Dependence of transport tax on region and engine power. How to Calculate Car Tax by Horsepower Transportation Calculator
The taxation system is one of the most complex and confusing things that citizens of our, and not only our, country have to face. Cars, along with other property, are subject to taxation, which, however, not every new car owner knows about. This topic is important and very relevant. You will ask why? Firstly, because it is always advisable to know in advance how much you will have to part with each year. Secondly, because “ignorance is no excuse”, that is, from fines for unpaid taxes.
Accrual
First, let's briefly look at the most tedious, but important part of the transport tax: its rate and calculation procedure. Why is it important? If only because when buying a car you will already be aware of upcoming payments (also We recommend that you find out in advance the cost of annual car maintenance, the average price of spare parts and the actual fuel consumption in your region of residence.).
So, the amount of transport tax itself will depend on two components:
- engine power under the hood of your car;
- place where the vehicle is registered.
If, as a rule, no questions arise with engine power, the influence of the region of residence on the amount of payments is not clear to everyone. According to the legislation of the Russian Federation Each subject of the country has the right to reduce or increase the horsepower tax rate. The rate can vary from 0 to 10. The choice of the so-called horsepower coefficient depends solely on the desire of each region of the country.
The horsepower road tax table for 2016 for the Central Federal District is as follows:
At the top of the table you see the line “Base rates established by the code.” We are talking about those horsepower rates that are established by the state in legislation, in particular, prescribed in the Tax Code of the Russian Federation. They are subject to change through the horsepower coefficient. To determine the coefficient itself from this table, divide the value in the row by the base value. However, no one does this and bets are generally accepted taking into account the coefficient on horsepower.
In the following table you can see the horsepower tax rate in the regions of our country:
The range of rates per 1 horsepower is very wide. For example, in the Orenburg region you will not pay for a car with no more power than 100 hp, but in the Perm region you will pay 25 rubles for each horsepower. In the Primorsky Territory, the horsepower tax gradation in 2016 greatly depends on the age of the car. So, the first rate is for domestic cars, the second is for foreign cars over 10 years old, the third is for foreign cars from 3 to 10 years old, the last is for foreign cars up to three years old inclusive. But the transport tax on powerful cars (more than 250 hp) is equally high in almost all regions. The best prices in the Magadan region and the Republic of Ingushetia.
Luxury tax
If you want to buy a powerful, but at the same time expensive car, be prepared for an even greater increase in payments. According to the legislation of the Russian Federation, all cars whose cost exceeds three million rubles are subject to luxury tax. At its core, this is an additional coefficient that is added to the overall calculation of transport tax. Naturally, this coefficient will be increasing.
Important! Some cars, the actual cost of which does not exceed three million rubles, may also be subject to luxury tax.
This was probably done in order to avoid evading this tax when purchasing an almost new car second-hand. Indeed, in this case, the price “on paper” could be 100 thousand rubles for an Audi R8, for example. The Ministry of Industry and Trade has compiled a detailed list of cars by make and model, which are placed in certain price categories. You will see part of this table below, and the full version can be found on the website of the Ministry of Industry and Trade:
This the list is updated annually and posted on the website no later than March 1 of each year. Transport tax, like all others, is usually calculated in the fall in mid-October - early November. Therefore, you will see all changes in the list almost six months before you have to pay taxes.
As you can see, the list is very detailed and does not allow for ambiguity. In addition to the make and detailed model name, there are columns that take into account engine type and size, as well as the number of years since the year of manufacture.
Calculation example
In fact, calculating transport tax is very simple. Let's take a 2008 Honda Accord with a 2.4-liter engine producing 200 horsepower. Let's say a car is registered in St. Petersburg, in the city the rate is for cars with a capacity of 151 to 200 hp. With. is 50 rubles per 1 liter. With.
TN = 200x50 = 10,000 rubles.
