Last update: 01/05/2020
Almost all vehicle owners face the concept of transport tax. But not everyone knows who should pay the tax, in what amount and in what time frame. We will help you understand the procedure for paying transport tax by individuals, the specifics of its calculation, as well as the specifics of debt collection and the statute of limitations for its collection.
The basis for calculating the tax is the information received by the IFTS from the traffic police. Such data is received at the request of the tax authorities, as well as at the initiative of the state traffic inspectorate in connection with the registration of a new car, a sale and purchase transaction, deregistration for disposal, etc.
If and until the car is registered with a citizen (according to the traffic police), the obligation to pay tax will be with this citizen.
That is, if:
The owner of the car does not need to count anything. All calculations are made tax office and sends the taxpayer a tax receipt at the address of his registration. Payment is made every year, for example:
As a result, a payment to the budget based on a tax notice is considered a transport tax. This payment must be made by the owner vehicle: car, motorcycle, scooter, etc. The tax is mandatory. The very procedure for payment is prescribed in the tax law, and the municipal authorities determine the amount of the tax rate, which increases the coefficient, as well as the conditions and amount of benefits for car owners.
The object of taxation is vehicles, including land, water and aircraft (both self-propelled and trailers). Individuals are more likely to pay a fee for motorcycles, buses, cars, scooters, ATVs and other vehicles for personal use. But do not forget that the fee is also levied on the owners of boats, snowmobiles, motor boats and jet skis.
The amount of payment to the budget depends on the taxable base. And the size of the base is determined by the type of transport.
The person who pays the fee is the owner of the vehicle (motorcycle, boat, etc.). It is the one to whom the vehicle is registered according to the registration records of the Ministry of Internal Affairs.
Is there an obligation to pay a fee in case of car theft. After all, only documentary ownership of the car remains, and physically the owner cannot dispose of it. It is allowed not to make a payment when there is a documented theft of a car. Such a document is issued either by the police or the investigative committee, which is directly involved in finding the car and investigating the incident. Resolutions from these structures must be submitted to the IFTS so that tax is not calculated from the date of theft.
There are reasons why the car is not used by the owner (the most common examples are: the car was driven to a car impound, the driver was deprived of his license, the vehicle is being mothballed in a garage or a long-term repair). How to deal with the payment of transport tax in this case? The logic is simple: since you are still the owner of the car according to the documents, the obligation to pay it remains unchanged. The fact that the car was idle in this case does not matter.
There are vehicle owners who are not required to pay a fee to the budget. So, you have every right not to pay the fee if you own:
If you have received a notification about the need to pay a fee for these vehicles, then you have the right to ignore it. This document is erroneous or illegal.
Also, at the regional level, the state provides benefits in paying the fee to individual social strata population. As a rule, exempt from payment (or reduce the rate):
If the beneficiary owns two or three types of transport (for example, a car and a boat), then he will receive exemption from paying the fee for only one of them.
To determine the amount of the fee that the owner of the transport is obliged to transfer to the budget, you will need to know the basic indicators. These are engine power and collection rate. With power, everything is simple - its value is indicated in the registration documents for the car. If your car's data sheet lists power in kW, you'll need to convert it to horsepower (l/s). To calculate, use the formula:
M l / s \u003d M kW * 1.3596.
The rate indicator is determined depending on the type of transport (cars, buses, snowmobiles, snowmobiles, yachts, etc.) and engine power. Tax law determines the federal rate. For 2019, the picture looks like this:
And for motorcycles:
These values are used in those regions/territories/republics where the rates are not specified at the regional level (but this was taken care of in all regions). At the same time, local authorities have the right to adjust the rate. Or you can increase or decrease the bet by no more than 10 times.
For example, the transport tax rate:
Also, to calculate the amount of the fee, you may need additional values:
For premium cars, when calculating the tax, a multiplying coefficient is applied. It is established in a single norm for all regions of the Russian Federation. That is, local authorities can adjust the rate, and the coefficient for expensive cars cannot vary by region.
