Transport tax calculator for trucks. How to Calculate Car Tax by Horsepower Vehicle Tax Rates by

Vehicle transport tax is calculated using a standard formula. The amount of horsepower (hp or kW) indicated in the car's title is multiplied by the current tax rate in the region of registration of the vehicle. The resulting number is multiplied by a coefficient calculated as the ratio of the number of complete months of car ownership to the number “12”.

Example. Let's say you own a Lada Vesta vehicle, the engine power is 82 horsepower and you live in the Central region - Moscow. The transport tax rate in 2019 (indicated in the table below) is 12 rubles. When calculating the transport tax on a car for 1 year it will be: 12 rubles x 82 horsepower = 984 rubles.

If the PTS does not indicate the horsepower of the car, then the power in kW must be indicated. This requires converting kilowatts of car power into horsepower. Don’t be alarmed, the conversion is very simple: 1 kW = 1.35962 hp. The resulting amount of vehicle transport tax is rounded to the nearest hundredth.

Self-calculation table for transport tax

Car tax calculator online 2018

Transport tax rate for cars in Moscow for 2018

Name of taxable object	Rate (RUB)
Passenger cars with engine power (transport tax is calculated for each horsepower of the vehicle):
	12
over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive	25
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive	35
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive	45
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive	50
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive	65
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive	75
over 250 hp (over 183.9 kW)	150
Motorcycles and scooters with engine power (transport tax is calculated for each horsepower):
up to 20 l. With. (up to 14.7 kW) inclusive	7
over 20 l. With. up to 35 l. With. (over 14.7 kW to 25.74 kW) inclusive	15
over 35 l. With. (over 25.74 kW)	50
Buses with engine power (per horsepower):
up to 110 hp (up to 80.9 kW) inclusive	15
over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive	26
over 200 l. With. (over 147.1 kW)	55
Trucks with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive	15
over 100 l. With. up to 150 l. With. (over 73.55 kW to 110.33 kW) inclusive	26
over 150 l. With. up to 200 l. With. (over 110.33 kW to 147.1 kW) inclusive	38
over 200 l. With. up to 250 l. With. (over 147.1 kW to 183.9 kW) inclusive	55
over 250 l. With. (over 183.9 kW)	70
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)	25
Snowmobiles, motor sleighs with engine power (per horsepower):
up to 50 l. With. (up to 36.77 kW) inclusive	25
over 50 l. With. (over 36.77 kW)	50
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive	100
	200
Yachts and other sailing-motor vessels with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive	200
over 100 l. With. (over 73.55 kW)	400
Jet skis with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive	250
over 100 l. With. (over 73.55 kW)	500
Non-self-propelled (towed) vessels for which gross tonnage is determined (transport tax is calculated for each registered ton of gross tonnage)	200
Airplanes, helicopters and other aircraft with engines (per horsepower)	250
Airplanes with jet engines (per kilogram of thrust)	200
Other water and air vehicles without engines (per vehicle unit)	2000

Benefits provided for payment of transport tax

Adhering to the rules of regional laws, the following are exempt from paying transport tax:

Veterans and disabled people of the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers.
For Moscow - representatives (one of two parents) of large families.
For St. Petersburg - only one of the parents of a family with at least four minor children.
A certain number of citizens are provided with a transport tax benefit, provided that their vehicle is domestically produced and has an engine with a capacity of up to 150 hp.

