In connection with the transport tax that has existed for a long time, every newly minted owner of a vehicle of any category is interested in the question of which transport is paid such a tax, and which is not.

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To all beginners or owners Vehicle who have never delved into the essence of such topics, we recommend that you study what a transport tax is, which vehicles are subject to taxation, and which are free from such an obligation imposed on their owners by law ().

What it is

As soon as you bought a car, put it in the traffic police for registration, you should also remember about taxation, which automatically falls under which you, as an owner movable property as a car or some other form of transport.

Transport tax is a mandatory fee that is levied on owners of vehicles of various categories, paid by the taxpayer once a year for the past year for individuals, and paid quarterly for last year use of transport for legal entities.

It is the legislative authorities who take action to determine standard tax rates, benefits, payment procedures, terms for taxpayers to pay the due amounts to the budget, as well as standards for reporting forms for organizations and companies that have vehicles on their balance sheets.

But regional authorities can already proceed from the standards of transport tax laws, and change tax rates, expand or narrow preferential terms for different categories of citizens.

Federal authorities already determine the most tax base for the coordination of transport tax, objects of taxation, procedures for the implementation of the conditions of laws on taxes.

All amounts of money received from taxpayers for this type of tax have a final destination - the regional budgets of Russia.

All vehicle owners are required to pay the tax to the local department of the Federal tax service based . All rules, conditions and requirements for such payments are also regulated by part 2 of article 28 of the Tax Code of the Russian Federation.

At the same time, legal entities independently conduct all the necessary calculations, but Russian citizens do not.

For individuals tax officials are required to send a notice by mail with a receipt for the already calculated amount of transport tax.

The tax is calculated on the basis of tax rates, car engine power, jet thrust, vehicle category, as well as the period of use of the car, which is taken into account from the date of factory production of the equipment.

All calculations are carried out according to the formula:

Vehicle Tax Amount = Horsepower * Tax Rate * Vehicle Use Time (t) : Number of Months in a Year (Y)

The life of the car in the eyes of the tax inspector is the period of your possession of this car.

The transport tax on motorcycles is calculated using a different scheme, as well as cars that cost more than 3 million rubles, where the multiplying factor takes part in the formula.

If the technical passport of the vehicle does not indicate horsepower, but kilowatts, which is more common today than a few decades ago, then this indicator should be converted into a unit of measurement corresponding to the vehicle tax calculation formula - horsepower.

They do this using a coefficient in the ratio of 1 kW - this is 1.36 hp. (Horsepower).

For which vehicles the transport tax rate is reduced

By and large, tax rates have been reduced by ground transport with low powers. This, according to the idea of ​​government bodies, should encourage owners to buy low-power cars, motorcycles, buses, and so on.

All rates are determined by the government authorities for each region separately (), so on the website of the Federal Tax Service you can always see which cars are not subject to transport tax in Moscow or Omsk, or any other region of the country.

All changes can be made by regional authorities up or down from the base rates for transport tax, but with the condition that they should not be changed by more than 10 times (clause 5).

Low-powered cars are very often used by the middle class among Russian citizens, so the amount of the transport tax should be appropriate for these people, not increased.

So, for machines with powers up to 150 hp. (in the data sheet of such cars it usually puts down kilowatts no higher - 110.33 kW) significantly reduced tax rates are applied.

Such machines are not even as expensive as with powerful engines up to 250 hp. In some regions, practice has already shown over several years that it is even possible to reduce the rate to zero if the engine has a power of up to 100 hp.

Tax free vehicles

The categorical nature of tax legislation in relation to taxpayers who own cars or other vehicles is undeniable and indisputable. However, there are exceptions here as well.

On the territory of Russia, the following types of transport are not taxed:

• stolen, lost, stolen vehicles;
• specialized cars for the disabled;
• low-power cars with engines of 100 horsepower or less, but only those purchased by taxpayers with the assistance of state bodies of social protection of the population;
• agricultural machinery;
• government vehicles or "officials";
• passenger and cargo vehicles owned by legal entities - carriers;
• military equipment.

The objects of taxation are not only land transport, but also water and air transport. It also has its exceptions.

