Transport tax 170 l with how much to pay. Transport tax, benefits, rates
In Russia, owners of all types of vehicles, except agricultural ones, are required to pay transport tax annually.
These payments cover the costs of road repairs and maintenance, and also pay for damage to the environment.
The law introduced a unified scale of transport tax on horses, but the Tax Code allows regions to increase and decrease rates at their discretion.
Taking into account horsepower when determining the amount of tax on a vehicle
Although horsepower is no longer the official unit of measurement of engine power in the Russian Federation, it is still used when calculating the insurance premium for compulsory motor liability insurance and the transport tax rate.
People themselves are also accustomed to this measurement. At the same time, many are concerned about the question of why the transport tax depends on engine power.
The logic of legislators is clear. The more powerful the car, the larger it is, and accordingly, it creates an increased load on the road surface.
Since repair costs are compensated by taxes, their amount for owners of more powerful vehicles should be more significant.
Engine power is usually measured in horsepower. 1 l. With. shows the power required to lift a 75 kg load to a height of 1 m in 1 s.
Usually this indicator is measured in kW, but the value of l. With. varies in some countries. In Russia, 1 horsepower is equal to 735.5 watts.
How to determine how much hp. in the car?
There are several methods to determine the horsepower of a vehicle engine:
- If you have documents for the car, you need to look at them for the engine serial number. Then you should add the last 6 digits in pairs and divide the result by 8.5. The resulting value is the number of horses.
- You can look for a service center that has units for calculating engine power. They allow you to set the value to 100% accurate.
- Knowing the power in kW, you should multiply it by 1.35962.
- You can divide the car's power by 0.735, but the result will not be as accurate as in the previous case.
The law does not establish a uniform procedure for calculating the number of horsepower, so measurements may be difficult. The tax office recommends rounding the resulting value to two decimal places.
The rate according to the Tax Code depends on the number of litres. With.
Detailed table of transport tax by engine power, current for 2018:
What transport tax will you have to pay this year?
Since mid-summer, tax inspectorates have been sending out notifications to car owners about payment of vehicle tax. By December 1, 2014, we must repay the state for the past year. We clarified who will fork out how much and for what.
As for Moscow, from January 1, 2013, the authorities increased the size of this fiscal fee by approximately 13%. It's a shame, of course, but that's not the point. The problem is that people work in the tax authorities. Which tend to make mistakes. Therefore, before shaking your wallet, it is worth checking the correctness of the requirements presented to the car owner. To do this, just look at the vehicle registration certificate and check the power of its engine.
Next, we look at which category the car falls into.
A car with an engine weaker than 70 hp. There is no transport tax.
Possession of an engine with a power of 70-100 hp. inclusive costs 12 rubles for each “horse” annually.
In the case of a car with 100-125 hp. under the hood, by the end of this year you will have to transfer 25 rubles per “power” to the Moscow budget.
Owner of a motor in the 125-150 hp range. will pay 35 rubles for the same thing.
For a unit of 150-175 hp. inclusive - 45 rubles. The state estimates the ownership of each of the 175-200 “horses” under the hood at 50 rubles. And in the case of 200-225 hp. - already 65.
The owner of a serious unit with a capacity of 225-250 hp. will part with 75 rubles for a “horse”
Motors over 250 hp cost the owners 150 rubles for each “mare”.
This year, cunning owners of powerful cars who previously registered them in the name of relatives who were beneficiaries will be very upset. For example, for disabled people, veterans, Chernobyl victims and similar citizens. Since last year, benefits apply only when the engine is weaker than 200 hp. The exception is large families.
Another nuance concerns new owners of hybrid cars. Let's explain using the Toyota Prius as an example. Its gasoline engine has a power of 99 hp. But the proprietary technical specifications also indicate the total power of the hybrid drive. The simultaneous operation of gasoline and electric motors releases 136 hp. And the state charges transport tax precisely according to the last figure. Thus, the Moscow owner of an environmentally friendly car will pay not 12, but 35 rubles per horsepower for 2013. That is, not 1188 rubles, but 4760 rubles. This is the Russian way of fighting for the environment.
The basic rates of transport tax are determined at the federal level, and regional authorities themselves set their coefficients on their territory. Therefore, in different regions, car owners can pay completely different amounts.
For comparison, we present the prices accepted in St. Petersburg and the Chechen Republic.
Up to 100 hp in St. Petersburg – 24 rubles/hp, in Chechnya – 0 rubles/hp.
From 100 hp up to 150 hp in St. Petersburg – 35 rubles/hp, in Chechnya – 0 rubles/hp.
From 150 hp up to 200 hp in St. Petersburg – 50 rubles/hp, in Chechnya – 5 rubles/hp.
From 200 hp up to 250 hp in St. Petersburg – 75 rubles/hp, in Chechnya – 7 rubles/hp.
More than 250 hp in St. Petersburg – 150 rubles/hp, in Chechnya – 15 rubles/hp.
Thus, the owner of a Mercedes GL 63 AMG (557 hp) from the Chechen Republic will pay 8,355 rubles in transport tax this year. And a resident of St. Petersburg with a VW Tiguan (170 hp) – 8,500 rubles.
www.avtovzglyad.ru
Calculation of transport tax
Transport tax calculator for Krasnoyarsk
Tax rates for Krasnoyarsk
Procedure for paying transport tax
1. Taxpayers who are organizations make advance tax payments during the tax period. Amounts of advance tax payments are paid by taxpayers who are organizations no later than the last day of the month following the expired reporting period. The tax payable at the end of the tax period is paid by taxpayers who are organizations no later than February 10 of the year following the expired tax period.
