Article 361 of the Tax Code of the Russian Federation. Tax rates (current version)

One of the largest regional taxes that Russians are required to pay is the “fee” for using a car or other vehicle. Contrary to the initiative of the Ministry of Transport, the transport tax in 2021 was not replaced by an environmental tax, so the population will continue to pay it in the manner prescribed by the Tax Code. We will discuss below what the transport tax is for pensioners and individuals in the Russian Federation, how it is calculated and whether there are any concessions when paying this “fee”.

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The concept of transport tax and its purpose

Taxpayers of this tax are vehicle owners (both individuals and organizations) . And vehicles are subject to taxation.

The transport tax exists to compensate for the damage that transport causes to the environment and directly to roads. Transport that is subject to tax:

1. Cars and trucks;
2. motorcycles;
3. scooters;
4. buses;
5. aircraft;
6. helicopters;
7. motor ships, yachts;
8. sailing ships;
9. boats;
10. snowmobiles;
11. motor boats;
12. jet skis.

Transport tax is paid on the territory of the constituent entity of the Russian Federation in whose territory it is established (that is, registered and put into effect).

The essence of the payment

The car tax appeared in the Tax Code of the Russian Federation in 2003. Its economic meaning is compensation for damage caused to the environment and road surfaces. Excise taxes on gasoline and fuel perform a similar function.

Most states have refused to introduce a transport tax. It has been replaced by other types of fees: environmental, road or movable property fees.

Transport tax is a payment made to the Russian budget. Not only individuals, but also legal entities, as well as individual entrepreneurs are required to contribute it. The rate is set by regional authorities.

Also see “Transport tax rates by region: table”.

Calculation of transport tax

The amount of transport tax depends directly on the characteristics of the vehicle (object of taxation), in particular on the power of its engine. The principle is: “The more powerful the car, the higher the tax . There are standard rates and regional rates, which are set in rubles per 1 unit of horsepower.

The formula itself by which transport tax is calculated did not change in 2018 and is still calculated as follows:

tax rate * tax base * increasing coefficient.

What is the tax base? This is the base, which is determined by the engine power in horsepower. It is indicated on the vehicle registration document.

There are situations when the owner sells his car without waiting for the end of the tax period (that is, the vehicle was in his ownership for less than 1 year). In this case, the former owner will have to pay the transport tax in full, taking into account the increasing coefficient (number of months of ownership / number of months in a year).

Increasing factor. Applies not only to new vehicles, but also to used ones. Let's look at the variation of the increasing coefficient in the table:

Every year, no later than March 1 of the current tax period, the Ministry of Industry and Trade of the Russian Federation publishes a list of cars that fall under the definition of “expensive” vehicles. This list can be seen by going to the official website of the Ministry of Industry, in the “Lists and Registers” section. An increasing factor is applied to the entire list of luxury cars.

If the owner of the vehicle does not have a multiplying factor for calculation, and he has been the owner of movable property for more than a year, then the tax payment formula is reduced to the calculation:

tax base * tax rate.

Example

In October 2021, Leonov, who lives in the Novosibirsk region, bought a Lada 21051 car. In September 2021, he received a notification from the Federal Tax Service to pay transport tax. How to calculate transport tax?

The initial data is presented in the table.

Solution Leonov needs to determine the category to which the transport belongs and the power. The information received must be compared with the rates in force in the Novosibirsk region in 2017. The calculation will be as follows: 59 × 6 × (3 / 12) = 88.5 rubles. Based on NSO Laws No. 280-OZ, No. 281-OZ, No. 370 and others, Leonov must pay transport tax for last year in the amount of 89 rubles.
This must be done no later than December 1, 2017. Also see “Deadline for payment of transport tax by individuals: a reminder for motorists.”

Features and differences of payment of transport tax for organizations and individuals

Transport tax rates are the same for both individuals and organizations. However, the main difference between the system is that tax is assessed to individuals by a specialized body, while organizations are required to calculate the amount of transport tax and advance payment themselves.

