Object of taxation	Rate, rub
Passenger cars with engine power (per hp):
up to 100 l. With. inclusive	12
over 100 l. With. up to 125 l. With. inclusive	25
over 125 l. With. up to 150 l. With. inclusive	35
over 150 l. With. up to 175 l. With. inclusive	45
over 175 l. With. up to 200 l. With. inclusive	50
over 200 l. With. up to 225 l. With. inclusive	65
over 225 l. With. up to 250 l. With. inclusive	75
over 250 l. With.	150
Motorcycles and scooters with engine power (per hp):
up to 20 l. With. inclusive	7
over 20 l. With. up to 35 l. With. inclusive	15
over 35 l. With.	50
Buses with engine power (per hp):
up to 110 l. With. inclusive	15
over 110 l. With. up to 200 l. With. inclusive	26
over 200 l. With.	55
Trucks with engine power (per hp):
up to 100 l. With. inclusive	15
over 100 l. With. up to 150 l. With. inclusive	26
over 150 l. With. up to 200 l. With. inclusive	38
over 200 l. With. up to 250 l. With. inclusive	55
over 250 l. With.	70
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each hp)	25
Snowmobiles, motor sleighs with engine power (each hp):
up to 50 l. With. inclusive	25
over 50 l. With.	50
Boats, motor boats and other water vehicles with engine power (per hp):
up to 100 l. With. inclusive	100
over 100 l. With.	200
Yachts and other motor-sailing vessels with engine power (per hp):
up to 100 l. With. inclusive	200
over 100 l. With.	400
Jet skis with engine power (per hp):
up to 100 l. With. inclusive	250
over 100 l. With.	500
Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)	200
Airplanes, helicopters and other aircraft with engines (per hp)	250
Airplanes with jet engines (per kg of thrust)	200
Other water and air vehicles without engines (per vehicle unit)	2000

Increasing coefficients for expensive cars

Valid only for cars priced over RUB 3,000,000:

The online calculator is designed to determine the exact payment amount that the owner of a registered vehicle must pay.

This tax fee is required to be paid by both individuals and legal entities in Russia. Owners who do not operate cars are also obligatory payers of transport tax.

Changes in legislation in 2018-2019

Previously, the tax rate for cars depended on the year of manufacture of the vehicle. Since 2014, an increasing coefficient has been introduced for vehicles worth more than 3 million rubles. The latest changes to the transport tax came into force on January 1, 2018. According to the law, at the moment for vehicles worth 3-5 million rubles. a single increasing factor is used - 1.1.

How to calculate transport tax using a calculator

On our website, vehicle owners can calculate the amount of mandatory tax collection. To use the transport tax calculator in 2018 for individuals and legal entities, you must enter the following data:

• The region in which the vehicle is registered.
• The time period for calculating the tax levy.
• Engine power and vehicle type.

In order to calculate the transport tax, you need to multiply the vehicle power (in horsepower) by the tax rate. If you need to use an online calculator to calculate the amount payable for a period of up to 1 year, then the result must be multiplied by the required number of months and divided by 12.

When calculating transport tax in Moscow and other regions in 2018, you need to remember the following factors:

• The amount is calculated from the moment the vehicle is registered.
• Transport tax is levied on owners of registered vehicles equipped with an engine (trucks and cars, buses, boats, boats, airplanes, etc.).

Transport tax by region of Russia

The tax rate directly depends on the region of the Russian Federation. The tax amount for the same car in different regional zones of the Russian Federation may differ. Tax rates are set by the constituent entities of the Russian Federation depending on the power of the vehicle. They can be reduced or increased by laws for constituent entities of the Russian Federation by no more than 10-fold.

Payment procedure

According to the tax legislation of the Russian Federation, officials of the Federal Tax Service must send a form intended for payment of tax to the mail of the owner of the vehicle. If it has not been sent, the vehicle owner must independently calculate the transport tax for 2015, 2016, 2017, 2018 using a calculator and pay the amount received.

It should be taken into account that, regardless of the conditions, the owner of the vehicle is not exempt from paying horsepower tax.

According to current legislation, payment deadlines are set at the regional level. Depending on the type and power of the vehicle’s engine, its owner can calculate the transport tax himself - the calculator is designed to quickly calculate the amount of transport tax.

