Transport tax rates by region in 2021: table

There are two provisions about which there is no and cannot be any dispute - whether it is necessary to pay money for what you use, and whether it is necessary to provide a report on the funds collected.

In this regard, no one doubts whether it is necessary to collect money from road users - it is absolutely necessary.

Another thing is that we all use the roads, everyone needs them, but since non-motorists are too ephemeral a category, you still don’t know how to approach it with this transport tax, it is customary to collect it only from vehicle owners.

This, in principle, is not entirely fair, but it is logical. Yes, here, God willing, we can sort things out with the drivers, and here we have the problem of “a cart and a small cart,” but how can we explain to the entire population that they have to pay for the roads.

Therefore, while non-drivers are “excluded”, if you don’t have a car, you don’t pay transport tax. Moreover, you will not have to pay if you have a vehicle, but it is not yet registered. But, as soon as the registration is completed, then that’s it – “the tax has gone.” For the current year it will need to be paid before the end of next year.

Tax rates

Rates and benefits are established by the law of the subject of the Russian Federation in which the car is registered with the State Traffic Safety Inspectorate (clause 1 of Article 361 of the Tax Code of the Russian Federation). You can find out the rates and benefits established by the law of your region using the service “Reference information on rates and benefits for property taxes”, posted on the official website of the Federal Tax Service on the Internet (https://www.nalog.ru/rn77/service/tax/ ). To do this, find your region in the table and go to its page. After that select:

• transport tax;
• tax period – year;
• municipality (not required to fill out).
• Click on the "Find" button.

To obtain detailed information about tax rates and benefits in 2021 in a separate constituent entity of Russia, in the right column of the constructed list, click on the “More details” link.

Write-off of transport tax in 2021: in what cases and for whom

Federal Law No. 436-FZ dated December 28, 2017, which came into force at the end of December 2021, excited all vehicle owners. The media reported that he was giving new benefits on transport tax for pensioners (2018), and in some cases even canceling the tax. In fact, Federal Law No. 436-FZ does not cancel the transport tax for pensioners in 2020, but only writes off the debt incurred as of 01/01/2015, as well as penalties accrued on the debt. Such an amnesty will affect not only pensioners, but also all citizens who have debts. It does not apply to legal entities.

Please note that debts incurred in 2013 and previous years will be written off. If the owner has not paid for his iron horse at the end of 2014, both the debt and the penalty accrued on it will remain. It is difficult to say whether the authorities will agree in the future to recognize such arrears as “hopeless for collection.”

As the Federal Tax Service explained, the write-off procedure will be automatic - the owners do not need to apply anywhere. You can request information about whether debts have been written off through the taxpayer’s personal account on the Federal Tax Service website or directly from the inspectorate at the place of registration.

Differentiated rates

Transport tax rates in 2021 are established by the laws of the constituent entities of the Russian Federation (Article 361 of the Tax Code of the Russian Federation). In the Tax Code of the Russian Federation, transport tax rates are established depending on the category of the vehicle and engine power (clause 1 of Article 361 of the Tax Code of the Russian Federation). Regions have the right to determine other tax rates, increased or decreased, but not more than 10 times (clause 2 of Article 361 of the Tax Code of the Russian Federation).

Also, regional authorities may provide differentiated tax rates depending on the category of vehicles, the number of years that have passed since the year of production of vehicles, and (or) their environmental class (clause 3 of Article 361 of the Tax Code of the Russian Federation).

The dream of drivers is fair and recognized by everyone

And the best way to get money for roads is, of course, one - the price of fuel.

Thus, another fairness is observed - the more you drive, the more gasoline you need, the more you pay. The same payment condition allows you to take into account the power of the car - the more powerful it is, the more it consumes, the more you pay. Everything is logical, clear and simple, as it should be with any law, and there are no problems with these transfers to invoices from the tax office.

By the way, where there are transfers, there are always underpayments, fines and other financial rubbish that only drives people crazy. No fines have yet forced people to pay on time and in full.

So, what are the problems if the transport tax “through gasoline” has so many advantages, moreover, the overwhelming majority is in favor of it? There is only one problem - the inertia of the leadership and the reluctance, inability, and simple cowardice to take decisive steps.

In the meantime, we are governed by such leaders, or rather, we actively vote for them in our elections, we have to pay transport tax to everyone who has a car, whether you drive it every day, or have forgotten the last time you got behind the wheel.

No, well, there is, of course, one very significant and ever-increasing nuance - the introduction of electricity into the car. What can I say - Switzerland and the UK have set themselves the task of increasing the fleet of electric cars to 50% by 2030. Norway, what a country on the “oil needle”, is going to completely abandon gasoline and diesel in 12-15 years.

In general, the Russian leadership needs to think. And when this should not have been done, the question arises? Think, make decisions and, most importantly, be ready to answer for them, these decisions.

Do not follow the lead of Rosneft - Russian - which directly states that oil is not in danger in the next 30 years. She really wants to save her face, especially when the country is flooded with thousands of troops from Saudi Arabia.

But, closer to the topic.

How to calculate the age of a vehicle

For tax purposes, the number of years from the year of manufacture of the vehicle is determined in calendar years. The number of calendar years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year. The countdown of years begins on January 1 of the year following the year of manufacture of the vehicle, and includes the year for which the tax is paid (paragraph 2, paragraph 3, article 361 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 27, 2011 No. 03-05- 05-01/36).

Example. The car was released in February 2012. The region has established differentiated transport tax rates depending on the number of years that have passed since the year of manufacture of the car. The calculation of years includes all tax periods from January 1, 2012 until the end of the period for which the tax is paid. That is, to calculate the transport tax for 2021, six years should be taken into account - 2013, 2014, 2015, 2021, 2021 and 2017.

Benefits for individuals

Partially or completely exempt from tax:

• Heroes of the USSR, Russian Federation, Labor, holders of the Order of Glory;
• liquidators of the Chernobyl accident, and citizens affected by radiation during the emergency;
• disabled people;
• adoptive parents, as well as family-type orphanages;
• citizens who have reached retirement age calculated according to the rules in force as of December 31, 2018;
• residents of rural areas who own self-propelled vehicles and caterpillar vehicles;
• guardians of disabled children.

FILESOpen the table of transport tax benefits in the Kostroma region

Table

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