Car
tax Transport tax on a car is calculated using a standard formula. The amount of horsepower (hp or kW) indicated in the car's title is multiplied by the current tax rate in the region of registration of the vehicle. The resulting number is multiplied by a coefficient calculated as the ratio of the number of complete months of car ownership to the number “12”.
Example. Let's say you own a Lada Vesta vehicle, the engine power is 82 horsepower and you live in the Central region - Moscow. The transport tax rate in 2019 (indicated in the table below) is 12 rubles. When calculating the transport tax on a car for 1 year it will be: 12 rubles x 82 horsepower = 984 rubles.
If the PTS does not indicate the horsepower of the car, then the power in kW must be indicated. This requires converting kilowatts of car power into horsepower. Don’t be alarmed, the conversion is very simple: 1 kW = 1.35962 hp. The resulting amount of vehicle transport tax is rounded to the nearest hundredth.
Transport tax rate for cars in Moscow for 2020
| Name of taxable object | Rate (RUB) |
| Passenger cars with engine power (transport tax is calculated for each horsepower of the vehicle): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 12 |
| over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive | 25 |
| over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive | 35 |
| over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive | 45 |
| over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive | 50 |
| over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive | 65 |
| over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive | 75 |
| over 250 hp (over 183.9 kW) | 150 |
| Motorcycles and scooters with engine power (transport tax is calculated for each horsepower): | |
| up to 20 l. With. (up to 14.7 kW) inclusive | 7 |
| over 20 l. With. up to 35 l. With. (over 14.7 kW to 25.74 kW) inclusive | 15 |
| over 35 l. With. (over 25.74 kW) | 50 |
| Buses with engine power (per horsepower): | |
| up to 110 hp (up to 80.9 kW) inclusive | 15 |
| over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive | 26 |
| over 200 l. With. (over 147.1 kW) | 55 |
| Trucks with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 15 |
| over 100 l. With. up to 150 l. With. (over 73.55 kW to 110.33 kW) inclusive | 26 |
| over 150 l. With. up to 200 l. With. (over 110.33 kW to 147.1 kW) inclusive | 38 |
| over 200 l. With. up to 250 l. With. (over 147.1 kW to 183.9 kW) inclusive | 55 |
| over 250 l. With. (over 183.9 kW) | 70 |
| Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower) | 25 |
| Snowmobiles, motor sleighs with engine power (per horsepower): | |
| up to 50 l. With. (up to 36.77 kW) inclusive | 25 |
| over 50 l. With. (over 36.77 kW) | 50 |
| Boats, motor boats and other water vehicles with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 100 |
| over 100 l. With. (over 73.55 kW) | 200 |
| Yachts and other sailing-motor vessels with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 200 |
| over 100 l. With. (over 73.55 kW) | 400 |
| Jet skis with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 250 |
| over 100 l. With. (over 73.55 kW) | 500 |
| Non-self-propelled (towed) vessels for which gross tonnage is determined (transport tax is calculated for each registered ton of gross tonnage) | 200 |
| Airplanes, helicopters and other aircraft with engines (per horsepower) | 250 |
| Airplanes with jet engines (per kilogram of thrust) | 200 |
| Other water and air vehicles without engines (per vehicle unit) | 2000 |
Transport tax rate in Ufa
The transport tax rate is determined by regional authorities at their discretion, and can change the rate at any time. The rate depends on the amount of horsepower in the car. There are 5 bets. The first is for cars up to 75 horsepower, it is equal to 0 (a nice moment), the second is for cars from 75 to 100 horsepower, the third is from 100 to 150, the fourth is for vehicles from 150 to 200, the fifth is from 200 to 250 horses and the last one is for cars over 250 horsepower. Data on base rates in the city of Ufa (Republic of Bashkortostan) are presented in the table below.
| Auto power range | Transport tax rate in rubles for 2021 | Transport tax rate in rubles for 2022 |
| up to 75 hp | 0 | 0 |
| from 75 to 100 hp | 10 | 10 |
| from 100 to 150 hp | 25 | 25 |
| from 150 to 200 hp | 50 | 50 |
| from 200 to 250 hp | 75 | 75 |
| over 250 hp | 150 | 150 |
Benefits provided for payment of transport tax
Adhering to the rules of regional laws, the following are exempt from paying transport tax:
- Veterans and disabled people of the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers.
- For Moscow - representatives (one of two parents) of large families.
- For St. Petersburg - only one of the parents of a family with at least four minor children.