Also, constituent entities of the Russian Federation have the authority to grant benefits to persons listed in a special list. If it indicates your current social status, you must complete the following steps:

• Contact the tax authority located at the place of registration of the vehicle and write an application for benefits.
• Documentary evidence must be attached to the application - copies of documents certified by officials of the Federal Tax Service based on the originals provided to them. This will allow you to take advantage of the benefits.

Using the online calculator on our website, you can calculate the amount of transport tax for 2015, 2016, 2017, 2018 for the following regions of Russia:

• Moscow
• Moscow region
• Saint Petersburg

Republic

• Adygea and Maykop
• Altai and Gorno-Altaisk
• Bashkortostan and Ufa
• Buryatia and Ulan-Ude
• Dagestan and Makhachkala
• Ingushetia and Magas
• Kabardino-Balkaria and Nalchik
• Kalmykia and Elista
• Karachay-Cherkessia and Cherkessk
• Karelia and Petrozavodsk
• Komi and Syktyvkar
• Crimea and Simferopol
• Mari El and Yoshkar-Ola
• Mordovia and Saransk
• Sakha (Yakutia) and Yakutsk
• North Ossetia - Alania and Vladikavkaz
• Tatarstan and Kazan
• Tyva and Kyzyl
• Udmurtia and Izhevsk
• Khakassia and Abakan
• Chechnya and Grozny
• Chuvashia and Cheboksary

The edges

• Altai Territory and Barnaul
• Transbaikal region and Chita
• Kamchatka Territory and Petropavlovsk-Kamchatsky
• Krasnodar region and Krasnodar
• Krasnoyarsk Territory and Krasnoyarsk
• Perm region and Perm
• Primorsky Krai and Vladivostok
• Stavropol Territory and Stavropol
• Khabarovsk Territory and Khabarovsk

Regions

• Amur region and Blagoveshchensk
• Arkhangelsk region and Arkhangelsk
• Astrakhan region and Astrakhan
• Belgorod region and Belgorod
• Bryansk region and Bryansk
• Vladimir region and Vladimir
• Volgograd region and Volgograd
• Vologda region and Vologda
• Voronezh region and Voronezh
• Ivanovo region and Ivanovo
• Irkutsk region and Irkutsk
• Kaliningrad region and Kaliningrad
• Kaluga region and Kaluga
• Kemerovo region and Kemerovo
• Kirov region and Kirov
• Kostroma region and Kostroma
• Kurgan region and Kurgan
• Kursk region and Kursk
• Leningrad region
• Lipetsk region and Lipetsk
• Magadan region and Magadan
• Murmansk region and Murmansk
• Nizhny Novgorod region and Nizhny Novgorod
• Novgorod region and Veliky Novgorod
• Novosibirsk region and Novosibirsk
• Omsk region and Omsk
• Orenburg region and Orenburg
• Oryol region and Oryol
• Penza region and Penza
• Pskov region and Pskov
• Rostov region and Rostov-on-Don
• Ryazan region and Ryazan
• Samara region and Samara
• Saratov region and Saratov
• Sakhalin region and Yuzhno-Sakhalinsk
• Sverdlovsk region and Yekaterinburg
• Smolensk region and Smolensk
• Tambov region and Tambov
• Tver region and Tver
• Tomsk region and Tomsk
• Tula region and Tula
• Tyumen region and Tyumen
• Ulyanovsk region and Ulyanovsk
• Chelyabinsk region and Chelyabinsk
• Yaroslavl region and Yaroslavl

Autonomous region

• Jewish Autonomous Region and Birobidzhan

Autonomous okrugs

• Nenets Autonomous Okrug and Naryan-Mar
• Khanty-Mansi Autonomous Okrug - Yugra and Khanty-Mansiysk
• Chukotka Autonomous Okrug and Anadyr
• Yamalo-Nenets Autonomous Okrug and Salekhard

Transport tax is imposed on owners of land, air and water transport. It refers to regional fees, the funds received go to the budgets of the constituent entities of the Russian Federation and are spent on the repair and construction of roads.

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Calculator for calculating transport tax in 2017-2018 in Russia

Calculate your transport tax online directly on this page! A universal transport tax calculator current for 2018 and previous years.

