Transport tax in the Moscow region in 2021, rates table | IINews

Payers

Often, when paying fees, a citizen does not know that he has the right to pay less. This possibility is associated with the existence of rights to use preferences provided by state bodies. You need to know who has the right to receive relief and how to do it correctly. Before you start talking about the types of preferences that retired citizens and other groups of people have the right to enjoy, you need to understand the concept of fees for vehicles. In addition, the purpose of withholding the fee in question is important.

Currently, the number of different means of transportation has increased. They are used to transport passengers and cargo. Often the owners of the most intricate of them are responsible for paying taxes.

The type of vehicle affects how much the tax payment will be. It must be taken into account that payment is made for how many horses are contained in the car’s engine. Therefore, those who own air or water transport bear the most tax costs.

These categories of citizens have the right to use relaxations from the state. Authorities regarding payment of tax payments. Therefore, it is necessary to begin to consider this provision in relation to those who own land-based types of vehicles. This includes cars from the passenger and truck categories, etc.

Target

The tax law indicates that finances received by the treasury from transport owners are sent to the regions. For this reason, the amount of payment is set depending on the region in which the car is registered. State bodies are vested with the authority to limit the limits for tax payments.

ATTENTION !!! Until the beginning of 2003, taxes paid by citizens were used only to maintain the condition of the road surface. The accumulation took place with the help of a special road fund. Currently, due to tax payments, the regional treasury is increasing. The funds received can be spent at the discretion of the authorities.

The direction of costs is associated with repair work on highways, wages of public sector employees, or the construction of objects that are important to society. In addition, money can be used for other regional needs.

The current tax law establishes the circle of citizens who are responsible for paying taxes. The list is reflected in Article 357 of the Tax Code. The legislator indicates the order in which tax payments are calculated, including what rules apply for calculations in organizations. Article 361 of the Tax Code deals with the procedure and deadlines for paying the fees in question. In addition, there is Article 44, which talks about people exempt from paying fees. Some citizens enjoy preferential conditions by law.

Useful links on the topic “Transport tax rates in the Moscow region in 2021 and 2021”

1. Personal income tax 15%. Progressive scale
2. Tax on interest on deposits
3. Tax control of accounts
4. Why are benefits declarative in nature?
5. Personal income tax on inheritance
6. Tax liability for failure to submit documents
7. Reference and legal information for the Moscow region
8. How to pay for MGTS communication services on the MOS.RU portal
9. How to apply for a social card for a Moscow student on the MOS.RU portal
10. The procedure for obtaining confirmation of the status of a tax resident of the Russian Federation
11. When and what to report to the Federal Tax Service
12. Convention on the International Exchange of Tax Information
13. Taxpayer personal account
14. Tax benefits for pensioners - procedure for provision and sample application
15. How to pay taxes online
16. Should children pay taxes?
17. How to get a deferment (installment plan) for paying taxes
18. Tax audits
19. What should a complaint to the tax inspectorate contain?

20. Tax return

• Complete list (list) of persons who are required to file a tax return
• Sample of filling out the 3-NDFL tax return for 2021:
• title page, sections 1, 2
• income from sources in the Russian Federation (Appendix 1);
• calculation of property tax deduction for expenses on the purchase of real estate (Appendix 7)
• calculation of property tax deductions for income from the sale of property (Appendix 6);
• calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code (calculation to Appendix 5);
• calculation of standard, social, investment tax deductions (Appendix 5);

• Taxes

• UTII
• Land tax
• Personal income tax (NDFL)
• Income not subject to taxation
• Who are tax residents and non-residents
• Sale of an apartment by a tax non-resident of the Russian Federation
• The procedure for calculating and paying personal income tax upon the sale of a share in the authorized capital of an LLC, shares of an OJSC, securities
• Personal income tax on payments by court decision
• Tax on the sale of currency and income on Forex
• How to reduce personal income tax when buying and selling a car
• How to reduce personal income tax when selling and buying a home
• Procedure for paying personal income tax if an employee is on a business trip abroad

• Property tax deductions
• How to get a property deduction when buying a home on credit
• How to get a deduction for improving housing conditions
• When can you get a deduction of 2,000,000 rubles when purchasing a room or a share of an apartment?
• Is a non-working pensioner entitled to receive a property tax deduction in connection with the purchase of an apartment?

• List of medicines for which social tax deduction is provided
• List of expensive types of treatment for which a social tax deduction is provided (approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201)

• failure to provide documents
• failure to provide tax reporting;
• incomplete payment of taxes;
• failure to appear when called to the tax authorities

Who benefits from the concessions?

The legislator provides that persons who have ownership rights to a car are responsible for making tax payments. Contributions must be regular. The authorities of the subjects control the transfer of funds to the treasury. There are some categories of persons who have the right to benefit from benefits in the payment of fees. This is due to the fact that they are not able to pay the full cost of the payment. For this reason, a system of preferential conditions regarding the payment of fees was developed. There are no significant changes expected in this area in 2021.

