When and how to calculate and pay transport tax

2024 Author: Malcolm Clapton | [email protected]. Last modified: 2023-12-17 03:44

Everything will be counted for you, but you need to make sure that it is done correctly.

What is transport tax and what to pay for it

This is one of three property taxes for individuals. It is paid, as the name implies, by the owners of the transport, and not just any one. Tax is imposed on the Tax Code of the Russian Federation Article 358:

• cars;
• motorcycles and scooters;
• aircraft and helicopters;
• motor ships, yachts, sailing ships, boats, towed ships, motor boats, jet skis;
• snowmobiles, snowmobiles.

This is not an exhaustive list, the law also includes "other self-propelled vehicles and mechanisms on pneumatic and caterpillar tracks", as well as "other water and air vehicles." To make it easier to understand, the regulation also contains exceptions that are not subject to transport tax:

• passenger cars adapted for driving people with disabilities, as well as cars with a capacity of up to 100 horsepower, obtained through the social security authorities;
• rowing boats;
• fishing sea and river vessels;
• passenger and cargo sea, river and aircraft, which are owned by companies or individual entrepreneurs and are used mainly for the transport of people or cargo;
• transport of executive power bodies, as well as bodies in which military or equivalent service is provided;
• tractors, self-propelled harvesters, milk tankers, livestock trucks, special machines for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance, which are registered with agricultural producers and are used for their intended purpose;
• air ambulance and medical service aircraft and helicopters;
• ships registered in the Russian International Register of Ships;
• ships registered in the Russian Open Register of Ships or air transport registered in the State Register of Civil Aircraft, if the owners received the status of Federal Law of 29.09.2019 N 324-FZ of a participant in a special administrative region;
• offshore fixed and floating platforms, mobile drilling rigs and drilling ships;
• transport, which is put on the wanted list, even if the search is terminated, and the loss has not been found.

The owner of a vehicle is the one for whom it is registered. For example, if the son uses a car that is registered with the mother, then it will be she who will be charged the tax.

How transport tax is calculated

Several criteria are taken into account to obtain the final figure.

The tax base

We are talking about the specific characteristics of the Tax Code of the Russian Federation Article 359 of the vehicle:

• engine horsepower - for vehicles with an engine (excluding air transport);
• the total passport static thrust of all jet engines in take-off mode in terrestrial conditions in kilograms of force - for an air vehicle;
• gross tonnage - for non-self-propelled water tugs.

For other air and water vehicles, the tax is charged without taking into account additional characteristics, simply upon availability.

Let's take two cars as an example:

1. KIA Rio 2017 with an engine displacement of 1, 4 liters and an engine power of 100 horsepower.
2. 2018 BMW X5 xDrive40i with 340 horsepower engine power.

There is nothing to count yet, since we have only one criterion. Let's just remember the numbers.

Tax rate

It is set per unit of the tax base, that is, for example, per horsepower. The rate is determined by the regional authorities. At the same time, they start from the figures of the Tax Code of the Russian Federation, Article 361 in the Tax Code. Federal rates exist as a benchmark for the subject. Regionals can increase them, but not more than 10 times. For example, the owner of a car with a capacity of up to 100 horsepower cannot be charged more than 25 rubles per horsepower. It is also allowed to reduce the rate - for cars with a capacity of less than 150 horsepower by as much as you like, for the rest of the transport also no more than 10 times.

Local authorities can also introduce differentiated rates, which will vary depending on the age of the vehicle or its environmental class.

The exact rates for your region can be found at the Federal Tax Service.

The service will give you numbers and links to current local laws.

