Tax incentives for transport tax: where to look for the list
Transport tax (TN) is a regional tax, therefore the Tax Code of the Russian Federation sets only the general framework of taxation.
The specifics of payment can be established by the authorities of a constituent entity of the Russian Federation by their laws. In particular, they have the right to introduce tax benefits for transport tax and determine the grounds for their use by taxpayers - this is directly stated in Art. 356 Tax Code of the Russian Federation. Therefore, in order to find out who has transport tax benefits, you need to refer to the law of the corresponding region, which can be found on the Federal Tax Service website. But first, it’s worth establishing whether the vehicle is subject to TN taxation.
To learn how tax rates may vary by region, read the material “Transport tax rates by region - table 2021.”
IP on UTII
Payment of transport tax raises a large number of questions for those individual entrepreneurs who use UTII. For example, should I pay it as an ordinary citizen or as a legal entity?
If we turn to the Tax Code of the Russian Federation, we will see that those individual entrepreneurs who operate within the framework of UTII are not exempt from paying transport tax.
If we talk about the method of calculation, then in relation to individual entrepreneurs the tax should be calculated in the same way as it is calculated for individuals. And it doesn’t matter that transport in this case is an object of entrepreneurial activity.
Who is exempt from paying transport tax under the Tax Code of the Russian Federation?
According to paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, the objects of TN taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, as well as airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis , non-self-propelled (towed) and other water and air vehicles registered in the prescribed manner.
In paragraph 2 of Art. 358 of the Tax Code of the Russian Federation provides a list of vehicles that are not subject to taxation. Accordingly, their owners have the right to be exempt from transport tax. Among such objects:
- passenger cars specially equipped for use by disabled people, as well as with an engine power of up to 100 horsepower (73.55 kW), received (purchased) through social security authorities;
- passenger and cargo sea, river and aircraft owned by carriers;
- tractors, self-propelled combines of all brands, special vehicles of agricultural producers;
- vehicles that are wanted, as well as vehicles for which the search has been terminated, from the month the search began until the month of its return to the person in whose name it was registered. Facts of theft (theft), return of a vehicle are confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Art. 85 Tax Code of the Russian Federation.
From 07/03/2016 to 12/31/2018, there was an additional benefit that allowed the tax accrued on heavy trucks to be reduced down to zero by the amount of the fee paid to the budget for the damage caused by such transport to roads. It applied to both individuals (Article 361.1 of the Tax Code of the Russian Federation) and legal entities (clause 2 of Article 362 of the Tax Code of the Russian Federation).
Read more about the deduction in the article “Transport tax and the Plato system (nuances)”.
How to reduce tax on Plato
If you are an individual entrepreneur and own a heavy-duty vehicle with a carrying capacity of more than 12 tons, it is quite logical that you make payments to the Platon system. This is not a tax, but a fee and it is federal.
In connection with the introduction of this system, the President of the Russian Federation made a proposal to abolish the transport tax for owners of heavy trucks. The tax was not abolished, but a certain benefit began to apply.
Car owners can take advantage of this benefit if they have deposited into the Platon system an amount exceeding or equal to the amount of the calculated transport tax. In this case, they do not pay transport tax at all.
If the amount of the fee paid is less than the amount of tax, then the entrepreneur can reduce the tax by the amount that was paid by him.
You need to contact the Federal Tax Service in your region for detailed information.
Who is exempt from paying transport tax by regional laws
The region can introduce transport tax benefits for both individuals and organizations. Basically, they have a social orientation, and beneficiaries usually include disabled people, pensioners, war veterans, people with state awards, etc. Benefits can be provided either in the form of a complete tax exemption or in the form of a rate reduction.
Are there any transport tax benefits for large families? The answer to this question is in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.
Benefits for paying transport tax (exemption from payment) in Moscow
Let's look at the list of beneficiaries using the example of the Moscow law on transport tax. In the capital, the procedure for paying transport tax is regulated by the Moscow Law “On Transport Tax” dated 07/09/2008 No. 33. Art. 4 of this law.
