All owners of vehicles are required to pay transport tax (hereinafter referred to as TN). The procedure for calculating the toll involves including data on the length of ownership of the car in the formula.
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But what if the car was purchased quite recently, as in this case, when buying a car, will the tax be calculated and when will it have to be paid?
For calculations, not only the service life of the car is taken into account, but also its power, as well as the regional rate adopted by the federal authorities.
The deadlines for payment and receipt of notifications from the tax service are established by the state and are the same for the entire country.
What indicators determine the amount of transport tax?
If you owned one passenger car all year (average in cost and not included in the list of preferential vehicles), you can calculate the transport tax for the car for 2021 using the formula:
According to this scheme, the tax is calculated per year per horsepower of a car engine.
If you have owned the car for less than a year, the cost of the car exceeds 3 million rubles. or you are entitled to benefits and deductions for transport tax, the calculation formula for determining the amount of transport tax for 2021 will become more complicated:
Read about increasing transport tax coefficients here.
In some regions, intermediate (intra-annual) payments for transport tax are provided. We will reveal the nuances of their calculation further.
What is a transport fee?
After you register your car, you need to pay tax. Citizens need to report once a year, and organizations submit a report once a quarter.
Tax rates are different for each region. The sizes are determined by local authorities.
4 conditions for payment set by local authorities:
- when to make a contribution;
- payment amount;
- privileges;
- forms of certificates for submission to the Federal Tax Service.
Organizations decide for themselves how cars should be taxed. The inspectorate sends notifications to individuals. The tax office itself sends out notifications about taxable cars to citizens.
Intra-annual payments: how to determine the amount
A mention in regional regulations of the need to make advance payments for transport tax will require:
- calculating their amount;
- timely submission to the budget (within the deadlines established by regional regulations);
- reduction at the end of the year in the amount of tax on advances paid.
Advance payments are calculated as follows:
We'll show you how to calculate advances and taxes for a car for the year using an example.
Using practical examples from our website, you can quickly master the techniques of tax and other calculations:
- “Calculation of VAT when importing goods - an example”;
- “Accrual of sick leave - an example”;
- "Calculating the number of vacation days - an example."
Truck and car: we calculate advances and the total tax amount
An example will help us understand the calculation of intra-annual payments (advances) and determining the amount of tax after the end of the year.
Zelenaya Polyana LLC has two cars on its balance sheet. The company transfers quarterly advances and, taking them into account, determines the final tax amount. The data for calculation (according to the regional regulatory legal acts) and the calculated amounts of advances are presented in the table:
| Vehicle | Tax base, l. With. | Tax rate, rub./l. With. | Amount of advance payment, rub. |
| GAZ-53 | 180 | 50 | ¼ × 180 ×50= 2 250 |
| Volkswagen Passat | 220 | 75 | ¼ × 220 × 75= 4 125 |
| Total | 6 375 | ||
Every quarter, Zelenaya Polyana LLC sent 6,375 rubles to the budget. At the end of the year, you will have to pay the remaining amount of your annual tax liability:
(180 × 50 + 220 × 75) - (6,375 + 6,375 + 6,375) = 6,375 rubles.
Thus, at the end of the year you need to pay an amount equal to the quarterly advance payment. This rule is valid for the case where the taxpayer owned the vehicle for the entire year and the data for calculating the tax (rates, engine power, etc.) remained unchanged.
The deadlines for paying transport tax and advances on it have changed. Find out exactly how in the ready-made solution from ConsultantPlus by receiving trial demo access to the K+ system. It's free.
The procedure for paying transport tax by citizens of the Russian Federation
is established by Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on tax.
Transport tax – regional tax
Transport tax is required to be paid by owners of vehicles on the territory of the relevant constituent entity of the Russian Federation.
When establishing a transport tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation.
When establishing a transport tax, the laws of constituent entities of the Russian Federation may also provide for certain tax benefits and grounds for their use by the taxpayer in a given constituent entity of the Russian Federation.
Taxpayers of transport tax
Taxpayers of transport tax are citizens on whom vehicles are registered, recognized as an object of taxation in accordance with Article 358 “Object of taxation” of Chapter 28 “Transport tax” of the Tax Code of the Russian Federation.
