Deadlines for paying road tax
| Document Number | Document date | Payment deadline for individuals persons | Payment deadline for legal entities persons |
| 639-KZ | 26.11.2003 | 01.12.2021 | Taxpayers who are organizations, no later than the fifth day of the second month following the reporting period of the current tax period, pay advance payments for transport tax in the amounts established by Article 362 of the Tax Code of the Russian Federation. No later than March 1 of the year following the expired tax period, taxpayers who are organizations pay the amount of transport tax calculated in the manner established by Article 362 of the Tax Code of the Russian Federation |
Rules and deadlines for paying taxes for individuals
For residents of the region, the deadline for paying transport tax is December 1. But already in the year following the reporting year, citizens do not make any advance payments. There is no need to make your own calculations. All necessary information on each taxable item owned by the payer will be received in a letter from the Federal Tax Service. The tax authority, receiving information from registering organizations, sends out special notices to the individual’s place of residence, informing them of the need for payment.
Deadline for payment of transport tax for individuals in 2021:
- for 2021 - no later than December 1, 2021
- for 2021 - no later than December 1, 2022
Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.
Transport tax rate for a car in the Krasnodar Territory for 2021
| Name of taxable object | Rate (RUB) |
| Passenger cars with engine power (per horsepower): | |
| up to 100 l. With. (up to 73.55 kW) inclusive | 12 |
| over 100 l. With. up to 150 l. With. (over 73.55 kW to 110.33 kW) inclusive | 25 |
| over 150 l. With. up to 200 l. With. (over 110.33 kW to 147.1 kW) inclusive | 50 |
| over 200 l. With. up to 250 l. With. (over 147.1 kW to 183.9 kW) inclusive | 75 |
| over 250 l. With. (over 183.9 kW) | 150 |
| Motorcycles and scooters with engine power (per horsepower): | |
| up to 35 l. With. (up to 25.74 kW) inclusive | 8 |
| from 35 l. With. up to 50 l. With. (from 25.74 to 36.77 kW) inclusive | 15 |
| from 50 l. With. up to 100 l. With. (from 36.77 to 73.55 kW) inclusive | 35 |
| from 100 l. With. (from 73.55 kW) inclusive | 50 |
| Buses with engine power (per horsepower): | |
| up to 200 l. With. (up to 147.1 kW) inclusive | 25 |
| over 200 l. With. (over 147.1 kW) | 50 |
| 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 | 30 |
| over 150 l. With. up to 200 l. With. (over 110.33 kW to 147.1 kW) inclusive | 50 |
| over 200 l. With. up to 250 l. With. (over 147.1 kW to 183.9 kW) inclusive | 60 |
| over 250 l. With. (over 183.9 kW) | 80 |
| Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower) | 15 |
| 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 | 30 |
| 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) ships for which gross tonnage is determined (from each registered ton of gross tonnage) | 50 |
| Airplanes, helicopters and other aircraft with engines (per horsepower) | 175 |
| Airplanes with jet engines (per kilogram of thrust) | 200 |
| Other water and air vehicles without engines (per vehicle unit) | 1500 |
Important!
All car tax rates are provided for informational purposes only and cannot be used to pay vehicle tax by individuals and organizations. To do this, check the current rate at the tax office of your city. Checking current rates is carried out through government websites after registration. You can view it in your personal tax office account or on the State Services website
Below is a table of benefits for paying car tax in Krasnodar and the Krasnodar Territory
How to calculate tax using a calculator
On our website, vehicle owners can calculate the amount of mandatory tax collection. To use the transport tax calculator in 2021 for individuals and legal entities, you must enter the following data:
- The region in which the vehicle is registered.
- The time period for calculating the tax levy.
- Engine power and vehicle type.
In order to calculate the transport tax, you need to multiply the vehicle power (in horsepower) by the tax rate. If you need to use an online calculator to calculate the amount payable for a period of up to 1 year, then the result must be multiplied by the required number of months and divided by 12.
When calculating transport tax in Moscow and other regions in 2021, you need to remember the following factors:
- The amount is calculated from the moment the vehicle is registered.
- Transport tax is levied on owners of registered vehicles equipped with an engine (trucks and cars, buses, boats, boats, airplanes, etc.).