Rules for calculating transport tax.

Objects of taxation are any self-propelled vehicles, ships, and air transport.

An exception is made for several categories of transport:

• cars for people with disabilities;
• cars with a power of up to 100 hp, registered with the help of social protection authorities;
• transport carrying out freight or passenger transportation;
• agricultural machinery duly registered and used for field work;
• vehicles wanted by law enforcement agencies;
• other exceptions specified in the Tax Code.

Payment is made at the Federal Tax Service (FTS) inspection office closest to the place of registration. Individuals are required to make payments by December 1; payment deadlines for legal entities are established by regional legislation. If a power of attorney is issued, the payer becomes the person to whom the rights to the vehicle are transferred. To do this, you must promptly contact the nearest branch of the tax authority.

The formula for calculating transport tax looks like this:

Tax=(Rate)*(Power in HP)

If the car was owned for less than twelve months, the formula would look like this:

Tax=(Rate)*(Power in HP)*(Months of ownership/12)

The month is only taken into account if the vehicle was registered after the 15th of the month. If it was deregistered before the 15th, the month is not counted.

Owners of expensive cars will have to multiply the resulting result by the increasing coefficient specified in paragraph 2 of Article 362 of the Tax Code of the Russian Federation. The list of models that fall under the application of the coefficient is published on the website of the Ministry of Industry and Trade. The Code established the following coefficient sizes:

• Cars worth from 3 to 5 million rubles.
  1. From 2 to 3 years from the date of issue – 1.1
  2. From 1 to 2 years from the date of issue – 1.3
  3. Less than a year from release date – 1.5
• Cars worth from 5 to 10 million. rub., less than 5 years from the date of issue – 2
• Cars worth from 10 to 15 million. rub., less than 10 years from the date of issue – 3
• Cars costing from 15 million. rub., less than 20 years from the date of issue – 3

The size of the coefficient is relevant for organizations, since legal entities make the calculations independently. Notifications for individuals indicate the ready payment amount, taking into account all coefficients. If the car is not listed, you do not need to use the indicator, even if the cost of the car is above 3 million rubles.

The rates for calculation are fixed in Article 361 of the Code. The size of the rate is determined by the type of taxable vehicle and the power of its engine, calculated in horsepower. Since the tax is regional, the regional government has the right to increase or decrease the rate for its region up to 10 times.

Changes in federal legislation.

In 2015, the payment deadline for individuals was moved from October 1 to December 1. If a notice has been received for several unpaid periods, it is possible to pay the tax amount at a time only for 3 years.

In 2016, the calculation procedure for expensive cars changed. The Ministry of Finance has established that the increasing coefficient for calculation must be used from the moment the model is included in the list published on the website of the Ministry of Industry and Trade. The list is published in the public domain until March 1.

The changes also affected payment rules for freight transport with a maximum weight of up to 12 tons. Since 2013, owners of such vehicles have been required to pay a fee to the Platon system for damage caused by large vehicles to the road surface of federal highways. Thus, owners of freight transport were forced to pay taxes for road repairs to both the federal and regional budgets. Therefore, in 2016, a decision was made to reduce the burden on taxpayers. According to the law dated July 3, 2016 No. 249-FZ, funds paid for travel on federal highways are subject to deduction from transport tax. The difference between these indicators must be paid, and if payments in the Platon system are greater than the amount of tax, it does not have to be paid.

In 2017, no changes were made to the legislation.

Changes in regional legislation.

The basic provisions on accrual rules are reflected in Chapter 28 of the Tax Code of the Russian Federation. But since transport tax is a regional fee, the taxpayer must familiarize himself not only with the Tax Code, but also with the legislation of the subject in which he lives. Regional laws have the right to change rates, the system of benefits, and payment rules for legal entities. Organizations must independently calculate the amount based on available data; individuals pay the amount specified in the notification of the Federal Tax Service.

Each subject of the Russian Federation has adopted a law regulating the amount and procedure of payment.

St. Petersburg can be called one of the regions with the highest rates - from 24 rubles. for a car with power up to 100 hp. up to 150 rub. for powerful models from 250 hp. Almost the same indicators were established in Moscow. The owner of a low-power car pays a tax with a coefficient of 12 rubles, and for power over 250 hp. you will have to pay at a rate of 150 rubles. The lowest numbers were found in the Magadan region and the Nenets Autonomous Okrug.

