Transport tax (TN) is a state duty and applies to all vehicles. Its payment is the responsibility of ordinary citizens and various companies. Do I have to pay transport tax on cars over 25 years old and what is the amount?

Reasons for payment

The amount of the tax payment directly depends on the region where the vehicle was registered, its cost, engine size and production date. The more mature the transport, the higher the calculated rate. The same goes for a car with a production date over 25 years old. For such a vehicle, the owner must pay increased tax due to the introduction of environmental and age restrictions. If you are “mature” and do not meet environmental standards, you pay more for such a car.

IMPORTANT! To find out whether you are required to pay transport tax for an old car, you should contact the regional branch of the Federal Migration Service or carefully study the resolution of your own region.

Influence of factors on transport tax

It happens that in one region payments for TN are not provided at all, but in a neighboring region the owner of a similar car will have to pay an extremely high fee. Therefore, to the question: “Is a car with a production date more than 25 years subject to transport tax?” It is impossible to answer unequivocally. The geography of vehicle registration plays a decisive role.

Example. In the Voronezh region, old passenger cars with a production date of 25 years or more and a power of up to 100 hp. are not taxed. An extremely low tax rate has been introduced in the Altai Republic - 5 rubles per 1 hp. The size of the transport tax in Nizhny Novgorod is strikingly different, where the rate is recognized as the maximum: 25 rubles per 1 hp. In the Moscow region there are no benefits for old cars and transport tax is calculated according to general rules.

Where TN is valid, the age of the car is important for calculating the payment, since it can increase the multiplying factor. During the technical inspection process, an old car is tested for compliance with environmental standards.

IMPORTANT! Sometimes car owners change the engine and other spare parts in order to comply with the specified standards. However, after such changes are made, it is necessary to visit the traffic police department and make a corresponding entry in the PTS.

Increasing factors: sizes

Used cars are the main part of Russian transport. Due to the presence of increasing coefficients in many regions, the regional budget is replenished with large sums.

Such coefficients come into effect in the following circumstances (Article 362 of the Tax Code of the Russian Federation):

When calculating transport tax, the power of the vehicle is also taken into account. For example, the collection amounts for same-year cars (230 hp and 255 hp) vary significantly. In old cars, the bill runs into tens of thousands of rubles.

Ordinary citizens are not required to calculate the amount of tax: payment is made according to the amount of tax indicated in the notification received annually. A different procedure is provided for legal companies. Here the accountant must calculate the tax payment and fill out a declaration, which is sent to the Federal Tax Service for data verification.

Video about transport tax

Transport fee when selling an old car

In such a situation, the former owner must pay income tax in the amount of 13% of the cost of the vehicle. However, if a person has owned a car for more than 3 years, this requirement ceases to apply. The previous owner is obliged to include in the declaration information about the initial and actual price of the vehicle.

Purchasing a car is a pleasant event for every citizen of the country. After all, now his actions become much more mobile and faster compared to ordinary pedestrians. However, in addition to the obvious advantages of purchasing, a vehicle requires considerable expenses for its maintenance and service. One of these expenses is the payment of a transport fee for the use of state highways. It is important to know which cars are not subject to transport tax.

Owning any type of vehicle requires you to pay a mandatory transport fee. However, there is a category of cars that are not subject to transport tax.

A transport fee is a type of tax levy for the use of the country's transport routes, which will subsequently be spent on their repair and restoration. The size of the payment depends on the engine size, as well as the regional affiliation of its owner.

At the legislative level, the Tax Code of the Russian Federation, namely Article 357 and Article 28, regulates issues related to establishing the size, calculation formula and other proceedings.

All owners must pay tax on transport units, regardless of whether they are individuals or legal entities.

Cars are subject to taxation immediately upon registration with the traffic police, so it is better to immediately clarify all the nuances of paying the tax fee in order to avoid the accumulation of debt obligations.

In order to pay your dues correctly, you need to be familiar with the issues of calculating tolls for using highways.