Now let’s calculate the transport tax for the “luxury” BMW M5 car. Year of manufacture 2015, engine capacity - 4.4 liters, power - 555 horsepower. A car is registered, for example, in Moscow, where the rate is 150 rubles. In the table of the Ministry of Industry and Trade, the BMW M5 4.4 belongs to the category from 3 to 5 million rubles, that is, it has a coefficient of 1.1.
TN=555x150x1.1=91575 rubles.
If you do not understand all the nuances associated with calculating transport tax, watch the video where a specialist explains all the intricacies of this procedure:
Every twelve months, vehicle owners have to pay a tax on the amount of horsepower under the hood. Despite the fact that the need for this arises only once a year, the procedure for calculating such a payment changes with similar frequency. Despite this temporary nature of payments, it is still necessary to have minimal knowledge about bets.
The 2016 horsepower car table includes changed rates for categories of citizens receiving benefits. These include, for example, pensioners, for whom the tax itself is calculated using a different algorithm than for other categories of the population. For the convenience of vehicle owners, today on the Internet you can find both separate tables and special calculators that allow you to calculate the total amount based on the data of the car and its owner.
How is vehicle tax calculated?
The horsepower tax is paid after the final cost has been calculated. Some coefficients are directly affected by vehicle characteristics. These include the tax base and tax rate. The latter may vary depending on the region of the Russian Federation, the region in which the car is registered, the size of the installed engine and the year of manufacture of the car.
In addition, the calculations also take into account the environmental class of the car. The tax base depends on the engine power, that is, on the number of horsepower. The length of time the vehicle has been owned is also taken into account - if the price of the car is over three million rubles, then an increasing factor is added. There are four calculation options in total:
- the tax rate on an immediately purchased passenger car is multiplied by the number of horsepower;
- the resulting amount is multiplied by the number of months of use of the vehicle, divided by 12;
- if the cost of the car is high, then multiply by an increasing factor;
- If the time of ownership of an expensive car is less than a year, then the coefficient is multiplied by a second amount.
2016 Car Tax Table by Horsepower and Calculator
It is much easier to calculate transport tax with the help of special calculators that eliminate the need to memorize and use various tables. In such programs, it is enough to select the region of residence, the category of the vehicle, the number of horsepower, the terms of purchase of the car, its registration/deregistration.
The total amount is calculated very simply, the main thing is not to forget about the multiplying factor. In such services, below there is usually a table that is current at the time of the operation, the information in which can be used.
There is a basic set of bets, ranging from 2.5 to 15, but you shouldn’t use them exactly - each region of Russia has its own odds set by the government. Despite the fact that the final tax amount is determined by the tax office, the car owner can double-check the data using special tables.
Why are horsepower taxes levied?
The country is undergoing intensive road construction, and this process is financed through tax payments from vehicle owners. The budget of the constituent entities of the Russian Federation is fully replenished through payments of the following types of taxes:
- from property;
- from the gambling business;
- transport
The Code clearly states how each type of tax is spent. Simply put, the money paid by vehicle owners is used to form road funds.
Accordingly, the more money the region’s budget receives from transport taxes, the better the situation with roads in the region. This is most clearly noticeable in the country’s large cities – for example, St. Petersburg and Moscow.
When do you need to pay tax?
According to the Tax Code of the Russian Federation, payments for the previous year must be made no later than October of the following year; in other words, in October 2016 the payment for 2015 must be made. A month before the deadline, a paper should arrive with the exact amount to be paid. If such paper has not arrived, then there are other options:
- visiting the tax office and receiving a receipt in hand;
- visiting the State Services website and viewing your own debt.
On the above site you can make. If payment is not made, then over time a penalty equal to one-fifth of the tax amount will be charged, with the addition of several percent for each day of delay.
Starting from 2016, changes will be made to the legislation, according to which the tax will be calculated differently; the total amount will depend on the engine size and environmental class of the vehicle.