Typically, notifications to taxpayers begin to arrive in mid-summer. If tax authority specialists send a notification by mail to an individual by registered mail, then it is considered received after 6 days (clause 4 of Article 52 of the Tax Code of the Russian Federation). If the letter has not arrived and the recipient is not aware of the amount of his payment, then he can find out its approximate amount on the official website of the Federal Tax Service of the Russian Federation. The service is called “Tax calculator – Transport tax calculation”. The user's region is automatically determined on the electronic page. However, if necessary, it can be changed. To calculate the tax payment, you must enter the required data indicating the benefits that the citizen has.

Note! Calculating transport tax using this service is for informational purposes only!

The tax period for both individuals and legal entities is 1 year. Individuals and Individual Entrepreneurs must pay transport tax no later than December 1 of the year following the reporting year. In simple words, the payer must pay the tax for 2017 by December 1, 2021. The deadline for payment of transport tax for legal entities is set at the regional level, but not earlier than February 1 of the year following the reporting year. Unlike individuals, organizations must also make advance payments (no later than the 10th day of the second month following the reporting period).

We remind you! Ignorance of the amount of the tax payment or simple forgetfulness of the taxpayer does not relieve him from responsibility and consequences (the accrual of fines and penalties)!

An individual becomes a transport tax payer from the day the vehicle is registered in his name. A citizen must pay tax at the place of his registration (clause 5 of Article 83 of the Tax Code of the Russian Federation).

If the owner of the vehicle changes his place of residence, and, accordingly, his registration, he is obliged to report these changes to the department of the tax authority according to his previous registration. The same rule applies to organizations (for their legal addresses). Article 85 of the Tax Code of the Russian Federation states that an organization is obliged to re-register all its vehicles at a new legal address within 10 days. And after that, you will have to pay transport tax at the new place of registration (letter No. BS-4-21/18669 dated September 19, 2017).

How else can you check the calculation?

You can determine your car tax using online calculators. The user must select the type of vehicle, power, and set the registration date (if the vehicle has been in use for less than a year). If necessary, indicate the period of deregistration. The calculation occurs automatically.

For example, such a service is available on the official website of the tax service at the address (link for Moscow): www.nalog.ru/rn77/service/calc_transport

Also see “Electronic services for accountants: use wisely.”

Transport tax in the regions

Chapter 28 of the Tax Code of the Russian Federation reflects the main provisions that relate to transport tax. However, this is not the only regulatory act regulating this tax.

All nuances, rules and exceptions of transport tax are reflected in regional legislative acts.

Each subject of the Russian Federation has the right to independently draw up regulations governing transport tax. They reflect transport tax calculation rates, benefits, terms and payment procedures. Local authorities have the right to change the tax rate, but not more than 10 times the basic values. If the region has not established other rates, then the basic tax rates established by the Tax Code of the Russian Federation (Article 361 of the Tax Code of the Russian Federation) will be applied in this region.

It turns out that for the same car its owner will pay different amounts of transport tax, depending on the place of its registration.

It is local authorities who determine which categories of citizens will benefit from benefits. As a rule, the preferential category always includes enterprises belonging to the municipality. As for individuals, these are citizens - disabled people, pensioners and large families.

The collected fees are sent to regional budgets. The amounts received constitute a decent percentage of all budget revenue items.

To obtain reliable information about what rates apply in a particular subject of the Russian Federation, you can use the electronic service on the official website of the Federal Tax Service. Thanks to this service, any user can study the regulations governing the regional transport tax, as well as familiarize themselves with the list of benefits provided. Algorithm for familiarizing yourself with basic data on transport tax in the regions:

1. Go to the official website of the Federal Tax Service of the Russian Federation;
2. At the bottom of the page, click on the “Electronic Services” link.
3. Among the many items, find “Reference information on rates and benefits for property taxes”;
4. Select the type of tax you are interested in;
5. Select a tax period;
6. Select the subject of the Russian Federation of interest from the list provided;
7. Confirm your selection by clicking the “Find” button.

