The Ministry of Industry and Trade of the Russian Federation has clarified the list of expensive cars that are subject to increased rates of transport tax (“luxury tax”) in 2021. The new list was compiled at the end of August, it is shorter than that published in March of this year.
The list still consists of cars costing more than 3 million rubles, but now it contains not 1,126 models (as it was originally), but 1,040. Well, the list has fewer models of the brands Audi (-10), Mercedes-Benz (-25) , Bentley (-8), Jaguar (-5), Land Rover (-5) and others. Moreover, some brands added some models to the list, others dropped out, and others moved to a different tax category. The Federal Tax Service notified its territorial divisions of the updated list at the end of August.
Peculiarities
The Ministry of Industry and Trade published the list of cars for 2021 in the prescribed manner, as it does constantly after the corresponding bill was adopted. It applies not only to individuals, but also to legal entities who own expensive vehicles. Based on this list, an increasing coefficient is adopted; as a result, the tax for it will be higher than for other cars. If necessary, it can be correlated with the vehicle type approval register.
The list published by the ministry contains all models and brands to which this coefficient applies. The 2021 list of the Ministry of Industry and Trade of Automobiles is a list that includes only passenger cars, which on average cost 3 million rubles.
List of the Ministry of Industry and Trade: how Skoda and Peugeot became luxury in Russia
The Russian Ministry of Industry and Trade has a tradition of publishing a list of cars that will be subject to increased transport tax at the end of February each year. In 2021, it included 1,387 cars priced over three million rubles - 87 positions more than a year earlier. Is the luxury disease growing?
Although it was we who popularly dubbed it the luxury tax. In fact, the list of the Ministry of Industry and Trade has a much more boring name: “List of passenger cars with an average cost of 3 million rubles, subject to application in the next tax period.” Did you also shudder at this bureaucratic “list to be used”? And the “average cost” is also suggestive: a competent economist will immediately say that this list should be about price, since it is this that expresses the cost in monetary terms. And why average? It seems that we are talking about the minimum price tag of a certain version, which can only grow.
To paraphrase officials, we can state that this is a list of cars costing over three million, which are subject to a transport tax surcharge. It was invented in the troubled year of 2014, when, as you remember, oil prices fell sharply - and, accordingly, state budget revenues. The three million bar was truly a luxury back then and even many premium cars did not fall under it - for example, prices for a Mercedes E-class started at 1.75 million rubles. And the Chevrolet Tahoe cost from 2.4 million - despite the fact that the new Cadillac Escalade for 3.5 million was already a luxury. Well, those who are ready to fork out for it, let them pay more to the treasury - after all, roads and hospitals will be built with this money. The principle of social justice in action.
However, since then prices have more than doubled. Oil has not seriously risen in price, the ruble remains soft - it is a soft currency: “a non-convertible currency that is subject to relatively large fluctuations due to economic and political factors.” If at the beginning of 2014 one US dollar cost 32.6 rubles, then now... Well, you know.
We spent the whole day checking the new list with the previous one - and we were exhausted. We can only roughly say that about 160 new models have been added, and about 73 cars have been deleted. After all, those cars that no longer qualify for age are removed from the list. And this criterion is different for each price category. For example, for cars costing 3-5 million rubles, the luxury tax is valid for three years from the year of manufacture, and for cars costing 5-10 million rubles - for five years.
And some models, which last year were in only one price group, are now included in two at once after the price increase. For example, in the category “from 3 to 5 million” these cars appear at the age of 2 to 3 years, and in the group “from 5 to 10 million” - the same model, but at the age of one year.
Moreover, some models in the list are indicated in one line, while others are multiplied to include all possible modifications and configurations. For example, there is only one Chevrolet Tahoe, and Land Rover Defender appears in 32 lines. The record was set by the Range Rover Evoque: 48 different versions!
Not to mention the fact that there are absolutely fantastic cars on the list. For example, Aston Martin DBX Superleggera Volante. Lightweight convertible based on the DBX crossover! The British will be surprised.