2. Taxpayers who are individuals pay tax no later than December 1 of the year following the expired tax period. That is, for 2017 - no later than December 1, 2018
In accordance with Article 4 of the Law of the Krasnoyarsk Territory N 3-676 of November 8, 2007 “On Transport Tax” as last amended on November 13, 2014. It is customary to exempt the following categories of taxpayers from paying transport tax:
1) for one vehicle with an engine power of up to 100 hp. (up to 73.55 kW) inclusive:
a) Heroes of the Soviet Union;
b) Heroes of the Russian Federation;
c) Heroes of Socialist Labor;
d) full holders of the Order of Labor Glory;
e) full holders of the Order of Glory;
f) disabled people of the Great Patriotic War and combat disabled people;
g) veterans of the Great Patriotic War and combat veterans;
h) parents and non-remarried widows (widowers) of disabled people of the Great Patriotic War, disabled combat veterans, veterans of the Great Patriotic War and combat veterans;
i) military personnel and private and commanding personnel of internal affairs bodies who have become disabled due to injury, concussion or injury received while performing military service duties (official duties);
j) citizens who became disabled as a result of the disaster at the Chernobyl nuclear power plant, the accident at the Mayak production association and nuclear tests at the Semipalatinsk test site;
k) one of the parents (adoptive parents), guardians, trustees of a disabled child;
m) individuals who are pensioners in accordance with the pension legislation of the Russian Federation.
2) disabled persons from among the persons not specified in subparagraphs “a” - “k” of subparagraph 1 of this paragraph, on whom a vehicle with an engine power of up to 100 hp is registered. (up to 73.55 kW) inclusive.
This benefit applies to one vehicle.
3) organizations engaged in the production of special equipment and products for the needs of disabled people in the region (prostheses, wheelchairs, orthopedic shoes, etc.), provided that the output of these products is at least 80 percent of the total volume of goods and services produced;
4) organizations and institutions fully or partially (at least 70 percent) financed from the regional and (or) local budgets, with the exception of health care institutions, for vehicles owned by them under the right of economic management or operational management;
5) agricultural producers producing agricultural products, provided that the share of proceeds from the sale of these products is at least 70 percent of the total revenue;
6) healthcare institutions, fully or partially (at least 70 percent) financed from the regional and (or) local budgets and from funds received from the provision of medical care to those insured under compulsory health insurance, for vehicles owned by these institutions on an economic basis conducting or operational management;
7) organizations of all forms of ownership, the main activities of which are the implementation of traditional management and the employment of crafts of indigenous peoples and in which at least 70 percent of jobs are occupied by persons from among the indigenous peoples of the North living in the Krasnoyarsk Territory;
8) individual entrepreneurs whose main activities are the implementation of traditional farming and the crafts of indigenous peoples of the North of the Krasnoyarsk Territory.
9) organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among employees of these organizations is at least 50 percent, and the share of wages of disabled people in the organization’s payroll is at least 25 percent.
Exemption from payment of transport tax for taxpayers specified in subclause 9 of this clause is made on the basis of the following documents: copies of certificates certified by the organization confirming the fact of disability, issued by the federal state institution of medical and social examination; forms of federal statistical observation and tax accounting, confirming the average number of disabled people among employees of these organizations and the share of wages of disabled people in the organization’s payroll of at least 25 percent.
1_1 . Taxpayers specified in subparagraphs 3 - 7, 9 of paragraph 1 of this article, when calculating the advance payment for transport tax in the current tax period, determine the fulfillment of the conditions for applying benefits based on the results of the taxpayers’ activities for the previous reporting tax period. When calculating transport tax based on the results of the tax period, fulfillment of the conditions for applying benefits is determined based on the results of the activities of taxpayers for the reporting tax period.
2. Individuals who are pensioners in accordance with the pension legislation of the Russian Federation, one of the parents (adoptive parents), guardians, trustees of a disabled child, one of the parents of a large family, that is, a family with three or more children before they reach the age of 18 , including adopted children, stepsons, stepdaughters, as well as adopted children, guardians, those under guardianship, those living together, pay a transport tax in the amount of 10 percent for individual vehicles, subject to the conditions established by this paragraph.
The benefit is provided only for the following categories of vehicles:
— passenger cars with engine power up to 150 hp. (up to 110.33 kW) inclusive;
— motorcycles and scooters with engine power up to 40 hp. (up to 29.42 kW) inclusive;
— other self-propelled vehicles, pneumatic and tracked machines and mechanisms;
— snowmobiles, motor sleighs with engine power up to 50 hp. (up to 36.77 kW) inclusive;
- boats, motor boats and other water vehicles with engine power up to 100 hp. (up to 73.55 kW) inclusive.
No more than two units of vehicles, determined at the discretion of the taxpayer, are subject to preferential taxation. The benefit is not provided for two vehicles of the same type, for example, two cars, etc.
3. Taxpayers specified in subparagraphs 1, 2 of paragraph 1 of this article, having a vehicle with an engine power of over 100 hp. (over 73.55 kW), pay a tax amount calculated as the difference between the tax amount for this vehicle and the tax amount for a vehicle with an engine power of 100 hp. (73.55 kW).
