Transport tax in St. Petersburg in 2020-2021 - who has benefits?

Transport tax is a fee paid to the local budget of the region by the owners of all vehicles equipped with an engine. It is intended to compensate for damage caused by vehicles to the environment and road surfaces. The peculiarity of this tax lies in its regional status. Therefore, the authorities of each subject of the Russian Federation are authorized to individually establish the nuances of its collection - the rate, payment terms, circle of beneficiaries. Next, we will consider how transport tax is paid in St. Petersburg in 2021: the size of the tax rate, the nuances of calculation and collection.

Transport tax rates in St. Petersburg

For a year

FILES

Note to the table: the values ​​​​are given in St. Petersburg for 2021, 2021, 2021, 2021, 2021, 2021. To select rates for a specific year, use the selector.

According to the Federal Tax Service, 2.18 million vehicles are registered in St. Petersburg. Owners of this equipment, data on which are obtained from the registration authorities, are required to pay transport tax. In the northern capital, rates and payment procedures are fixed by law dated November 4, 2002 No. 487-53.

Other organizations

• city ​​of Sevastopol

  Calculation of the amount of transport tax in the region - the city of Sevastopol. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Republic of Crimea

  Calculation of the amount of transport tax in the region - Republic of Crimea. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Yamalo-Nenets Autonomous Okrug

  Calculation of the amount of transport tax in the region - Yamalo-Nenets Autonomous Okrug. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Chukotka Autonomous Okrug

  Calculation of the amount of transport tax in the region - Chukotka Autonomous Okrug. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Khanty-Mansiysk Autonomous Okrug-Yugra

  Calculation of the amount of transport tax in the region - Khanty-Mansiysk Autonomous Okrug-Ugra. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Jewish Autonomous Region

  Calculation of the amount of transport tax in the region - Jewish Autonomous Region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Saint Petersburg

  Calculation of the amount of transport tax in the region - St. Petersburg. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Moscow city

  Calculation of the amount of transport tax in the region - the city of Moscow. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Yaroslavl region

  Calculation of the amount of transport tax in the region - Yaroslavl region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Transbaikal region

  Calculation of the amount of transport tax in the region - Trans-Baikal Territory. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Chelyabinsk region

  Calculation of the amount of transport tax in the region - Chelyabinsk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Ulyanovsk region

  Calculation of the amount of transport tax in the region - Ulyanovsk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Tyumen region

  Calculation of the amount of transport tax in the region - Tyumen region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Tula region

  Calculation of the amount of transport tax in the region - Tula region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Tomsk region

  Calculation of the amount of transport tax in the region - Tomsk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

  Read also:  Request for documents (information) by tax authorities

• Tver region

  Calculation of the amount of transport tax in the region - Tver region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Tambov Region

  Calculation of the amount of transport tax in the region - Tambov region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Smolensk region

  Calculation of the amount of transport tax in the region - Smolensk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Sverdlovsk region

  Calculation of the amount of transport tax in the region - Sverdlovsk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Sakhalin region

  Calculation of the amount of transport tax in the region - Sakhalin region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Saratov region

  Calculation of the amount of transport tax in the region - Saratov region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Samara Region

  Calculation of the amount of transport tax in the region - Samara region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Ryazan Oblast

  Calculation of the amount of transport tax in the region - Ryazan region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Rostov region

  Calculation of the amount of transport tax in the region - Rostov region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Pskov region

  Calculation of the amount of transport tax in the region - Pskov region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Perm region

  Calculation of the amount of transport tax in the region - Perm region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Penza region

  Calculation of the amount of transport tax in the region - Penza region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Oryol Region

  Calculation of the amount of transport tax in the region - Oryol region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Orenburg region

  Calculation of the amount of transport tax in the region - Orenburg region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Omsk region

  Calculation of the amount of transport tax in the region - Omsk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

  Read also:  Tax period in a payment order, or How to fill out field 107

• Novosibirsk region

  Calculation of the amount of transport tax in the region - Novosibirsk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Novgorod region

  Calculation of the amount of transport tax in the region - Novgorod region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Nizhny Novgorod Region

  Calculation of the amount of transport tax in the region - Nizhny Novgorod region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Murmansk region

  Calculation of the amount of transport tax in the region - Murmansk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Moscow region

  Calculation of the amount of transport tax in the region - Moscow region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Magadan Region

  Calculation of the amount of transport tax in the region - Magadan region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Lipetsk region

  Calculation of the amount of transport tax in the region - Lipetsk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Leningrad region

  Calculation of the amount of transport tax in the region - Leningrad region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kursk region

  Calculation of the amount of transport tax in the region - Kursk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kurgan region

  Calculation of the amount of transport tax in the region - Kurgan region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kostroma region

