Transport tax rates by regions of Russia in 2021

Transport tax (TN) is a tax designed to compensate for the harmful effects of vehicles on road surfaces and the environment. It is regulated both by Chapter 28 of the Tax Code of the Russian Federation (for federal calculations) and by legislative acts adopted in each individual region (for regional calculations). Legislative acts adopted by regions affect the tax rate, the procedure and terms of payment, and so on.

Let's take a closer look at the information on tax rates for motor vehicles that will be in effect in 2021.

Legislative framework for transport tax

The basics of the transport tax are established in Chapter.
28 Tax Code of the Russian Federation. But being a regional tax, it is largely dependent on decisions made regarding it at the regional level. Regions are given the right to establish:

• Benefits.

Tax benefits are established in different forms. ConsultanPlus experts spoke in detail about all the varieties, and also suggested where to look for information in your region. Get trial access to K+ for free and go to the Ready-made solution.

• Rates with the possibility of increasing or decreasing them, splitting them, or linking them to the year of manufacture or the environmental class of the vehicle. There is a limit for bets on cars with a power of more than 150 hp. pp.: they change no more than 10 times compared to those given in the Tax Code of the Russian Federation. If a region has not established rates, those specified in the Tax Code of the Russian Federation are subject to application there.
• Procedure and deadlines for tax payment by legal entities.

Find out how the procedure and terms for paying TN by companies have changed here.

Most regions of the Russian Federation have adopted corresponding laws. Each of them used their rights in their own way to clarify the procedure for applying transport tax, which is why there are significant differences in all 3 parameters in different regions. They are the largest in terms of bet values.

Important! Hint from ConsultantPlus If your region has not established its own rates, calculate the tax according to... (for more details, see K+).

From time to time, regions adjust their tax rates by amending the relevant laws. Changes can be of various kinds - from the introduction or cancellation of benefits to the replacement of rates (one, several or all existing ones).

Most regions of the Russian Federation adhere to the policy of maintaining rates. But changes in rates nevertheless occur.

Tables of transport tax rates for some regions in 2021, 2020 and 2021 related to passenger vehicles are given in the following sections of our article. They clearly reflect both the variety of bets and the changes that have occurred with the onset of 2021. Rates are indicated in rubles.

What to pay attention to

The tax on the property is payable by the owners, who can act as:

• individuals and legal entities;
• private entrepreneurs (IP).

This type of amount is regional, which is why it must be paid directly at the place of registration of the vehicle. Please note that the tax was introduced back in 2003.

The main economic meaning lies directly in compensating for the damage that is caused daily to the environment, including road surfaces.

In this case, this function is performed by excise taxes on fuel and gasoline. Many foreign states refused, but at the same time replaced it with other types of contributions, namely:

• ecological;
• road or car tax.

Please note that vehicle rates are set by the tax authority. The calculation procedure is carried out on the basis of information received from the movable property registration service.

Transport tax rates by region in 2021

Increased coefficient for expensive cars

In 2021, lawmakers introduced an increased coefficient for calculating the tax on luxury cars. The calculation formula differs depending on the length of ownership of the vehicle (see table).

Please note: when the Ministry of Industry and Trade issues a new list of high-value vehicles and the tax has been paid according to the previous rules, no adjustment is required.
At the following link you can see the official list of cars for 2021 that the Ministry of Industry and Trade considers expensive. When calculating transport tax for 2021, use this list.

The Russian Ministry of Industry and Trade must post lists of cars for which an increasing factor is applied on its website no later than March 1 of each year. Each list is used when calculating transport tax only for the year in which this list was published (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Transport tax rates by region for 2021

Changes from 2021

From 2021, an amendment to Article 362 of the Tax Code of the Russian Federation will come into force. In this regard, the transport tax on passenger cars worth from 3 to 5 million rubles and up to 3 years old is calculated with a minimum increasing factor of 1.1. Reason: Federal Law No. 335-FZ dated November 27, 2017. Previously, this coefficient was applied to passenger cars of the specified value, from the year of manufacture of which 2 to 3 years have passed.