The resulting form will reflect the legal act regulating transport tax in a particular region. You can get acquainted with it in more detail by clicking the button of the same name. Next, the user will receive the most detailed information about rates, deadlines for paying taxes and advance payments (for both individuals and organizations), as well as about tax deductions, federal and regional benefits.

Let's consider the maximum and minimum values ​​of tax rates for transport tax by region of the Russian Federation in 2018. As comparable indicators, let’s take passenger cars with an engine power of 100 horsepower and 150-200 horsepower.

Basic values

To understand how to determine the transport tax rate, the legislation defines basic coefficients on the basis of which calculations are made for individual regions of our country. They are presented in Art. 361 of the Tax Code of the Russian Federation (see figure below). It is permissible to increase or decrease their value by a maximum of 10 times. An exception is vehicles with a power of less than 110.33 kW.

In 2021, vehicle tax rates remained virtually unchanged. For example, in St. Petersburg the following indicators have been established (based on Law No. 583-106):

How to calculate transport tax?

Go to the “Transport tax calculation” page.

Before you begin, be sure to indicate the region where your car is registered. Otherwise the calculation will be incorrect:

Next, fill in the appropriate fields. Data for the fields can be found from the PTS (vehicle passport). Click "Next":

You can skip the next step if your car is cheaper than 3 million rubles. Otherwise, select your car make and model:

After clicking the "Calculate" button, you will see the amount to be paid.

Minimum rates by region

Maximum rates by region

Main changes in transport tax since 2018

One of the most popular and discussed news in the coming year was the news about the “2021 tax amnesty.” Amnesty Law No. 436-FZ came into force on December 28, 2021. At the initiative of the President of the Russian Federation, citizens were forgiven tax debt accrued before January 1, 2015. An interesting fact is that all debts and penalties were written off automatically (the law did not require an application or personal presence of debtors at the tax authorities).

Another, no less discussed piece of news were changes to the transport tax, approved by Law No. 335-FZ of November 27, 2017 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.” Clause No. 68 of Article 2 of this Law states that the increasing coefficients for vehicles costing 3-5 million rubles (no more than 3 years have passed since the year of production) have been reduced.

From January 1, 2021, the coefficient for these categories of cars became 1.1. By the way, before the changes were adopted, the transport tax for the above categories of cars was applied depending on the age of the car. From 2021, for cars worth 3-5 million rubles, the increasing coefficient has been combined.

The standard transport tax rates across the country have not changed this year. There were only a few exceptions. For example, the local Duma of the Astrakhan region decided to increase rates for the following categories of vehicles ( Law of the Astrakhan region dated July 13, 2017 No. 38/2017-OZ ):

1. buses and trucks with engine power exceeding 200 horsepower;
2. motorcycles and scooters with an engine power of more than 35 horsepower.

And also in accordance with the Laws of the constituent entities of the Russian Federation, rates in the Republic of Mari El and the Pskov region have not changed significantly.

In 2021, changes also affected the tax return. Namely, its electronic form. The updated form of the transport tax declaration was approved by Order of the Federal Tax Service No. ММВ-7-21/668 dated December 5, 2021 . Now it does not require a taxpayer stamp.

On March 1, 2021, the list of “luxury” cars (worth more than 3 million rubles) was updated annually. As of April 26, 2021, the official website minpromtorg.gov.ru presents a list of 909 car brands that fall under the increasing coefficient.

A convenient innovation in 2021 is that now the taxpayer will be able to immediately indicate a tax benefit or deduction for a vehicle registered in the Platon .

What is the Plato system?

In 2015, a system was developed and put into operation that should cover budget losses for road repairs. But there is already a transport tax for these purposes; why and for whom was the Platon system created then?

This system is specialized for trucks. Namely, on heavy trucks weighing 12 tons or more. That is, trucks damage the road surface of federal highways and must compensate for this. The contribution to the system depends on the tariff rate and the kilometers traveled.

Interesting fact! The name of the system reflects its semantic purpose: Payment per ton - “Plato”.

Initially, truck owners paid both transport tax (in full) and transferred contributions to the system. That is, they bore a double financial burden. Don't forget about excise taxes on gasoline. Currently, the transport tax payment system for such cars has been improved.