Benefits for pensioners
The availability and size of benefits directly depend on the region of residence of the vehicle owner. In large cities, for example, Moscow and St. Petersburg, this is not practiced. In the Perm Territory, benefits are provided only to those pensioners whose car power is less than 100 horsepower. In the case of this region, the benefit is 50% of the amount of tax that must be calculated according to the standard scheme.
The tax is fully paid in the Yaroslavl and Tomsk regions. Individual cases of providing benefits are considered privately, since each region of the country has its own local laws and codes. When calculating taxes, you should not use the same tables and coefficients, since you can significantly overpay if you choose the wrong region of the country.
From the right one transport tax calculation for 2016 each year depends not only on the correct filling out of tax returns by organizations, but also on the need to submit a “clarification”, pay additional tax and, possibly, penalties and fines. We'll tell you how to avoid this.
Individual and individual entrepreneur
Ordinary people - vehicle owners, as well as individual entrepreneurs, calculation of transport tax according to the declaration they don’t do it, because on the basis of clause 1 of Art. 362 of the Tax Code of the Russian Federation, this report is not filled out and submitted. Tax officials themselves calculate the transport tax to be paid for them based on data from the traffic police.
As for businessmen, they are fully subject to the rules of reporting and payment of transport tax that apply to ordinary individuals. Even if the merchant uses the vehicle to make a profit.
Thus, for these categories of persons calculation of the transport tax return for 2016 year replaces the notification from the Federal Tax Service for its payment.
However, individuals and individual entrepreneurs have the opportunity to check whether the inspectorate calculated the transport tax correctly. A special service on the official website of the Federal Tax Service of Russia will help with this - transport tax calculator for 2016 year and other periods:
Further transport tax calculation in 2016 calculator will do it almost instantly. If there are serious discrepancies with the amount according to the tax notice, then it makes sense to contact the Federal Tax Service to resolve this issue.
Organizations
Unfortunately, companies tax calculator for calculating transport tax for 2016 a year will not help, since they submit a declaration in which they reflect the result of their calculations.
Clause 1 of Article 362 of the Tax Code of the Russian Federation established for legal entities, calculation of transport tax for 2016 year on its own. And not only the final tax, but also the amounts of advance payments on it for the 1st – 3rd quarters of the last year.
First, the organization makes calculations in Section 2 for each of its vehicles, and then transfers the data to Section 1 to calculate the final tax. Moreover, for calculating the transport tax rate for 2016 year (line 140) is taken from the regional law on this tax at the location of the vehicle.
You don't have to go far: On the official website of the Federal Tax Service there is a special service that will help you find the law you need.
Transport tax refers to regional fees. In the city of Moscow, transport tax is levied on the basis of the Moscow Law “On Transport Tax” No. 33 of July 9, 2008, as amended on November 29, 2017. The law regulates the rates and procedure for calculating transport tax, and also determines transport tax benefits in Moscow, giving the right to exemption or reduction of the tax burden.
It should be noted that taxpayers are guided by the legislation of the constituent entities of the Russian Federation in matters of rates, benefits and taxation procedures. In our article we will look at rates, objects of taxation, payment procedures and an example of calculating transport tax for the city of Moscow.
At the end of 2018, information appeared that the vehicle tax would be abolished, but the expectations of car owners were not met. The transport tax for 2020 has been retained, but legislators plan to change the calculation of the tax payment. Currently, Moscow Law No. 33 dated 07/09/2008 is in force, which provides for the calculation of the transport fee based on the power of the vehicle, measured in horsepower. It is supposed to calculate the transport tax based on the fuel consumed. But for now this is just talk, so let’s turn to Moscow Law No. 33, in which tax rates for transport fees have not changed since 2013.
Taxation rates and objects
Depending on the engine power, jet engine thrust or gross tonnage of vehicles (calculated per horsepower of the vehicle engine), tax rates are established (in rubles).