So, rowing boats are not taxed and yachts, motor boats and sailboats with a power of not more than 5 hp are not taxed. In addition, river, sea vessels of the fishing industry or ships of the sanitary service, drilling rigs or ships also fall here.

Air ambulances or helicopters are also not subject to transport taxation.

Who is exempt from payment from individuals

As in any state, Russian Federation there are also certain categories of citizens who are poorly protected socially or have the right to receive benefits to facilitate their existence.

Usually government bodies undertake to protect such citizens and give them the right to enjoy benefits, or, under certain articles, are completely exempted from the obligation to pay taxes.

The same applies to the payment of transport tax or its complete absence in the lives of those people who fall under the category of citizens eligible for benefits.

Therefore, in Russia the following individuals are exempted from paying transport tax:

1. Large families.
2. Disabled children of childhood or a certain group of disabilities.
3. Pensioners in some regions of the country.
4. Heroes of war, Labor, as well as those who have other services to the state.
5. Some military pensioners.
6. Persons who have suffered the disaster at the Chernobyl nuclear power plant or involved in radioactive testing of nuclear weapons.
7. WWII veterans.

To receive a tax exemption or tax exemption for your vehicle, you must submit the relevant documents to the tax office at your place of residence.

In addition to the passport and documentation for the car, a copy of the document is also submitted, indicating that you are a representative of the category of citizens who are entitled to a benefit or 100% exemption from toll tax.

You should also not forget that you need to do all this before you receive a notification with a receipt for payment of transport tax by mail.

In the event that you are late in submitting documentation for benefits, you will need to pay tax for the expired tax period.

Organizations entitled not to pay

If we talk about legal entities, then first of all it is worth noting that the right to receive exemption from paying for a vehicle is received by agricultural transport equipment.

These are special machines for working in the field, self-propelled tractors and combines of all brands, as well as other specialized machines, for example: milk carriers, livestock carriers, water carriers, vehicles equipped for transporting birds, for transporting mineral fertilizers, veterinary equipment, as well as machines for various types of maintenance (clause 5, clause 2, article 358 of the Tax Code of the Russian Federation).

However, this is possible only if such cars are registered not for a citizen, but for an organization.

When buying a car, citizens, as a rule, focus on all sorts of pressing issues (characteristics, price, technical condition, transaction processing, etc.), and taxes, if they think about it, are the last thing they think about. However, in some cases, you can save a lot by knowing in advance about the various nuances in this area. About which vehicles are not subject to taxation and why, we will tell in this article.

For which cars do not need to pay a state tax?

Transport tax is one of the state fees levied on vehicle owners (both legal entities and individuals). The final amount of payment depends on many factors, ranging from the age of the car to the power of its engine. However, not all vehicles are subject to such a tax - for some categories of vehicles, the fee is not required. In particular, these include:

• Stolen, lost or stolen vehicles. If the vehicle was stolen, then for exemption from tax, a certificate from the Department of Internal Affairs about the theft is provided to the Federal Tax Service. In the absence of such, but with the presence of other supporting documents, it is possible to resolve the issue only in court;
• Specialized vehicles designed for use by the disabled;
• Cars with low power engines (up to 100 hp), if they are purchased by a citizen with the participation of social protection authorities;
• Any equipment used for agricultural purposes (tractors, harvester, milk carriers, veterinary service fleet, etc.). For this, the vehicle must be registered and issued to a manufacturer from the relevant agricultural sector.
• Government vehicles and military vehicles.

Up-to-date information on this issue and the current list of objects that are not subject to taxation are contained in clause 2 of Art. 358 of the Tax Code of the Russian Federation. At the regional level, the list of tax-exempt vehicles may be modified and supplemented, but only subject to the requirements established by federal law.

Dependence of taxation on engine power

In most regions of Russia, there used to be a special law, the essence of which was that for cars manufactured more than 25 years ago or with engines up to 100 hp. s., the transport tax was not paid. As conceived by the authors, such a provision was supposed to encourage citizens to buy low-power vehicles (with high environmental standards), but the initiative did not bring any special results.