Let's say our heroes from the example live in St. Petersburg. From cars with a capacity of up to 100 horsepower, inclusive, they take 24 rubles per horsepower. If the power is over 250 horsepower - 150 rubles. We multiply the tax rate by the tax base:

1. KIA = 100 horsepower * 24 rubles = 2,400 rubles.
2. BMW = 340 horsepower * 150 rubles = 51,000 rubles.

Increasing coefficient

This is a kind of luxury tax. The multiplying coefficient is set annually for some cars more expensive than 3 million rubles. Their list About the List of passenger cars with an average cost of 3 million rubles. for the tax period 2019 can be found on the website of the Federal Tax Service and the Ministry of Industry and Trade, it is published no later than March 1. The age of the car is also important. As a result, the multiplying coefficient will be as follows:

• 1, 1 - for cars worth from 3 to 5 million no older than three years;
• 2 - for cars with a price of 5 to 10 million not older than five years;
• 3 - for cars from 10 million not older than 10 years or for cars from 15 million not older than 20 years.

If the car is expensive, but it is not on the list, then the coefficient is not applied. Also, the list may specify the number of years that have passed since the release of the car, required for the recalculation of the tax.

For obvious reasons, the inexpensive KIA Rio does not participate in the calculations. But the BMW X5 Drive40i could, but only cars of this model not older than one year are subject to the multiplying coefficient.

Lucky, otherwise you would have to multiply 51 thousand of the base tax by a factor of 1, 1. This is what the tax authorities automatically offer when calculating - probably in 2019 the car was worth less than 5 million.

Period of ownership

Everything is simple here: if you owned a car for a year, then you pay transport tax for 12 months. If less, then the amount of the annual transport tax must be divided by 12 and multiplied by the number of months when you were the owner of the transport.

The car owner sold KIA in March in 2019 and bought a BMW in April. Therefore, he owned the first car for 3 months, the second - 9. Let's calculate the taxes:

1. KIA = 2,400 / 12 * 3 = 600 rubles.
2. BMW = 51,000 / 12 * 9 = 38,250 rubles.

It is not necessary to read everything manually. The tax office has a special one that will help you calculate the numbers you need. The service is for informational purposes only, the actual result may differ, the Federal Tax Service warns.

When and how to pay transport tax

You don't have to calculate the transport tax. Although it is worth knowing how this is done - at least in order not to buy a car that you cannot support.

The tax office will calculate the tax amount itself and send a notification. Now it is a single form for all property taxes - transport, land and real estate. The notification comes by regular mail in an envelope or electronically to your personal account on the FTS website, if you have one.

You should receive the notification by November 1st. Transport tax is required to be paid by December 1st.

This can be done in several ways.

1. Through your personal account on the FTS website

The notification will wait in the "Taxes" tab. Open it, click on the "Pay" button, enter the card details - you're done.

2. Through the website of the Federal Tax Service

This is a separate one, for which it is not necessary to have a personal account. Select the option "Individuals", then "Payment of taxes, insurance premiums". You can deposit money for yourself or someone else.

You can transfer tax according to the payer's data, document index (the service page also indicates where to look for it) or by full payment details.

3. Through a bank or "Russian Post"

You need to come to the institution that provides such a service with a payment document, and they will help you.

4. Via an ATM or payment terminal

You need to select the desired service, enter the amount and details.

Are there any transport tax incentives

There are no all-Russian benefits. The money from the transport tax goes to the regional budget, so the introduction of concessions was left at the mercy of the local authorities. You can find out how things are in your subject at the Federal Tax Service. For example, in the Bryansk region the list of beneficiaries is rather big.

If the tax authority does not take into account the benefits when calculating the tax, although they are due to you, the department may not yet know about this. You can notify the inspectors on the FTS website in your personal account, following the path: "Life situations" → "Apply for a benefit."

What to do if there is an error in the transport tax notification

It happens, for example, that you sold a car in January, and the tax was calculated for the whole year. This, of course, is not the case. And don't expect the problem to be solved by itself. FTS must be notified of the error. Lifehacker has detailed instructions on how to do this.

Keep in mind that you should notify the tax office even if it was mistaken in your favor. For example, you didn't charge tax on the car you own. Otherwise, it may be considered a tax evasion of the Tax Code of the Russian Federation Article 122 and a fine of 20% of the amount that you owe.

What happens if you do not pay transport tax

For each day of delay in tax payments, you will have to pay a penalty - 1/300 of the Tax Code of the Russian Federation Article 75. Penalty on the refinancing rate of the Central Bank. Now it is about 0, 014% of the tax debt.