The value of the coefficient has 3 values:
Two more clarifications:
With all of the above indicators, you can proceed directly to the procedure for calculating the transport tax. To do this, you must use the following formula:
If you own an expensive car (the criteria for inclusion in this group are described above), then the result (H) must be multiplied by the multiplying factor applicable for the category:
where PC is the coefficient for luxury cars.
In order to understand the features of the calculation of the fee, we use illustrative examples.
In March 2018, a resident of Moscow Skuratov S.D. acquired Daewoo Lanos, which he sold in August 2018. In September 2018, Skuratov bought a Chevrolet Niva. The power of the first car is 70 l / s, the second - 80 l / s.
How much is Skuratov obliged to transfer to the budget at the end of 2018? In order to determine this, we calculate the number of months during which Skuratov was the owner of each of the cars. Daewoo Lanos ownership 6 months (from April to August inclusive), Chevrolet Niva - 4 months. (from September to December inclusive). The rate in both cases is 10 rubles. for every horsepower.
The fee calculation will look like this:
But since Skuratov is a resident of Moscow, a 100% discount on a car with a capacity of up to 70 l / s is applicable to him. Therefore, in local budget Skuratov will transfer only 267 rubles.
In April 2018, a resident of Tula Markov S.G. bought a Mercedes G-350. The price of the car under the sale and purchase agreement amounted to 6,830,000 rubles. The car was produced in 2017. Engine power - 224 l / s. Markov will pay for an expensive car: H = 75 * 224 * 9/12 * 2 = 25.200 rubles.
In the Tula region, for a car with a given power (224 l / s), a rate of 75 is applied. Due to the multiplying factor total amount was doubled.
Resident of Belgorod, pensioner Ignatov K.S. purchased a Ural motorcycle in July 2018. At that time, Ignatov already owned a VAZ Largus car. The power of the motorcycle is 40 l / s, the car - 105 l / s. Let's calculate the fee in each case:
Ignatov is a pensioner, that is, he has the right to receive benefits regarding a motorcycle. It does not apply to the car, as there is a limitation in the form of vehicle power (up to 70 l / s). Thus, Ignatov will pay 2.975 rubles. (for VAZ Largus).
Previously ( before 01/01/2016) it was considered that the month of registration of the vehicle, or the month of its removal from the register, is taken as a full month. Those. a part of a month was equal to a full month for tax calculation both during registration and withdrawal.
Now, from 01/01/2016, the rules for calculating the amount of tax during registration and deregistration of the vehicle during tax period have changed. The amendments are as follows:
The reporting period for the payment of transport tax for individuals is a calendar year, that is, in 2019 you make a payment for 2018.
You must pay the fee no later than December 1. The basis for payment is the notification that you receive from the Federal Tax Service.
The Fiscal Service must send a notification - no later than 30 days before the due date of payment (until 11/01/2019 - for 2018).
Notification of a single form and includes amounts for transport, land and property tax. If, for example, you own land plot from which it is necessary to pay the land tax, then you will receive a single notification from the Federal Tax Service, which will indicate the total amount of obligations to the budget, including for the car and for the land.
The tax is calculated based on the data received about your car from the traffic police. You will need to transfer funds for the period in which the car was listed on you as the owner.
You can receive a notification in one of the following ways:
Along with the notification, you will be sent a receipt for paying the fee, on the basis of which you can transfer funds at any branch of the bank or to Sberbank-online using the document number or TIN.
When paying transport tax for individuals in 2019 in payment order(receipts) the following codes are used budget classification(KBK):
After transferring the payment, keep the receipt (copy of the payment order). It will serve as confirmation of the completeness and timeliness of repayment of obligations to the budget.
Often, for one reason or another, citizens do not repay their debts on time. In this case, the violator will be sent a demand for payment no later than 30 days from the moment when the fiscal authority discovered the fact of non-payment.