Residents of the Astrakhan Region, Kamchatka Territory, Nenets Autonomous Okrug, and the Komi and Tyva Republics faced an increase in rates in 2016. In 2017, an increase occurred in the Pskov and Smolensk regions, as well as in Karelia, Karachay-Cherkessia, Khakassia and Mari El.

Regional laws provide for a number of benefits that exempt the most vulnerable categories of citizens from paying taxes. An approximate list of citizens eligible for benefits:

• Heroes of the USSR and Veterans of the Great Patriotic War;
• persons who participated in hostilities;
• concentration camp victims;
• disabled people of groups 1 and 2;
• persons raising a disabled child;
• one of the parents in a large family;
• victims of nuclear disasters;
• other categories of citizens.

In a number of regions, benefits are provided to citizens who have reached retirement age. Cars up to 100 hp fall under the preferential category. Similar measures have been introduced in the Astrakhan, Belgorod, and Novosibirsk regions. In the Kursk region, the benefit applies only to domestically produced cars. Half of the tax is paid by residents of the Krasnodar Territory, the Republic of Adygea, and the Kostroma Region.

Features of payment of transport tax for legal entities.

The basic norms and dates for payment of the fee are fixed in the regional law. The Tax Code establishes threshold rates, coefficients, and a list of tax objects. Legal entities are required to independently calculate the payment amount and submit a declaration to the Federal Tax Service inspectorate. Payments must be made quarterly - 3 quarterly advances and final payment at the end of the year. The quarterly advance is 1/4 of the annual tax amount. In those regions where advance payments have not been introduced, calculations are made once a year.

Regardless of the established payment procedure and the number of payments, organizations are required to file a tax return for the past period by February 1 of the current year. For example, Moscow organizations have the right not to make advance payments. If there is a debt from the previous period, it must be repaid by February 5. In St. Petersburg, legislation obliges to follow the advance payment scheme, the deadlines for their submission are April 1, July 1 and October 1. The deadline for debt repayment is February 10.

Planned changes.

Since 2009, the government has been planning to abolish the transport tax. It is recognized as one of the most ineffective, since it is possible to collect only 40-50% of the expected volume. In addition, the tax is now calculated based on the power and value of the vehicle, whether it is used or not.

The best option is to include vehicle tax in gasoline prices. That is, the fee will be paid every time the motorist fills up the tank. Then part of the excise tax will be transferred to the federal road fund. The money received is distributed among regional funds and used for the construction and repair of roads. This initiative solves two problems of the current tax at once. Firstly, collection rates will increase. Secondly, owners will not pay for owning a car, but for the kilometers traveled, that is, for the actual use of the vehicle.

Nevertheless, excise taxes were successfully introduced, but the transport tax has not yet been abolished. Road funds have existed in the Russian Federation since 2012. At the moment, the fund receives 9.5 rubles from each liter of fuel. In 2016, the volume of the road fund amounted to 627.8 billion rubles.

Another option that can replace the transport tax is the establishment of an environmental fee levied for causing harm to the environment. The older the car, the lower its environmental class will be, and the higher the tax amount. Consequently, owners of used cars will be forced to pay a higher amount than drivers of new foreign cars. Therefore, this measure will create unfair calculations and will hit the population with middle and low incomes.

In most countries there is no transport tax. The cost of owning a car is included in your property tax. A road tax is collected to maintain and build roads. To minimize environmental pollution, an environmental tax has been introduced, which encourages the population to buy cars with a high environmental class or use public transport.

When deciding to purchase a car, you should first of all pay attention to the horsepower of the engine, since the size of the vehicle, which will take money from the budget annually, depends on the power. We will look at what you need to know about transport tax and how to calculate it correctly.

The transport tax applies to vehicles equipped with an engine. It is calculated for each horsepower. To correctly calculate transport tax, you need to know some details:

• tax rate;
• vehicle horsepower;
• holding time per calendar year;
• increasing coefficient.