  Calculation of the amount of transport tax in the region - Kostroma region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kirov region

  Calculation of the amount of transport tax in the region - Kirov region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kemerovo region

  Calculation of the amount of transport tax in the region - Kemerovo region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kamchatka Krai

  Calculation of the amount of transport tax in the region - Kamchatka Territory. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kaluga region

  Calculation of the amount of transport tax in the region - Kaluga region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kaliningrad region

  Calculation of the amount of transport tax in the region - Kaliningrad region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Irkutsk region

  Calculation of the amount of transport tax in the region - Irkutsk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Ivanovo region

  Calculation of the amount of transport tax in the region - Ivanovo region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Voronezh region

  Calculation of the amount of transport tax in the region - Voronezh region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Vologda Region

  Calculation of the amount of transport tax in the region - Vologda region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Volgograd region

  Calculation of the amount of transport tax in the region - Volgograd region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Vladimir region

  Calculation of the amount of transport tax in the region - Vladimir region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Bryansk region

  Calculation of the amount of transport tax in the region - Bryansk region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Belgorod region

  Calculation of the amount of transport tax in the region - Belgorod region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Astrakhan region

  Calculation of the amount of transport tax in the region - Astrakhan region. Calculation for any type of vehicle with any power. Luxury tax calculation.

  Read also:  Documentation and accounting of depreciation of fixed assets

• Arkhangelsk region and Nenets Autonomous Okrug

  Calculation of the amount of transport tax in the region - Arkhangelsk region and Nenets Autonomous Okrug. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Amur region

  Calculation of the amount of transport tax in the region - Amur region. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Khabarovsk region

  Calculation of the amount of transport tax in the region - Khabarovsk Territory. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Stavropol region

  Calculation of the amount of transport tax in the region - Stavropol Territory. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Primorsky Krai

  Calculation of the amount of transport tax in the region - Primorsky Territory. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Krasnoyarsk region

  Calculation of the amount of transport tax in the region - Krasnoyarsk Territory. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Krasnodar region

  Calculation of the amount of transport tax in the region - Krasnodar Territory. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Altai region

  Calculation of the amount of transport tax in the region - Altai Territory. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Chuvash Republic

  Calculation of the amount of transport tax in the region - Chuvash Republic. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Chechen Republic

  Calculation of the amount of transport tax in the region - Chechen Republic. Calculation for any type of vehicle with any power. Luxury tax calculation.

• The Republic of Khakassia

  Calculation of the amount of transport tax in the region - Republic of Khakassia. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Udmurt republic

  Calculation of the amount of transport tax in the region - Udmurt Republic. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Tyva Republic

  Calculation of the amount of transport tax in the region - Republic of Tyva. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Republic of Tatarstan

  Calculation of the amount of transport tax in the region - Republic of Tatarstan. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Republic of North Ossetia-Alania

  Calculation of the amount of transport tax in the region - Republic of North Ossetia-Alania. Calculation for any type of vehicle with any power. Luxury tax calculation.

• The Republic of Sakha (Yakutia)

  Calculation of the amount of transport tax in the region - Republic of Sakha (Yakutia). Calculation for any type of vehicle with any power. Luxury tax calculation.

• The Republic of Mordovia

  Calculation of the amount of transport tax in the region - Republic of Mordovia. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Mari El Republic

  Calculation of the amount of transport tax in the region - Republic of Mari El. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Komi Republic

  Calculation of the amount of transport tax in the region - Komi Republic. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Republic of Karelia

  Calculation of the amount of transport tax in the region - Republic of Karelia. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Karachay-Cherkess Republic

  Calculation of the amount of transport tax in the region - Karachay-Cherkess Republic. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Republic of Kalmykia

  Calculation of the amount of transport tax in the region - Republic of Kalmykia. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Kabardino-Balkarian Republic

  Calculation of the amount of transport tax in the region - Kabardino-Balkarian Republic. Calculation for any type of vehicle with any power. Luxury tax calculation.

• The Republic of Ingushetia

  Calculation of the amount of transport tax in the region - Republic of Ingushetia. Calculation for any type of vehicle with any power. Luxury tax calculation.

• The Republic of Dagestan

  Calculation of the amount of transport tax in the region - Republic of Dagestan. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Altai Republic

  Calculation of the amount of transport tax in the region - Altai Republic. Calculation for any type of vehicle with any power. Luxury tax calculation.

• The Republic of Buryatia

  Calculation of the amount of transport tax in the region - Republic of Buryatia. Calculation for any type of vehicle with any power. Luxury tax calculation.

• Republic of Bashkortostan

  Calculation of the amount of transport tax in the region - Republic of Bashkortostan. Calculation for any type of vehicle with any power. Luxury tax calculation.