Transport tax rates based on the Moscow Law “On Transport Tax” are as follows:
|
Name of taxable object |
The tax base (engine power) |
Tax rate (in rubles) |
|
|
Passenger cars |
up to 100 l. With. |
up to 73.55 kW |
|
|
Passenger cars |
over 100 l. With. up to 125 l. With. |
over 73.55 kW to 91.94 kW |
|
|
Passenger cars |
over 125 l. With. up to 150 l. With. |
over 91.94 kW to 110.33 kW |
|
|
Passenger cars |
over 150 l. With. up to 175 l. With. |
over 110.33 kW to 128.7 kW |
|
|
Passenger cars |
over 175 l. With. up to 200 l. With. |
over 128.7 kW to 147.1 kW |
|
|
Passenger cars |
over 200 l. With. up to 225 l. With. |
over 147.1 kW to 165.5 kW |
|
|
Passenger cars |
over 225 l. With. up to 250 l. With. |
over 165.5 kW to 183.9 kW |
|
|
Passenger cars |
over 250 l. With. |
over 183.9 kW |
|
|
Motorcycles and scooters |
up to 14.7 kW |
||
|
Motorcycles and scooters |
over 20 l. With. up to 35 l. With. |
over 14.7 kW to 25.74 kW |
|
|
Motorcycles and scooters |
over 35 l. With. |
over 25.74 kW |
|
|
Buses |
up to 110 l. With. |
up to 80.9 kW |
|
|
Buses |
over 110 l. With. up to 200 l. With. |
over 80.9 kW to 147.1 kW |
|
|
Buses |
over 200 l. With. |
over 147.1 kW |
|
|
Trucks |
up to 100 l. With. |
up to 73.55 kW |
|
|
Trucks |
over 100 l. With. up to 150 l. With. |
over 73.55 kW to 110.33 kW |
|
|
Trucks |
over 150 l. With. up to 200 l. With. |
over 110.33 kW to 147.1 kW |
|
|
Trucks |
over 200 l. With. up to 250 l. With. |
over 147.1 kW to 183.9 kW |
|
|
Trucks |
over 250 l. With. |
over 183.9 kW |
|
|
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms |
(per horsepower) |
(per horsepower) |
|
|
Snowmobiles and motor sleighs |
up to 36.77 kW |
||
|
Snowmobiles and motor sleighs |
over 50 l. With. |
over 36.77 kW |
|
|
up to 100 l. With. |
up to 73.55 kW |
||
|
Boats, motor boats and other water vehicles |
over 100 l. With. |
over 73.55 kW |
|
|
up to 100 l. With. |
up to 73.55 kW |
||
|
Yachts and other motor-sailing vessels |
over 100 l. With. |
over 73.55 kW |
|
|
Jet skis |
up to 100 l. With. |
up to 73.55 kW |
|
|
Jet skis |
over 100 l. With. |
over 73.55 kW |
|
|
Non-self-propelled (towed) vessels for which gross tonnage is determined |
(from each registered ton of gross tonnage) |
||
|
Airplanes, helicopters and other aircraft with engines |
(per horsepower) |
(per horsepower) |
|
|
Airplanes with jet engines |
(per kilogram of traction force) |
||
|
Other water and air vehicles not having engines |
(per vehicle unit) |
||
Terms and procedure for paying transport tax in Moscow in 2020
The deadlines for paying transport tax are different for individuals and organizations.
Starting from 2020, organizations pay transport tax no later than March 1 of the year following the expired tax period.
In this case, advance tax payments are subject to payment by taxpayer organizations no later than the last day of the month following the expired reporting period.
Taxpaying organizations calculate the amount of tax and the amount of advance tax payment independently.
Individual taxpayers pay transport tax no later than December 1 of the year following the expired tax period (as amended by Moscow Law No. 50 of November 24, 2010).
In accordance with the procedure established by the Tax Code of the Russian Federation, excess tax amounts are either counted against regular payments or can be returned to the taxpayer.