Objects of taxation with transport tax:
- cars, motorcycles, scooters, buses and
- other self-propelled machines and mechanisms on pneumatic and caterpillar tracks,
- airplanes, helicopters,
- motor ships, yachts, sailing ships, boats,
- snowmobiles, motor sleighs,
- motor boats, jet skis,
- non-self-propelled (towed vessels) and
- other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.
Article 358 “Object of taxation” of Chapter 28 “Transport tax” of the Tax Code of the Russian Federation
The following are not subject to transport tax:
- rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;
- passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;
- fishing sea and river vessels;
- passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;
- tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products;
- vehicles owned by the right of operational management to federal executive authorities, where military and (or) equivalent service is legally provided for;
- vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by an authorized body;
- airplanes and helicopters of air ambulance and medical services;
- ships registered in the Russian International Register of Ships;
- offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.
Tax base for calculating transport tax
Article 359 “Tax base” of Chapter 28 “Transport tax” of the Tax Code of the Russian Federation
The tax base for calculating transport tax is determined:
- in relation to vehicles with engines (except for vehicles specified in the following paragraphs), as the engine power in horsepower;
- in relation to air vehicles for which the thrust of a jet engine is determined - as the nameplate static thrust of the jet engine (the total nameplate static thrust of all jet engines) of the aircraft at take-off mode in terrestrial conditions in kilograms of force;
- in relation to non-self-propelled (towed) water vehicles for which gross tonnage is determined - as gross tonnage in registered tons ;
- in relation to water and air vehicles not specified above - as a unit of vehicle .
In relation to the above vehicles, the tax base is determined separately for each type of vehicle.
Tax and reporting periods for payment of transport tax
Article 360 “Tax period. Reporting period" of Chapter 28 "Transport tax" of the Tax Code of the Russian Federation
The tax period for payment of transport tax by individuals is a calendar year. Reporting periods for taxpayer organizations are the first quarter, second quarter, and third quarter.
When establishing a tax, legislative (representative) bodies of constituent entities of the Russian Federation have the right not to establish reporting periods. All of us, vehicle owners, are already accustomed to the fact that every year we receive from the tax office a notification about the need to pay transport tax and even a receipt for payment of transport tax.
Citizens of the Russian Federation do not calculate transport tax on their own.
This is regulated by paragraph 3 of Article 363 “Procedure and terms for payment of tax and advance payments of tax” of the Tax Code of the Russian Federation. But enterprises are required to independently calculate transport tax. In some regions, it is established that transport tax is paid at the end of the year, as, for example, in Moscow.
Law of Moscow dated July 9, 2008 No. 33.
In the Moscow region, enterprises are required to make advance payments for transport tax based on the results of each quarter.
paragraph 1 of article 2 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ
This procedure for paying transport tax is prescribed in the Tax Code:
- in paragraph 2 of Article 360 “Tax period. Reporting period" of the Tax Code of the Russian Federation,
- in paragraph 2.1 of Article 362 “The procedure for calculating the amount of tax and the amount of advance payments for tax” of the Tax Code of the Russian Federation and
- in paragraphs 1 and 2 of Article 363 “Procedure and deadlines for payment of tax and advance payments of tax” of the Tax Code of the Russian Federation.
The amount of the advance payment for transport tax is equal to ¼ of the annual tax amount, in accordance with paragraph 2.1 of Article 362 “The procedure for calculating the amount of tax and the amount of advance payments for tax” of the Tax Code of the Russian Federation.
Transport tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.
Procedure for calculating transport tax in 2021
The procedure for calculating transport tax is defined in Article 362 “The procedure for calculating the amount of tax and the amount of advance payments for tax” of the Tax Code of the Russian Federation and in the relevant regional laws.
In accordance with the Tax Code of the Russian Federation, transport tax for the full year is calculated using the formula:
Annual amount of transport tax | = | The tax base | × | Tax rate | × | Increasing factor for expensive cars |
transport tax in 2021 for an incomplete year using the vehicle utilization rate using the following formula:
Amount of transport tax for less than a year | = | The tax base | × | Transport tax rate | × | Increasing factor for expensive cars | × | Number of months during which the vehicle was registered to the owner / 12 months |
Tax base for calculating transport tax
The tax base for calculating transport tax is defined in Article 359 “Tax Base” of the Tax Code of the Russian Federation. Depending on the type of vehicle it is:
- engine power in horsepower - for vehicles with engines;
- gross tonnage in registered tons - for non-self-propelled (towed) water vehicles;
- vehicle unit – for other water and air vehicles.