In order to take advantage of the benefit, taxpayers specified in subparagraphs 1, 2 of paragraph 1 and paragraph 2 of this article submit an application to the tax authority at the location of the vehicle and place of residence, which indicates the vehicles for which the benefit is claimed, and also documents confirming the right to use the benefit (certificate; document confirming the child’s disability, birth certificate of the child, document (legal act, judicial act, agreement) confirming the fact of adoption of the child, establishment of guardianship (trusteeship) over the child, transfer of the child for upbringing in foster family; an extract from a financial personal account issued by an organization servicing the housing stock at the place of residence of the applicant and children, or an extract from the house register).
Taxpayers who are individuals who, in accordance with subparagraphs 1, 2 of paragraph 1 and paragraph 2 of this article, are entitled to more than one transport tax benefit, are provided with one of the provided benefits at the taxpayer’s choice.
www.autoyarsk.ru
Transport tax 170 l with
A miracle did not happen: the Moscow City Duma today, November 14, adopted the law on increasing the transport tax in its final reading. New rates, from which the amount of motorists’ contribution to the budget for owning vehicles will be calculated, will come into force on January 1, 2013.
The most serious change will affect owners of low-power cars. Thus, the transport tax for cars with engines up to 100 hp. They want to almost double it. For each horsepower you will need to pay 12 rubles instead of the previous seven. Owners of cars that fall under other established power categories will have to pay an average of five rubles extra for each horsepower. At the same time, cars with a power of up to 70 hp, as before, are not subject to tax.
In the category from 100 to 125 hp. transport tax will be 25 rubles instead of the current 20 per horsepower; for cars with an engine power from 125 to 150 hp. — 35 rubles instead of 30 rubles; from 150 to 175 hp — 45 rubles instead of 38 rubles; from 175 to 200 hp — 50 rubles instead of 45 rubles; from 200 hp up to 225 hp inclusive - 65 rubles instead of the previous 60 rubles. At the same time, the bill does not affect the category of more powerful cars (more than 225 hp), the transport tax for them will remain the same - 75 rubles for each horsepower in the range from 225 to 250 horsepower and 150 rubles for cars with a power of more than 250 horsepower.
Earlier, the bill submitted to the Moscow City Duma by the mayor of the city Sergei Sobyanin was checked and approved by the prosecutor's office and the Chamber of Control and Accounts. Officials note that this measure will help replenish the city treasury by 2.5 billion rubles. for the year, and also remind that this is the first increase in transport tax in Moscow in eight years. According to the head of the capital’s department of economic policy and development, Maxim Reshetnikov, “the overall level of indexation is approximately 13%, that is, 600 rubles per car owner.”
In addition, the document contains another important provision - the complete abolition of benefits for owners of powerful cars in Moscow. As the mayor's office explained, this is due to the fact that recently officials have recorded a large number of cases where owners of foreign cars with an engine capacity of more than 200 hp. they register it in the name of a friend or relative who belongs to a preferential category of citizens. Thus, they avoid paying transport tax in full. At the same time, the initiators of the bill assured that cars with engines up to 200 hp. in Moscow there is an absolute majority, so the abolition of benefits will affect only a few.
Let us note that many car owners evade paying transport tax, and the leader of the Russian Federation of Motorists, Sergei Kanaev, calls on others to follow their example. In his opinion, this “absurd” tax has nothing to do with transport or road maintenance.”
Let us remind you that the day before it became known about another proposal to increase the transport tax - this time at the federal level. The Ministry of Industry and Trade has developed a new plan to save domestic automakers after joining the WTO and reducing import duties, the main points of which are increasing transport tax rates and increasing the compulsory motor liability insurance coefficients for used cars that do not meet modern environmental standards. Simply put, for “car junk”. According to the authors of the document, this should encourage owners of old cars to scrap them and purchase new Russian cars. The initiative, however, did not find support - the Ministry of Finance was one of the first to criticize the proposal of its colleagues.
Transport tax and more. For what, and most importantly, how much will we pay the state next year?
A number of tax changes are expected for Ugra residents next year. They were approved by deputies at a meeting of the District Duma the day before. One of the most significant initiatives is an increase in transport tax. Starting next year, even owners of cars with less than 150 horsepower will pay it. Before this, they were exempt from paying this duty for 2 years. The tax rate for them will be 5 rubles per horsepower. That is, the owners of most domestic cars and a number of foreign cars will pay on average from 500 to a thousand rubles a year for their property. The deputies also revised a number of other rates for this tax, citing the fact that they have not changed since 2002, and the income of the population has naturally increased since then. By increasing the transport tax, the district authorities hope to significantly replenish the regional road fund.
“Given that this tax replenishes the target road fund, taking into account the constant discussions regarding replenishment of the fund, we believe that over a three-year period this comprehensive solution will provide an additional billion rubles in revenue to the road fund. If we consider only the “zero” rate, then in 2016-2017, due to this decision, an additional 200 million rubles will go to the road fund annually,” commented Vera Dyudina, director of the finance department and deputy governor of Ugra.
How much you will now need to pay for transport tax can be found here.