Since January 1, 2010, this rule has been canceled and today each region independently sets the characteristics for cars that are not subject to taxation. For example, in Moscow there is no tax on cars whose power is less than 70 hp. s., in the Orenburg region - up to 100 liters. s, in the Nenets Autonomous Okrug and Yakutia - up to 150 liters. With. At the same time, regional laws are often not limited to binding to power, but also have additional requirements related to the date and place of production of a car (as a rule, benefits apply to domestic vehicles that are over 10 years old). Regional authorities have the right to make changes to the basic transport tax rates, but not more than 10 times. All the details and up-to-date information on any locality can be found on the official website tax office.

Our state, represented by the tax service, is engaged in the annual and mandatory collection Money from all owners of registered vehicles in the territory of the Russian Federation. We are talking not only about cars, but about all types of transport moving by land, water or air. This is the transport tax. In 2020, the amount of tax depends on the time of ownership of the vehicle (up to a year, in months, or a whole year), on engine power, which is expressed in and on the tax rate, which is set by the local government of each region. Since the motor vehicle tax is included in the regional taxes, local authorities have the right to revise the tax rate itself once a year, both up and down. In this case, an increase or decrease in the base rate can occur up to 10 times. Also, regional laws establish benefits, their amount and conditions for obtaining.

A reduced transport tax rate is a legally established discount at the level of a subject of the Federation for a certain type of transport or a certain category of citizens. It can vary from 10% to 100%.

It is problematic to say on the basis of what set of criteria a particular region sets the local tax rate. But most regional legislators start from the level wages population and the number of vehicles registered in the region. Accordingly, payments are made to local budget and are of great importance, along with land tax and property combined.

Those subjects of the Russian Federation that allow their taxpayers to pay car tax at a discount are in a kind of “demand” among car owners. Since the tax is paid at the place of registration of the vehicle, many owners prefer to do this in regions with the lowest rate.

So, for the current 2020, the most attractive places for registering vehicles are the Omsk, Magadan, Murmansk regions, the Crimean, Chechen Republics, r. Sakha and Tyva, as well as the Nenets and Jewish Autonomous Regions.

Which vehicles are exempt from tax?

Until 2010, a law worked in Russia, according to which all cars without exception were released from the factory assembly line more than a quarter of a century ago and had no more than 100 horsepower under the hood. Maybe motorists still ask: “How much horsepower is not taxed? Cars up to 100 horsepower, a list of models that are not subject to taxation? Only some regions local level, make discounts for old cars, while clearly specifying the year of manufacture of the vehicle and the engine power limit, without highlighting certain models and brands of cars.

For example, residents of the Tula region who own cars that were manufactured more than half a century ago are not subject to taxation.

Or, for example, cars registered in the Republic of Yakutia are out of sight of the tax authorities, and only graduates of the domestic “car industry”, older than 1990 and with up to 150 “horses” in the engine. And residents of the capital, according to city law, do not pay tax for cars of any year of production, but on condition that the power does not reach 70 l / s, and Tyumen - up to 150 l / s.

If we talk about those cars that are completely exempt from transport tax throughout Russia, then there are not so many of them. According to chapter 28 tax code, the list includes:

• cars officially listed as stolen, for a certain time in reporting year. Based on this period, the transport tax will be calculated only for the actual time of its use. If the car is listed as stolen for a whole calendar year, there will be no tax at all;
• passenger cars purchased (transferred) in private property with the help of social security agencies. The tax relief applies only to motor vehicles up to 100 l/s;
• cars designed to drive and (or) transport people with disabilities (handicapped people). The status of a disabled person must be confirmed by the relevant authorities.

In each individual region, at the government level, a list of citizens who can claim the status of a beneficiary when calculating and paying transport tax is legalized. Additionally, for each group of citizens who received benefits, a number of conditions related to the vehicles themselves can be set:

• domestic production of vehicles;
• year of issue;
• motor power;
• one vehicle in the family;
• other requirements.