The amount of payment is affected by the following coefficients:

1. The tax rate is set by each region independently, so it can vary significantly in different regions and localities.
2. Engine size, which accordingly affects the car’s power (the smaller the engine size, the lower the payment).
3. The size of horsepower also determines the power of the vehicle.
4. Car category - the larger the car, the more you will have to pay for it (for example, freight vehicles are the most expensive according to this coefficient).
5. Age of the vehicle unit - the older the vehicle, the less equipped it is for safe operation.

The calculation of transport fees is carried out by local tax authorities, who notify individuals of the amount of payment by sending a registered letter. Enterprises are required to calculate and pay fees for their cars independently and do this once a quarter.

Ordinary citizens need to pay the fee once a year, after receiving a payment order from their tax office.

When buying a car, future owners are interested in a logical question: up to how many horsepower or kilowatts is the car not subject to tax? According to Tax Law, the lowest tax rate applies to low-power cars, that is, the less horsepower, the less you pay.

Complete exemption from transport payments is possible only by identifying regional areas, which is drawn up in a special list (you can find it on the official website of the Federal Tax Service in the region of residence of the motorist).

The application of the lowest tax to small cars contributes to greater demand among the population for this type of transport units. Since powerful vehicles cause the greatest damage to road surfaces, you will have to pay a lot for using these vehicles.

Answering the question - up to how many horsepower you do not need to pay the mandatory transport tax, we can say that cars with a power of up to 100 horsepower in almost all regions are exempt from duty for using highways.

What cars are not taxed at the federal level, that is, regardless of the permanent location of the vehicle?

• vehicles that are under investigation for theft, theft or loss;
• specially equipped transport units for people with disabilities;
• cars purchased under special programs from social welfare services with a power of no more than 100 horsepower;
• agricultural technical units designed to perform work on growing, sowing and harvesting crops;
• vehicles serving Government employees;
• technical devices that are designed to defend the state and belong to military departments;
• airplanes and helicopters that perform sanitary and medical functions;
• transport that transports citizens or goods (only by belonging to enterprises that are registered as carriers).

Water modes of transport are also subject to payment of transport fees, with the exception of vessels entered by the state into the International Register of the Russian Federation. You also don’t have to pay for a boat whose power is less than 5 horses.

Shipping transport that is assigned to the fishing industry or sanitary service is not subject to taxes.

The category of citizens who experience financial difficulties for a long time or have the right to social benefits for other compelling reasons is called preferential. For these citizens, the government allows the payment of certain types of fees and mandatory payments to be waived.

It has its own list of beneficiaries and transport tax, it looks like this:

1. Families with three or more dependent minor children.
2. Citizens who have limited capabilities due to a certain disability group.
3. Upon retirement (not in all regions).
4. Honorary citizens of the country bearing the title of Hero of Labor, Hero of the Second World War, Hero of Glory.
5. Military personnel who have retired or retired.
6. Participants in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, as well as participants in other nuclear testing processes.
7. Veterans of labor and the Great Patriotic War.

Exemption from road tax is not granted automatically, so after purchasing a car you must submit documents to the Tax Office.

The list of documentation is simple and contains the required minimum:

• document identifying the applicant;
• technical equipment passport (PTS) or any other document confirming that the car belongs to the beneficiary;
• a copy of the certificate of preferential status of the owner of the vehicle;
• application of the established form.

It should be noted that a package of documents submitted late to belong to a preferential category of the population does not exempt the car owner from paying already accrued taxes. It is worth paying extreme attention to this fact.

Legal entities with benefits for paying TN

For which cars legal entities do not have to pay transport tax is also a pressing question. After all, organizations that have an impressive arsenal of high-power vehicles risk losing a considerable part of their profits to pay tolls.