Also, from January 1 of next year, the system for calculating property taxes will change. It will no longer be accrued on the basis of inventory value, which was calculated by the BTI and took into account only the cost of construction. According to various sources, this calculation was almost 10 times different from the actual cost of the apartment. Now the basis of property tax is the cadastral value, which is close to the market value. Accordingly, the amount of the tax itself may increase. For this purpose, in Ugra, Rosreestr specialists last year determined the cadastral value of all real estate properties. In general, changes to property taxes were approved by the federal authorities a couple of weeks ago. The regions themselves had to determine when to switch to the new system, the main condition being to do this before 2020. The Ugra government decided not to delay this process and immediately approached the deputies with a proposal to introduce amendments. Ultimately, they were approved, but the topic caused heated debate, since it is not very clear how the tax itself will be calculated.
“I received appeals from voters who noticed this thing: apartments, let’s say, are of low quality - if we talk about Surgut, this is the old Moscow project, small apartments - have a higher cadastral value than large apartments, individual housing. How this happened, I don’t know, so I have a proposal to do a comparative analysis of the cadastral value by type of housing, by municipality, to see what happens,” commented Anatoly Vats, Ugra Duma deputy.
Somehow our mayor and our Duma have become completely insolent. Up to 150 hp - 7 rubles per horse. From 150 to 200 hp already immediately 40 rubles. for the horse! Those. for example, the owner of the same car is a Volkswagen Tiguan, which costs 1 million. 120 thousand rubles for its 150 hp. will pay the state only 1000 rubles in tax, and the owner of the same Tiguan but with a slightly more powerful engine - 170 hp, costing a little higher - 1 million. 250 thousand rubles Already from his earnings he will give 6800 rubles into the pockets of the dorm-eaters. Isn't it crazy?
Isn't there too much variation in price per horsepower? Do they want to eat black caviar and travel abroad at people’s expense? Or do they want to force people not to buy good cars? So that the gap in the layer would be obvious!?
Many people take out all-wheel drive cars on credit for five years, and the income of such people is no higher than that of those who take a car for 600 or 800 thousand rubles. with engine power less than 100 hp. And then there are owners of used cars with power over 150 hp. In general, tying the tax to power is stupid. Several years ago, the transport tax was already included in the price of fuel and at the same time they “forgot” to remove it from horsepower - doesn’t this irritate any of you? The officials are robbing us again, we are paying double transport tax! How long will those in power keep us down and have control over us?
Maybe it’s time to carry out Lustration of power like in Ukraine?
Anyone who has a car pays transport tax on their car every year. To do this, you need to calculate the 2020 transport tax using a calculator according to the rates and benefits for transport tax in Moscow, St. Petersburg and other regions.
The article provides questions and answers on the topic of calculating and paying transport tax for individuals.
Car tax is levied on the basis of what legislation?
Transport tax 2020 is calculated and paid on the basis of transport tax adopted in accordance with the Code of Laws of the Subjects of the Russian Federation.
Regional legislative bodies determine transport tax rates within the limits established by the Code, the procedure and terms for its payment, and may also provide for tax benefits and grounds for their use by the taxpayer.
Horsepower tax. How to convert kilowatts to horsepower
The amount of transport tax depends on the type of vehicle and the power of its engine. Engine power is usually measured in horsepower. It is indicated in the technical documentation. If the power is indicated only in kilowatts, then they must be converted to horsepower.
One kilowatt equals 1.35962 horsepower.
A passenger car with an engine power of 120 kW. Transport tax is paid per horsepower, so it is necessary to convert kilowatts to horsepower:
120 kW x 1,35962 hp/kW = 163,15 hp
The data in the PTS does not correspond to the technical characteristics of the vehicle
The current legislation has not authorized the tax authority to make changes to the information provided by the registration authority, therefore, in the event of a discrepancy between the data contained in the registration documents (PTS) and the technical characteristics of the vehicle (VS), the owner of the vehicle can contact a specialized organization that will conduct an examination of the vehicle or to a vehicle manufacturer. The data received from the manufacturer or a conclusion from a specialized organization is submitted to the registration authorities, which, if necessary, will make changes to the registration documents (PTS) and provide information to the tax authorities. Based on the received updated (changed) information, the tax authority will recalculate or calculate the transport tax.
How to calculate car - transport tax 2019, 2020
The tax amount is calculated taking into account:
- name of the object of taxation (land transport, water or air),
- type of vehicle (truck, car, bus, motorcycle, etc.),
- tax base (engine power in l/s, gross tonnage in registered tons, vehicle unit)
- the number of months during which the vehicle was registered to the citizen.
Formula for calculating transport tax
Transport tax on cars and other vehicles equipped with an engine is levied on each horsepower according to the following formula:
Transport tax amount
tax rate
in year
Vehicle power
Number of HP
number of months of ownership per year
1) Passenger car VAZ 21093
2) Engine power 67.8 l/s
3) Deregistered due to sale on September 10, 2014 (used for 9 months)
Which vehicles are not subject to taxation are not vehicles
If the owner is provided with a benefit in the form of a complete exemption from paying tax, then, according to paragraph 2.1 of the Tax Code of the Russian Federation, there is no need to submit such a message to the inspectorate.
Attention:
From January 1, 2017, tax liability will be introduced for failure to report (late notification) about the availability of vehicles. The amount of the fine will be 20 percent of the unpaid tax amount (clause 12, article 1, part 3, article 7 of the Law of April 2, 2014 No. 52-FZ).
What documents are required to pay transport tax from individuals?
