With the increase in the number of cars in the Russian Federation, the transport tax covers an increasing number of payers who are interested in the algorithm for its calculation and payment rules. One of the nuances of this tax is the existence of an increasing coefficient for expensive cars. What is the increasing coefficient for transport tax? How does it apply to individuals and legal entities? Who installs it? When is an increasing coefficient applied and when is a decreasing coefficient applied? We will answer these and other questions in this article.
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:
| Average cost of a vehicle, million rubles. | During what period from the production date does the coefficient apply? | Coefficient value |
| From 3 to 5 | 3 years | 1,1 |
| From 5 to 10 | 5 years | 2 |
| From 10 to 15 | 10 years | 3 |
| From 15 | 20 years | 3 |
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.
Changes that will definitely happen
Despite the fact that many things are “as before,” the 2018 transport tax will still be affected by changes.
Amendments have been adopted to the procedure for applying tax benefits for individuals who pay to Platon. Starting from 2021, if the right to a benefit is not confirmed by documents, tax officials will request them independently from those who may have the information. If the documents are not provided, the inspectors will request them from the taxpayer.
In fact, starting from the new year, providing documents becomes not so much a “right” as a “duty”. Now for this benefit you need to provide either an application or documents. From 2021, the application form for benefits and its format for sending electronically must be of an approved form.
Read about the principles of applying payments to the Platon system in the article “Transport tax and the Platon system (nuances)”
Changes in transport tax from 2021 will also occur for owners of cars worth from 3 to 5 million rubles. The minimum increasing coefficient for them will be 1.1 if the car is under 3 years old (Article 362 of the Tax Code of the Russian Federation as amended by Law No. 335-FZ dated November 27, 2017). Currently, similar machines have odds of 1.1; 1.3 and 1.5.
Read more about calculating tax for expensive cars in the following materials:
- “The Federal Tax Service has changed its opinion on paying transport tax on expensive cars”;
- “How to pay transport tax if an expensive car is not on the list of the Ministry of Industry and Trade?”;
- “The list of expensive cars has been approved.”
The transport tax declaration form will also be new in 2021 (approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668). Although it was approved back in 2021, it will be applied from reporting for the 2021 tax period. That is, the new form will need to be submitted for the first time before February 1, 2021. The changes are related to the possibility of reducing the tax on payments to Plato. Fields have also appeared for data on registration, deregistration and year of manufacture of vehicles.
You can download the declaration form in the material “A new transport tax declaration is ready.”
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.
Latest news about changes that are possible from 2018
In addition to the already approved documents changing the rules of transport taxation, the State Duma is also considering bills on this topic.
The latest news on transport tax 2021 is as follows. The government has proposed amending the Tax Code of the Russian Federation, which will allow owners of electric vehicles not to pay transport tax. The change is proposed from 2021 for 5 years. However, many aspects of the bill are controversial. In addition, given that the tax goes to the regional budget, the changes should not harm the regions.
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.
Tax abolition in the future: reality or dreams?
The expectations of those who hoped for the abolition of the transport tax in 2018 will most likely not be met. Such a bill has not even been submitted for consideration. But amendments to the current order are being considered.
However, given the urgent need for adjustments to transport taxation, hope should not be lost. Perhaps in the future they will be justified.
You can find out what alternatives to the transport tax are being considered in the following materials:
- “Will transport tax be replaced by environmental tax?”;
- “Transport tax: changes 2017-2018”;
- “Is transport tax included in the price of gasoline?”
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 will the transport tax be in 2021?
There are currently no global changes in the taxation procedure in the Tax Code of the Russian Federation. The issue of abolishing the transport tax or replacing it with some other fee, which worries many, remains unresolved.
So, what will the transport tax be in 2021 according to the main parameters?
As before, the tax will be collected into the treasury of the region where the vehicle is registered. Regions also set final rates.
The base from which you must pay car tax in 2021 will be horsepower. As before.
For more information about determining the tax base for different types of transport and the procedure for calculating the tax, read the article “How is the tax base for transport tax determined?”
Tax rates are given in paragraph 2 of Art. 361 Tax Code of the Russian Federation. Their final value is determined by the regions.
The tax period is a year, and according to its results, you must pay tax. For individuals, the payment deadline is December 1 of the following year. For owner-organizations there are reporting periods - I, II, III quarters. After their completion, they also need to pay an advance, if this is stipulated in the regional law. The annual declaration must be submitted by February 1 of the following year. The dates for payment of taxes and advances are set by the region.
In 2021, there will still be benefits for individuals - owners of heavy trucks who pay to Platon. Only the procedure for confirming the right to benefits will become more stringent. For organizations in this regard, everything is the same - they have the right to a tax deduction.
We will tell you more about individuals below.
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.
Tax increase from the new year
Despite the fact that there is no tax increase at the federal level yet, some regions have already adopted amendments to laws on tax increases.
An increase in transport tax in 2021 in Moscow and the Moscow region is not yet expected. In St. Petersburg, starting from 2018, the tax will increase for the most powerful boats, yachts, jet skis, and airplanes. And 2 times. Rates for similar types of transport were increased in the Leningrad region.
An increase in transport tax in 2021 awaits residents and companies, for example, in the Kirov, Kostroma and Ulyanovsk regions.
In the Kirov region, the tax has not changed since 2011. The rates will increase as follows: with an engine from 150 to 200 hp. With. — 50 rub. with 1 l. With.; from 200 to 250 l. With. — 75 rub.; more than 200 l. With. — 150 rub. The increases will not affect trucks and buses.
In the Kostroma region they decided to increase rates for cars with high power. For cars with an engine up to 150 hp. s., motorcycles up to 35 l. With. and trucks up to 250 l. With. rates remain the same.
The Ulyanovsk region has increased the tax for cars with engine power over 200 hp. With. and other powerful vehicles.
In Udmurtia, on the contrary, they refused to increase transport tax rates. We decided to cover the “traffic issues” from other sources.
In Bashkiria, the tax amount will change due to changes in the application of benefits. For natural gas transport, the benefit will increase in 2021 from 20% to 50%. But at the same time, it was decided to cancel some of the benefits for companies due to inefficiency.
Results
At the moment, there are no important changes in the basic principles of transport taxation.
Innovations from 2021 are related to the confirmation of the rights to benefits of individuals who paid to Platon for heavy loads. Starting from the new year, the procedure for confirming benefits is more regulated. The tax will be reduced for owners of “fresh” cars worth from 3 to 5 million rubles. by reducing the coefficient. In 2021, for the first time, it will be necessary to use the new tax return form, which was approved back in 2021.
Considering that the tax is regional, local legislators have already approved changes to the procedure for its calculation. Rates, and accordingly the tax itself, have increased, for example, in the Kirov and Kostroma regions.
Changes related to the exemption of electric vehicles from transport tax are also currently being discussed.
But the issue of abolishing or replacing this tax with another type of fee has not yet been resolved. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