Here the list of beneficiaries is short, but it still exists:

1. Agricultural enterprises using combines, tractors, milk tankers, livestock trucks, and equipment to service the farm.
2. Specialized transport designed to service the production facilities of a legal entity - truck cranes, snow removal units, asphalt washing machines, rollers for road paving.

A prerequisite is a note in the vehicle’s technical passport indicating that it belongs to a legal organization. If the car is registered to an individual, as an individual entrepreneur, the abolition of the road tax will be cancelled.

All changes that are applied by local governments are limited in size to no more than 10 times (regardless of whether it is up or down).

As you can see, regulating the issue of the amount of the road tax is entirely entrusted to the regional authorities, therefore, before submitting documents to cancel the payment of the transport tax, you must consult with a tax specialist.

Fortunately, in order to find out complete information about these benefits, you do not have to study regional legislation on your own, which is not always easy to find and analyze - just contact the tax office at your place of residence, where they will explain what tax benefits on cars for pensioners are available in your region, and which one is best for you. The amount of tax benefits varies, usually depending on the characteristics of the vehicle and the number of vehicles. The procedure for obtaining transport tax benefits for pensioners in 2018 To receive transport tax benefits, pensioners in 2018 must submit an application to the tax office at their place of residence.

The right to transport benefits is active, that is, the benefit is provided to the pensioner only if he has submitted an application to the tax service and provided the necessary documents. The choice of one of several proposed transport tax benefits is also the right of the applicant, based on which one is the most beneficial.
The application must indicate the grounds for entitlement to the benefit: pensioner status and a link to the regional law on transport tax benefits, as well as indicate your vehicle and its state registration number. A copy of your pension certificate must be attached to your application.
Form and example of filling out an application for providing a transport tax benefit to a pensioner.

Transport tax benefits in St. Petersburg

The amount of the average monthly wage and minimum wage in St. Petersburg is determined in the manner provided for in paragraphs 3 and 4 of Article 11-12 of the Law of St. Petersburg of June 28, 1995 No. 81-11 “On Tax Benefits”.

• Organizations, in order to receive the tax benefit established in this article, submit to the tax authority at the location of the object of taxation (vehicle) as part of the reporting for each tax period in which the right to exemption from paying tax in accordance with this article was used, a copy of the passport a vehicle using natural gas as a motor fuel, as well as a free-form calculation of the average headcount of the organization and the average monthly salary for the tax period.

Benefits for pensioners on transport tax in St. Petersburg in 2018

How to get it To be able to get a transport tax discount, you need to report it to the local tax office. The application from the pensioner is written in free form, but the following information must be included in it.

• Name of the tax authority.
• The name and position of the person for whom the application is being written.
• Full name and date of birth of the applicant.
• The individual taxpayer number is written.
• Passport details are indicated.
• The place of residence is registered.
• For feedback, the applicant's phone number is written and his email is indicated.
• The text of the application itself, which indicates the grounds for receiving the expected benefit.
• Listing of the attached documentation for approval of the right to a benefit for this tax.
• There must be a personal signature of the person who wrote the application.

Documents must be attached to the application.

Transport tax for pensioners in St. Petersburg: how to get benefits?

Amendments and additions to tax calculations (tax returns) for the relevant reporting (tax) periods are made in the manner established by the legislation of the Russian Federation on taxes and fees.

• A prerequisite for the provision of the tax benefit provided for in this article for individual entrepreneurs is the excess of the average monthly salary of all employees of an individual entrepreneur, including part-time workers, contract workers and other civil contracts, in the tax period in which it is used benefit, three times the minimum wage in St. Petersburg, valid during the specified tax period.

Transport tax in St. Petersburg in 2018-2017

Content:

• Are pensioners subject to transport tax?
• Forbidden
• Latest information on car taxes for pensioners in Moscow
• Do pensioners pay transport tax on their cars in Russia?
• What transport tax benefits are provided for pensioners in St. Petersburg?