In the Moscow region, it has been established that some persons have the right not to pay taxes in full.

This applies to citizens who:

• have the title of Hero of Russia or the USSR;
• Knights of Glory (the degree in this case does not matter);
• citizens recognized as war or labor veterans;
• people of retirement age;
• those who suffered during the Chernobyl tragedy;
• citizens with the status of disabled people (only the first and second disability groups and those who were recognized as disabled in childhood are taken into account);
• families with three or more children;
• persons taking part in hostilities.

Fighting can take place both within the country and abroad. This factor does not affect the use of benefits. Regardless of which of the listed groups a citizen belongs to, the benefit applies to one car that has a power of no more than one hundred horses. If the machine’s power is greater, then you will need to pay the difference between the established limit and what actually exists.

In addition, government bodies have identified from other categories of citizens those classified as the third disability group. For them, the tax payment is reduced by half. It is necessary to pay special attention to the taxation of transport used by a family with three or more children.

Calculation of transport tax in the Moscow region, table of rates

• Heroes of Russia
• Heroes of the Soviet Union
• disabled people of groups 1 and 2
• veterans and disabled people of WWII and combat operations
• former juvenile concentration camp prisoners
• one of the parents (adoptive parent, guardian) of a disabled child
• citizen owners of a car with power up to 70 hp.
• and others.

According to the legislation of the Russian Federation, several years ago all vehicles began to be taxed, and if the cost of the car exceeds 3 million rubles, the transport tax increases (the so-called luxury tax). Our transport tax calculator was created precisely so that interested car owners could calculate the amount required to pay the tax on the car they own.

Our calculator in the Moscow region includes all real-time base rates, and when you enter the initial data, the calculator will adjust all the base rates for the selected region, that is, the calculator will help calculate the amount of transport tax, no matter what region of Russia you are in, and no matter how much horsepower your car has. As a result, you will receive the exact amount of transport tax. Also, the transport calculator will inform you about the transport tax applicable to the same car in 2015, 2021 and of course in 2017.

All you need to use the calculator is information about your car. So, the first thing you need to enter is the calculation region. This is the region in which you are located and registered; at the address of this region you will receive letters from the tax office asking you to pay tax (for late payment, the legislation of the Russian Federation obliges you to pay a fine). The second item after selecting the region is the year of calculation - the year for which you need to calculate the transport tax. If you need to calculate the tax for the present, check 2021. The next item available to us is the number of months of ownership. This item will be useful for those who need to calculate taxes not for the whole year, but for several months. After all, for example, it may turn out that you are selling the car after 6 months of operation. Then it would be necessary to calculate the tax for the whole year, and then multiply the resulting amount by 0.5. In our case, the calculator calculates everything itself. The fourth point of the calculator is the vehicle category. Here you select the vehicle for which you are interested in tax. After all, in addition to cars, other vehicles are also subject to transport tax - ATVs, motorcycles, snowmobiles and others. The most pressing and pressing issue is passenger cars; almost everyone has one. Our calculator is able to calculate the tax on absolutely any vehicle. The next point is the amount of horsepower.

Based on this value, all base rates for different regions are formed. Regional rates apply to each of the following intervals: 50-100 hp, 100-150 hp, 150-200 hp, 200-250 hp, more than 250 hp for the Moscow region . For example, the rate on cars from 50 to 100 hp is 3 rubles, and on cars from 150 to 200 is 30 rubles. Horsepower has a direct impact on the amount of transport tax, because it is by horsepower that the rate is multiplied when calculating the tax using a calculator.

The last item in our calculator is the cost of your vehicle. As mentioned at the beginning of the article, if the price of a car exceeds 3 million rubles, a luxury tax will be introduced; an increasing factor will be charged on the tax, that is, the tax amount will increase from 1.2 to 2.5 times. After filling out all these points, all you have to do is click the calculate button, and in a few seconds the calculator will give you the exact amount of the transport tax.

Transport tax is a regional tax

, which is regulated by Chapter 28 of the Tax Code of the Russian Federation. The Tax Code of the Russian Federation spells out the basic rules governing the object of taxation, tax payers, calculation and payment rules.

That is, the basic conditions are prescribed at the federal level, but regional authorities have the right to make their own adjustments. Important: regional authorities cannot worsen the rights of taxpayers. In addition, regions set tax rates and preferential categories of payers.

Object

taxation are:

• cars;
• motorcycles;
• self-propelled machines and vehicles on pneumatic and caterpillar tracks;
• snowmobiles and motor sleighs;
• air transport (planes and helicopters);
• marine vehicles (motor ships, boats, yachts and jet skis).

But there are exceptions

, which include:

• passenger cars with engine power up to 100 horsepower (purchased through the social security department);
• cars equipped for disabled people;
• tractors, self-propelled combines and special vehicles for transporting milk, poultry, which are used for agriculture (for individual entrepreneurs);
• fishing vessels (for individual entrepreneurs).

Tax is not calculated for these vehicles

.

