Transport tax in 2021: what changes should we expect?

What is transport tax, the calculation procedure, benefits at the federal and local level, methods of paying and checking the tax, whether pensioners should pay car tax - we have prepared all this information for you in an accessible form.

Transport tax (TN) is required to be paid not only by ordinary owners of cars and motorcycles, but also by organizations whose balance sheet includes vehicles registered with the State Traffic Safety Inspectorate. Owners of river and sea vessels, aircraft and large quadcopters also annually replenish the state treasury.

Object of taxation

Technical means on which it is necessary to pay transport tax can be divided into several categories, and the form of ownership does not matter:

• Land self-propelled vehicles (cars and trucks, agricultural and construction equipment, motorcycles and ATVs).
• River and sea transport (motor boats, yachts, cutters, motor ships, barges and floating docks).
• Air transport (helicopters, airplanes, drones weighing more than 30 kg).

Trailers for cars and agricultural machinery are not subject to tax.

What vehicles does the calculator work for?

According to the law, not only cars, but other vehicles with engines are taxed. However, the rates for this whole matter, as again written in the Tax Code of the Russian Federation, are set by regional authorities, so the rates and the taxation process itself are very different from region to region, for example, in some regions it makes absolutely no difference how many cars you have, they are all the same are taxed according to a single system, in others - the first car - one tax, the second car - another. The situation is exactly the same with the list of vehicles that are subject to taxes, but the main areas can be identified:

1. 1. Passenger cars are not news or a secret to anyone; by the way, only passenger cars are subject to an additional luxury tax, which I have already mentioned several times.
2. 2. Buses - determined by horsepower and region of ownership.
3. 3. Trucks - it must be said that the basic transport tax rates for trucks are lower, but they also have more horsepower.
4. 4. Other self-propelled vehicles - everything is different from region to region.
5. 5. Motorcycles and scooters - it’s no secret that motorcycles can be very powerful, so the transport tax can be very high.
6. 6. Boats, yachts, planes.

Transport tax rates by region in 2021

The amount of tax depends on many factors. Among them are the type of vehicle, its service life, engine power, and the availability of benefits. In addition, the base rate in different regions of Russia may differ significantly, and for expensive cars an increasing coefficient is applied. The rate for each region and separately for vehicles can be viewed on the official website of the Federal Tax Service, or use one of the calculators offered by numerous specialized sites.

The legislative framework allows regions to increase or decrease the federal rate by 10 times.

Latest calculator results

• Calculation of transport tax (37 - 80 hp - Republic of Tatarstan)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax (340 - 340 hp - Krasnodar region)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax (225 - 210 hp - Chelyabinsk region)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax (352 - 275 hp - Sverdlovsk region)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax for Lamborghini Aventador LP 700-4 (2004)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax (543 - 110 hp - Smolensk region)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax (543 - 90 hp - Smolensk region)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax (214 - 300 hp - Republic of Dagestan)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax (711 - 169 hp - Novgorod region)

  The result of calculating transport tax for a vehicle.

• Calculation of transport tax (72 - 180 hp - Moscow region)

  The result of calculating transport tax for a vehicle.

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Increasing coefficients for expensive cars

For expensive cars costing more than 3,000,000 rubles, an increasing factor of 1.1 is applied in the first three years of vehicle operation. The coefficient is multiplied by 2 if the car costs more than 5,000,000 rubles (if the car is under 5 years old), or by 3 if the vehicle costs more than 10,000,000 - 15,000,000 rubles (if the car is 10-15 years old). A list of such cars is published annually on the website of the Ministry of Industry and Trade.

Transport tax benefits

Fiscal authorities, when applying an increased coefficient to calculate the tax on expensive vehicles, do not forget to take into account the interests of other categories of citizens and organizations.

For individuals

As a rule, regions themselves determine the categories of citizens who are exempt from paying taxes. Basically, these are Heroes of the USSR and Russia, veterans, disabled people, parents of many children and participants in the liquidation of the accident at the Chernobyl nuclear power plant. Vehicles provided by social services also fall under preferential taxation.

In a number of regions of Russia, taxes are not levied on owners of electric vehicles or vehicles equipped with gas installations .

For legal entities

Legal entities also have benefits for paying transport tax; for example, in Moscow, companies engaged in transporting passengers in the city are exempt from it. The zero rate also applies to agents of special economic zones.