To calculate transport tax, the following formulas are used: Tax amount = (Tax rate) x (L/s) - Standard formula. Tax amount = (Tax rate) x (L/s) x (Number of months of ownership / 12) - If you own a car for less than a year. Tax amount = (Tax rate) x (L/s) x (Additional coefficient) - Calculation for cars costing over 3 million. R. Tax amount = (Tax rate) x (L/s) x (Number of months of ownership / 12) x (Additional coefficient) - Calculation of cars worth over 3 million. R. and ownership time is less than a year.

Grounds for levying transport tax

The grounds for collection are provided by the Tax Code of the Russian Federation, in particular Chapter 28, Part 2. Based on this chapter, each region independently determines its own rates and benefits.

Transport tax rate in Moscow for 2017

Name of taxable object	Rate (RUB)
Passenger cars with engine power (per horsepower):
	12
over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive	25
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive	35
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive	45
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive	50
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive	65
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive	75
over 250 hp (over 183.9 kW)	150
Motorcycles and scooters with engine power (per horsepower):
up to 20 l. With. (up to 14.7 kW) inclusive	7
over 20 l. With. up to 35 l. With. (over 14.7 kW to 25.74 kW) inclusive	15
over 35 l. With. (over 25.74 kW)	50
Buses with engine power (per horsepower):
up to 110 hp (up to 80.9 kW) inclusive	15
over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive	26
over 200 l. With. (over 147.1 kW)	55
Trucks with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive	15
over 100 l. With. up to 150 l. With. (over 73.55 kW to 110.33 kW) inclusive	26
over 150 l. With. up to 200 l. With. (over 110.33 kW to 147.1 kW) inclusive	38
over 200 l. With. up to 250 l. With. (over 147.1 kW to 183.9 kW) inclusive	55
over 250 l. With. (over 183.9 kW)	70
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)	25
Snowmobiles, motor sleighs with engine power (per horsepower):
up to 50 l. With. (up to 36.77 kW) inclusive	25
over 50 l. With. (over 36.77 kW)	50
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive	100
	200
Yachts and other sailing-motor vessels with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive	200
over 100 l. With. (over 73.55 kW)	400
Jet skis with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive	250
over 100 l. With. (over 73.55 kW)	500
Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)	200
Airplanes, helicopters and other aircraft with engines (per horsepower)	250
Airplanes with jet engines (per kilogram of thrust)	200
Other water and air vehicles without engines (per vehicle unit)	2000

Transport tax is a regional tax, unlike property and land taxes.

All money for it goes to the budget of the corresponding constituent entity of Russia. This is a fairly common payment for Russian citizens, because many of them have cars and know that once a year they will receive a letter from the tax office urging them to pay.

However, not everyone knows the many nuances that accompany this type of government fee.

What is the auto tax on cars in 2019 and what are car owners required to pay for? The answer to these and many other questions can be found by reading this article.

Before putting a car up for sale, the future seller needs to find out in advance whether he needs to pay tax and calculate how much money from the transaction will have to be given to the state. This amount will be the transport tax. It is more important to know whether he will be required to file taxes in connection with the sale of the car.

This type of fee is subject to payment by citizens on whom the vehicle is registered.

And this list, in addition to cars, also includes many other means of transportation.

For example, scooters, motorcycles, buses, airplanes, yachts, snowmobiles. However, situations where transport tax is collected from car owners are more common.

That is, the obligation to pay transport tax arises for a person from the moment a particular transport vehicle is registered with a government agency. And the tax for the car begins to be collected after the driver officially registers it with the traffic police.

It does not matter at all whether the driver uses a registered car. It may also be that the car has been sitting in his garage for a long time because it is broken. Or the car was stolen. In any case, you will have to pay tax. In such a situation, we can advise one thing: as soon as some problems occur with the car (serious accident that led to breakdown, theft, etc.), it is better to immediately deregister it with the State Traffic Safety Inspectorate, so as not to pay tax in vain.

There are also opposite cases. This is when the payment amount should increase due to an increase in the number of horsepower of the car engine.

But some car owners prefer not to notify the tax office at all about increasing the power of their car.

This behavior does not correspond to the letter of the law, and for failure to inform the traffic police about replacing a part with a larger capacity, the driver will face a fine, which can seriously hit his wallet.