Category of taxpayers for whom the benefit is established	The corresponding article (clause) of the law of the subject of the Russian Federation	Grounds for granting benefits	Size	Unit change	Conditions for providing benefits	FL, LE, IP
organizations providing services for the transportation of passengers by public urban passenger transport	subparagraph 1 of paragraph 1 of article 4	provisions of the constituent documents (charter, regulations) defining passenger transportation as the main type of activity, the purpose of creating the organization; availability of a valid license for passenger transportation	100	%	Calculation of transport tax on vehicles transporting passengers by public urban passenger transport (except taxis) (subclause 1 of clause 1, article 4). Vehicles exempt from taxation include vehicles that use uniform conditions for the transportation of passengers at uniform fares established by the executive authorities of the city of Moscow. Calculate transport tax taking into account the provision of all travel benefits approved in the prescribed manner; benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	Legal entity
residents of the special economic zone of technology-innovation type "Zelenograd"	subparagraph 2 of paragraph 1 of article 4	extract from the register of residents of the special economic zone, issued by the management body of the special economic zone	100	%	for vehicles registered to residents from the moment they were included in the register of residents of the special economic zone. The benefit is provided for a period of five years, starting from the month of registration of the vehicle (subparagraph 2 of paragraph 1 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	Legal entity
Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,	subparagraph 3 of paragraph 1 of article 4	statement; Hero's book or order book	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 3 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4), benefits do not apply to water and air vehicles , snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
veterans of the Great Patriotic War, disabled people of the Great Patriotic War;	subparagraph 4 of paragraph 1 of article 4		100	%	Calculation of transport tax for one vehicle with an engine power of up to 200 hp. (inclusive) (subclause 4 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
combat veterans, disabled combat veterans	subparagraph 5 of paragraph 1 of article 4	statement; certificate or certificate of entitlement to benefits of the established form	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 5 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
disabled people of groups I and II	subparagraph 6 of paragraph 1 of article 4	statement; a certificate from a medical institution of the established form confirming the fact that disability group I or II has been established.	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 6 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
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	subparagraph 7 of paragraph 1 of article 4	statement; certificate of entitlement to benefits in the established form	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 7 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
one of the parents (adoptive parents), guardian, trustee of a disabled child	subparagraph 8 of paragraph 1 of article 4	statement; passport of a citizen of the Russian Federation issued in the name of the taxpayer; birth certificate of the child specified in the application; a copy of the act (extract from the act) of the guardianship and trusteeship authorities on the establishment of guardianship (trusteeship) over the child; a certificate of the established form confirming the fact that this child has been assigned the category of disability “disabled child”; information about the second parent (adoptive parent), guardian, trustee (full name and address of residence)	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subparagraph 8 of paragraph 1 of Article 4, paragraph 5 of Article 4) and only one of the parents (adoptive parents), guardian, trustee of a disabled child (subparagraph 8 of paragraph 1 of Article 4), if there is a right to receive benefits on several grounds, benefit provided on one basis at the taxpayer’s choice (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of Article 4);	FL IP
calculate transport tax for a person who owns passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive	subparagraph 9 of paragraph 1 of article 4	statement; copy of vehicle passport	100	%	for one vehicle (subclause 9 of clause 1 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL LE IP
one of the parents (adoptive parents) in a large family	subparagraph 10 of paragraph 1 of article 4	statement; certificate of a large family of the city of Moscow; information about the second parent (adoptive parent) (full name and address of residence)	100	%	one vehicle and only one of the parents (adoptive parents) (subclause 10 of clause 1 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”, Federal laws of November 26, 1998 N 175- Federal Law “On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River” and dated January 10, 2002 N 2-FZ “On social guarantees to citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site"	subparagraph 11 of paragraph 1 of article 4	statement; standard certificate	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 11 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
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	subparagraph 12 of paragraph 1 of article 4	statement; standard certificate	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 12 of clause 1 of Article 4, clause 5 of Article 4), calculate the transport tax if there is a right to receive benefits on several grounds; the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
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	subparagraph 13 of paragraph 1 of article 4	statement; standard certificate	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 13 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP
one of the guardians of a disabled person since childhood, recognized by the court as incompetent for one vehicle registered to citizens of the specified categories	subparagraph 14 of paragraph 1 of article 4	statement; standard certificate	100	%	one vehicle each with an engine power of up to 200 hp. (inclusive) (subclause 14 of clause 1 of Article 4, clause 5 of Article 4), if there is a right to receive benefits on several grounds, the benefit is provided on one basis at the choice of the taxpayer (clause 2 of Article 4); benefits do not apply to water, air vehicles, snowmobiles and motor sleighs (clause 3 of article 4)	FL IP

Calculate transport tax correctly in 2018

Transport tax on luxury cars in 2019

Formula for calculating transport tax on a car whose cost exceeds 3 million rubles. and owning the car for more than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)

Calculation of tax on a car, the cost of which is more than 3 million rubles. and if you own it for less than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor)

Calculation of the transport tax increasing coefficient (Article 362 of the Tax Code of the Russian Federation)

The increasing coefficient according to Article 362 of the Tax Code of the Russian Federation, Chapter 28:

1,1 - for passenger cars worth from 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
1,3 - for passenger cars worth from 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
1,5 - for passenger cars worth from 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
2 - for passenger cars worth from 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
3 - in relation to passenger cars worth from 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;
3 - for passenger cars costing over 15 million rubles, no more than 20 years have passed since the year of manufacture.

Deadlines for paying transport tax on a car

Transport tax on a car is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.

Individuals pay transport tax on cars no later than December 1 of each year (Article 363 of the Tax Code of the Russian Federation), based on a tax notice received from the Federal Tax Service along with a payment receipt. If the transport tax is not paid within the required period, a penalty is charged, and the tax amount increases by a certain percentage monthly.