Rates for calculating transport tax
The basic rates of transport tax are established by paragraph 1 of Article 361 “Tax Rates” of the Tax Code of the Russian Federation. Based on these basic rates, regional authorities set specific transport tax rates. Therefore, in the regions of the Russian Federation, transport tax rates are different .
paragraph 2 of Article 356 “General Provisions” of the Tax Code of the Russian Federation.
Basic transport tax rates for 2020
Object of taxation by transport tax | Basic transport tax rate |
| Passenger cars with engine power up to 100 hp. | 2.5 rub. for 1 hp |
| Passenger cars with engine power from 100 to 150 hp. | 3.5 rub. for 1 hp |
| Passenger cars with engine power from 150 to 200 hp. | 5 rub. for 1 hp |
| Passenger cars with engine power from 200 to 250 hp. | 7.5 rub. for 1 hp |
| Passenger cars with engine power over 250 hp. | 15 rub. for 1hp |
| Motorcycles and scooters with engine power up to 20 hp. | 1 rub. for 1 hp |
| Motorcycles and scooters with engine power from 20 to 35 hp. | 2 rub. for 1 hp |
| Motorcycles and scooters with engine power over 35 hp. | 5 rub. for 1 hp |
| Buses with engine power up to 200 hp. | 5 rub. for 1 hp |
| Buses with engine power over 200 hp. | 10 rub. for 1 hp |
| Trucks with engine power up to 100 hp. | 2.5 rub. for 1 hp |
| Trucks with engine power from 100 to 150 hp. | 4 rub. for 1 hp |
| Trucks with engine power from 150 to 200 hp. | 5 rub. for 1 hp |
| Trucks with engine power from 200 to 250 hp. | 6.5 rub. for 1 hp |
| Trucks with engine power over 250 hp. | 8.5 rub. for 1 hp |
| Other self-propelled vehicles, pneumatic and tracked machines and mechanisms | 2.5 rub. for 1 hp |
| Snowmobiles and motor sleighs with engine power up to 50 hp. | 2.5 rub. for 1 hp |
| Snowmobiles and motor sleighs with engine power over 50 hp. | 5 rub. for 1 hp |
| Boats, motor boats and other water vehicles with engine power up to 100 hp. | 10 rub. for 1 hp |
| Boats, motor boats and other water vehicles with engine power over 100 hp. | 20 rub. for 1 hp |
| Yachts and other sailing-motor vessels with engine power up to 100 hp. | 20 rub. for 1 hp |
| Yachts and other sailing-motor vessels with engine power over 100 hp. | 40 rub. for 1 hp |
| Jet skis with engine power up to 100 hp. | 25 rub. for 1 hp |
| Jet skis with engine power over 100 hp. | 50 rub. for 1 hp |
| Non-self-propelled (towed) vessels for which gross tonnage is determined | 20 rub. for 1 reg. T |
| Airplanes, helicopters and other aircraft with engines | 25 rub. for 1 hp |
| Airplanes with jet engines | 20 rub. for 1 kgf |
| Other water and air vehicles not having engines | 200 rub. for 1 vehicle |
Procedure for calculating advance payments for transport tax
A number of regions have established quarterly reporting periods for transport tax. If such a procedure has been introduced in your region, you are required to calculate advance payments and the total amount of transport tax payable for the reporting year.
The formula for calculating transport tax will be as follows:
Transport tax payable for the year | = | Annual amount of transport tax | – | Amount of advance payments transferred during the year |
If the amount of transport tax is in kopecks, round it according to the rules of arithmetic. That is, values less than 50 kopecks are discarded, and values 50 kopecks and more are rounded to the full ruble.
paragraph 6 of article 52 “Procedure for calculating tax” of the Tax Code of the Russian Federation.
Period of use of the vehicle for calculating transport tax
You must pay transport tax from the month of registration to the month of deregistration of the vehicle.
The period of use of the vehicle is the number of months of ownership of the vehicle, that is, when it was registered to you. This is important when calculating transport tax if you have been the owner for less than 1 year.
The month in which the vehicle was registered and the month in which it was deregistered are considered full months. If you registered and deregistered a vehicle within one month, use one (1) month in your calculation.
Transport tax if the vehicle is not used
Be sure to deregister your vehicle with the traffic police:
- if you are not using your vehicle,
- your car was damaged in an accident and cannot be restored,
- is being stolen
- the car is written off from the balance sheet.