From 2021, the amount of transport tax was allowed to be adjusted by the amount of contributions to the Platon system. If contributions to the system are equal to or greater than the amount for transport tax, then the taxpayer is generally exempt from the fiscal fee.

An exception is the situation when the taxpayer is the lessor, and the fee under the Platon system is paid by the lessee. Then the tax deduction is not provided to the taxpayer (letter of the Federal Tax Service of the Russian Federation dated February 17, 2017 No. BS-4-21/3029).

Currently, work is actively underway towards creating a unified control system for heavy trucks:

1. Mass installation of special magnetic frames continues. These devices allow you to read truck license plates. And with the help of side cameras you can determine the exact dimensions;
2. Heavy trucks are equipped with special equipment.

Liability for non-payment

For late payment of transport tax, a fine is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force for a specific period (for individuals). Moreover, such a penalty is charged for each day of delay. This is written in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.

In addition, a violator of the law faces the following unpleasant consequences:

1. If there is a delay, the taxpayer will first receive a written request for payment.
2. If you ignore all the notices coming from the tax office, then the next measure of influence on the defaulter will be a trial. It is carried out in a closed format, as a result of which a court order is issued.
3. Based on the writ of execution, the bank will independently debit the money from the debtor’s account.

In addition, the case may be sent to bailiffs. As is known, they have a fairly wide range of powers in relation to debtors (ban on traveling abroad, temporary deprivation of a driver’s license, etc.).

Exceptions to the rules for paying transport tax

Just as there are exceptions to every rule, there are certain benefits to paying taxes. Depending on the region, transport tax benefits may vary from category to category. However, the main categories of citizens entitled to this relaxation are:

1. Heroes of the Russian Federation;
2. Citizens awarded the Order of Glory;
3. Citizens exposed to radiation;
4. Disabled people;
5. Combat veterans;
6. WWII veterans;
7. Large families;
8. Pensioners.

According to the capital’s Law “On Transport Tax” dated July 9, 2008 (as amended on July 12, 2021), Moscow pensioners are not provided with benefits for paying transport tax (with the exception of those pensioners whose car has a power of less than 70 horsepower).

However, in the regions, “discounts” for the payment of transport tax are provided. Old-age pensioners are entitled to a reduction of up to 80% of the tax amount, depending on where they live.

It is necessary to pay special attention to the fact that transport tax benefits are of a declarative nature!

That is, they are provided to pensioners only if they have submitted an application to the tax service. In this case, you need to provide the tax inspector with all the necessary documents. The application must indicate:

1. Basis of right to benefit;
2. Justify the status of a pensioner (write the number of the pension certificate);
3. Passport details;
4. Registration address;
5. TIN number;
6. State registration number of the vehicle.

A pensioner can declare his intention to receive a transport tax benefit in the following way:

1. When contacting a tax authority office in person;
2. Apply to the Federal Tax Service via mail;
3. Through electronic services.

In the Russian Federation, benefits are universally provided to parents of disabled children who use transport (tax facility) to transport children to medical procedures. Disabled people who have received a specialized car from social protection are also entitled to similar benefits.

Organizers of the Olympic and Paralympic Games are also included in the list of beneficiaries for the payment of transport tax. Benefits are provided in accordance with Federal Law No. 310-FZ of December 1, 2007. Applies to vehicles owned by the organizers of the games and used directly for their intended purpose (organization of the XXII Olympic Winter Games and XI Paralympic Winter Games in 2014).

In what cases is it not necessary to pay tax?

It is worth noting that not all vehicles are subject to transport tax. In accordance with paragraph 2 of Art. 358 of the Tax Code of the Russian Federation there is no need to pay this type of mandatory payments in relation to the following vehicles:

• passenger cars equipped for use by disabled people;
• cars with power less than 100 hp. pp. received through social protection authorities;
• water and air transport owned by organizations or individual entrepreneurs, which are used to transport passengers and goods;
• vehicles belonging to public authorities;
• airplanes and helicopters intended for medical services;
• vehicles that are on the wanted list, or those vehicles that have already been found. In the latter case, there is no need to pay tax for the period from the beginning of the search until the day the car is transferred to its owner;
• other cases.

