They calculate the tax on their own, and citizens receive a tax notice by mail, which indicates its amount and the timing of the payment.

However, all car owners are responsible for paying the tax on time and in full. How is tax calculated for an incomplete month of car ownership.

Transport tax, or TN for short, refers to regional duties. It is charged on each car registered for a citizen or organization.

An important point in the calculations -.

Expert opinion

Natalya Alekseevna

For car owners who are individuals, the tax is accrued for 12 months and paid in a single payment until December 1 of the year following the accepted tax period.

Vehicle tax reporting.

In other words, the motorist must pay the TN for 2018 by December 1, 2019. Legal entities pay TN in quarterly payments, therefore, the calculation is carried out by quarters.

Motorists can sell their iron horse and buy a new one, or for some reason retrain as a pedestrian.

Moreover, the moment of removing or registering a car can be either at the beginning of the month, or in its middle or closer to completion.

Therefore, it is important for all motorists to know how to correctly calculate the vehicle tax for an incomplete month of car ownership.

Tax laws change from time to time. They touched on two aspects related to TN. First, which month is considered complete. Previously, it was considered differently, Therefore, this issue should be well mastered. Secondly, TN should be considered full rubles.

Amendments to the Tax Code have adopted a rule: when the value is less than 50 kopecks, they are not taken into account, and more are rounded up to the ruble.

Formula TH

Many sites have a special calculator that allows you to calculate the transport tax both for a year and for several months.

But in order to independently check the correctness of the amount of TN in the tax notice, the motorist needs to familiarize himself with the formula used, and the rules for calculating under different conditions.

To calculate TN, the following formula is used: TN base x TN rate x Kv x Kp.

Let's take a closer look at each component of the formula. The power of the motor vehicle engine, which should be calculated in horsepower, was taken for.This indicator is indicated in the vehicle registration certificate.

TN calculation formula.

For some models of machines, the motor power in the PTS is indicated in kW.

In this case, a simple formula is used that allows you to convert one unit of calculation to another: 1 horse power \u003d 1 kW x 1.3596. The resulting number is rounded to two decimal places.

2 coefficients can be used in the formula:

1. Kv - possession.
   It takes into account the number of months considered complete, during which the car was registered with the car owner. If the car was registered with an organization or a motorist for a whole year, then the coefficient is 1.
2. .
   It is used in the calculation of TN for passenger cars costing more than 3 million rubles.

Features of the tax rate

A legal entity needs to independently calculate how much you need to pay TN and make advance payments in a timely manner, if such are provided for by regional legislation. Thus, it is important for all car owners to know how to correctly calculate the TN for an incomplete month and a year. Good luck on the road!

"What Russian doesn't like to drive fast?" The old Russian proverb has come down to our days without the slightest distortion of meaning. Today, many of our compatriots who are going to buy a car are thinking about the most powerful “iron horses” that can reach high speed and have high acceleration dynamics. However, almost always the euphoria of owning a powerful car is replaced by disappointment when duty comes.

What is a transport tax

Transport tax is an annual direct collection from the population in favor of the budget of the Russian Federation, which is assigned to each owner of a motor vehicle with a power unit capacity of more than 70 hp. With.
The tax rate on cars varies greatly exponentially with an increase in the number of horses in the engine compartment, and using the example of Moscow (and in each region the rate is different, depending on the economic indicators within the subject of the federation), these figures are (as of July 2018) :

• From 71 to 100 liters. With. - 12 rubles *. with each l. With.;
• From 101 to 125 liters. With. - 25 rubles. with each l. With.;
• From 126 to 150 liters. With. - 35 rubles. with each l. With.;
• From 151 to 175 liters. With. - 45 rubles. with each l. With.;
• From 176 to 200 liters. With. - 50 rubles. with each l. With.;
• From 201 to 225 liters. With. - 65 rubles. with each l. With.;
• From 225 to 250 liters. With. - 75 rubles. with each l. With.;
• From 251 l. With. - 150 rubles. with each l. With.