In order to notify the State Traffic Inspectorate about this, you must immediately write a corresponding statement to this body. And the traffic police, in turn, will make changes to the register and registration certificate of the car. This will be the basis for increasing the amount of tax paid.

According to regional authorities, the amounts of transport tax paid by residents of the subjects go to maintaining the good condition of Russian roads. Therefore, it is still not recommended to neglect paying this payment.

How to calculate transport tax in 2019

How much is the car tax? Before buying a car, you need to calculate in advance what the tax amount will be and whether it will be profitable to have a personal vehicle if you have to pay for it every year in favor of the state.

The tax amount is calculated by the tax service itself and stated in the notice. However, it is better for the taxpayer to double-check the data received by mail to avoid an erroneous overpayment. But how can you calculate your car tax yourself?

The formula for calculating transport tax consists of the following components:

• car tax rate for 2019;
• how many months a year the owner of the car owned it;
• number of horsepower;
• an increasing factor if the car is a luxury item (this is a VIP class car).

Having all the listed indicators, you just need to substitute them into this classic calculation formula:

For those car owners who purchased a car less than a year ago, a slightly different formula applies:

For cars falling under the luxury category, the following formula applies:

But for luxury cars that were purchased less than a year ago, a slightly different equation applies:

If, after self-calculation, a discrepancy between the amount received and that indicated in the notice is discovered, you should immediately contact the tax office to correct the error. This can be done not only through a personal appeal or in a letter, but also in your personal account on the website of the Federal Tax Service of Russia.

The car tax almost always has an exact figure. That is, if the tax amount is so many rubles and more than 50 kopecks, then you need to round up to the next ruble, and if less, then subtract the extra kopecks.

Car tax per horsepower

Horsepower is an indicator of the power of any car. One horsepower has the following characteristics:

• Shows the power required to lift a 75 kg load. to a meter height in 1 second of time.
• It is measured in kW or in the number of watts (for example, in Russia it is equal to 735.5 watts).

As was already clear from the formula above, horsepower is a unit directly involved in determining the amount of tax for transport. But how can a citizen determine how much power his car has?

There are several ways to do this.

1. If you have documents for the car, you should find the engine serial number in them and add the last 6 digits in pairs, and the resulting result should be divided by 8.5. The number obtained as a result of this calculation is the number of horsepower of the car.
2. If a car owner knows the engine power of his car in kW, he can multiply this number by a factor of 1.35962, then the value in hp will be obtained.

List of cars subject to luxury tax

In 2019, the Ministry of Industry and Trade of the Russian Federation presented another list of expensive cars of certain brands and models, for which their owners will have to pay an additional luxury tax.

As the law states, such a tax is applied to cars whose value is as follows.

1. Exceeds 3 million rubles, but not more than 5 million. This includes the largest number of cars - 354 models.
2. From 5 to 10 million rubles – 238 models.
3. From 10 to 15 million rubles and above – 116 types of cars.

For the first group of cars the following indicators are used:

• up to 1 year – 1.5;
• from 1 year to 2 years – 1.3;
• from 2 to 3 years – 1.1;
• more than 3 years – 1.0.

For the second group: if the car is under 5 years old, then the coefficient is 2.0.

For the most expensive cars (from 10 to 15 million) - a coefficient of 3.0, provided that the cars are “age” up to 10 years.

The list of cars classified as luxury goods is updated and approved annually.

Bentley Continental falls under luxury tax

The list established today has expanded significantly compared to 2015: then it included 189 models, and now 708. It includes well-known car brands. For example, such as Audi, VOLVO, Bentley, BMW, Chevrolet, Jaguar, Aston Martin, Mercedes-Benz, Nissan and many others.

If you wish, you can view the full list on the Internet. Various sites publish current data. Thus, for all cars that are on such a list, the formulas for calculating the tax described above will be applied.

Tax on car sales in 2019

If a citizen decides to sell his car, he is obliged to pay tax to the state treasury when making this transaction.

This payment relates to personal income tax (NDFL). But you need to know in what case this obligation arises.

The law states that a person is obliged to pay tax on the sale of a car only from the moment he purchased it, less than 3 years have passed. But from what day is it considered that possession began? It depends on the base.