Separately, it is worth emphasizing that certain exemptions on transport tax may be provided for citizens belonging to the category of beneficiaries (more details about this are written below).

Who does not benefit from the abolition of transport tax?

The transport tax is collected from the population, and the collected fees finance the repair of the country's road infrastructure. Due to the many grievances of taxpayers, the government has long begun to talk about the possible abolition of the transport tax.

The transport tax in Russia is considered unbiased not only by many citizens, but also by some deputies. After all, the tax is paid for the very fact of having a car (even if it depends on its power), and some owners operate their cars only in the summer season. Tax payments should be used to repair roads, and, for example, pensioners go to their garden a couple of times a week and should pay on the same basis as “active” vehicle users. Here's another example: the tax is the same for both new and old models (used) cars. All these shortcomings of the system worry car owners.

If we consider the issue more deeply, it is fair to note that roads deteriorate because of the intensity of driving, and not because of the power of the car. Therefore, it is more logical to reform the tax: set the tax rate not on the power of the car, but on the “footage”. This is the model that operates abroad.

The initiators of the abolition of this tax justify their dissatisfaction with the excessive financial burden for the country's citizens. Experts consider the Russian form of transport taxation to be backward, comparing it with foreign models, where the tax is calculated based on the principle “you drive more, you pay more.”

Do not forget that in addition to transport tax, car owners also pay excise tax on gasoline. But this is an analogue of transport tax. In fact, it turns out that Russians pay double tax, and truckers pay triple tax:

1. Transport tax;
2. Excise tax on road repairs;
3. Tax on repairs of federal highways.

Why is this happening and for what reasons is the Government delaying making a decision on the future fate of the transport tax?

This is how the Head of the Russian Federation comments on the issue of abolishing the transport tax: “The transport tax is not abolished at the insistence of regional leaders, because the transport tax goes to their budget.” However, V.V. Putin still agrees with the opinion of Russians about the reconstruction of the transport tax, at least for heavy vehicles.

The Ministry of Finance is not a supporter of the abolition of the transport tax, because the state budget will suffer significantly from this. By the way, currently the regions' debt to the Federal budget is about 2 trillion. rubles And if the transport tax is abolished, in the current economic conditions of the country, the financial situation of the federal and regional budgets will worsen even more.

What awaits the Russian transport tax in the coming years?

The topic of abolishing the transport tax has been discussed for several years. Not only in taxpayer circles, but also in the Government. The main initiator and argument for the abolition of this tax is the political party “LDPR”. The Government of the Russian Federation is very puzzled by the further fate of the transport tax.

It is clear that no one is ready yet for the abolition of the transport tax, both in the Federal and regional Governments. How can the transport tax be restructured to avoid growing discontent among taxpayers?

The “Transport Strategy of the Russian Federation until 2030” No. 1734-r dated November 22, 2008 transparently indicates the total increase in transport taxes. At the moment, there are several strategies for developing events:

• Option 1. Change the indicator by which transport tax will be calculated. If now the size of the tax payment depends on the power of the vehicle, then in the future it is possible to link the tax rate to the environmental indicator. This proposal was put forward by representatives of the Ministry of Industry and Trade. According to the Ministry, this change in tax can significantly stimulate Russians to purchase more environmentally friendly cars.
• Option 2. Fundamentally similar to the first option. It consists of changing the method of calculating tax payments. For example, tie the tax rate not to the power of the car, but to the engine size.
• Option 3. Abolish the transport tax while simultaneously increasing excise taxes on gasoline. With the adoption of such a decision, taxpayers will pay the fee according to the principle: “whoever drives more pays more . However, the Government also does not approve of this scenario, because the very fact of abolishing the transport tax will bring significant losses.

Despite the fact that the Government is actively involved in this issue and is considering various options for easing the tax burden of Russians, the transport tax is still officially in effect, and the authorities are unlikely to abolish it by the end of 2021.