It is worth paying attention to the fact that the tax for each vehicle must be paid in full rubles - 50 kopecks are rounded up to the whole ruble. Less than 50 kopecks are not taken into account.
Transport tax benefits in Moscow in 2020
Moscow Law “On Transport Tax” No. 33 dated July 9, 2008 (as amended on November 29, 2017) defines preferential categories that are exempt from payment of transport tax:
1. Organizations that provide services for the transportation of passengers by public urban passenger transport (with the exception of taxis).
2. Residents of the special economic zone of technology-innovation type "Zelenograd" (for vehicles that were registered in them from the moment of inclusion in the register of residents of the special economic zone). The benefit period is 5 years (from the month of vehicle registration).
3. Heroes of the Russian Federation, Heroes of the Soviet Union, as well as citizens awarded the Order of Glory of three degrees (for one vehicle that is registered to citizens of these categories).
4. Veterans and disabled people of the Second World War.
5. Combat veterans and disabled combat veterans (for one vehicle, which is registered to citizens of the specified categories).
6. Disabled people of groups I and II (for one vehicle, which is registered to citizens of the specified categories).
7. Former minor prisoners of concentration camps, ghettos, as well as other places of forced detention created by the Nazis and their allies during the Second World War (for one vehicle that is registered to citizens of these categories).
8. One of the parents or adoptive parents, guardian, trustee of a disabled child (for one vehicle that is registered for citizens of the specified categories).
9. One of the parents or adoptive parents in a large family (for one vehicle, which is registered for citizens of the specified categories).
10. Persons who own passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive (for one vehicle that is registered to citizens of the specified categories).
11. Individuals who are entitled to receive social support in accordance with:
- with the Law of the Russian Federation of May 15, 1991 N 1244-I “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”;
- with federal laws of November 26, 1998 N 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River”;
- with the law of January 10, 2002 N 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site.”
12. Individuals who took part in special risk units and directly participated in the testing of nuclear and thermonuclear weapons, as well as in the elimination of accidents of nuclear installations at weapons and military facilities (for one vehicle that is registered to citizens of the specified categories).
13. Individuals who received (suffered) radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology (for one vehicle that is registered to citizens of the specified categories).
14. One of the guardians of a disabled person since childhood who has been declared incompetent by a court (for one vehicle that is registered to citizens of the specified categories).
Benefits are provided to individuals upon application based on a document confirming the right to the benefit. If a taxpayer has the right to receive benefits on several grounds, he can choose only one basis.
Benefits do not apply to air and water vehicles, as well as to snowmobiles and motor sleighs.
When the right to a benefit arises or is lost (during the tax period), the tax amount is calculated taking into account the coefficient, which is defined as the ratio of the number of complete months preceding the month of the emergence or loss of the right to a benefit to the number of calendar months in the tax period. The coefficient is calculated to three decimal places.
Calculation of transport tax in Moscow in 2020
In order to calculate transport tax in Moscow in 2020, you need to know the calculation formulas. Due to the fact that the tax is levied on cars and other vehicles that are equipped with an engine, the calculation is made on each horsepower.
- tax rate (its size is established in each constituent entity of the Russian Federation, depending on the engine size, year of manufacture of the environmental class);
- tax base (horsepower);
- number of months of ownership (for one calendar year);
- increasing coefficient (for luxury cars worth more than 3 million rubles).
To calculate transport tax in 2020 in Moscow, you must use one of the formulas below:
1. Standard formula:
The amount of transport tax = (Tax rate) x (L. s).
2. Calculation formula if car ownership is less than 1 year:
The amount of transport tax = (Tax rate) x (L. s) x (Number of months of ownership / 12).
3. Calculation formula for luxury cars (worth more than 3 million rubles):
The amount of transport tax = (Tax rate) x (L. s) x (Increasing coefficient).