Individuals pay transport tax on the basis of a tax notice sent by the tax authority. It can be sent by registered mail. In this case, the tax notice will be considered received after six days from the date of sending the registered letter.
The tax notice for the payment of transport tax indicates, in particular, the surname, name, patronymic of the taxpayer, the amount of tax to be paid, the payment deadlines established by the law of the subject of the Russian Federation, the amount of additional payments for previous years.
The tax notice also contains information on the calculation of transport tax for each vehicle registered to the taxpayer, namely: the object of taxation, the state registration plate of the vehicle, the tax base (for motor vehicles - this is engine power), the tax rate, the coefficient (the ratio of the number full months during which the vehicle was registered to the taxpayer, to the number of calendar months in the tax period) and the amount of tax for this vehicle.
Simultaneously with the tax notice for the payment of transport tax, a payment document is sent to the taxpayer - an individual. The payment document (form No. PD (tax) must be sent by the tax authority to the taxpayer - an individual in completed form.
Where individuals can pay transport tax
Individuals can pay transport tax at Banks and their branches, as well as at post offices of the Federal State Unitary Enterprise Russian Post.
If the vehicle was sold without deregistration with the traffic police or traffic police?
When selling a vehicle without deregistering it The transport tax payer will be the person to whom the vehicle is registered - previous owner of the vehicle
From January 1, 2011, it became possible to sell a vehicle under a purchase and sale agreement without deregistering it.
The above position of the Federal Tax Service of Russia is explained by the fact that, in accordance with the norms of the Tax Code of the Russian Federation, the payer of transport tax is the person to whom the vehicle is registered. No other grounds have been established for the collection (cessation of collection) of the tax.
When alienating a car on the basis of an agreement and deregistration from the old owner, calculation of transport tax will be terminated from the month following the month of deregistration of the vehicle.
When does the collection of transport tax stop? From the month following the month the vehicle was deregistered?
Calculated in 2015 and earlier based on the number of complete months of vehicle ownership. And tax accrual stops from the month following the month the vehicle is deregistered. But since 2016, according to amendments to the Traffic Police Fines, if the traffic police have not paid, what will happen?
A description is given of the consequences of not paying the traffic police fine.
Transport tax rates in 2017 differ significantly in different regions. It will be useful for every car owner to know what they depend on and how they are calculated.
A proven online service from our partners, the “AutoKod” portal, will help you obtain complete operational information about the history of ownership and operation of the car.
Both owners and those who have a car in their garage that has not been used for its intended purpose for many years must contribute funds to the state treasury. Moreover, not only cars, but also vehicles such as:
- two-wheeled motorcycles;
- scooters;
- all types of freight transport;
- airplanes and helicopters;
- jet skis, yachts, sailboats, boats;
- snowmobiles and motor sleighs.
Transport tax rates in 2017 by region are determined by local authorities based on the following factors:
- wages and living standards;
- number of registered vehicles.
At the same time, Russian legislation regulates that the amount of transport tax in 2017 by region of Russia should not differ from the basic rate established at the state level by more than 10 times. It does not matter whether we are talking about increasing or decreasing it.
Another factor that affects the amount of tax is the power of the vehicle and its category. This means that the more horsepower there is under the hood of a car, the more it will cost its owner. This measure is designed to encourage citizens to buy small and more environmentally friendly cars.
The period during which the car is in use by a particular payer will also have a significant impact on the final tax amount. But the tariff will be finalized only after taking into account, which has been introduced for vehicles worth more than 3 million rubles. This criterion is calculated individually and again based on the characteristics of the region in which the car is registered.
Let's summarize: in 2017, the cost of tax on a car is determined by its power, horsepower and the multiplying factor that applies to expensive automobile industry products.
As the transport tax table shows, in different parts of Russia you can pay quite different amounts for a car of the same power. For example, the rate for a car with 151 to 200 horsepower under the hood can be 40 rubles for each of them in Adygea, 50 in the Belgorod region and only 25 in the Altai Territory.
The table shows tax rates for cars and trucks of various capacities for each region of Russia.