The composition of the beneficiaries:

Category of beneficiaries	Benefit, %	Note
Pensioners (civilian)	0 — 100
	30 — 100	In most regions, the benefit is valid for only one vehicle.
Single parent with 3 or more children	100	In most regions
One of the representatives of a minor with a disability	50 — 100	In most regions
Disabled children or their legal guardian	50 — 100	In some regions
Disabled 1.2 groups	50 — 100	In some regions there are discounts for disabled people of group 3
Persons affected by political repression	100	R. Khakassia
Persons affected by fires	100	R. Khakassia
Widows and family members who died in the line of duty official duties military, employees of the Ministry of Internal Affairs, the Ministry of Emergency Situations, the FSB, etc.	0 — 100	Depending on local legislation
	100	Vladimir Region, Krasnoyarsk Territory, r. Bashkortostan
Civil Service Veterans	100	R. Bashkortostan
Veterans participating in hostilities, except for the period of the Second World War	100	In most regions
Civilian and military persons involved in the elimination of man-made disasters, incl. Chernobyl nuclear power plant, and victims of radiation sickness, in connection with this	30 — 100
Home front workers (at least ½ year of experience) during the Second World War	100	R. Adygea
Veterans and invalids of the Great Patriotic War	50 — 100	In most regions, full exemption
Underage prisoners of Nazi concentration camps	50 — 100	Depending on local legislation
labor veterans	30 — 100	Full release in the Khabarovsk kr., Irkutsk region, r. Bashkortostan and Altai
Heroes of the Social Labor	100	In most regions
Heroes of the USSR, RF	100	In addition to r. Mari El, there is a 50% discount
Cavaliers of the Orders of Glory and Labor Glory	50 — 100	Depending on local legislation

Considering that the Russian Federation includes 85 constituent entities, and each has a number of legislative documents regulating one or another approach to preferential taxation of car owners, it is very difficult to reflect these data in detail.

You can get specific information on the issue of interest at the Federal Tax Service of the Russian Federation itself, when you personally visit and talk with an employee of the tax inspectorate or using modern means of communication - the site www.nalog.ru, section "Electronic Services". To do this, select the desired region from the list, taxable period and the name of the tax (transport).

The main advantage of this method of obtaining information will be the reliability of information, saving personal time and a link to legislative document giving grounds for the exemption.

As you know, organizations can also be owners of vehicles. If the vehicle is on the balance sheet legal entity as fixed assets, the enterprise needs for each unit of the vehicle:

• independently calculate the transport tax;
• pay advance payments three times in the reporting current year;
• file an annual tax return.

Even if the company has grounds for full exemption on the payment of car tax, the declaration must be filed without fail. The management and accounting department of the enterprise should not forget about this.

Issues of preferential taxation for legal entities are regulated federal law No. 117 of 2000 and chapter 28 of the tax code. According to them, those objects of taxation (cars) that are registered to legal entities and are involved in the following types activities:

• agricultural production. All special equipment and auxiliary machines are released - combines and tractors of all modifications, special equipment for the transport of agricultural goods, animals, birds, fertilizers; vehicles involved in veterinary medicine and maintenance of agricultural production;
• cargo and (or) passenger transportation by water and air vehicles;
• transportation of persons with disabilities in vehicles specially equipped for this purpose;
• construction, repair, reconstruction and maintenance of roads (highways). We are talking about machines for asphalt laying and road marking, rollers, track washers, snow removal equipment, truck cranes and other auxiliary equipment;
• service manufacturing enterprises: special vehicles that are needed as auxiliary, for the implementation production process(transportation, loading, delivery);
• fishing business (river, sea);
• extraction of raw materials with the help of offshore floating (stationary) drilling platforms, installations.

All of the above activities should be assigned to organizations, enterprises or individual entrepreneurs in the all-Russian classifier of species economic activity(OKVED) in the bodies of state statistics. Only under this condition can the management of a legal entity claim a benefit.

The topic of how to pay less transport tax on a car is of concern to almost all car owners.

We will only talk about those ways to reduce the transport tax that do not contradict existing laws and do not force you to collude with your own conscience and officials. So, in order to pay less tax for your transport, you can:

• re-register the vehicle in the subject of the federation in which reduced tax rates apply. This method can be quite effective, but due to the possible annual revision of the law on the tax rate in the regions, the situation may change. Also, when choosing this method of savings, it is worth considering that reporting and conducting registration actions with vehicles, you will have to either remotely or spend money on trips between regions;
• change the vehicle to a less powerful one, Alternative option. If the car owner believes that he cannot afford the costs of the transport tax, then you should think about changing it. Since the transport tax directly depends on the amount of horsepower in the engine, changing the car to a more budget option can be a way out. And if, for example, you buy a car with a capacity of up to 70 l / s and register it in our capital, then you can completely avoid the tax;
• find out detailed information about your region's auto tax exemptions and apply it for yourself if possible.