4. Calculation formula for luxury cars (worth more than 3 million rubles), if the car has been owned for less than 1 year:
The amount of transport tax = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor).
Increasing coefficient (Chapter 28, Article 362 of the Tax Code of the Russian Federation):
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 which no more than 20 years have passed.
If the engine power is indicated in kilowatts, then you need to convert kilowatts to horsepower: 1 kW = 1.35962 hp.
In accordance with the Federal Law of the Russian Federation dated April 2, 2014 No. 52, individuals must submit information about the purchase of a vehicle. Data on the purchase of a vehicle are presented in the form of a message about the availability of a taxable object with the attachment of the necessary documents confirming the purchase of the vehicle. The message is submitted to the tax authority in respect of each taxable item once before December 31 of the year following the expired tax period. In a number of cases, the registration authority independently submits data to the Federal Tax Service on the acquisition of a vehicle by a citizen.
The Tax Service calculates transport tax for individuals. persons
The Federal Tax Service Inspectorate sends out a notification about the amount of transport tax to the place of registration of the tax payer. If you have not received such a notification, then, in accordance with Article 23, paragraph 2.1 of the Tax Code of the Russian Federation, you must independently inform the Federal Tax Service at the place of registration of your place of residence, information about the availability of a vehicle. Please note that the deadline for payment of the transport fee is December 1 of the year following the reporting year. Make sure you pay your transport tax on time in advance.
Legal entities independently calculate transport tax.
Moscow Law “On Transport Tax” No. 33 dated July 09, 2008, as amended on November 2, 2017, applies to vehicles whose location is Moscow. The determination of the location of vehicles is contained in clause 5 of Article 83 of the Tax Code of the Russian Federation.
- for water vehicles (except for small vessels), the location is the place of state registration of the vehicle;
- for air vehicles - the location of the organization or the place of residence (place of stay) of the individual - the owner of the vehicle;
- for other vehicles - the location of the organization (its separate division) or the place of residence (place of stay) of the individual where the vehicle is registered.
For 2019, organizations that pay transport tax must report on the payment of transport tax in the form of filing a declaration approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@.
Starting from 2021 (for the tax period 2020 and subsequent tax periods), taxpayers-organizations do not submit tax returns for transport tax. In order to ensure complete payment of tax by taxpayer-organizations, starting from 2021, tax authorities will transmit to taxpayer-organizations (their separate divisions) at the location of their vehicles, messages about the amounts of tax calculated by tax authorities.
Russia is a large country and quite often the vehicle is used in another region, different from the place of registration of residence of the citizen. According to Article 83 of the Tax Code of the Russian Federation, regardless of the place of use of the vehicle, it is necessary to calculate and pay the transport fee in accordance with the local Law of the region in which the vehicle is registered.
The article was edited in accordance with current legislation 12/12/2019
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Vehicle tax is levied on the basis of Chapter 28 of the Tax Code of the Russian Federation. Provided that the vehicle is state-owned. registration, tax must be paid even if the vehicle is not in use or is under repair.
How to calculate the amount of transport tax?
Easily! You need to multiply the engine power (in horsepower) by the tax rate accepted in your region and multiply by the period (in years). If you want to calculate not for a full year, then the resulting amount must be multiplied by the required number of months and divided by 12.
For example, you own a car with an engine power of 98 hp. s., registered in the Omsk region, where the tax rate is for an engine power of up to 100 hp. With. is 7 rubles. Then the transport tax for 2015 will be:
7 rubles x 98 l. With. = 686 rubles.
We find out the transport tax for a car with a capacity of 75 horsepower, which was registered in the same Omsk region, and was registered in March 2015 (that is, it was registered from March to December - 10 months). Tax rate for the Omsk region, with engine power up to 100 hp. is 7 rubles. This means the payment will be:
7 rubles x 75 l. With. x (10/12) = 437 rubles.
Attention! All estimates are approximate and may vary.