Table of transport tax tariffs by region
| Region | Rate RUR for 1 hp | 0 - 100 | 101 - 150 | 151 - 200 | 201 - 250 | 251 - ∞ |
|---|---|---|---|---|---|
| Adygea, republic | 10 | 20 | 40 | 70 | 130 |
| Altai region | 10 | 20 | 25 | 60 | 120 |
| Altai, republic | 10 | 14 | 20 | 45 | 120 |
| Amur region | 15 | 21 | 30 | 75 | 150 |
| Arhangelsk region | 14 | 24 | 50 | 75 | 150 |
| Astrakhan region | 14 | 27 | 48 | 71 | 102 |
| Bashkiria, republic | 25 | 35 | 50 | 75 | 150 |
| Belgorod region | 15 | 25 | 50 | 75 | 150 |
| Bryansk region | 10 | 18 | 40 | 75 | 130 |
| Buryatia, republic | 9.5 | 17.9 | 25.5 | 38.3 | 76.5 |
| Vladimir region | 20 | 30 | 40 | 75 | 150 |
| Volgograd region | 9 | 20 | 40 | 75 | 150 |
| Vologda Region | 25 | 35 | 50 | 75 | 150 |
| Voronezh region | 25 | 35 | 50 | 75 | 150 |
| Dagestan, republic | 8 | 10 | 35 | 50 | 105 |
| Jewish Autonomous Region | 8 | 16 | 40 | 60 | 95 |
| Transbaikal region | 7 | 10 | 20 | 33 | 65 |
| Ivanovo region | 10 | 20 | 35 | 60 | 120 |
| Ingushetia, republic | 5 | 7 | 10 | 30 | 40 |
| Irkutsk region | 10.5 | 14.5 | 35 | 52.5 | 105 |
| Kabardino-Balkaria, republic | 7 | 15 | 35 | 65 | 130 |
| Kaliningrad region | 2.5 | 15 | 35 | 66 | 147 |
| Kalmykia, republic | 11 | 22 | 47 | 75 | 150 |
| Kaluga region | 10 | 25 | 50 | 75 | 150 |
| Kamchatka Krai | 9 | 24 | 40 | 68 | 130 |
| Karachay-Cherkessia, republic | 7 | 14 | 25 | 35 | 95 |
| Karelia, republic | 6 | 30 | 50 | 75 | 150 |
| Kemerovo region | 8 | 14 | 45 | 68 | 135 |
| Kirov region | 20 | 30 | 44 | 60 | 120 |
| Komi Republic | 15 | 20 | 50 | 75 | 150 |
| Kostroma region | 14 | 26.8 | 38 | 60 | 120 |
| Krasnodar region | 12 | 25 | 50 | 75 | 150 |
| Krasnoyarsk region | 5 | 14.5 | 29 | 51 | 102 |
| Crimea, republic | 5 | 7 | 15 | 20 | 50 |
| Kurgan region | 10 | 27 | 50 | 75 | 150 |
| Kursk region | 15 | 22 | 40 | 70 | 150 |
| Leningrad region | 18 | 35 | 50 | 75 | 150 |
| Lipetsk region | 15 | 28 | 50 | 75 | 150 |
| Magadan Region | 6 | 8 | 12 | 18 | 36 |
| Mari El, republic | 25 | 35 | 50 | 90 | |
| Moscow, city | 12 | 35 | 50 | 75 | 150 |
| Mordovia, republic | 17.3 | 25.9 | 37.9 | 75 | 150 |
| Moscow region | 10 | 34 | 49 | 75 | 150 |
| Murmansk region | 10 | 15 | 25 | 40 | 80 |
| Nenets Autonomous Okrug | 0 | 25 | 50 | ||
| Nizhny Novgorod Region | 22.5 | 31.5 | 45 | 75 | 150 |
| Novosibirsk region | 6 | 10 | 30 | 60 | 150 |
| Omsk region | 7 | 15 | 30 | 45 | 90 |
| Orenburg region | 0 | 15 | 50 | 75 | 150 |
| Oryol Region | 15 | 35 | 50 | 75 | 150 |
| Penza region | 15 / 21 | 30 | 45 | 75 | 150 |
| Perm region | 25 | 30 | 50 | 58 | |
| Primorsky Krai | 18 | 26 | 43 | 75 | 150 |
| Pskov region | 13 / 15 | 25 | 50 | 75 | 150 |
| Rostov region | 12 | 15 | 45 | 75 | 150 |
| Ryazan Oblast | 10 | 20 | 45 | 75 | 150 |
| Samara Region | 16 | 20 | 45 | 75 | 150 |
| Saint Petersburg, city | 24 | 35 | 50 | 75 | 150 |
| Saratov region | 14 | 30 | 50 | 75 | 150 |
| Sakhalin region | 10 | 21 | 35 | 75 | 150 |
| Sverdlovsk region | 2.5 | 9.4 | 32.7 | 49.6 | 99.2 |
| North Ossetia, republic | 7 | 15 | 20 | 45 | 90 |
| Sevastopol, city | 5 | 7 | 25 | 75 | 100 |
| Smolensk region | 10 | 20 | 40 | 60 | 100 |
| Stavropol region | 7 | 15 | 36 | 75 | 120 |
| Tambov Region | 20 | 30 | 50 | 75 | 150 |
| Tatarstan, republic | 25 | 35 | 50 | 75 | 150 |
| Tver region | 10 | 21 | 30 | 45 | 90 |
| Tomsk region | 5 | 8 | 20 | 30 | 75 |
| Tula region | 10 | 25.4 | 50 | 75 | 150 |
| Tyva, republic | 7 | 11 | 20 | 30 | 70 |
| Tyumen region | 10 | 30 | 34 | 40 | 66 |
| Udmurtia, republic | 8 | 20 | 50 | 75 | 100 |
| Ulyanovsk region | 12 | 30 | 45 | 65 | 115 |
| Khabarovsk region | 12 | 16 | 30 | 60 | 150 |
| Khanty-Mansi Autonomous Okrug | 5 | 7 | 40 | 60 | 120 |
| Khakassia, republic | 6 | 15 | 25 | 40 | 75 |
| Chelyabinsk region | 7.7 | 20 | 50 | 75 | 150 |
| Chechnya, republic | 7 | 11 | 24 | 48 | 91 |
| Chuvashia, republic | 13 | 23 | 50 | 75 | 150 |
| Chukotka Autonomous Okrug | 5 | 7 | 10 | 15 | 30 |
| Yakutia, republic | 8 | 13 | 17 | 30 | 60 |
| Yamalo-Nenets Autonomous Okrug | 15 | 24.5 | 25 | 37.5 | 75 |
| Yaroslavl region | 15.8 | 28.1 | 45 | 68 | 145 |
The transport tax on trucks was significantly reduced in 2017. This applies, however, only to heavy transport – from 12 tons. But this is not a benefit, but an avoidance of double taxation: after the introduction of the Platon system on Russian roads, owners of heavy vehicles make payments to the budget through it.