Car tax for pensioners in Moscow and Moscow

• self-propelled

Federal regulations Transport fees are regulated by local authorities separately for each region, but there are regulations approved at the federal level. In accordance with the requirements of the federal authorities, military vehicles and passenger cars equipped for the disabled are not subject to taxation, and the age category is not limited.

Info

Taxpayers - individuals, in order to receive the benefits established in this article, submit to the tax authority at the location of the taxable object (vehicle) a copy of the passport of the vehicle that is the object of taxation. Organizations, in order to receive the benefits established in this article, submit to the tax authority at the location of the taxable object (vehicle) as part of the reporting for each tax period in which the right to exemption from payment of transport tax in accordance with this article was used, a copy of the passport a vehicle that is subject to taxation.

The article was written and posted on October 8, 2017. Added - ATTENTION! Copying the article without providing a direct link is prohibited. Changes to the article are possible only with the permission of the author.

The text should contain the following information:

• Full name, address and passport details of the pensioner;
• vehicle registration number;
• grounds for receiving benefits;
• year of manufacture and power of the machine.

The following is a request for exemption from paying car tax on the listed grounds. The application is reviewed by tax collection staff.
A positive decision is made if the information and documents provided are reliable, as well as if the applicant and his car meet the conditions for receiving benefits in St. Petersburg. Possible problems Payment of transport taxes by pensioners is often associated with overpayments of taxes due to ignorance of the tax assessment procedure.
Pensioners in St. Petersburg often have to pay transport tax for cars or motorcycles that are actually missing.

Which cars are not subject to transport tax for pensioners

• self-propelled vehicles on tracked and pneumatic tracks are subject to a tax of 5% of the rate approved by the regional authorities.

Federal regulations Transport fees are regulated by local authorities separately for each region, but there are regulations approved at the federal level. In accordance with the requirements of the federal authorities, military vehicles and passenger cars equipped for the disabled are not subject to taxation, and the age category is not limited. A child with disabilities has the right to benefits provided to his parents if the vehicle is intended to transport him. Cars with an engine power of up to 100 hp, received with the support of social protection authorities for the disabled, also belong to the group of preferential vehicles. This rule applies to all people with disabilities.

Procedure and deadlines for paying tax Transport tax rates in St. Petersburg Transport tax benefits in St. Petersburg Procedure, rates and deadlines for paying transport tax in St. Petersburg

St. Petersburg for 2017-2018 are determined by the Law of St. Petersburg dated November 4, 2002 N 487-53 (with appropriate amendments in force in 2018) Attention: on the territory of the Leningrad region a different procedure for payment and transport tax rates has been established, about which can be read at the link. Procedure and deadlines for tax payment in St. Petersburg Taxpaying organizations pay transport tax and advance tax payments at the location of the vehicle.

Reporting periods for taxpayer organizations are the first quarter, second quarter, and third quarter. Organizations pay advance tax payments no later than the last day of the month following the reporting period.

Which cars are not subject to transport tax for pensioners

What vehicles are taxed? The following types of vehicles are subject to taxation:

1. Motorcycles, scooters.
2. Categories of passenger cars and trucks.
3. Self-propelled vehicles on pneumatic, caterpillar tracks.
4. Water and air vehicles.

What does the amount of tax depend on? The amount of tax paid by vehicle owners depends on several parallel factors. The category to which the vehicle belongs (passenger car, watercraft, self-propelled vehicle, etc.), place of registration.

Rates are independently regulated by the region. When calculating tax deductions, the make of the car and engine power are taken into account. The less powerful the engine, the lower the tax, and the minimum number of horsepower subject to tax is 100.

Each owner of a duly registered car is required to pay an annual tax for each horsepower of his car - correctly called transport tax.

In this article we will deal with the following questions:

• for what purposes does the state collect this type of tax;
• how is it calculated;
• Is it possible to get benefits and how to pay.

As you know, intensive road construction is underway in Russia, and it is financed through taxes. Thus, according to Article 56 of the Budget Code of the Russian Federation, the budget of the subjects is replenished through 100% deductions of the following types of taxes:

• transport;
• from property;
• from the gambling business.