For the same cars, from the year of manufacture of which 1 to 2 years have passed, the increasing factor was 1.3, and for luxury cars less than a year old - 1.5. Thus, the 1.3 and 1.5 increase factors for luxury cars will no longer apply. Accordingly, the transport tax on such cars will be reduced by 20-40%. Here is an explanatory table:

Transport tax rates by region in 2021

Read more about the transport tax declaration in this section .

How to calculate correctly (calculator)

To be able to pre-calculate the amount of transport tax that is subject to mandatory payment, it is recommended to use a specially developed online calculator on the official website of the tax authority.

Using a convenient service you can make calculations:

• for individuals;
• and legal entities.

Let us consider the calculation mechanism for each case separately.

For individuals

In order to calculate the tax in question, individuals will need to:

1. Go to the official portal of the tax authority.
2. Select the transport tax calculation section.
3. Specify personal parameters.
4. Click on “Calculate”.

You should pay attention to what you will need to indicate:

• vehicle characteristics;
• Are there any benefits and privileges?

Based on the generated request, the service will instantly and automatically make the necessary calculations and display the results on the monitor screen.

Please note that the calculations obtained are for informational purposes only and can be used for the first 30 days. In the future, they lose their relevance due to the statute of limitations.

For legal entities

Speaking about legal entities, there are no significant features with the above mechanism of action.

In particular, they can also calculate tax in a similar way. In this case, the mode does not matter (UTII, simplified tax system, etc.) when calculating. The only difference is in reporting.

How to determine how much horsepower a car has?

There are three ways:

1. View tech. car passport or manufacturer's catalog. The catalog indicates the power of all cars of the desired model. If the machine's power is given in kilowatts, then simply multiply the number by 1.35962. This way you will find out the power of the car in hp. With.
2. If not those. I couldn’t find a passport or a catalogue, try to find a dynamometer at a service point and drive the car onto it. Warm up the car, engage first gear and drive off.
   Pick up speed up to 40-50 km per hour, and then go to the highest gear. Press the gas pedal all the way and try to reach maximum engine speed (refer to the dashboard). When the power starts to drop, shift into neutral.

   A special program will record what is happening all this time and give you the value of the car’s power in hp. With. Please note that the measurement may be affected by the condition of the tires, meaning the result may not be accurate.

3. To get an accurate power result, you need to remove the engine from the car and install it on a special device. Unfortunately, this method is difficult and expensive.

For legal entities

Separately, it is worth noting the procedure by which the deadline for payment of transport tax by legal entities is calculated. If a tax period is established for an organization, it must pay advance payments. The deadline for making this payment is set for the last day of the month following the reporting month. The deadline for final tax payment is established at the legislative level, but cannot be made later than February 1 of the year following the reporting tax period.

How to find out the procedure and rules of taxation

You can clarify the tax rates that are fixed for a specific region at the territorial office of the Federal Tax Service. You can also obtain information via the Internet. A special portal developed by tax authorities allows you to determine the key taxation procedure free of charge and without registration. However, the Internet portal does not provide information about the gambling fee.

For information, please follow the link above. Select the type of tax liability, and also determine the tax period for which you need to obtain information. Then you need to select the region you are interested in from the list provided. Click the “Find” button.

The system generates information based on regulations that were adopted by the governments of the regions of Russia regarding tax regulation.

What plays a role in determining the cost of a fuel pump in Russia?

Articles 359 and 361 read:

• taxes depend on the amount of horsepower (“horses”) that the car engine has;
• rates may be set by region.

Also, the rate base may depend on:

• from jet engine thrust;
• from the gross capacity of the vehicle per liter. With.

Installed by whom?

Each region of the Russian Federation can set its own tax rate. The general rates of the Tax Code of the Russian Federation can easily be changed.

Regional taxes: list 2021

As we noted above, regional taxes include obligations credited directly to the budget of a constituent entity of Russia. Such obligations include only three fees. So, regional tax is payments by taxpayers for:

1. Transport.
2. Property.
3. Gambling business.

The key rules for the application of these regional taxes in the Russian Federation are established by deputies of the constituent entities. Consequently, the rules defined for one region may differ significantly from the rules established for another region. Let's consider the features of each obligation from the list of regional taxes.