Nuances for families with many children

When calculating the tax payment for other categories of citizens, the number of horses in the car engine and how long ago it came off the assembly line are taken into account. These factors are partially taken into account in the case of large families. Until now, these citizens have been fully exempt from paying transport fees. It didn’t matter how many cars family members had - they couldn’t pay for everything.

Families owning different types of transport, including trucks, cars and others, could not pay taxes. Carrying capacity was not assessed when calculating tax payments. There were no restrictions on capacity. Since the beginning of 2017, innovations in legislation have been in effect. They provide that you can avoid paying tax on just one car. Limitations have been established regarding the power of the car. It should not exceed 250 horses.

If this value is higher, the family will have to pay the tax in full. Such adjustments are connected with the fact that citizens with many children own exactly the kind of cars that will not be able to hit the family budget hard. If the car has more power than indicated above, then it belongs to the premium class vehicles.

Transport tax benefits in 2021

The government made concessions in order to reduce the financial burden on the population and exempted truck drivers from paying taxes (who own large vehicles, namely trucks weighing more than 12 tons. This amendment also applies to rural transport).

Previously, owners of large trucks made payments into the Platon system, paying for the damage caused by their vehicles to federal roads. As a result, the owners paid two taxes to the budget, feeling a double financial burden.

Car owners whose vehicles are being repaired due to severe damage are not exempt from paying tax contributions, since no benefits are provided for this case.

Amounts of tax payments

Passenger cars are a popular means of transportation among citizens. The tax rate in this case depends on the power of the car. Payment for one horse is made at the rate of 10-50 rubles per horse. The second place in popularity is occupied by motorcycles, scooters and scooters. Payment for power is made according to similar rules.

The rate per unit can range from 9 to 50 rubles. There is also a tax for snowmobiles. It ranges from 20 to 25 rubles per horse. Certain provisions apply to vehicles owned by a legal entity. Often, organizations and enterprises have ownership rights to vehicles classified as trucks and buses.

The tax rate varies depending on the age of the car. For example, if the bus is not older than five years, then for one horsepower you will have to pay from 27 to 56 rubles. If the bus is older than the specified age, then its maintenance will cost the owner more.

ATTENTION !!! For old equipment, the minimum bet is 50 rubles, the maximum bet is more than 100 rubles.

Similar rules apply to trucks. It is not profitable for the owner to maintain old cars, since they are much more expensive.

Transport tax rates in the Moscow region for 2021 and 2021

Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ

Article 1 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ “On transport tax in the Moscow region” (taking into account the changes indicated below) establishes the following transport tax rates for 2021 and 2021:

Transport tax rates in the Moscow region for 2021

(Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ (as amended by Law dated March 5, 2020 No. 22/2020-OZ)

as of 01/01/2021

The article was written and posted on October 7, 2021. Added - 01/04/2018, 09/17/2018, 01/13/2019, 12/11/2019, 12/29/2020

ATTENTION!

Copying the article without providing a direct link is prohibited. Changes to the article are possible only with the permission of the author.

Author: lawyer and tax consultant Alexander Shmelev © 2001 — 2021

How are preferences provided?

In order to qualify for preferential conditions regarding transport, you will need to attach certain conditions and create a certain package of papers. Along with the application, documentation will need to be sent to the fiscal authority. The appeal takes place in the place where the citizen lives. Tax officials say that it is better to use the established form to draw up an application.

The document indicates the person’s surname and initials and the tax number assigned to him. In addition, you will need to provide a contact telephone number and email address. The application must reflect the day on which the benefit begins to apply and the period until which it is valid. It is worth considering that preferential conditions can be indefinite or urgent.

You will need to collect the following documents:

• an act by which the identity of the applicant is verified;
• individual number assigned to the tax payer;
• a certificate confirming that the car is registered;
• vehicle documentation.

You will need to make copies of your passport. These requirements concern the first pages of the act. Copies of those sheets that reflect the place of registration of the citizen are also required. You will need to collect other papers as well. For example, this could be a document reflecting the composition of the family or the status of a pensioner. In general, these are papers that confirm the existence of rights to use preferential conditions.

The general requirements that are presented to the applicant are listed. It is worth remembering that the list may vary depending on who is applying for the benefit. For example, if a citizen who is recognized as disabled applies, he needs to confirm his status with the help of documentation. This is a conclusion issued by a medical organization. If the benefits papers are not initially attached, the tax officer has the right to additionally request them from the applicant.

In addition, a request for missing papers can be sent from the Federal Tax Service to other authorities. If the car is stolen, then the person has the right not to pay taxes. However, you will need to confirm the theft with documentation.

Deadline for payment

The period from which the calculation of tax payments begins is associated with the date when the car is registered with the MREO. In some cases, this date is associated with obtaining transit numbers. You are required to receive them upon entering the country. The purpose of such entry is permanent residence in the territory or transportation of the car to the factory where it was manufactured. If a car is driven by a citizen who does not have ownership rights to it, but has a formalized power of attorney, paying the tax remains the responsibility of the owner. Similar rules apply to situations where a car is registered to persons under 18 years of age.