Further in this article other types of taxes are listed, some of which go to the regional budget. In addition, Chapter Ten of the Code (Articles 65-82) clearly describes what a particular tax should be spent on. Accordingly, the money that vehicle owners pay goes to the formation of road funds.

From this we can come to the conclusion that the more money a region receives from the horsepower tax, the more money is invested in roads. This can be seen in big cities - Moscow, St. Petersburg. Although, for example, such a large city as Saratov cannot boast of very good roads.

How is car tax calculated?

There should be no problems with the calculation - it is carried out according to a simple scheme:

• The number of horsepower is multiplied by the base rate.

If the car was deregistered, for example, in September, then the formula takes on the following form:

• number of hp multiplied by the base rate and multiplied by (number of months of ownership per year/12).

Base rates for 2018 are:

• 2.5 - if the engine power reaches 100 hp;
• 3.5 - up to 150 hp;
• 5 - up to 200;
• 7.5 - 201-250 hp;
• 15 - over 250 horsepower.

We have given rates for cars, but there are rates for motorcycles, trucks, buses, yachts and airplanes.

It would seem that the amounts should not be very large, even if you have some powerful roadster like a Porsche Boxter with a 400 hp engine. However, there is one small amendment to the law: the government of the subject of the Federation has the right to increase, but not more than 10 times.

Therefore, you need to know the base rates for your region. Let's give examples.

Moscow. VAZ-21099 car, engine power 78 “horses”. For Moscow, the rate is 12 rubles per force, from here we get that for a full year of ownership you will need to pay - 78x12 = 936 rubles. If you only used the car for 9 months, we get 78x12x9/12=702 rubles.

For cars with an engine over 250 hp. the rate for Moscow is 150 rubles, so the amounts will be much larger - from 37,500 rubles and above. In other regions, rates may be significantly lower, for example, in the Krasnoyarsk Territory you will have to pay only 390 rubles for the same VAZ-21099, and for a car with a power of more than 250 hp. - 51 rubles per force.

Who is entitled to benefits?

Categories of beneficiaries can also vary significantly in different regions of Russia, but we can distinguish categories that with one hundred percent certainty may not pay transport tax in any region of the country:

• disabled people of the first and second groups;
• parents of disabled children;
• WWII veterans;
• heroes of the USSR and the Russian Federation.

Each region also has its own separate categories, for example, in Moscow, owners of low-power passenger cars (engine power less than 70 hp), as well as entrepreneurs engaged in transporting passengers (except taxis), are exempt from tax.

In St. Petersburg, persons injured as a result of the accident at the Chernobyl nuclear power plant, owners of vehicles manufactured before 1990, and with a power of no more than 80 hp may not pay TN. Veterans of various military conflicts (Afghanistan, Chechnya) are also exempt from taxation.

All those who fall under one category or another are completely exempt from payment. There are also those who still have to pay TN, but at reduced rates. For example, in Perm, 50% of the tax amount is paid by age pensioners, provided that they own a vehicle with a capacity of no more than 100 hp. In the same Perm, parents with many children do not pay tax, as well as parents whose children are serving in conscription in the Russian Army.

How and when should I pay tax?

According to Article 363 of the Tax Code, payments for the previous year must be made before October of the next year, that is, in October of this year the tax for 2016 must be paid. 30 days before the end date, you should receive a printout by mail indicating the exact amount. If it is not there, then there are several options:

• come to the tax office in advance and receive a receipt in your hands;
• Find out about your debt on the State Services website.

On the same State Services website you can also make payments online. In case of non-payment, a penalty is charged - a fifth of the tax, plus a certain percentage for each day of delay.

The article tells you which cars are not subject to transport tax, and for which vehicles you will still have to pay transport tax.

What is a transport fee?

After you register your car, you need to pay tax. Citizens need to report once a year, and organizations submit a report once a quarter.