- A certain number of citizens are provided with a transport tax benefit, provided that their vehicle is domestically produced and has an engine with a capacity of up to 150 hp.
| Category of taxpayers for whom the benefit is established | The corresponding article (clause) of the law of the subject of the Russian Federation | Grounds for granting benefits | Size | Unit change | Conditions for providing benefits | FL, LE, IP |
| organizations providing services for the transportation of passengers by public urban passenger transport | subparagraph 1 of paragraph 1 of article 4 | provisions of the constituent documents (charter, regulations) defining passenger transportation as the main type of activity, the purpose of creating the organization; availability of a valid license for passenger transportation | 100 | % | Calculation of transport tax on vehicles transporting passengers by public urban passenger transport (except taxis) (subclause 1 of clause 1, article 4). Vehicles exempt from taxation include vehicles that use uniform conditions for the transportation of passengers at uniform fares established by the executive authorities of the city of Moscow. Calculate transport tax taking into account the provision of all travel benefits approved in the prescribed manner; benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | Legal entity |
| residents of the special economic zone of technology-innovation type "Zelenograd" | subparagraph 2 of paragraph 1 of article 4 | extract from the register of residents of the special economic zone, issued by the management body of the special economic zone | 100 | % | for vehicles registered to residents from the moment they were included in the register of residents of the special economic zone. The benefit is provided for a period of five years, starting from the month of registration of the vehicle (subparagraph 2 of paragraph 1 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | Legal entity |
| Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees, | subparagraph 3 of paragraph 1 of article 4 | statement; Hero's book or order book | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 3 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4), benefits do not apply to water and air vehicles , snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| veterans of the Great Patriotic War, disabled people of the Great Patriotic War; | subparagraph 4 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | Calculation of transport tax for one vehicle with an engine power of up to 200 hp. (inclusive) (subclause 4 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| combat veterans, disabled combat veterans | subparagraph 5 of paragraph 1 of article 4 | statement; certificate or certificate of entitlement to benefits of the established form | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 5 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| disabled people of groups I and II | subparagraph 6 of paragraph 1 of article 4 | statement; a certificate from a medical institution of the established form confirming the fact that disability group I or II has been established. | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 6 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War | subparagraph 7 of paragraph 1 of article 4 | statement; certificate of entitlement to benefits in the established form | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 7 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| one of the parents (adoptive parents), guardian, trustee of a disabled child | subparagraph 8 of paragraph 1 of article 4 | statement; passport of a citizen of the Russian Federation issued in the name of the taxpayer; birth certificate of the child specified in the application; a copy of the act (extract from the act) of the guardianship and trusteeship authorities on the establishment of guardianship (trusteeship) over the child; a certificate of the established form confirming the fact that this child has been assigned the category of disability “disabled child”; information about the second parent (adoptive parent), guardian, trustee (full name and address of residence) | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subparagraph 8 of paragraph 1 of Article 4, paragraph 5 of Article 4) and only one of the parents (adoptive parents), guardian, trustee of a disabled child (subparagraph 8 of paragraph 1 of Article 4), if there is a right to receive benefits on several grounds, benefit provided on one basis at the taxpayer’s choice (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of Article 4); | FL IP |
| calculate transport tax for a person who owns passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive | subparagraph 9 of paragraph 1 of article 4 | statement; copy of vehicle passport | 100 | % | for one vehicle (subclause 9 of clause 1 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL LE IP |
| one of the parents (adoptive parents) in a large family | subparagraph 10 of paragraph 1 of article 4 | statement; certificate of a large family of the city of Moscow; information about the second parent (adoptive parent) (full name and address of residence) | 100 | % | one vehicle and only one of the parents (adoptive parents) (subclause 10 of clause 1 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”, Federal laws of November 26, 1998 N 175- Federal Law “On 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” and dated January 10, 2002 N 2-FZ “On social guarantees to citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site" | subparagraph 11 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 11 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities | subparagraph 12 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 12 of clause 1 of Article 4, clause 5 of Article 4), calculate the transport tax if there is a right to receive benefits on several grounds; the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| individuals who received or 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 | subparagraph 13 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 13 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
| one of the guardians of a disabled person since childhood, recognized by the court as incompetent for one vehicle registered to citizens of the specified categories | subparagraph 14 of paragraph 1 of article 4 | statement; standard certificate | 100 | % | one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 14 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4) | FL IP |
Luxury car transport tax in 2021
Formula for calculating transport tax on a car whose cost exceeds 3 million rubles. and owning the car for more than 1 year:
Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)
Calculation of tax on a car, the cost of which is more than 3 million rubles. and if you own it for less than 1 year:
Transport tax amount = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor)
Calculation of the transport tax increasing coefficient (Article 362 of the Tax Code of the Russian Federation)
The increasing coefficient according to Article 362 of the Tax Code of the Russian Federation, Chapter 28:
- 1,1 - for passenger cars worth from 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
- 1,3 - for passenger cars worth from 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
- 1,5 - for passenger cars worth from 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
- 2 - for passenger cars worth from 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 worth from 10 million to 15 million rubles inclusive, no more than 10 years have passed since the year of manufacture;
- 3 - for passenger cars costing over 15 million rubles, no more than 20 years have passed since the year of manufacture.
How to use the transport tax calculator (Kaluga region)?