Calculation of transport tax for legal entities

Legal entities are required to calculate the transport tax for each car independently and make quarterly advance payments (payments of 1/4 to the Federal Tax Service of the total amount of all vehicles of the department). If the organization owns an expensive car included in the special. list of the Ministry of Industry and Trade of the Russian Federation, then advance payments by a legal entity are paid immediately taking into account the established increasing coefficient (coefficient for a luxury car).

At the end of the calendar year, the remaining tax must be paid by February 1 of the year following the reporting year. The calculated transport tax must be paid within the deadlines established by law for submitting tax returns.

Companies that have registered cars, motorcycles, buses, helicopters, yachts, boats, etc., must pay transport tax in 2016 for the previous year - 2015.

If you or your company owns a vehicle, according to the laws in force in the Russian Federation, you are required to pay transport tax. As a rule, paying transport tax does not cause serious difficulties for individuals. Since tax calculation and control over payment are entrusted to the tax office. And they, in turn, are unlikely to forget to notify you in a timely manner about the need to pay.

As for enterprises, they need to independently calculate, pay tax and submit a declaration. This is what we will look at in detail in the article.

In 2016, you need to pay transport tax for 2015. You must pay tax for 2016 and report it in 2017. Companies that pay advance payments for transport tax are required to pay 1/4 of the tax amount in the 1st, 2nd, and 3rd quarters of 2016.

Who pays transport tax in 2016

Transport, as a rule, is registered to the owner, who can be either a private person or an enterprise. All vehicle owners are required to pay transport tax in accordance with (hereinafter referred to as the Tax Code of the Russian Federation).

Which vehicles are subject to tax are listed in. Here is the list:

cars;
motorcycles;
scooters;
buses;
aircraft;
helicopters;
motor ships;
yachts;
boats;
motor boats;
jet skis, etc.

The following are not subject to transport tax in accordance with paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

rowing boats;
motor boats with engines up to 5 hp. With.;
cars for disabled people;
fishing sea and river vessels;
tractors, self-propelled combines, special vehicles (milk tankers, livestock tankers, etc.), if such machines are used for the production of agricultural products;
passenger and cargo sea, river and aircraft vessels, if the main activity of the vehicle owner’s company is the transportation of passengers and cargo.

Transport tax for legal entities in 2016

All private vehicle owners are already accustomed to receiving an annual notification from the tax office about the need to pay transport tax and a sample receipt for payment. Citizens of the Russian Federation do not calculate transport tax in 2016 on their own. This is regulated by paragraph 3 of Article 363 of the Tax Code of the Russian Federation.

But enterprises are required to independently calculate transport tax. In the accounting department of an enterprise, it is considered correct if the calculation is documented in an accounting certificate.

In some regions, it is established that transport tax is paid at the end of the year. For example, in Moscow, in accordance with the Law of Moscow dated 07/09/2008 No. 33.

In the Moscow region, in accordance with paragraph 1 of Article 2 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ, enterprises are required to make advance payments for transport tax based on the results of each quarter. The procedure is prescribed in paragraph 2 of Article 360, paragraph 2.1 of Article 362, paragraphs 1 and 2 of Article 363 of the Tax Code of the Russian Federation.

The amount of the advance payment for transport tax is equal to ¼ of the annual tax amount, in accordance with paragraph 2.1 of Article 362 of the Tax Code of the Russian Federation.

Since 2014, increasing coefficients have been introduced for calculating transport tax for cars costing over 3 million rubles.

Calculation of transport tax in 2016

Calculate transport tax for the full year using the formula:

Calculate transport tax in 2016 for an incomplete year using the vehicle utilization rate using the following formula:

Tax base for calculating transport tax

What is the tax base for calculating transport tax is defined in. This:

engine power in horsepower - for vehicles with engines;
gross tonnage in registered tons - for non-self-propelled (towed) water vehicles;
vehicle unit – for other water and air vehicles.

Rates for calculating transport tax

Basic transport rates are established by paragraph 1 of Article 361 of the Tax Code of the Russian Federation. On their basis, regional authorities set specific tariffs in accordance with paragraph 2 of Article 356 of the Tax Code of the Russian Federation. Therefore, rates are different in the regions of the Russian Federation.