1. If the car was transferred to a citizen as an inheritance - from the date of opening of the inheritance, namely, from the moment of the death of the testator.
2. When a car is donated by one person to another - from the moment the donation agreement is signed.
3. When buying a car - from the date of conclusion of the purchase and sale agreement.

If a motorist wants to sell his “iron horse” before the three-year period expires, he will have to pay personal income tax in the amount of 13% of the price at which he sold it. And for non-residents an increased rate of 30% applies. The purchase and sale agreement signed by the parties will serve as documentary evidence of the sale amount.

Since the traffic police departments interact with the tax inspectorates, they will receive data on the sale of the car soon after the transaction is completed. And, if a citizen is legally obligated to pay tax, he will receive a notification about this.

And after the three-year period has already passed, you can sell the car and not worry about the fact that a tax payment notice will come from the tax office. There is no need to submit any declarations.

As with other types of taxes, you can get a deduction for the tax on the sale of a car. This option will be relevant when the car was purchased by a citizen at a price less than the one at which he sells it. For example, a car was bought for 500 thousand, and sold a year later for 650 thousand. Personal income tax will be calculated from an amount of 150 thousand. This rule also applies provided that the person has kept all the documents.

In order to pay a smaller amount of tax, many drivers specifically indicate in the contract the low cost of the car, which is completely disproportionate to its real price.

except for passenger cars, water and air vehicles. allocation of 15 percent of the total volume of released funds for the development of organizations in accordance with paragraph 10 of Article 4 of the Law of the Moscow Region dated November 24, 2004 No. 151/2004-OZ (1) costs for the development of new production facilities, workshops and units (start-up costs), readiness testing new production facilities, workshops and units for their commissioning through comprehensive testing (under load) of all machines and mechanisms with trial production of products, adjustment of equipment; 2) costs of preparing and mastering the production of new types of products not intended for serial or mass production, as well as new types of work (services); 3) costs of preparing and mastering the production of new types of serial or mass-produced products, as well as technological processes; 4) costs associated with improving the technology and organization of production, as well as improving the quality of products (goods, works, services), increasing their reliability, durability and other operational properties during the production process; 5) investments related to new construction, reconstruction, technical re-equipment, modernization of the organization’s fixed assets; 6) costs associated with invention and innovation, namely, costs of conducting research, experimental work, manufacturing and testing models and samples for inventions and innovation proposals; 7) costs for modernization of equipment and reconstruction of fixed production assets; 8) investments related to new construction, reconstruction, technical re-equipment of non-production facilities; 9) costs associated with improving the quality of services provided by non-production facilities and expanding the range of these services; 10) costs for advanced training and retraining of the organization’s employees on the territory of the Russian Federation; 11) funds allocated from the organization’s profits to replenish working capital; 12) costs directly related to the creation and maintenance of jobs for people with disabilities. For the purposes of this paragraph, reconstruction, modernization and technical re-equipment are understood as actions (work, activities) defined in Article 257 of the Tax Code of the Russian Federation) and the direction of 85 percent of the total amount of released funds for the construction and restoration of religious buildings and structures located on the territory of the Moscow Region areas. The list of religious buildings and structures planned to be built and (or) restored on the territory of the Moscow Region (hereinafter referred to in this article as the List) in the planned financial year is being developed by the central executive body of state power of the Moscow Region authorized by the Government of the Moscow Region together with religious associations in the manner established by the Government of the Moscow Region. The list must contain the names of religious buildings and structures and their locations. The Governor of the Moscow Region annually submits to the Moscow Regional Duma the List for the planned financial year for approval, approves it and sends it for information to the Moscow Regional Duma and the territorial body of the federal executive body authorized for control and supervision in the field of taxes and fees in the Moscow Region. In the absence of an agreed and approved List before January 1 of the planned financial year, the effect of tax benefits is suspended until the quarter following the quarter in which the List is agreed and approved. Organizations use the funds released as a result of the application of tax incentives for the construction and restoration of religious buildings and structures of those religious associations whose contributions constitute the authorized capital of the organization. If the authorized capital of an organization consists of contributions from several religious associations, then the amount of released funds is distributed among religious buildings and structures in proportion to the share of participation in the authorized capital of the organization of religious associations.