All you need to use the calculator is information about your car. So, the first thing you need to enter is the calculation region. This is the region in which you are located and registered; at the address of this region you will receive letters from the tax office asking you to pay tax (for late payment, the legislation of the Russian Federation obliges you to pay a fine). The second item after selecting the region is the year of calculation - the year for which you need to calculate the transport tax. If you need to calculate the tax for the present, check 2021. The next item available to us is the number of months of ownership. This item will be useful for those who need to calculate taxes not for the whole year, but for several months. After all, for example, it may turn out that you are selling the car after 6 months of operation. Then it would be necessary to calculate the tax for the whole year, and then multiply the resulting amount by 0.5. In our case, the calculator calculates everything itself. The fourth point of the calculator is the vehicle category. Here you select the vehicle for which you are interested in tax. After all, in addition to cars, other vehicles are also subject to transport tax - ATVs, motorcycles, snowmobiles and others. The most pressing and pressing issue is passenger cars; almost everyone has one. Our calculator is able to calculate the tax on absolutely any vehicle. The next point is the amount of horsepower.
Based on this value, all base rates for different regions are formed. Regional rates apply to each of the following intervals: 50-100 hp, 100-150 hp, 150-200 hp, 200-250 hp, more than 250 hp for the Kaluga region . For example, the rate on cars from 50 to 100 hp is 3 rubles, and on cars from 150 to 200 is 30 rubles. Horsepower has a direct impact on the amount of transport tax, because it is by horsepower that the rate is multiplied when calculating the tax using a calculator.
The last item in our calculator is the cost of your vehicle. As mentioned at the beginning of the article, if the price of a car exceeds 3 million rubles, a luxury tax will be introduced; an increasing factor will be charged on the tax, that is, the tax amount will increase from 1.2 to 2.5 times. After filling out all these points, all you have to do is click the calculate button, and in a few seconds the calculator will give you the exact amount of the transport tax.
Deadlines for paying transport tax on a car
Transport tax on a car is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.
Individuals pay transport tax on cars no later than December 1 of each year (Article 363 of the Tax Code of the Russian Federation), based on a tax notice received from the Federal Tax Service along with a payment receipt. If the transport tax is not paid within the required period, a penalty is charged, and the tax amount increases by a certain percentage monthly.
Popular online services
Even the most inexperienced user will not have any problems choosing an online calculator on the Internet. Compared to previous years, vehicle tax rates have changed in 2019. Therefore, it is important to know that when choosing an online service, you need to look at whether it is up-to-date - many of them calculate the rate for 2018.
Let's divide them into two main groups:
- Government resources;
- Private resources.
Government online services
Important characteristics of these resources are the following facts:
- First, the data will always be up to date.
- Secondly, the user can receive the most specific information compared to other services.
- Third, in some cases the user can not only check the fact of payment using his identification number, but also pay the tax amount online.
The most popular service among government agencies is the GosNalogi website. It allows you to very quickly calculate the transport tax for 2021 for each car. And as already mentioned above, the user can personally see the payment status or pay for it without leaving home.
Private services
Today, attracting traffic to your website is the most important element of its functioning. Many users ask the important question of how to calculate transport tax, and such sites allow them to do this in the most informative way. As a result, they benefit both users and themselves.
It is important to note once again that the information on such resources is not always up-to-date - often the owners do not take this characteristic seriously.
One of the most successful resources is “calcs.su”. Users are given the opportunity to carry out not only accurate mathematical calculations, but also legal ones. These include a transport tax calculator for 2021 – 2015. In addition to it, you can calculate MTPL, CASCO, natural MTPL and more.
The same resource has a table from which you can make your own calculations. Below are important extracts from the legislation of the Russian Federation that must be taken into account when using the calculator. You are given the opportunity to specify specific information about the region by clicking on the “Select region to view benefits” button. And even lower - you can read or leave useful comments from site users, as well as suggestions and comments.
Next, note the network resource “unit-car.com”. The site was created for car enthusiasts, but it provides the opportunity to calculate the tax payment for any vehicle, including yachts and jet skis. In addition, you can look at the latest information in the car directory, read new traffic regulations and learn about changes in traffic police fines. In the “online services” section, among such useful services as a visual tire calculator, online traffic rules exam, alcohol calculator and more, you can also find a tax calculator for vehicles.
The resource contains a calculation table. This reassures the user that all indicators are up to date. In addition to the fact that it is possible to calculate the tax amount, you can also read useful information about the terms and conditions of payment.
Calculation of transport tax for legal entities
Legal entities are required to calculate the transport tax for each car independently and make quarterly advance payments (payments of 1/4 to the Federal Tax Service of the total amount of all vehicles of the department). If the organization owns an expensive car included in the special. list of the Ministry of Industry and Trade of the Russian Federation, then advance payments by a legal entity are paid immediately taking into account the established increasing coefficient (coefficient for a luxury car).
At the end of the calendar year, the remaining tax must be paid by February 1 of the year following the reporting year. The calculated transport tax must be paid within the deadlines established by law for submitting tax returns.