Basic transport tax rates

Object of taxation	Tax rate
Passenger cars with engine power up to 100 hp.	2.5 rub. for 1 hp
Passenger cars with engine power from 100 to 150 hp.	3.5 rub. for 1 hp
Passenger cars with engine power from 150 to 200 hp.	5 rub. for 1 hp
Passenger cars with engine power from 200 to 250 hp.	7.5 rub. for 1 hp
Passenger cars with engine power over 250 hp.	15 rub. for 1hp
Motorcycles and scooters with engine power up to 20 hp.	1 rub. for 1 hp
Motorcycles and scooters with engine power from 20 to 35 hp.	2 rub. for 1 hp
Motorcycles and scooters with engine power over 35 hp.	5 rub. for 1 hp
Buses with engine power up to 200 hp.	5 rub. for 1 hp
Buses with engine power over 200 hp.	10 rub. for 1 hp
Trucks with engine power up to 100 hp.	2.5 rub. for 1 hp
Trucks with engine power from 100 to 150 hp.	4 rub. for 1 hp
Trucks with engine power from 150 to 200 hp.	5 rub. for 1 hp
Trucks with engine power from 200 to 250 hp.	6.5 rub. for 1 hp
Trucks with engine power over 250 hp.	8.5 rub. for 1 hp
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms	2.5 rub. for 1 hp
Snowmobiles and motor sleighs with engine power up to 50 hp.	2.5 rub. for 1 hp
Snowmobiles and motor sleighs with engine power over 50 hp.	5 rub. for 1 hp
Boats, motor boats and other water vehicles with engine power up to 100 hp.	10 rub. for 1 hp
Boats, motor boats and other water vehicles with engine power over 100 hp.	20 rub. for 1 hp
Yachts and other sailing-motor vessels with engine power up to 100 hp.	20 rub. for 1 hp
Yachts and other sailing-motor vessels with engine power over 100 hp.	40 rub. for 1 hp
Jet skis with engine power up to 100 hp.	25 rub. for 1 hp
Jet skis with engine power over 100 hp.	50 rub. for 1 hp
Non-self-propelled (towed) vessels for which gross tonnage is determined	20 rub. for 1 reg. T
Airplanes, helicopters and other aircraft with engines	25 rub. for 1 hp
Airplanes with jet engines	20 rub. for 1 kgf
Other water and air vehicles not having engines	200 rub. for 1 vehicle

How to calculate advances on transport tax

A number of regions have established quarterly reporting periods for transport tax. If such a procedure has been introduced in your region, you are required to calculate advances and the total amount of transport tax payable for the reporting year. The formula will be like this:

If the tax amount is in kopecks, round it according to the rules of arithmetic. That is, values less than 50 kopecks are discarded, and values 50 kopecks and more are rounded to the full ruble. This allows you to do this in paragraph 6 of Article 52 of the Tax Code of the Russian Federation.

Period for calculating transport tax

You must pay transport tax from the month of registration to the month of deregistration of the vehicle.

The period of use of the vehicle is the number of months when you owned the vehicle, that is, when it was registered to you. This is important when calculating transport tax if you have been the owner for less than 1 year.

The month in which the vehicle was registered and the month in which it was deregistered are considered full months. If you registered and deregistered a vehicle within one month, use one (1) month in your calculation.

If you do not use your transport, your car was damaged in an accident, cannot be restored, is written off from the balance sheet - deregister it with the traffic police. Otherwise, pay transport tax.

If your vehicle is stolen, you definitely need to take a police certificate and provide it to the Federal Tax Service. You will not have to pay tax while searching for transport. Such actions are regulated by letter of the Ministry of Finance of Russia dated April 23, 2015 No. 03-05-06-04/23454 and letter of the Federal Tax Service dated January 15, 2015 No. BS-3-11/70@, letter of the Ministry of Finance of Russia dated August 9, 2013 No. 03-05-04 -04/32382.

Aktiv LLC owns a Mazda 3 MPS passenger car (registration plate - X657EN177, VIN GAIZZZ6AEEL077567). Machine power – 250 hp. With. It was registered to the company in May 2015. Therefore, during the tax period, the company owned the car for eight full months (from May to December).

The company's share in the title to the vehicle is 1/1.

The special coefficient for this car will be 0.6667 (8 months: 12 months).

In the region where Aktiv operates, the transport tax rate for a car of this power is 25 rubles per liter. With. The tax on the Mazda 3MPS car for 2015 was:

250 l. With. x 25 rub./l. With. x 1 x 0.6667 = 4167 rub.

Advance tax payments will be:

In the first quarter - 0 rub. (250 hp x 25 rub./hp x 0.0000 x 1/4);
- in the second quarter 1042 rubles. (250 hp x 25 rub./hp x 0.6667 x 1/4);
- in the third quarter 1563 rubles. (250 hp x 25 rub./hp x 1.0000 x 1/4).