In addition, the category of beneficiaries includes:

1. Companies that own commercial and fishing vessels or water transport, the main activity of which is cargo and passenger transportation.
2. Entrepreneurs working in agriculture (the share of sales of agricultural products must exceed 50% of the company's total revenue) are also exempt from tax on combines, tractors, vehicles for transporting fertilizers and finished products.
3. Vehicles and equipment of military and law enforcement agencies (MoD, Civil Defense, FSB, Ministry of Emergency Situations, Foreign Intelligence Service).
4. Medical planes and helicopters, with the image of the Red Cross or Crescent on board.

A car that is wanted after being stolen is also exempt from paying transport tax; for this, a supporting document from the police must be submitted to the fiscal authorities.

If an organization falls under the above categories of beneficiaries, it is obliged to notify the tax authorities about this. Accrual of a zero rate is possible only after submitting the appropriate form to the Federal Tax Service. This is due to the fact that previously this information was reflected in tax returns, which is no longer needed for transport tax. Individuals and individual entrepreneurs do not have to submit information; tax officials will do this for them.

What transport is not subject to tax?

In Art. 358 of the Tax Code of the Russian Federation also reflects a list of means of transport for which there is no need to pay taxes.

These include the following transport:

1. Boats on oars.
2. Boats with a motor whose power does not exceed 5 horses.
3. Cars that are equipped for use by disabled people, or received through social services. protection.
4. Vessels whose purpose is to harvest resources, or which are used to transport both people and goods.
5. Tractors and other equipment used for agricultural purposes.
6. Equipment for state military and equivalent military needs.
7. Stolen transport, if the Ministry of Internal Affairs of the Russian Federation confirmed the fact of theft.
8. Aviation equipment for medical services.
9. Platforms for oil and mineral extraction.

Calculation of transport tax in 2021

The vehicle tax calculator includes the following factors:

• Vehicle registration region.
• Vehicle ownership period (if it is necessary to calculate tax for an incomplete year).
• Type of vehicle.
• Vehicle engine power.

Additionally, for cars whose price is above 3,000,000 rubles, a special coefficient is applied.

Tax for the current year is paid from the moment the car is registered. But there is a small nuance here: if the vehicle is registered after the 16th, tax is not charged for that month. The same thing happens with deregistration: if this happened during the first 15 days of the month, then this month is not taken into account.

Expert opinion

Maria Mirnaya

Insurance expert

OSAGO calculator

The amount of tax can be calculated using a simple formula, where the tax rate (each region sets its own rate) is multiplied by the power of the vehicle (VV), the number of months from the date of registration, divided by the number of months in the year and multiplied by the increasing factor.

Why is the tax not replaced by an excise tax in 2021?

Due to the fact that in 2021 the excise tax on fuel for transport facilities was increased, the question is being actively discussed whether there is duplication of excise taxes, and whether this, taking into account the operation of the Platon system, is not excessive taxation of transport facilities? The justification in this case is the fact that the system of these payments ultimately entails an increase in the consumer cost of goods.

The Tax Inspectorate issued a Letter in which it explained in detail that double taxation in this situation is completely excluded based on the differences between tax and excise taxes. These differences boil down to the following:

• Excise taxes are recognized as federal taxes, and the tax on transport facilities is a regional tax.

Excise taxes must be paid by buyers and manufacturers of fuel, and taxes on transport facilities must be paid by the owners of such facilities.

Similar articles

• KBK for organizations and individuals on transport tax
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• Transport tax: advance payments in 2021
• How to fill out a transport tax return?
• Transport declaration: deadlines for submission

Rules and deadlines for paying taxes for individuals

To pay the tax and sleep peacefully, the car owner can use two methods:

• Wait for a postal notification from the tax office, where the data on the vehicle will be entered and the tax amount will be indicated.
• Register on the website of the Federal Tax Service and receive information about taxes through your personal account. You can pay the tax immediately using a credit card from any bank.

The deadline for payment of transport tax for last year expires on December 1 of the current year , after this date the fiscal authorities have the right to apply penalties to the defaulter.

How to determine which car is charged with transport tax?

There are several ways to find out which vehicle is subject to tax. Here are the main ones:

1. Receive a notice of the need to pay tax, which is sent by the tax office. After notification, a request is sent, which also reflects information about the vehicle, tax period, and tax amount.
2. View information on the Internet. Information is contained on the official website of the tax office. To view information, you must register in your personal account.
3. View information through the State Services portal. Information is in the “Checking tax debts” section.
4. You can also view transport tax debt on other websites that are connected to the official databases of the Federal Tax Service. There are a lot of such sites, and they allow you to check the debt by car number

The most convenient way to pay tax is through online banking “Sberbank Online”, other online banking services, or through electronic wallets.