Tax calculation and payment deadlines for organizations

Legal entities registered in St. Petersburg must make advance payments.

Advance refers to the amounts transferred by a legal entity to the treasury during the tax year. They are paid three times: for the previous quarter no later than April 30, July 31 and October 31. Advances are calculated based on the estimated tax amount for the year. Interim contributions equal to 25% of the total payment.

The portion of obligations remaining unpaid after the transfer of advances must be received by February 10.

Deadline for payment of transport tax for legal entities in 2021:

• for 2021 - no later than February 10, 2020
• for the 1st quarter of 2021 - no later than April 30, 2020
• for the 2nd quarter of 2021 (6 months) - no later than July 31, 2021
• for the 3rd quarter of 2021 (9 months) - no later than October 31, 2021
• for the 4th quarter and the whole of 2021 - no later than February 10, 2021

Payers, object of taxation and basis for calculation

These provisions are established in Chapter 28 of the Tax Code of the Russian Federation:

• Taxpayers are the owners of vehicles for which they are registered in accordance with the law. TS is understood according to Art. 358 of the Tax Code of the Russian Federation not only cars (both cars and trucks), but also motorcycles, airplanes and helicopters, motor ships, yachts, motor boats, and jet skis. These vehicles are subject to taxation;
• tax base – horsepower for vehicles with engines. For other vehicles, the base is determined in the manner specified in the Tax Code of the Russian Federation;
• the tax period is a year, in addition, advance payments must be calculated for each quarter;
• the amount of tax is calculated using the formula: tax base X tax rate;
• for expensive new passenger cars (costing over 3 million), increasing coefficients are established in Art. 362 Tax Code of the Russian Federation;
• The tax is paid to the local budget at the location of the vehicle;
• the advance payment is 1/4 of the tax amount for the year;
• The payment deadline for individuals is until December 1 of the year following the reporting year.

Rules and deadlines for paying taxes for individuals

Every citizen who has registered a vehicle that belongs to him must pay tax on the basis of a notification that will be sent to him from the Federal Tax Service. This document is sent on the basis of information received by the Federal Tax Service over the past year. It displays information on tax objects, applied rates and benefits. A notification is sent to your residential address.

If all the data in it is true, individuals must make payment no later than the nearest December 1st. In case of delay in payment, a fine equal to 1/300 of the refinancing rate accepted in the Russian Federation is charged daily for the entire amount of the debt.

Deadline for payment of transport tax for individuals in 2021:

• for 2021 - no later than December 1, 2020
• for 2021 - no later than December 1, 2021

Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.

What to expect from 2018

Transport tax is a very good “feeder” for the state. Today there are about 15 billion cars running on the roads in the world, and the other day it was reported that the forecast for 2050 is already 50 billion. And here we come to the previously “missed” question - how to control all this? Frankly speaking, almost nothing. That is why (to a large extent, at least) the Russian bureaucratic fraternity is holding on to this tax.

Add to this the constant comparison conversations about how much a kilometer of road costs “for them” and how much for us. The difference is 5-8 times, not in our favor, of course.

Hence the conclusion that in 2021 we won’t have to expect any drastic changes for the better:

• FIFA World Cup (in October 2017 it was reported that the budget was exceeded by 35 billion);
• Commissioning of the Crimean Bridge - at first they were going to launch trains in the summer of 2019, and now only in December;
• And in general, the year will be difficult, despite all the assurances that the country is on the rise, we still have to pay 1.5 billion rubles to save these bankrupt banks - FC Otkritie and B&N Bank.

In general, there will only be increases. It is impossible to say exactly which ones; much depends on the policies and management talent of the regional authorities. But here is an approximate growth table:

Please note the trend: owners of cars with less power will have to pay more.

One consolation is that there are presidential elections ahead, and according to Russian tradition, no taxes are raised before the elections. Where, on the contrary, do you need to wait for additional payments. So the Moscow government is going to increase Muscovites’ pensions by 3,000 rubles in 2018. There are also elections for the mayor of the city. No, Sobyanin, apparently, is an excellent leader, but why arrange this promotion “for yourself” if you are going to go for the next term. Do it after and it won't cost you.

Benefits for individuals

In St. Petersburg, an extensive list of tax benefits has been introduced for citizens who own transport. Here is a list of groups of city residents who have the right to use a reduced rate or exemption from the need to pay:

• Holders of the star of the Hero of the USSR or the Russian Federation, full holders of the Order of Glory or Labor Glory, Heroes of Labor or Socialist Labor;
• veterans and disabled combat veterans;
• disabled people (groups I, II);
• radiation victims in Chernobyl, at Mayak Production Association;
• guardians of disabled children;
• owners of cars and motorcycles manufactured in the USSR before 1990;
• citizens aged 60 or 55 years (men and women, respectively);
• spouses of those killed while performing the duties of employees of fire protection or internal affairs and state security agencies;
• guardians in large families.