When to pay transport tax in 2016

Regional authorities independently establish for enterprises the procedure and terms for payment of transport tax and advance payments. However, the deadline for payment of transport tax is no earlier than February 1 at the end of the reporting year.

Accordingly, in 2016, we pay transport tax for 2015 and the deadline for its payment is no earlier than February 1, 2016.

Transport tax declaration in 2016

Only enterprises that own vehicles report transport tax. This obligation does not apply to private individuals - vehicle owners. The declaration must be submitted to the tax office at the location of the vehicle or at the place of registration of the largest taxpayer. The reporting procedure is established in Article 363.1 of the Tax Code of the Russian Federation.

No later than February 1, 2016, enterprises must submit a transport tax return for 2015 to the tax office.

Companies are required to submit a transport tax return for 2016 to the tax office no later than February 1, 2017.

The transport tax declaration form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99@.

If the average number of employees for the previous year exceeded 100 people, reporting must be submitted electronically.

Accounting for transport tax in 2016

Calculations for transport tax must be reflected in the credit of account 68 “Calculations for taxes and fees”. Open a separate sub-account for account 68. For example, “Calculations for transport tax”.

Make the following entries when calculating and paying transport tax or advance payment:

DEBIT 20 (23, 25, 26, 44...) CREDIT 68 SUBACCOUNT “CALCULATIONS FOR TRANSPORT TAX”
– transport tax/advance payment for transport tax has been accrued;

DEBIT 68 SUBACCOUNT “CALCULATIONS FOR TRANSPORT TAX” CREDIT 51
– transport tax/advance payment for transport tax has been paid.

Anyone who has a car pays transport tax on their car every year. To do this, you need to calculate the 2020 transport tax using a calculator according to the rates and benefits for transport tax in Moscow, St. Petersburg and other regions.

The article provides questions and answers on the topic of calculating and paying transport tax for individuals.

Car tax is levied on the basis of what legislation?

Transport tax 2020 is calculated and paid on the basis of transport tax adopted in accordance with the Code of Laws of the Subjects of the Russian Federation.

Regional legislative bodies determine transport tax rates within the limits established by the Code, the procedure and terms for its payment, and may also provide for tax benefits and grounds for their use by the taxpayer.

Horsepower tax. How to convert kilowatts to horsepower

The amount of transport tax depends on the type of vehicle and the power of its engine. Engine power is usually measured in horsepower. It is indicated in the technical documentation. If the power is indicated only in kilowatts, then they must be converted to horsepower.

One kilowatt equals 1.35962 horsepower.

A passenger car with an engine power of 120 kW. Transport tax is paid per horsepower, so it is necessary to convert kilowatts to horsepower:

120 kW x 1,35962 hp/kW = 163,15 hp

The data in the PTS does not correspond to the technical characteristics of the vehicle

The current legislation has not authorized the tax authority to make changes to the information provided by the registration authority, therefore, in the event of a discrepancy between the data contained in the registration documents (PTS) and the technical characteristics of the vehicle (VS), the owner of the vehicle can contact a specialized organization that will conduct an examination of the vehicle or to a vehicle manufacturer. The data received from the manufacturer or a conclusion from a specialized organization is submitted to the registration authorities, which, if necessary, will make changes to the registration documents (PTS) and provide information to the tax authorities. Based on the received updated (changed) information, the tax authority will recalculate or calculate the transport tax.

How to calculate car - transport tax 2019, 2020

The tax amount is calculated taking into account:

name of the object of taxation (land transport, water or air),
type of vehicle (truck, car, bus, motorcycle, etc.),
tax base (engine power in l/s, gross tonnage in registered tons, vehicle unit)
the number of months during which the vehicle was registered to the citizen.

Formula for calculating transport tax

Transport tax on cars and other vehicles equipped with an engine is levied on each horsepower according to the following formula:

Transport tax amount

tax rate
in year

Vehicle power
Number of HP

number of months of ownership per year

1) Passenger car VAZ 21093

2) Engine power 67.8 l/s

3) Deregistered due to sale on September 10, 2014 (used for 9 months)

Which vehicles are not subject to taxation are not vehicles

If the owner is provided with a benefit in the form of a complete exemption from paying tax, then, according to paragraph 2.1 of the Tax Code of the Russian Federation, there is no need to submit such a message to the inspectorate.

Attention:

From January 1, 2017, tax liability will be introduced for failure to report (late notification) about the availability of vehicles. The amount of the fine will be 20 percent of the unpaid tax amount (clause 12, article 1, part 3, article 7 of the Law of April 2, 2014 No. 52-FZ).

What documents are required to pay transport tax from individuals?

