Luxury car tax 2021 car list

Increasing coefficients for expensive cars

The need to apply an increasing factor depends not only on the average cost of the car, but also on its age. Moreover, the lower the cost of the vehicle (within the established limits), the less time from the date of release from the assembly line it falls under increased rates.

Paragraph 2 of Article 362 of the Tax Code of the Russian Federation establishes the following increasing coefficients:

These coefficients are used regardless of who owns the car, an individual or an enterprise. The average cost is determined using the list of the Ministry of Industry and Trade compiled for the corresponding tax period.

List of cars subject to luxury tax in 2021

Cars manufactured in 2014 with a gasoline or diesel engine that may be subject to tax, costing from 3 to 5 million rubles, include:

• Audi, BMW, Caddylac, Chevrolet Tahoe and Prado, Hyundai, Infiniti, Jaguar, Jeep, Toyota Land Cruiser, Lexus, Maserati, Mercedes-Benz, Nissan Patrol, Porsche Cayenne, Volkswagen.

Cars with an engine (gasoline or diesel) can cost from 5 to 10 million, include:

• Aston Martin, Audi, Bentley, BMW, Jaguar, Land Rover, Land Cruiser, Lexus, Maserati, Mercedes-Benz, Porsche.

With a gasoline engine type, costing from 10 to 15 million, include:

• Aston Martin, Bentley, Ferrari, Lamborghini, Maserati, Mercedes-Benz, Rolls-Royce.

Gasoline engine types costing more than 10 million include:

• Aston Martin, Bentley, Bugatti, Ferrari, Lamboghini, Mercedes-Benz, Rolls-Royce.

Specific car brands can be found from the official list of the Ministry of Industry of the Russian Federation. There are 279 models in total. The list will be updated annually no later than March 1st. The final update date is April. You can find out which cars will be included in the special list from the latest news.

How to avoid paying a large amount?

How to bypass the corporate tax code regarding luxury payments? To avoid paying such a large sum, you can convert your car for special use for disabled people. For this you will need documentary evidence.

More ways on how not to pay or how to avoid the fee. You can file a report of a stolen car and not pay money while it is officially wanted. You can also avoid paying the transport fee by registering to participate in the 2021 FIFA World Cup.

What and how is the amount calculated: how to avoid it?

The amount for luxury cars is calculated based on the rate, which must be multiplied by the transport tax. The rate is calculated depending on the period of operation of the machine and its cost.

Bet classification:

• a coefficient of 1.1% - for a car worth 3-5 million rubles, produced no later than 3 years, that is, it is new;
• 1.3% – for cars costing 3-5, production – 2 years;
• 1.5% – cost 3-5, release – 1 year;
• 2% – cost 5-10, issue – 5 years;
• 3% – cost 10-15, issue – 10 years;
• three percent – ​​cost from 15, issue – 20 years.

Finding out which cars fall under the luxury tax is not difficult. Basic information with the list is indicated in the Ministry of Industry of the Russian Federation. Any brand of car over 3 million rubles can be taxed. If the vehicle is only worth a million, then no tax is paid.

Procedure for paying tax by legal entities

Organizations that own cars must calculate the tax amount themselves. They need to make advance tax payments quarterly in the amount of ¼ of the tax amount. At the end of the year, the balance of the tax amount is paid, and a tax return is drawn up, which is submitted to the Federal Tax Service no later than February 1 of the year following the tax period.

Tax and advances are paid at the location of the car within the time limits approved by local legislation. If a multiplying factor is applied to a car, the procedure for transferring tax does not change.

Which cars are subject to luxury tax in 2021: complete list

The Ministry of Industry and Trade is obliged to publish this list for a year before March 1. In 2021, the list was published in February and includes 1,126 vehicle models and their modifications.

When compared with the 2021 list, the current list has increased by 217 points - then there were 909 cars.

You can view the full list of cars subject to the luxury tax in 2021 by downloading the official list of the Ministry of Industry and Trade here.

It is interesting that the situation with the country’s economy is also leading to an expansion of the list of passenger vehicles subject to increased transport taxes. Back in 2021, the list of the Ministry of Industry and Trade included only 708 cars. However, already in 2021, it includes not only premium vehicle brands, but also top modifications of mass-market vehicles in the middle segment - Ford Explorer, Nissan Murano, Mercedes-Benz C180, Volkswagen Passat CC, Mercedes-Benz Sprinter.

Photo: pixabay.com

Procedure for paying tax by individuals

For individuals, tax amounts are calculated by specialists from the Federal Tax Service, guided by the data provided to them by organizations registering vehicles. Individual car owners are required to transfer the tax to the budget using a receipt sent by the tax authorities no later than December 1 of the year following the year for which the tax was calculated.

Note! When purchasing an expensive car, you do not need to specifically notify the tax authorities (neither an individual nor a legal entity), but the legal entity will be required to apply an increasing coefficient when independently determining the tax, including for advance amounts.

Luxury tax: cars

The threshold after which a car is considered luxury is three million rubles. But this is not a market value, but a conditional one. The list of brands and models whose average cost exceeds the threshold is published by the Ministry of Industry and Trade of the Russian Federation annually in March. From the point of view of the law, it doesn’t matter how much you bought the car for - only the average price determined by the ministry matters.