If you delay payment (or transfer an incomplete amount), you are obliged not only to repay the amount of the debt, but also to pay penalties and fines accrued in connection with the violations you have committed. To calculate interest, use the following formula:
Motorcycle owner Serpov V.K. 08/12/2019 received a notice of payment of tax in the amount of 4.740. Serpov violated the deadlines for paying transport tax and did not make the payment until December 1, 2019. Having received the demand, Serpov transferred the funds on 12/27/2019. In connection with the violation of the terms of payment, Serpov was fined:
P \u003d 4.740 * 11% / 300 * 27 days. = 47 rubles.
In addition to the fine, the state has the right to withhold from the violator a fine in the amount of 20% of the amount of outstanding obligations. The penalty is charged both in case of underpayment, and in case of full non-payment of the amount.
Sviridenko R.O. received a notification from the Federal Tax Service in the amount of 7.630 for 2018. On November 3, 2019, Sviridenko transferred the amount of 5.610. Thus, Sviridenko had a transport tax debt of 2.020 (7.630 - 5.610). In connection with the underpayment, a fine will be withheld from Sviridenko, calculated as follows:
W \u003d (7.630 - 5.610) * 20% \u003d 404 rubles.
It happens that car owners receive notifications about the repayment of tax debt for the past years. There is a pertinent question about timing. limitation period on transport tax, within which the Federal Tax Service has the right to collect lost payments. Debt collection is carried out subject to the following principles:
If the above conditions are violated, the claims for repayment of the debt are recognized as illegal, therefore, satisfaction is not required.
Question:
Do I have to pay tax if the car is stolen?
On March 1, 2017, a car with a capacity of 200 l / s was stolen from the owner, as documented. At the end of the year, the owner received a notification from the Federal Tax Service Inspectorate of tax payment in full at a tax rate of 75 rubles. per l / s: H \u003d 200 * 75 \u003d 15.000 rubles. Are the actions of the FTS legal in this case?
Answer: No, the IFTS made an incorrect calculation, since when calculating the fee, it is based on the actual use of the machine (number of months). The correct calculation looks like this: H \u003d 200 * 75 * 2/12 months. = 2.500 rub. To resolve the situation, it is worth contacting the fiscal service with an appropriate application, as well as a copy of the confirmation of the theft. Such situations can arise in various cases (including due to incorrect data provided by the traffic police). Having on hand supporting documents, you can easily prove your case and achieve recalculation in your favor.
Question:
From what month does the tax on the sale of a car stop?
In April 2018, the owner sold the car, but removed it from registration only on 11/01/2018. The tax authority assessed the tax until November 2018. Why? The owner received a notification from the fiscal service, the amount of which was calculated as follows: H = 180 (capacity) * 42 (rate) * 10 (actual use period in months) / 12 months. = 6.300 rub. Since the transfer of the car was fixed by the contract of sale on 04/01/2014, the former owner turned to the Federal Tax Service with a request to recalculate the amount: H = 180 * 42 * 3/12 months. = 1.890 rub. The claim of the person who sold the car was not satisfied.
Answer: The refusal of the IFTS is legally justified: the tax payer is the actual owner of the car according to the traffic police records. Since, after the sale, the person who sold the car did not file the deregistration of the car in a timely manner, until 11/01/2018 the obligation to pay the fee lies with him.
Question:
When is the tax charged if the car was bought on credit?
On April 21, 2019, the car was purchased on the basis of a car loan agreement and registered on April 30, 2019. According to the loan agreement, the ownership of the car passes to the new owner only after the final repayment of the entire loan amount. When is it necessary to pay the fee: from the date of the last loan payment or from the date of registration with the traffic police?
Answer: You are considered a payer of the fee from the moment you enter an account in the traffic police register. Terms loan agreement in this case, they don't matter. The same applies to cars that are under arrest and are being used in a criminal case as material evidence. The main criterion in this case is the fact of deregistration in the traffic police. If the car is registered, then you need to transfer the fee to the budget.
If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.