Individuals pay transport tax on the basis of a tax notice sent by the tax authority. It can be sent by registered mail. In this case, the tax notice will be considered received after six days from the date of sending the registered letter.

The tax notice for the payment of transport tax indicates, in particular, the surname, name, patronymic of the taxpayer, the amount of tax to be paid, the payment deadlines established by the law of the subject of the Russian Federation, the amount of additional payments for previous years.

The tax notice also contains information on the calculation of transport tax for each vehicle registered to the taxpayer, namely: the object of taxation, the state registration plate of the vehicle, the tax base (for motor vehicles - this is engine power), the tax rate, the coefficient (the ratio of the number full months during which the vehicle was registered to the taxpayer, to the number of calendar months in the tax period) and the amount of tax for this vehicle.

Simultaneously with the tax notice for the payment of transport tax, a payment document is sent to the taxpayer - an individual. The payment document (form No. PD (tax) must be sent by the tax authority to the taxpayer - an individual in completed form.

Where individuals can pay transport tax

Individuals can pay transport tax at Banks and their branches, as well as at post offices of the Federal State Unitary Enterprise Russian Post.

If the vehicle was sold without deregistration with the traffic police or traffic police?

When selling a vehicle without deregistering it The transport tax payer will be the person to whom the vehicle is registered - previous owner of the vehicle

From January 1, 2011, it became possible to sell a vehicle under a purchase and sale agreement without deregistering it.

The above position of the Federal Tax Service of Russia is explained by the fact that, in accordance with the norms of the Tax Code of the Russian Federation, the payer of transport tax is the person to whom the vehicle is registered. No other grounds have been established for the collection (cessation of collection) of the tax.

When alienating a car on the basis of an agreement and deregistration from the old owner, calculation of transport tax will be terminated from the month following the month of deregistration of the vehicle.

When does the collection of transport tax stop? From the month following the month the vehicle was deregistered?

Calculated in 2015 and earlier based on the number of complete months of vehicle ownership. And tax accrual stops from the month following the month the vehicle is deregistered. But since 2016, according to amendments to the Traffic Police Fines, if the traffic police have not paid, what will happen?
A description is given of the consequences of not paying the traffic police fine.

From the right one transport tax calculation for 2016 each year depends not only on the correct filling out of tax returns by organizations, but also on the need to submit a “clarification”, pay additional tax and, possibly, penalties and fines. We'll tell you how to avoid this.

Individual and individual entrepreneur

Ordinary people - vehicle owners, as well as individual entrepreneurs, calculation of transport tax according to the declaration they don’t do it, because on the basis of clause 1 of Art. 362 of the Tax Code of the Russian Federation, this report is not filled out and submitted. Tax officials themselves calculate the transport tax to be paid for them based on data from the traffic police.

As for businessmen, they are fully subject to the rules of reporting and payment of transport tax that apply to ordinary individuals. Even if the merchant uses the vehicle to make a profit.

Thus, for these categories of persons calculation of the transport tax return for 2016 year replaces the notification from the Federal Tax Service for its payment.

However, individuals and individual entrepreneurs have the opportunity to check whether the inspectorate calculated the transport tax correctly. A special service on the official website of the Federal Tax Service of Russia will help with this - transport tax calculator for 2016 year and other periods:

Further transport tax calculation in 2016 calculator will do it almost instantly. If there are serious discrepancies with the amount according to the tax notice, then it makes sense to contact the Federal Tax Service to resolve this issue.

Organizations

Unfortunately, companies tax calculator for calculating transport tax for 2016 a year will not help, since they submit a declaration in which they reflect the result of their calculations.

Clause 1 of Article 362 of the Tax Code of the Russian Federation established for legal entities, calculation of transport tax for 2016 year on its own. And not only the final tax, but also the amounts of advance payments on it for the 1st – 3rd quarters of the last year.

First, the organization makes calculations in Section 2 for each of its vehicles, and then transfers the data to Section 1 to calculate the final tax. Moreover, for calculating the transport tax rate for 2016 year (line 140) is taken from the regional law on this tax at the location of the vehicle.

You don't have to go far: On the official website of the Federal Tax Service there is a special service that will help you find the law you need.

Each car owner must register his vehicle (VV) in accordance with the procedure established by law, and regularly pay the appropriate transport tax. The subtleties of calculating this mandatory payment are regulated by regional laws on transport tax, specifying the terms, benefits and base rates within the limits outlined by the provisions of Chapter 28 of the Tax Code of the Russian Federation (TC RF). The question arises: “How to calculate car tax?”

Vehicle owners themselves are responsible for monitoring the correct calculation of transport tax, as well as promptly providing changes in information regarding car ownership and documents confirming the right to a tax benefit.