Otherwise you will have to pay transport tax. If your vehicle is stolen, you definitely need to take a police certificate and provide it to the tax office.
You will not have to pay vehicle tax while searching for a vehicle.
letter of the Ministry of Finance of Russia dated 04/23/2015 No. 03-05-06-04/23454 and letter of the Federal Tax Service dated 01/15/2015 No. BS-3-11/ [email protected] , letter of the Ministry of Finance of Russia dated 08/09/2013 No. 03-05-04- 04/32382.
Increasing factor for expensive cars when calculating transport tax
Since 2014, increasing coefficients have been introduced for calculating transport tax for cars costing over 3 million rubles. And in 2021, the amount of transport tax is calculated taking into account this increasing coefficient:
Clause 2 of Article 362 “The procedure for calculating the amount of tax and the amount of advance payments for tax” of the Tax Code of the Russian Federation
Calculation of the amount of transport tax taking into account the increasing coefficient | |
| Mid-priced passenger car | Increasing factor |
| from 3 million to 5 million rubles inclusive, from the year of issue of which 2 to 3 years have passed | 1,1 |
| from 3 million to 5 million rubles inclusive, from the year of issue of which 1 to 2 years have passed | 1,3 |
| from 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of issue | 1,5 |
| from 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of issue | 2 |
| from 10 million to 15 million rubles inclusive, no more than 10 years have passed since the year of issue | 3 |
| from 15 million rubles, no more than 20 years have passed since the year of issue | 3 |
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 calculating transport tax 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 , to which an increasing factor is applied 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.
Clause 2 of Article 362 “The procedure for calculating the amount of tax and the amount of advance payments for tax” of the Tax Code of the Russian Federation
Determining the period of ownership of a vehicle for calculating transport tax
The month of registration (deregistration) of the vehicle is taken as a full month:
- if the vehicle was registered before the 15th day of the corresponding month inclusive, or
- 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 (de-registration) of the vehicle is not taken into account when determining the period of ownership of the vehicle:
- if the vehicle was registered after the 15th day of the corresponding month or
- deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive.
Procedure and deadlines for payment of transport tax
Article 363 “Procedure and deadlines for payment of tax and advance payments of tax” of the Tax Code of the Russian Federation
Payment of transport tax and advance payments for transport tax is made by taxpayers to the local budget at the location of the vehicles.
The procedure and terms for payment of transport tax and advance payments for transport tax for taxpayer organizations are established by the laws of the constituent entities of the Russian Federation.
In this case, the deadline for paying the tax cannot be set earlier than the deadline provided for in paragraph 3 of Article 363.1 of the Tax Code of the Russian Federation:
“Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period.”
Transport tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.
Taxpayers - individuals pay transport tax on the basis of a tax notice sent by the tax authority. In this case, sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.
Refund (offset) of the amount of overpaid (collected) transport tax in connection with the recalculation of the amount of transport tax is carried out for the period of such recalculation in the manner established by Articles 78 “Offset or refund of amounts of overpaid taxes, fees, penalties, fines” and 79 “Return of amounts excessively collected taxes, fees, penalties and fines” of the Tax Code of the Russian Federation.
Procedure for submitting a tax return for transport tax
, taxpaying organizations submit a transport tax return to the tax office at the location of the vehicles.
Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period.
Taxpayers - individuals pay transport tax no later than December 1 of the year following the expired tax period.
If you have any questions about the violation of your rights, or you find yourself in a difficult life situation, then an online duty lawyer is ready to advise you on this issue for free.
TAXES AND TAX DEDUCTIONS
Results
To calculate the transport tax for a car for the year , you need to find out the tax rate from the regional law and multiply it by the engine power indicated in the vehicle passport. This amount should then be adjusted for special factors and amounts of deductions and benefits to which the taxpayer was entitled in the reporting year.
Sources: Tax Code of the Russian Federation
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
The influence of the registration of the vehicle owner on the payment amount
Depending on the place of registration of the car, the tax rates may vary.
- Note. At the moment, to register a car, you can contact any department of the traffic police, but you will still have to pay the transport tax according to the owner’s registration.
That is, if the owner is registered in Moscow, and the numbers are received in Simferopol, then he will pay at Moscow rates. Read also the article: → “Procedure and deadline for payment of transport tax in 2021.”