80 comments
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 the 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 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.
The norm on the payment of transport tax is extended to all Russian citizens, including residents of the city of Moscow. His government established incentives for separate category individuals and legal entities, which is reflected in regional regulations. The tax rate is determined by the type of vehicle, its power.
Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and IS FREE!
The term "vehicle" means a self-propelled technical vehicle powered by an internal combustion engine.
Its main purpose is to transport people and transport goods of various weights along trackless communications. The right to drive it arises from the date of obtaining a national driver's license.
The wording "transport tax" means one of the types of mandatory payments established by the legislator. The obligation to pay it has been assigned to car owners since January 1, 2003.
It is accrued from the day the vehicle is registered with the traffic police, which transmits the relevant information to the Federal Tax Service. Funds are deposited in regional budget in accordance with the instructions, namely the article.
The executive authority of each subject, including the city of Moscow, in individually installs:
At the federal level, the object of taxation is defined, the procedure for calculating tax base, tax period, and tax rate limits.
In the city of Moscow, the tax rate for a vehicle is per horsepower:
An interested person can familiarize himself with the information he needs on the official website of the Federal Tax Service, where explanations are given on the payment of transport tax and the features of the procedure.
Its size is determined by the engine power indicator, which is indicated in the vehicle passport or registration certificate and actual power.
AT individual cases a small difference in data leads to a significant increase in the amount of transport tax.
Many taxpayers are interested in the question of how not to pay transport tax legally for a powerful engine? In accordance with the tax article, its size can be reduced or increased depending on the engine power and vehicle category by the norm of the subject of the Federation, but not more than 10 times.
One way to reduce its size is to use the benefits provided by the state. Its essence lies in the application of a special coefficient established for a different category of citizens.
They should apply if the actual power of the vehicle does not match the power specified in the Title.
To reduce its size, the car owner should:
Together with the application, a general passport and documents for the vehicle are submitted, as well as the conclusion of an independent expert. The applicant, as the procedure is completed, must notify the branch of the Federal Tax Service at the place of residence about the change in data.
Privileges for the transport tax are established in accordance with the instructions of the article.
Each subject of the Federation is endowed with the right to independently establish them, for which they must introduce the relevant norms into local legislative acts. They provide grounds for application to taxpayers.
In accordance with the instructions of the article, a vehicle is not subject to taxation, which:
Russian citizens must submit an application to the territorial office of the Federal Tax Service at their place of residence in order to apply for a transport tax exemption.
It is considered for 10 days, after which a definite decision is made. The benefit is provided for one vehicle, regardless of its power and service life.
In the city of Moscow, benefits are established for one vehicle owned by:
| Indicators | Description |
| Veterans and the disabled | Great Patriotic War; hostilities that took place in hot spots on the territory Russian state and beyond |
| Heroes Russian Federation and the former state - the USSR | citizens awarded with Orders of Glory 3 degrees |
| Former prisoners of places of detention | created by fascist Germany and its allies, if they did not reach the age of majority during their stay in them |
| Persons involved in the liquidation of the consequences of the Chernobyl disaster | — |
| Disabled people of 1 and 2 groups | — |
| One of the parents, adoptive parents and guardians of a child recognized as disabled since childhood | including a child recognized in judicial order incompetent |
| One of the parents or adoptive parents of a child from a large family | — |
| Vehicle owners | whose power is less than 70 hp. |
| Persons involved in the testing of nuclear and thermonuclear weapons, liquidation of the consequences of accidents at nuclear installations | on technical means of weapons and military facilities as part of special risk units |
| Persons who have become disabled or who have received radiation sickness | in the course of carrying out any type of work related to the testing of nuclear installations and weapons, space technology |
| Residents of the special economic zone | — |
| Transport companies | engaged in the transportation of passengers on public public transport, with the exception of taxis |
Video:
The regulation of general and particular issues regarding the payment of transport tax is carried out by the instructions of Chapter 28 of the Tax Code of the Russian Federation, Articles 356-.