Calculation of transport tax on a car

The amount of automobile transport tax is determined using a standard formula. The number of horsepower (hp) indicated in the technical passport of the car is sequentially multiplied by the current tax rate, and then by a coefficient calculated as the ratio of the number of full months of owning the car to the total number of months in the year, that is, by 12.

Example 1.

Let's say we are the owners of a Renault Logan car, the engine power is 75 horsepower and we live in the Moscow region. The transport tax rate in Moscow and Moscow Region today is 12 rubles. Then the cost of transport tax for 1 year will be:

12 rubles x 75 horsepower = 900 rubles.

Example 2.

Let's say we have owned a VAZ Priora car for 9 months and live in Moscow. The rate in Moscow is 12 rubles per hp. The car's power is 98 horsepower. Then the cost of transport tax for 9 months will be:

12 rub. x 98 hp x ((9 months we own the car) / (12 months a year)) = 882 rubles.

Car tax is paid only for the period in which the car was registered to a specific owner. For the month of transfer of transport from one owner to another, only one owner pays.

When calculating the coefficient, a month of car ownership is considered complete if the car

registered with the traffic police from the 1st to the 15th;
or deregistered after the 15th.

In other cases, the month of registration of the car or its deregistration will be taken into account when calculating the transport tax for the other party to the purchase and sale transaction ().

Transport tax on luxury car

Formula for calculating transport tax for a car whose cost is more than 3 million. rub. and if you own it for more than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)

Calculation of tax on a car whose cost is more than 3 million. rub. and if you own it for less than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor)

Increasing coefficient (Chapter 28, Article 362 of the Tax Code of the Russian Federation):

1.1 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
1.3 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, no more than 10 years have passed since the year of manufacture;
3 - for passenger cars with an average cost of 15 million rubles, no more than 20 years have passed since the year of manufacture.

Online transport tax calculator

You can also use the transport tax calculator on the website of the Federal Tax Service (FTS) of Russia.

Horsepower Tax Rates

The tax rate on a car is determined by the target laws of the constituent entities of the Russian Federation, but does not go beyond the limits established by Article 361 of the Tax Code of the Russian Federation and depends on:

machine engine power in hp. With.;
region;
can be differentiated taking into account the category, age and environmental class of the vehicle.

For very expensive cars with a price of 3 million rubles or more, additional increasing coefficients () are applied. In some cases, this coefficient increases the tax amount three times. Lists of models and brands of cars that are subject to increasing coefficients are updated annually by the Ministry of Industry and Trade of the Russian Federation.

Table. Transport tax rates in Moscow and Moscow Region.

Name of taxable object	The tax base		Tax rate (in rubles)
Name of taxable object	(engine power)		Tax rate (in rubles)
Passenger cars	up to 100 l. With.	up to 73.55 kW	12 rub.
Passenger cars	over 100 l. With. up to 125 l. With.	over 73.55 kW to 91.94 kW	25 rub.
Passenger cars	over 125 l. With. up to 150 l. With.	over 91.94 kW to 110.33 kW	35 rub.
Passenger cars	over 150 l. With. up to 175 l. With.	over 110.33 kW to 128.7 kW	45 rub.
Passenger cars	over 175 l. With. up to 200 l. With.	over 128.7 kW to 147.1 kW	50 rub.
Passenger cars	over 200 l. With. up to 225 l. With.	over 147.1 kW to 165.5 kW	65 rub.
Passenger cars	over 225 l. With. up to 250 l. With.	over 165.5 kW to 183.9 kW	75 rub.
Passenger cars	over 250 l. With.	over 183.9 kW	150 rub.
Motorcycles and scooters	up to 20 l. With.	up to 14.7 kW	7 rub.
Motorcycles and scooters	over 20 l. With. up to 35 l. With.	over 14.7 kW to 25.74 kW	15 rub.
Motorcycles and scooters	over 35 l. With.	over 25.74 kW	50 rub.
Buses	up to 110 l. With.	up to 80.9 kW	7 rub.
Buses	over 110 l. With. up to 200 l. With.	over 80.9 kW to 147.1 kW	15 rub.
Buses	over 200 l. With.	over 147.1 kW	55 rub.
Trucks	up to 100 l. With.	up to 73.55 kW	15 rub.
Trucks	over 100 l. With. up to 150 l. With.	over 73.55 kW to 110.33 kW	26 rub.
Trucks	over 150 l. With. up to 200 l. With.	over 110.33 kW to 147.1 kW	38 rub.
Trucks	over 200 l. With. up to 250 l. With.	over 147.1 kW to 183.9 kW	55 rub.
Trucks	over 250 l. With.	over 183.9 kW	70 rub.
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms	(per horsepower)	(per horsepower)	25 rub.
Snowmobiles and motor sleighs	up to 50 l. With.	up to 36.77 kW	25 rub.
Snowmobiles and motor sleighs	over 50 l. With.	over 36.77 kW	50 rub.
	up to 100 l. With.	up to 73.55 kW	100 rub.
Boats, motor boats and other water vehicles	over 100 l. With.	over 73.55 kW	200 rub.
	up to 100 l. With.	up to 73.55 kW	200 rub.
Yachts and other motor-sailing vessels	over 100 l. With.	over 73.55 kW	400 rub.
Jet skis	up to 100 l. With.	up to 73.55 kW	250 rub.
Jet skis	over 100 l. With.	over 73.55 kW	500 rub.
Non-self-propelled (towed) vessels for which gross tonnage is determined		(from each registered ton of gross tonnage)	200 rub.
Airplanes, helicopters and other aircraft with engines	(per horsepower)	(per horsepower)	250 rub.
Airplanes with jet engines		(per kilogram of traction force)	200 rub.
Other water and air vehicles not having engines		(per vehicle unit)	2,000 rub.