But it is more important for us that the 2021 list includes cars such as the Kia Mohave in all versions, the Toyota Fortuner in the Elegance diesel version, and the Volkswagen Multivan minibus. Among Skoda cars, Kodiaq crossovers in expensive Scout, Sportline and Laurin & Klement trim levels are now considered luxury. The list also includes minivans Citroen SpaceTourer Business Lounge XL and Peugeot Traveler Business VIP Long. Called yourself business VIP milk mushrooms - get into luxury. Moreover, the third twin of the Opel Zafira Life Cosmo L for the same 3 million 290 thousand rubles is not yet on the list, but this, we believe, is simply a flaw of officials.
Skoda Kodiaq Scout (pictured) costs from 3 million 344 thousand rubles, and this is not the limit: the Laurin & Klement version with all options will cost 4.6 million!
Has the principle of social justice been violated? So far, not very well: the same PSA and Kodiaq minibuses, as a rule, are bought in more affordable trim levels up to three million. And even those who choose a Kodiaq Scout with a 2.0 TSI engine with 180 horsepower and a price starting from 3.4 million rubles will have to pay transport tax at a rate of 1.1. That is, for example, in Moscow it is 9900 rubles instead of the previous 9000. No big deal.
Did you take the new BMW X5 xDrive25d with a two-liter diesel engine (231 hp), which now costs from 5.7 million rubles? Pay not 17,325 rubles in tax, but twice as much - 34,650. Quite feasible. Do you have a five-year-old BMW X6 xDrive30d with a three-liter diesel engine (249 hp)? It is also subject to double tax - 37,350 rubles instead of 18,675. But such an “X-six” costs more than three million on the secondary market - a natural luxury.
Well, the worst thing is with cars that over the past ten years have been bought new for ten million rubles or more. There the tax is multiplied by three. For example, for a six-year-old Mercedes G 63 AMG with a 5.5 engine (544 hp) you will have to pay not 81,600 rubles to the treasury, but 244,800.
In a word, so far the Shind list... that is, the Ministry of Industry and Trade is not a hindrance to the broad masses. However, what will happen in a year or two after the next devaluation of the ruble? Pah-pah-pah, of course, so as not to jinx it. However, as is easy to see, car prices are constantly rising. Not without the help of inflation. Let’s add one more economic shock - and now Tiguan, CX-5, Octavia, and... It’s easier to say, who in a few years will not be on the list “subject to use”.
Doesn’t it seem to the Ministry of Industry and Trade that it’s time to raise it? Who said "salaries"? Yes, blessed is the one whose income has been growing since 2014 in sync with the depreciation of the ruble. But we don’t have such lucky people in Autoreview. And it seems to us that the concept of “automotive luxury” will need to be reconsidered very soon. Because if our national currency is soft, then price thresholds should not be rigid. Like in that ancient joke about the cross and panties.
Or are we wrong?
Application in practice
The Ministry of Industry and Trade publishes a list of expensive cars for 2021 so that their owners can act as follows in the future. If a vehicle that belongs to you is found on the list, the tax will have to be paid at an increased rate.
Such requirements are contained in the Tax Code. You should know them thoroughly, as well as other documentation related to the car. For example, order No. 227 of the Ministry of Transport “On transport security of the Russian Federation”. In this case, the value of the coefficient will depend on the year of manufacture of the vehicle. It can range from 1.1 to 3.
These coefficients were introduced at the federal level in 2014. Their size depends on the following parameters:
- year of manufacture of the car;
- average market value.
These are the basic parameters. Tax inspectors calculate exactly how much you need to pay. The specific amount must be indicated in the notification. Legal entities should do the same. Other documentation is relevant for them, for example, the regulations on the transport security unit.
How is luxury tax calculated in 2021?
If we talk about cars, the algorithm is simple
- For cars in the “inexpensive” from “luxury” category (3-10 million), the owner will have to pay an amount approximately equal to the transport tax.
- For a car worth up to twenty million, the car enthusiast will pay double the transport tax, in addition to the basic one.
To avoid disputes and disagreements, the main calculations are carried out by the Ministry of Industry and Trade. The organization relies on customs statistics and also analyzes the results of transactions regarding a particular brand of car.
A huge number of factors influence the calculation of the real estate tax rate, so the final percentage is determined individually. The main difficulty: the location of the object. Now the cadastral value of the land is affected. Thus, the larger the city, the more prestigious the area, the higher the tax.