According to them, the tax rate is set regulations subject of the Federation, depending on specifications vehicle.
These include:
Legal entities must pay transport tax at the end of the tax period, that is, before February 1 of the current year. The norm is provided for by the instructions of Article 363.1 of the Tax Code of the Russian Federation.
They must surrender tax return for the past tax period, drawn up on a form with a unified form. It was established by order of the Federal Tax Service, which was issued on December 5, 2016.
If the transport tax is not paid on time or is not paid in full, then the car owner is subject to administrative action. It is expressed in the imposition of a fine, the amount of which is 20% of its total amount.
Malicious tax evasion entails:
An individual can register a vehicle for a child who has not reached the age of majority. By the provisions of the article, he has the right to participate in tax relations through his legal representative, which is his parents or persons replacing them. They pay transport tax instead of a minor child on his behalf.
Every year, owners of road, air or sea transport must pay tax to the state. How it is calculated, how much it is, and whether there are benefits to reduce its payment, we will understand in this article.
All types of taxes are prescribed in the Tax Code of the Russian Federation. A whole separate chapter is devoted to the transport mode. It states that each subject of the Russian Federation can independently decide on fluctuations in rates and interest.
In each individual subject of the Russian Federation there is a legislative body that determines:
Vehicle tax is charged from the first day of registration of the purchased vehicle. The Tax Code provides a list of objects that are taxed and not taxed.
Official rates and benefits can be found on the website of the Federal Tax Service.
The transport tax did not always exist. It was put into effect in 2013. The state spends huge amounts on road repairs and environmental protection, so these wastes are to some extent assigned to vehicle owners.
The owner of the car compensates for the damage caused to the environment through:
All cash go to the budgets of the subjects of the country. Chapter 28 of the Tax Code of the Russian Federation prescribes the procedure, amount and deadline for paying tax. For the largest taxpayers, there is a separate procedure regulated by Article 363.1 of the Tax Code).
Every person who has real estate, in particular the vehicle, is a taxpayer.
If you are individual, then they must pay a certain amount that the tax will put up for you. To make a calculation, you need to know the details of the vehicle. They, in turn, are provided by bodies that carry out state registration transport.
If the payer is a legal entity, then it must independently transfer the amount of the advance payment and tax.
Unless otherwise specified, the tax amount is calculated by multiplying the tax base and tax rate. The result is summed up each tax period.
Amount for legal entity calculated a little differently. During the entire tax period, advance payment. Further, the advance payment is deducted from the amount received.
Law firms pay cash at the end of each reporting period. The final figure is calculated as ¼ of the tax base multiplied by the tax rate.
You will need to pay tax if you own the following vehicles:
According to article 358 of the Tax Code of the Russian Federation, it is allowed not to pay tax on such objects as:
The tax base depends on:
The tax rate is determined by the law in each individual subject of the Russian Federation. It depends on:
If the cost of the car is more than 3 million rubles, then a multiplying factor is used.
There are the following types of coefficients:
If the tax has set the wrong amount, then it can be challenged:
If a person moved to another city, then you need to contact and register with the MREO at the place of residence. AT tax service You do not need to contact yourself, the data will be transferred automatically.
If the fact of removal and registration for a new account was carried out in one day, you still have to pay as for a full month of operation.
When buying a car, you need to be prepared for fixed costs: gasoline, operation, tire change and so on. Therefore, many do not agree with the payment of transport tax.
The owner of the car pays for something that harms the environment, wears out the roadbed.
For several years now, there has been talk of abolishing the transport tax. But then the state budget will remain in a big minus, and as an alternative, prices for gasoline excise may increase. In any case, if a person allows himself to buy a car, he should be ready to pay a fee for it.
Perhaps in the future the approach to tax calculation will change: horsepower will not be taken into account, but only the engine size, age of the car and its impact on the environment. But for now, everything remains the same, so do not forget to pay on time to avoid debt.
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 transport 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, this is done by the 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.
