate can be set depending on traction, capacity, and even just per vehicle unit.
Transport tax rates can be differentiated. This means that the rate depends on the year of issue. For example, two owners have a car of the same capacity, but you have to pay more for an older one.
The tax rate is also visible in the calculator.
You can check all transport tax rates for different cars, motorcycles and yachts on the website of the Federal Tax Service: there is background information for each region and law numbers.
If the region has not set its own rates, then they use those specified in the tax code. But federal rates are much lower than regional ones. For comparison: by tax code for a car with a capacity of 200 horsepower, the rate is 5 rubles, and the actual rate for such power in Moscow is 50 rubles, in Khabarovsk - 30 rubles, and in Bryansk - 40 rubles. The regions use the opportunity to increase base rates to the full extent.
Engine power
Rate for 1 liter. With.
12 R
100.01-125 l. With.
25 R
125.01-150 l. With.
35 R
150.01-175 liters. With.
45 R
175.01-200 l. With.
50 R
200.01-225 l. With.
65 R
225.01-250 l. With.
75 R
250.01-∞ l. With.
150 R
Engine power
Rate for 1 liter. With.
10 R
100.01-150 l. With.
34 R
150.01-200 l. With.
49 R
200.01-250 l. With.
75 R
250.01-∞ l. With.
150 R
For expensive cars, transport tax has to be paid with a multiplying coefficient:
transport tax = amount of transport tax calculated according to general rules× multiplier.
Individuals themselves consider average cost and you don't need a multiplier. The Federal Tax Service will do everything for them and indicate the amount of tax payable in the notification. The calculation will be based on the information provided in tax authorities from the traffic police.
Organizations calculate the amount of tax and the amount of the advance tax payment on their own. They themselves will have to consider which coefficient to apply to each vehicle.
The cost of a car is not the only condition for applying a multiplying factor. The age of the car is also important. For example, if the cost of a passenger car is 3.5 million rubles, a multiplying factor of 1.1 will be applied to the tax calculation for 3 years. But after 3 years, the increasing coefficient will not be applied. The calculation of the term begins with the year the car was manufactured from the assembly line and ends with the year for which the tax is paid.
The average cost is 3-5 million rubles
passed since the year of issue
no more than 3 years
coefficient
The average cost is 5-10 million rubles
passed since the year of issue
no more than 5 years
coefficient
The average cost is 10-15 million rubles
passed since the year of issue
no more than 10 years
coefficient
Average cost 15-∞ million rubles
passed since the year of issue
no more than 20 years
coefficient
The list of cars to which multiplying coefficients are applied is posted by the tax authorities and the Ministry of Industry and Trade on their websites. This list is updated every year no later than 1 March.
Until December 3, the accrued amounts can only be checked in the taxpayer's personal account or in paper receipts. When the payment deadline has passed, the accruals will be considered a debt. Then they will appear:
You can also pay off your debts right away. But after a few days you need to check again, because there may be a penalty that was reflected later. Sometimes even due to one ruble of underpayment tax blocks a bank account, and at the most inopportune moment.
The transport tax for 2019 will not be written off under the amnesty. This law covers only the tax that was accrued for 2013, but it was not paid. These amounts should have already been written off: the tax office does it itself, without statements and documents. The transport tax, even for 2014, no longer falls under the amnesty. Over the next few years, even more so.