The tax rate for transport tax in 2017 for legal entities has not changed either.
Table of transport tax rates for trucks
All car owners are interested in the question: have vehicle tax rates changed in 2017? To date, no significant innovations have been noted. On the contrary, the issue of canceling this fee has become discussed much less frequently.
The fact is that the tax itself is one of the most important sources of filling the state treasury. According to the government, cutting revenue during a crisis is not only unwise, but also risky.
What may become real this year, as experts say, is a differentiated approach to certain types of vehicles. So, let's say, this may affect cars using hybrid engines or gas fuel.
In the meantime, it will be useful to know how much your car will cost this year. You can clarify this information at the local tax service, especially since the law now obliges car owners to contact the authorized body regarding tax payment without waiting for notification documents. Otherwise, the taxpayer will face a fine of 20% of the tax payment amount.
Table of increasing coefficient for transport tax
| Cost of a passenger car, rub. | Number of years that have passed since the vehicle was manufactured (including the year of manufacture) | Increasing factor |
|---|---|---|
| from 3,000,000 to 5,000,000 inclusive | no more than 1 year | 1.5 |
| from 1 year to 2 years | 1.3 | |
| from 2 to 3 years | 1.1 | |
| from 5,000,000 to 10,000,000 inclusive | no more than 5 years | 2 |
| from 10,000,000 to 15,000,000 inclusive | no more than 10 years | 3 |
| over 15,000,000 | no more than 20 years | 3 |
1. Taxpaying organizations shall calculate the amount of tax and the amount of advance tax payment independently. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.
2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article.
The amount of tax payable to the budget by taxpayer organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.
The tax amount is calculated taking into account the increasing coefficient:
1.1 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
1.3 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
1.5 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
2 - in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;
3 - for passenger cars with an average cost of 15 million rubles, the year of manufacture of which is no more than 20 years old.
In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.
The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body exercising the functions of developing state policy and legal regulation in the field of trade. The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body on the Internet information and telecommunications network.
The amount of tax calculated at the end of the tax period by taxpayer organizations in relation to each vehicle with a maximum permitted weight of over 12 tons registered in the register is reduced by the amount of the fee paid in respect of such a vehicle in a given tax period.
If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is taken equal to zero.
Information from the register is submitted to the tax authorities annually before February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees.
2.1. Taxpaying organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient specified in paragraph 2 of this article.
3. In the case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the amount of tax (the amount of advance payment for tax) is calculated taking into account the coefficient defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.
If the registration of a vehicle occurred before the 15th day of the corresponding month inclusive, or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (removal) is taken as the full month from registration) of the vehicle.
If the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.
4. Lost power.
5. Lost power.
6. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.
Tax obligations of citizens of the Russian Federation extend to contributions to the budget for the right to own a particular vehicle. The general procedure for paying tax is established by the Tax Code of the Russian Federation, and specific rules for calculating and making payments are determined at the level of the constituent entities of the Federation. The transport tax scale for horses provides the basis for further calculations of amounts paid to the regional budget.
Despite the fact that it is more correct to use other units of measurement to determine the power of a vehicle, horsepower is a traditional measure to which Russian car owners are accustomed when calculating tax or the cost of compulsory motor liability insurance. The application of the engine power indicator to calculations seems logical, because this value is closely related to the dimensions and loads on the road surface during active use of the vehicle on the roads.
General tax provisions
All car owners who do not belong to the preferential category are required to pay tax if the vehicle is registered with the State Traffic Safety Inspectorate for a specific owner and belongs to the following types:
- Ground transport (cars, trucks, motorcycles, buses).
- Water vehicles (boats, yachts, motor boats, etc.)
- Aircraft (planes, helicopters).
The objects of taxation are indicated in more detail by paragraph 1 of Art. 358 tax legislation.
Cancellation of taxation
Transport units, even if they are taxable, are subject to tax abolition in the presence of situations defined in paragraph 2 of Art. 358 NK:
- special facilities operated by persons with disabilities;
- passenger vehicles transferred for use to citizens by social security authorities, provided that the engine has a power of no more than one hundred horsepower;
- recognizing the car as stolen;
- special equipment used for agricultural needs (tractors, combines), any agricultural machinery;
- transport registered to federal authorities or local administration.
IMPORTANT! When calculating payments in favor of the budget, the general rule applies - the larger and more powerful the vehicle, the higher the costs of car owners and the higher the costs of road repairs.
To correctly calculate the fiscal tax, you need to understand what horsepower is and what it means when applied to a vehicle. One horsepower is equivalent to the power required to lift 75 kg to a meter height in 1 second. It is more correct to measure power in kilowatts, since the horsepower indicator in the Russian Federation and other countries will be different. For example, the Russian standard equates to 1 hp. = 735.5 watts.
The procedure for determining horsepower
Since the tax for a specific type and category of transport is determined by power, you should understand how it is determined and calculated:
- according to the engine serial number (information is in the technical documentation for the car), the calculation formula for the number is: the sum of the last three pairs of digits is divided by 8.5, the resulting value is usually considered to be the power in hp.