For other regions of Russia, you can find out the transport tax rates.

Video: How transport tax is calculated on a car

Transport tax benefits

According to most regional laws, veterans and disabled people of the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers are exempt from paying car tax. The list of Muscovite beneficiaries even includes representatives (one of two parents) of large families.

But in St. Petersburg, only one of the parents of a family with at least four minor children can take advantage of such a benefit, and a number of citizens will be able to use the established benefit only on the condition that their vehicle is domestically produced and has an engine with a capacity of up to 150 hp. With.

Deadlines for paying car taxes

Car tax is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.

1. Individuals must pay car tax no later than December 1(), based on a tax notice received from the Federal Tax Service along with a completed payment document.

If you fail to pay your car tax on time, a penalty will be charged.

IMPORTANT! Tax authorities calculate transport tax taking into account data on the state registration of the car. If the car owner is not entitled to a preferential tax exemption, then, having not received a tax notice before December 1, the car owner is obliged to inform the territorial tax office about the vehicle he has and receive the document necessary to pay the car tax.

ON A NOTE! Only with a certificate provided from the internal affairs bodies stating that the car is wanted, the tax office can suspend the calculation of car tax and continue it from the month of return if the car is found and returned to the owner.

2. Legal entities themselves calculate the transport tax and make quarterly advance payments (one-fourth of the total amount). If the tax is calculated on an expensive car included in a special list of the Ministry of Industry and Trade, then advance payments are paid immediately, taking into account the required increasing factor. At the end of the year, the remaining tax must be paid by February 1 of the year following the reporting year, that is, before the deadline established by law for submitting annual tax returns.

Online check

It will not be possible to find out the amount of transport tax based on the state registration number of the car. All data is available only if information about the owner of the vehicle is provided.

The car tax liability can be clarified online through the official websites of government agencies.

1. Personal account of the taxpayer, operating on the website of the Federal Tax Service. You will need to enter an individual taxpayer number (TIN) and password.

You will first have to activate the service by personally appearing at the tax office, where after registering the application they will issue an access password recorded in the registration card, the login will be the taxpayer’s TIN. When the deadline for accruing tax on a car comes, its amount can be checked using the “Accrued” link by selecting the appropriate object of taxation (car). Until the tax is calculated, the results can be viewed in the “Overpayment/debt” column.

2. State Services Portal, by last name, first name, patronymic and insurance number of the individual personal account (SNILS) of the payer. You will first have to register by entering personal data in the appropriate fields (full name, date and place of birth, residential address and email, etc.)
Then you need to fill out an application to provide information on tax debt. Information is provided free of charge, no later than 5 working days, as the system will forward the request to the Federal Tax Service.

3. The website of the Federal Bailiff Service allows you to find out about overdue transport tax debts. Without prior registration, by entering the full name and date of birth of the debtor in the appropriate search lines and selecting the desired region from the list.

Transport tax is paid annually by all car owners. For individuals, the amount of car tax is calculated by the tax service, but citizens must control the correctness of these calculations independently.

If inaccuracies are discovered, taxpayers are required to inform the Federal Tax Service of the errors made and the need to make appropriate changes. Thanks to the development of modern technologies, it is possible to clarify and correct calculations received from tax authorities not only by personally appearing at the tax office or by sending registered letters by mail, but also online, through the personal account of the taxpayer.