Privileges
| 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 |
| Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, full holders of the Order of Glory, Labor Glory, Heroes of Kuban, Heroes of Labor of Kuban | 5.1.1) | documents confirming the right to benefits | 100 | % | For passenger cars with an engine power of up to 150 horsepower inclusive, motor boats with an engine power of up to 20 horsepower inclusive, motorcycles and scooters with an engine power of up to 35 horsepower inclusive in relation to one unit of the vehicle registered with the given owner that has the greatest power engine. If taxpayers become entitled to a transport tax benefit during a tax period, they are exempt from paying this tax starting from the month in which the right to the benefit arose. If the right to a benefit is lost during the tax period, transport tax is imposed starting from the month following the loss of this right. If a taxpayer has the right to receive a transport tax benefit on several grounds established by this Law, the benefit is provided on one of them at the taxpayer’s choice. Taxpayers - individuals entitled to a transport tax benefit in accordance with this Law, submit to the tax authorities of their choice an application for a tax benefit, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit. | FL |
| veterans of the Great Patriotic War, combat veterans, persons exposed to radiation as a result of the Chernobyl disaster, nuclear tests at the Semipalatinsk test site, the 1957 accident at the Mayak production association and the discharge of radioactive waste into the Techa River, citizens from special risk units, disabled people I and II groups | 5.1.2) | documents confirming the right to benefits | 100 | % | For passenger cars with an engine power of up to 150 horsepower inclusive, motor boats with an engine power of up to 20 horsepower inclusive, motorcycles and scooters with an engine power of up to 35 horsepower inclusive in relation to one unit of the vehicle registered with the given owner that has the greatest power engine. If taxpayers become entitled to a transport tax benefit during a tax period, they are exempt from paying this tax starting from the month in which the right to the benefit arose. If the right to a benefit is lost during the tax period, transport tax is imposed starting from the month following the loss of this right. If a taxpayer has the right to receive a transport tax benefit on several grounds established by this Law, the benefit is provided on one of them at the taxpayer’s choice. Taxpayers - individuals entitled to a transport tax benefit in accordance with this Law, submit to the tax authorities of their choice an application for a tax benefit, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit. | FL |
| public fire protection associations created to participate in activities in the field of fire safety and emergency rescue operations | 5.1.4) | documents confirming the right to benefits | 100 | % | In relation to special and (or) specialized vehicles registered with public fire protection associations and intended for extinguishing fires and carrying out emergency rescue operations; | Legal entity |
| one of the parents (adoptive parents) in a large family (in accordance with the Law of the Krasnodar Territory “On social support for large families in the Krasnodar Territory”) | 5.1.7) | documents confirming the right to benefits | 100 | % | For passenger cars with an engine power of up to 150 horsepower inclusive, buses with an engine power of up to 150 horsepower inclusive in relation to one unit of vehicle at the choice of the taxpayer from among the vehicles registered with him. If taxpayers become entitled to a transport tax benefit during a tax period, they are exempt from paying this tax starting from the month in which the right to the benefit arose. If the right to a benefit is lost during the tax period, transport tax is imposed starting from the month following the loss of this right. If a taxpayer has the right to receive a transport tax benefit on several grounds established by this Law, the benefit is provided on one of them at the taxpayer’s choice. Taxpayers - individuals entitled to a transport tax benefit in accordance with this Law, submit to the tax authorities of their choice an application for a tax benefit, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit. | FL |
| Pensioners who have reached the age of 55 years (women) and 60 years (men) | 5.1.1 | documents confirming the right to benefits | 50 | % | For passenger cars with an engine power of up to 150 horsepower inclusive, motor boats with an engine power of up to 20 horsepower inclusive, motorcycles and scooters with an engine power of up to 35 horsepower inclusive in relation to one unit of the vehicle registered with the given owner that has the greatest power engine. If taxpayers become entitled to a transport tax benefit during a tax period, they are exempt from paying this tax starting from the month in which the right to the benefit arose. If the right to a benefit is lost during the tax period, transport tax is imposed starting from the month following the loss of this right. If a taxpayer has the right to receive a transport tax benefit on several grounds established by this Law, the benefit is provided on one of them at the taxpayer’s choice. Taxpayers - individuals entitled to a transport tax benefit in accordance with this Law, submit to the tax authorities of their choice an application for a tax benefit, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit. | FL |
| one of the parents (legal representatives) of a disabled child who has a conclusion on the presence of medical indications for the purchase of a vehicle in accordance with an individual rehabilitation program or rehabilitation program for a disabled child, issued by federal state medical and social examination institutions | 5.1.8) | documents confirming the right to benefits | 100 | % | for passenger cars with an engine power of up to 150 horsepower inclusive in relation to one unit of vehicle at the choice of the taxpayer from among the vehicles registered for him. | FL |
Benefits for individuals
The following have the right to apply for preferential conditions for paying transport taxes in the region:
- foster parents, as well as creators of family-type orphanages;
- parents of military personnel who died as a result of injury received during service, as well as those killed in the line of duty;
- aircraft owners;
- one of the members of a large family.
FILESOpen the table of transport tax benefits in the Smolensk region
Features of paying transport tax in 2019
Let's look at the main features of paying transport tax:
1. Transport tax is paid once a year for the previous year. If you do not own the car for a full year (for example, you bought it in February or sold it in November), then you will pay tax only for those full months during which you owned the car (in the examples - 11 months).
For example, taxes for 2021 must be paid in 2021.
The tax payment deadline is December 1 . However, if the first of December is a holiday, the deadline is postponed to the next working day.
For example, in 2021, December 1 is a Saturday, so the tax can be paid until December 3.
2. Owners of some vehicles are exempt from paying transport tax. You will find a complete list of exceptions in Article 358, Part 2 of the Tax Code:
2. Are not subject to taxation: . 2) 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; . 5) 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 ;
6) vehicles owned by the right of operational management to federal executive authorities, where military and (or) equivalent service is legally provided for;
How is transport tax calculated?
First of all, it should be noted that the transport tax is a regional tax and in each region its value for different categories of transport can differ quite significantly.
The main parameter influencing the amount of the tax is engine power; it is not for nothing that this tax is popularly called the horsepower tax.
The formula for calculating the tax is simply the engine power multiplied by the appropriate coefficient. In some regional coefficients, the values differ for vehicles of different ages. See odds table below
250 horsepower
– this is the number of hp. after which the price almost doubles.