- calculation of power on special units in auto service centers, devices determine power with a minimum error;
- if the indicator in kilowatts is known, it is multiplied by the value 1.35962.
Russian legislation does not have precise regulations on the procedure for determining horsepower. As a result, in the process of calculating the actual value of power, payers face great difficulties in agreeing on the initial values for carrying out calculations by the Federal Tax Service. To reduce the frequency of errors and discrepancies, employees of the fiscal authority recommend calculating the payment amount rounded to hundredths.
Rules for determining transport tax
Three components influence the final determination of the amount of payment to the budget:
- Standards and rates approved at the level of the subject of the Federation.
- Year of manufacture of the vehicle.
- Engine power.
- Environmental class.
In the absence of separate legislative norms in the region, they proceed from the general values adopted at the general federal level.
Determining horsepower is not particularly difficult if the car is properly registered in the traffic police database.
The documents issued upon vehicle registration provide information about the engine power in horsepower. The main documents for a vehicle include the title and registration certificate.
Also, a direct relationship is established between the amount of payment and the duration of ownership of the vehicle. This means that in case of sale or purchase of a car during the reporting year, transport tax will be charged partially, taking into account the months of ownership of the car.
Total rate
The amount of tax depends on the type of vehicle. Most car owners in 2017 are based on the tax scale presented in the table:
| Region | Power of passenger cars, hp | |||||||
| Up to 100 | 100 - 125 | 125 - 150 | 150 - 175 | 175 - 200 | 200 - 225 | 225 - 250 |
||
| Moscow | 12 | 25 | 35 | 45 | 50 | 65 | 75 | 150 |
| Saint Petersburg | 24 | 35 | 35 | 50 | 50 | 75 | 75 | 150 |
| Novosibirsk | 6 | 10 | 10 | 30 | 30 | 60 | 60 | 150 |
| Ekaterinburg | 9,4 | 9,4 | 9,4 | 32,7 | 32,7 | 49,6 | 49,6 | 99,2 |
| Nizhny Novgorod | 13,5 | 31,5 | 31,5 | 45 | 45 | 75 | 75 | 150 |
| Kazan | 10 | 35 | 35 | 50 | 50 | 75 | 75 | 150 |
| Chelyabinsk | 7,7 | 20 | 20 | 50 | 50 | 75 | 75 | 150 |
| Omsk | 7 | 15 | 15 | 30 | 30 | 45 | 45 | 90 |
| Samara | 16 | 24 | 33 | 43 | 43 | 75 | 75 | 150 |
| Rostov-on-Don | 12 | 15 | 15 | 45 | 45 | 75 | 75 | 150 |
| Ufa | 25 | 35 | 35 | 50 | 50 | 75 | 75 | 150 |
| Krasnoyarsk | 5 | 14,5 | 14,5 | 29 | 29 | 51 | 51 | 102 |
| Permian | 25 | 30 | 30 | 50 | 50 | 58 | 58 | 58 |
| Voronezh | 20 | 30 | 30 | 50 | 50 | 75 | 75 | 150 |
| Volgograd | 9 | 20 | 20 | 40 | 40 | 75 | 75 | 150 |
Each section has its own additional gradations with a specific meaning established. It should be taken into account that this scale for applying the rate per hp. established for Russia as a whole, however, in the vast majority of cases, regions independently make adjustments to the calculations.
Motorcycles
Motor vehicles, like passenger vehicles, are taken into account by engine power, based on the following gradation:
- less than 20 horsepower – 7;
- 30-35 hp - 15;
- 35 and above hp - 50.
As can be seen from the generalized federal values, even within the same vehicle category, rates may apply that are many times higher than the initial value for motor vehicles of minimal power.
Buses, trucks, other vehicles
For transport involved in passenger transportation, the difference in the applied rate reaches more than a fivefold increase.
IMPORTANT! The main parameter for setting a rate is power (in horsepower or kW) and the age of the car.
For buses not older than 5 years, the rate is 10-35, while for older buses the rate is from 15 to 55.
For trucks, the gradation also suggests differences in the application of the rate: up to 100, up to 150, 200, 250 hp.
Regional payment standards and benefits
The specifics of the application of transport tax are related to the peculiarities of the economic situation and the saturation of vehicles in a particular subject of the Federation. Local authorities independently determine:
- settlement rates;
- application of benefits.
It should be borne in mind that the differences between the amount of fiscal contributions in different areas can be very serious. In one subject of the Russian Federation, the rate is approaching zero, in another region there are extended lists of benefits, in a third subject the cost of contributions is a significant cost item.
There is a restrictive barrier, above and below which the region cannot set a rate: the maximum and minimum indicators cannot differ more than 10 times from the original federal value.
The obligation to pay lies with every citizen who owns a vehicle. However, in some cases, the vehicle is not subject to tax. You should know how much tax is not paid, based on engine power:
- for passenger vehicles - up to 100 hp, if the product was purchased through social services;
- for motor boats - with a power of no more than 5 hp.
Video about paying transport tax
In addition, there are many preferential categories of citizens who are either completely exempt or enjoy a significant discount when making contributions to the regional budget for their own transport. For example, many subjects of the Federation practice benefits for pensioners and large families if the vehicle does not exceed a certain capacity.