According to this article in Moscow, the following are entitled to transport tax benefits in 2020-2021:
- Organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles carrying passengers (except taxis).
- Residents of the special economic zone of technology-innovation type "Zelenograd" - by vehicles registered on them from the moment of inclusion in the register of residents of the special economic zone.
- Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees.
- Veterans and disabled people of the Second World War.
- Veterans and disabled combatants.
- Disabled people of groups I and II.
- Former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War.
- One of the parents (adoptive parents), guardian, trustee of a disabled child.
- Persons who own passenger cars with an engine power of up to 70 horsepower (51.49 kW) inclusive - for one vehicle registered to them.
- One of the parents (adoptive parents) in a large family.
- Individuals entitled to receive social support in accordance with the Law of the Russian Federation “On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant” dated May 15, 1991 No. 1244-1, federal laws “On the social protection of citizens of the Russian Federation exposed to radiation due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" dated November 26, 1998 No. 175-FZ and "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" dated January 10, 2002 No. 2-FZ.
- Individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities.
- Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
- One of the guardians of a disabled person since childhood, recognized by the court as incompetent.
- Organizations recognized as SEZ management companies and carrying out activities for the purpose of implementing SEZ management agreements - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle.
- Management companies of the International Medical Cluster and project participants who have entered into agreements on the implementation of the project with the management company of the International Medical Cluster and carry out project implementation activities on the territory of the International Medical Cluster (from 01/01/2018 to 12/31/2027 - Article 4 of Law No. 33 as amended by the law Moscow on amendments to certain laws of Moscow in the field of taxation dated November 29, 2017 No. 45).
- From 01.01.2020 to 31.12.2024 - persons who own vehicles equipped exclusively with electric motors.
Individuals are provided with benefits only for one vehicle registered to them. It should be remembered that benefits do not apply to cars with an engine power of more than 200 hp. With. This rule does not apply only to parents of a large family.
Where to find a sample application for transport tax relief
Anyone who is exempt from transport tax must declare this to the Federal Tax Service and confirm their right to exemption (reduction) of tax.
The application form for transport tax benefits for individuals was approved by order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]
You can see it on our website.
In your application you can choose:
- submit documents confirming your right to benefits;
- or just provide the details of such documents.
In the latter case, the tax authorities themselves will send the request to the place where the supporting documents specified by the taxpayer were issued, and then inform the applicant about the decision to provide the benefit.
You will find a sample application for a tax benefit for an individual in ConsultantPlus. Get trial access to the system for free and proceed to the example of filling out the document.
You can apply for a property tax benefit to any tax authority, as well as through the taxpayer’s personal account.
Starting from 2021, legal entity payers also submit applications for benefits to the Federal Tax Service (Federal Tax Service order No. ММВ-7-21 dated July 25, 2019/ [email protected] ). You can download the application form from the link. For periods before 2021, the benefit is reflected in the declaration.
A sample of filling out an application for a benefit for an organization can also be viewed in K+, having received free trial access to the system.
Rules in force in the regions
Since the tax is regional, there are differences in the amount of tax in different regions of the Russian Federation. Therefore, you need to find out the rate that will be relevant in the region in which you live. To do this, just contact the tax authorities or go to the official website of the Federal Tax Service.
For example, in the Moscow region there is a reduced rate on cars that are small, so individual entrepreneurs most often use them.
There are situations when an individual entrepreneur works in a provincial town, but the transport is registered in a large city. Then payment of the tax will be made according to the rules of the metropolis.
Results
Transport tax benefits are divided into federal (they are listed in the Tax Code of the Russian Federation) and regional (they are established in regional laws).
You must declare your right to a benefit to the Federal Tax Service (submit an application in the form recommended by the tax authorities), and also submit supporting documents or provide the tax authorities with their details.
Sources:
- Tax Code of the Russian Federation
- Law of the Russian Federation of May 15, 1991 No. 1244-1
- Federal Law of January 10, 2002 No. 2-FZ
- Order of the Federal Tax Service of Russia dated July 25, 2019 No. ММВ-7-21/ [email protected]
- Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