Changes
The 2021 list of the Ministry of Industry and Trade of Automobiles contains more than a thousand brands of various vehicles. It is constantly growing, back in 2016 it had a little more than 700 positions, but now their number has exceeded 1,100.
This promotes active vehicle safety and forces wealthy people to pay more than people with lower incomes. The following brands are currently on the list:
- Audi;
- BMW;
- Cadillac;
- Chevrolet;
- Ford;
- Hyundai;
- Infinity;
- Jaguar;
- Land Rover;
- Toyota;
- Lexus;
- Maserati
- Mercedes-Benz;
- Nissan;
- Porsche;
- Volkswagen;
- Volvo;
- Aston Martin;
- Bentley;
- Ferrari;
- Lamborghini;
- Rolls-Royce;
- Bugatti.
As part of the transport security classes, you can clarify any information, including the application of this list.
Why was it introduced?
Firstly , to replenish regional budgets with additional funds;
Secondly , since domestic passenger cars are not subject to the luxury tax, and the list of luxury cars, due to the rise in price of foreign technology, is slowly being replenished with cars that six years ago cost an order of magnitude cheaper and were available to a relatively wide segment of the population, the purpose of introducing an increasing coefficient is also can be considered import substitution;
Thirdly , the application of the above formula that the propertied must pay more money to the treasury
An example of calculating transport tax taking into account increasing factors
Option with Federal Tax Service calculator (instructions)
Federal Tax Service calculator: www.nalog.ru
We will calculate the tax with an increasing coefficient on a car presented in the List of the Ministry of Industry and Trade, an Audi A6 Avant with a 3.0-liter V6 TFSI gasoline engine with a power of 245 kW (333 hp).
We enter the initial data into the official tax calculator of the Federal Tax Service: 2019 year of manufacture, ownership for a full year (you can select a report up to 1 month); vehicle type – passenger car, power – 333 hp. With.
Click the “Next” .
Open the tab “If the vehicle costs more than 3 million” and enter the data of the desired model, and calculate.
As you can see, the calculation formula also includes a multiplying factor.
Manual tax calculations taking into account the increasing coefficient
Everything is very simple here.
It is enough to know what transport tax your car is subject to, excluding luxury tax. Next, remember the coefficients and multiply the amount of transport tax by the required one.
For example, we have a Jaguar F-Pace with a 2.0-liter Ingenium turbocharged gasoline engine with a capacity of 300 hp. With. The transport tax will correspond to about 45,000 rubles . We multiply this number by 1.1 and get 49,500 rubles including luxury tax.
The tax for cars of other categories is calculated in the same way, only you need to multiply the coefficient by 2 and 2, respectively. That is, the tax will be 2 or 3 times higher.
Note:
Let us remind you that taxation on cars under three years old in 2021 progressively decreased from the moment of purchase from 1.5 for the first year of operation to 1.1 for models aged from 2 to 3 years .
From 2021, the coefficient has been reduced to 1.1 for all models costing from 3 to 5 million rubles .
And finally. The List published for 2021 now includes 1,298 models plus just over 100 cars. The full list, which includes most foreign automakers, can be found here: minpromtorg.gov.ru.
What ratios apply for 2021, 2021 and 2022?
Increasing transport tax coefficients, according to the Tax Code of the Russian Federation, are as follows:
1.1 - for luxury cars worth 3-5 million and not older than 3 years; 2 - for cars worth 5-10 million and not older than 5 years; 3 - for a car worth 10-15 million rubles and not older than 10 years, as well as more expensive than 15 million and not older than 20 years
IMPORTANT! The exact amount of transport tax, taking into account the increasing coefficient, can only be found out if you have information about the exact cost of the tax base for your car model. In other words, knowing how much your car costs, according to official data, when new.
When and how is it paid?
“Transport tax, regardless of whether the luxury vehicle tax is included in it or not, must be paid by December 1 of the year following the reporting period . If this day falls on a weekend, then the last day of tax payment is postponed to the next working day,” says the Federal Tax Service website.
Thus, the transport tax must be paid before the 1st of December, and if the car is included in the list of the Ministry of Industry and Trade, the luxury tax will be included in the payment automatically.