Tax rates are different for each region. The sizes are determined by local authorities.

4 conditions for payment set by local authorities:

• when to make a contribution;
• payment amount;
• privileges;
• forms of certificates for submission to the Federal Tax Service.

Organizations decide for themselves how cars should be taxed. The inspectorate sends notifications to individuals.
The tax office itself sends out notifications about taxable cars to citizens.

How is the payment amount calculated?

Vehicle owners pay a fee in different amounts.

4 factors influencing the size of the contribution:

• How much horsepower does the engine have?
• Machine power.
• Jet thrust.
• Category.

Nowadays horsepower is sometimes forgotten. The PTS indicates power in kilowatts, not hp. Therefore, you need to convert kilowatts to horsepower to make the calculation. One kilowatt = 1.36 hp.

When is the contribution rate reduced?

Car owners want to save money, so the question arises: “Which cars can you pay less for?” You will be able to save money if the vehicle has low power.

The meaning of the idea: to encourage citizens to buy equipment with low power.

If the car's power is less than 150 horses, then the collection rate is reduced. Sometimes it is possible to avoid paying the fee if the car’s power is less than 100 hp.

What benefits are provided?

There are two types of benefits: at the federal level and at the level of constituent entities of the Russian Federation. The answer to the question of which cars in the Russian Federation are not subject to transport tax depends on the availability of benefits.

For example, at the level of the Russian Federation there is a benefit for vehicles weighing more than 12 tons, registered in the Platon system. Receipts and payment receipts are presented for confirmation. Local authorities determine their benefits.

Advice. If you are interested in cars subject to tax, go to the Federal Tax Service website. You need a service about tax rates.

Fill the form.

For residents of the capital, the Moscow Law “On Transport Tax” applies. Here you can find out how much hp. you don’t have to make a contribution and learn other important points.

1. Veterans, disabled combatants and WWII.
2. Disabled people.
3. Guardians or parents of children with disabilities.
4. Owners of low-power cars. Power is less than 70 hp. exempts residents of the capital from paying the fee.
5. Mother or father in a large family. Parents with many children may not comply with power restrictions.
6. Persons who developed or tested nuclear weapons.

You cannot apply for two benefits at the same time. You need to choose one base. Moreover, all categories, with the exception of parents with many children, are exempt from the contribution, only for one vehicle.

How to get a benefit

If you do not declare your rights, you will not be given a benefit. Therefore, it is necessary to contact the Federal Tax Service department at the place of registration. Attach your passport to your application, as well as justification for exemption from payment.

Example. Savelyev I.V. is a disabled person of the second group, registered in the city of Moscow. He is entitled to transport tax benefits. Therefore, Savelyev I.V. takes a passport and a MSEC certificate, which indicates the disability group. Then he turns to the inspection staff.

Are the documents submitted by a representative? Issue a power of attorney, otherwise they will refuse to accept your documents.

Is it possible to return the fee?

You can submit documents about benefits within 3 years from the date of their occurrence. Maximum recalculation will be made for three years following the date of application.

Submit a claim to get your overpayment back. You will have to wait ten days for a decision from government officials. The applicant is sent a notification indicating whether there will be a refund or not. There are cases that exclude payment of the fee.

7 cases of exemption from the fee:

• the car was stolen;
• the equipment is intended for agriculture;
• power less than 100 horsepower;
• government vehicles;
• vehicles belonging to shipping companies;
• special cars for people with disabilities;
• equipment owned by utility companies. For example, machines for laying asphalt or removing snow.

Moreover, there is also an exemption for air and water vehicles. For example, owners of motor boats with a power of less than 5 hp are exempt. and sailboats. Fishing vessels also receive benefits.

So

As a general rule, you need to pay a transport fee. But there are exceptions - the owner of low-power cars can save money. The list of benefits is determined by local authorities. To obtain an exemption, you need to contact the inspectors of the Federal Tax Service with documents.