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

What is a transport fee

After you register the 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. Dimensions 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 delivery to the IFTS.

Organizations decide how machines should be taxed. The inspectorate sends notices to individuals.
The tax office itself sends notices about taxable cars to citizens.

How the payment amount is calculated

Transport owners pay a fee in different sizes.

4 factors affecting the amount of the contribution:

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

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

When the rate drops

Car owners want to save money, so the question arises: “Which cars can you pay less for?”. You can save money if the transport has a small capacity.

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

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

What benefits are provided

There are two types of benefits: at the federal level and at the level of subjects 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 privilege for vehicles with a mass of more than 12 tons, registered in the Platon system. For confirmation, receipts, checks for payment are presented. Local authorities determine their benefits.

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

Fill the form.

For residents of the capital, the Law of Moscow "On transport tax". Here you can find out how much hp. don't have to make a deposit and learn other important points.

1. Veterans, invalids of combat operations and the Great Patriotic War.
2. Disabled people.
3. Guardians or parents of children with disabilities.
4. Small car owners. Power 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 have developed or tested nuclear weapons.

You cannot apply for two benefits at the same time. One basis must be chosen. 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, then the benefit will not be given. Therefore, it is necessary to contact the IFTS division at the place of registration. Attach your passport to the application, as well as the justification for exemption from payment.

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

Is the representative submitting documents? Issue a power of attorney, otherwise you will be denied acceptance of documents.

Can I get a refund

You can apply for benefits within 3 years from the date of their occurrence. The maximum recalculation will be made for three years following the date of application.

Submit an application for a refund. Ten days will have to wait for the decision of civil servants. The applicant is sent a notification indicating whether there will be a refund or not. There are cases that exclude the payment of the fee.

7 cases of tax exemption:

• the car was stolen;
• equipment is intended for agriculture;
• power less than 100 horsepower;
• government cars;
• vehicles owned by carrier companies;
• special vehicles for persons with disabilities;
• utility-owned equipment. For example, machines for laying asphalt or snow removal.

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 receive an exemption. and sailboats. Fishing boats also receive an exemption.

So

Transport fee for general rule need to pay. But there are exceptions - the owner of low-power cars will be able to save. 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.

The legislation quite clearly defined which cars are subject to taxation. However, it should be understood that the amount of the fee to the treasury is calculated taking into account certain characteristics. It depends on them the size of the tax.

The tax is also calculated depending on the territorial affiliation of the car. For example, in Moscow there is a provision according to which a number of cars are not subject to taxation.

Which cars are not taxed

The easiest answer to this is everything. In fact, there is a small part of transport, very small, but still there, which is exempt from taxation.

First of all, car owners who have not registered their iron horse in the right way do not pay tax. If you have not visited the traffic police point, which specializes in registering cars, the car will not be listed in the database and, accordingly, no tax will be charged on it either.

It should be understood that you can not register your car. However, driving it on the streets is not. To drive a car that does not have state registration is already a serious offense.

In addition, small cars with an engine capacity of up to 1 liter are exempted from taxation. However, this rule does not apply everywhere. It is accepted at the level of regional authorities and remains at their discretion. Most of the municipalities prefer not to completely abandon the tax on a small car, but simply make its size several times smaller.

Cars of the disabled, specially equipped for them, are not subject to taxation. As for all other cars, they are taxed. But here, too, there are a number of nuances.

Vehicle taxation system

Vehicle owners should calculate in advance the cost of their iron horse, based on the average cost of a “horse”. So, for example, for cars up to 100 hp. the cost of 1 horse is 12 rubles. More powerful for car owners - 100-150 hp will have to pay 35 rubles. per hp Those who have a 150-200 hp car need to cook 45 r. for 1 hp And the owner of a car with 200-250 hp. will have to pay 75 rubles. for strength.

Owners of powerful cars, whose power is from 250 hp, are in a special position. and higher. As a standard rate, they are assigned 150 rubles. per horse, but at the discretion of the regional authorities, this figure may increase. Talk about a luxury tax in Russia has been going on for a long time.