Let's figure out how to calculate the luxury tax for cars? Everything is quite simple: the amount of transport tax is multiplied by power (hp) and an increasing factor, which will be different for different categories of cars from the list. At the average conditional cost of the car:

• 3-5 million rubles, 2-3 years from graduation - the coefficient is 1.1;
• 3-5 million rubles, 1-2 years from release - 1.3;
• 3-5 million rubles, no more than a year from issue - 1.5;
• 5-10 million rubles, no more than 5 years from graduation - 2;
• 10-15 million rubles. (no more than 10 years from graduation) and more than 15 million rubles. (no more than 20 years from graduation) - 3.

Important! The transport tax rate is set by each region independently, and the car owner pays only for the time that he actually owns the car - reduction factors are applied in the calculation.

The luxury tax for yachts and boats is calculated in a similar way - the rate and engine power matter.

An example of calculating vehicle tax using a multiplying factor

After you have purchased a car of the appropriate price category, you need to determine its age. According to the law, the period for calculating this period begins with the year of manufacture of the car (regardless of the date of purchase) and ends with the tax period.

For example, a car was produced in 2014 and costs 4 million rubles. Its age for calculating tax for 2021 will be 4 years, accordingly, despite the high cost, an increasing factor will no longer be applied to it in 2021.

The tax amount is calculated as the product of the tax base (engine power in horsepower) and the tax rate, multiplied by the value of the coefficient.

Example

A company in Moscow owns a Land Rover car worth 6 million rubles, the model of which is included in the list of the Ministry of Industry and Trade. Its year of manufacture is 2021. Engine capacity is 250 horsepower, the tax rate in Moscow is 75 rubles (transport tax rates may vary by region).

Since the car is “younger” than 5 years, and its cost is in the range of 5-10 million rubles, a coefficient of 2 is applied.

The amount of transport tax in 2021 will be: (250 x 75) x 2 = 37,500 rubles.

What is luxury tax

In 2013, the authorities decided to raise the transport tax for citizens using expensive cars whose cost exceeds 3 million rubles. Why did we make appropriate amendments to the tax code?

Formally, there are 3 reasons for introducing this tax. It was introduced to maintain a certain social balance, stimulate the purchase of domestically produced cars (the tax does not apply to vehicles manufactured in Russia), and replenish regional budgets. Naturally, the last task is the main one. But in essence, the authorities wanted to take additional money from those who have it.

The legislation divides cars more expensive than 3 million rubles into 4 groups:

1. worth from 3 to 5 million rubles, issued no more than 3 years ago.
2. worth from 5 to 10 million rubles, issued no more than 5 years ago.
3. worth from 10 to 15 million rubles, issued no more than 10 years ago.
4. costing from 15 million rubles, issued no more than 20 years ago.

The cost of the car in this case is a guideline only for the Ministry of Industry and Trade. The Ministry is compiling a list of vehicles subject to the luxury tax, taking into account their current prices on the market. Therefore, if you own an expensive car, then it doesn’t matter how much you actually or formally bought it for. If the vehicle is on the list of the Ministry of Industry and Trade, then the transport tax on it will be increased.

The system of increased coefficients by which the transport tax on expensive vehicles is increased is as follows:

• for cars of the 1st group – coefficient 1.1
• for cars of the 2nd group – coefficient 2.0
• for cars of the 3rd and 4th groups - coefficient 3.0

What does it mean, let’s say, that for a vehicle worth over 10 million rubles, produced less than 10 years ago (3rd group falling under the luxury tax), it will be necessary to pay a tax 3 times the basic rate.

Photo: pixabay.com

Ministry of Industry and Trade: list of cars 2021

“Luxury tax” in 2021 must be paid for cars listed in the list compiled by the Ministry of Industry and Trade (published on February 28, 2018). This list is approved annually before March 1 of the corresponding year, and is published on the department’s website. The list allows you to determine which price category the car brand belongs to, and the real cost of its acquisition is not taken into account.

Thus, the amount of luxury tax (cars) in 2021 depends on the following factors: whether the car is on the list of the Ministry of Industry and Trade (its average cost) and “age”. Increased tax rates for expensive cars should be applied to both legal entities and individuals.

Luxury tax in 2021

Citizens who own cars and organizations that have their own fleet of vehicles are required to pay transport tax.

Individuals receive notifications by mail with the amount due, calculated by tax officials. Organizations must make calculations themselves, reporting in the form of declarations.

This issue is legislated in clause 2 of Art. 362 of the Tax Code of the Russian Federation.

The tax amount is the product of the tax base and the rate. An additional coefficient applies to passenger cars worth more than 3 million rubles. But this is not the only parameter that imposes an obligation to pay excess tax. Every year, before March 1, a new list is approved containing specific names of taxable vehicles. In addition, it is worth taking into account the year of manufacture, power, category of citizens to which the owner belongs, and the region where registration is carried out.

The tax is paid to the budget of the region where the car was registered.

The calculation is made for each car separately.

Organizations transfer advance payments to the budget throughout the year. Their amount is taken into account when paying tax. The calculation base for each quarter is taken at the rate of one quarter of the full one. The final payment for the year is the difference between the accruals at the end of the tax period and the advance payments already paid.

If tax deductions were used for the calculation, and this reduced the tax amount to negative values, it is not paid.

The cost for which a car was purchased is not a clear indicator when classifying it as expensive. The average market price for this machine and its presence in the list of the Ministry of Industry and Trade are taken into account. It may also be that a car purchased for a price of less than 3 million rubles. after some time it increased in price. And the car owner, who previously did not know what a luxury tax on cars was, has to adapt to new realities.