FILESOpen the table of transport tax benefits in St. Petersburg

Who is taxed from?

Persons who own the vehicle are required to pay tax. However, there are exceptions to the rule. Article 357 of the Tax Code of the Russian Federation states that contributions to the budget are not required to be made :

• FIFA and its subsidiaries specified in the current legislation;
• national football institutions;
• Organizing Committee "Russia-2018" and its subsidiaries;
• suppliers of FIFA goods and services.

The norm applies only to vehicles that belong to the above organizations by right of ownership and are used only for the purpose of carrying out a number of activities specified in Federal Law No. 108 of June 7, 2013 .

Tax base and duration of the reporting period

Depending on the type of vehicle, the calculation of the tax base may differ . The specifics of its definition are enshrined in Article 359 of the Tax Code of the Russian Federation . If a person owns:

• by road transport, the base will be engine power in horsepower;
• for water transport other than self-propelled, the base will be calculated as gross tonnage in registered tons;
• in air transport, the base is defined as the statistical thrust of the engine.

In other situations, the base size is determined as a vehicle unit. It should be remembered that the indicator is generated separately for each vehicle .

To timely close obligations to the state, the vehicle owner must know the tax period . For this type of deduction it is 1 year . A similar rule is enshrined in Article 360 ​​of the Tax Code of the Russian Federation . The tax period for organizations differs from the classic value of the indicator. They recognize the time periods from the 1st to the 3rd quarter.

Subjects of the Russian Federation can independently set their tax period . To familiarize yourself with the value of the indicator in St. Petersburg, you need to refer to the Law “On Transport Tax (as amended as of June 30, 2021)” . Having carefully studied the regulatory legal act, the car owner will find out that the reporting period for the region does not differ from the generally accepted norms enshrined in Article 360 ​​of the Tax Code of the Russian Federation .

Who receives benefits?

To ease the financial burden of citizens, the state has established a list of benefits that allow them to reduce the amount of transport tax or avoid paying it altogether. The list of categories of citizens who can count on a reduction in the amount of deductions is also fixed at the regional level. In St. Petersburg and the region, the list of beneficiaries is fixed in the same legal acts that regulate the tax rate. The following categories of citizens living in the territory of a constituent entity of the Russian Federation can avoid paying fees to the budget :

• awarded the title Hero of the USSR, Hero of Russia, Hero of Socialist Labor;
• WWII veterans;
• participated in other hostilities;
• parents, guardians or adoptive parents raising more than 4 children under 18 years of age;
• disabled people of the Second World War;
• who became disabled during other hostilities;
• spouses of military personnel or persons in government service;
• other categories of citizens specified in the Law of St. Petersburg “On Transport Tax”.

Sometimes entering a certain category of citizens is not enough to receive benefits. The law also establishes requirements for vehicles owned by citizens . Typically, benefits apply only to 1 car that meets the horsepower standard.

To find out the exact list of requirements, you need to carefully study the Law of St. Petersburg “On Transport Tax” and a similar norm adopted by the authorities of the Leningrad region.

Bet amount

To determine the contribution to the budget, the road tax rate in St. Petersburg must be known. For the tax, the general value of the indicator . It is enshrined in Article 361 of the Tax Code of the Russian Federation . However, the law allows regions to independently set the value of the indicator. For this reason, in order to find out the amount of deductions, it is imperative to familiarize yourself with local legislation.

A subject of the Russian Federation may, at its discretion, reduce the size of the indicators enshrined in Article 361 of the Tax Code of the Russian Federation . However, you can reduce the rate by no more than 10 times. If the region has not independently established the value of the indicator, the tax is paid in accordance with the requirements of the Tax Code of the Russian Federation.

Providing a declaration

According to Article 80 of the Tax Code of the Russian Federation , persons obliged to make contributions to the budget must provide a declaration for each tax . Transport tax is no exception to the rule. If the taxpayer is an organization, it must submit a declaration no later than February 1 of the year following the reporting period. The rule is fixed by Article 363.1 of the Tax Code of the Russian Federation .

Today, there are several ways to submit a declaration to the tax office. All of them are recorded in Article 80 of the Tax Code of the Russian Federation . According to the provisions of the regulatory legal act, the document can be delivered to the tax service:

• during a personal visit to a branch of the organization;
• by registered mail with a mandatory list of attachments;
• taxpayer representative;
• by sending via the Internet.

In order for tax officials to accept a declaration, it must be drawn up in accordance with established rules . They are enshrined in Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] dated 02/20/1012 .