Note! From the above list, you can clearly see and conclude that there is no proportional relationship between the power of the power unit and the tax rate in rubles, and the price increases approximately according to a parabolic function. So, the owner of a car with a capacity of 100 liters. With. he will pay a small tax of 1,200 rubles a year, and if his car has twice as much power, then the price will not double (2,400 rubles), but will already amount to 10,000 rubles, that is, more than 8 times.

If a car enthusiast decides that he urgently needs a sports supercar or a huge SUV with a capacity of 400 hp. s., then his pocket will be empty annually by 60,000 rubles. But that's not all! Since 2015, a multiplier coefficient has been introduced in the Russian Federation for owners of super-expensive cars, and the amount of tax increases from 10% to 300% if a brand new car costs more than 3 million rubles.

But not every fan is eager to part just like that with such sums every year.

Transportation of people with disabilities as a way to avoid paying tax

Legal Ways to Avoid High Vehicle Taxes

• If you look at the table of distribution of tax rates depending on the region of our vast country, you can see that several subjects have extremely low tax rates. So, for example, if in Moscow, as mentioned above, this figure varies from 12 to 150 rubles. for 1 liter s., then in the Nenets Autonomous Okrug this rate already ranges from 0 to 50 rubles. "for the horse."

However, at the same time, no one interferes with a car registered in another region to safely move along Moscow or St. Petersburg roads. Only the tax at the end of the year should come to the place of temporary registration 3 times less than in megacities, and deductions go to the budget of the region where the vehicle was registered.

• In recent years, legislation allows individuals to arrange leasing for themselves. In fact, under this agreement, the car is on a long-term lease with monthly payments, which means it is registered to another person - the lessor. A fairly profitable and legitimate scheme that allows you not to pay taxes for a “foreign” car and use it as your own for the entire period of operation. However, it is quite possible that the lessor will oblige the individual to pay periodic payments already taking into account the tax.
• The last, not the most legal, way is to make adjustments to the Title Deed or the car purchase agreement, significantly underestimating the actual cost, which will eliminate the tax on luxury or engine power, as this will affect the tax rate.

However, not every government agency or a large car dealership will go for such a forgery, since in the process of verifying data in the tax office, these facts can raise a number of questions. And if the fact of illegal activity of persons involved in such acts is revealed, they can be brought not only to administrative, but also to criminal liability.

Important! Despite all the tricks that waste time, nerves and money of car enthusiasts, there can be only one most practical advice for them - choose a vehicle that will be affordable not only during the purchase, but also for the period of operation, and you don’t have to think further how to bypass the vehicle tax.

Consequences of non-payment of transport tax

A separate category of motorists are not very worried about the power of the vehicle, as they simply ignore the tax that comes at the beginning of the year, with the thought that the tax authorities are not bailiffs and will not be able to do anything, but the tax can be canceled, and they rarely check debtors. However, as practice shows, the tax authorities really “tolerate” up to 2-2.5 years, for which the amount of tax (s) and penalties on it are accumulated - 1/300 of the total debt for each day of non-payment after the allotted time.

The lessee does not pay transport tax

But, despite the fact that, according to the law, only 3 years are allotted for the inspection of the Federal Tax Service in order to ensure control over the payment of tax, after the same 2.5 years, the tax authorities can go to court, and the entire amount at once will turn into a court debt for a motorist, which the bailiff service will deal with, limiting the validity of a driver's license and prohibiting the debtor from traveling abroad, or, moreover, bringing him to disciplinary responsibility. Therefore, it is better to deal with all taxes on time, and transport is no exception here.

*Prices are as of July 2018.

They calculate the tax on their own, and citizens receive a tax notice by mail, which indicates its amount and the timing of the payment.

However, all car owners are responsible for paying the tax on time and in full. How is tax calculated for an incomplete month of car ownership.

Transport tax, or TN for short, refers to regional duties. It is charged on each car registered for a citizen or organization.

An important point in the calculations -.

Expert opinion

Natalya Alekseevna

For car owners who are individuals, the tax is accrued for 12 months and paid in a single payment until December 1 of the year following the accepted tax period.

Vehicle tax reporting.

In other words, the motorist must pay the TN for 2018 by December 1, 2019. Legal entities pay TN in quarterly payments, therefore, the calculation is carried out by quarters.

Motorists can sell their iron horse and buy a new one, or for some reason retrain as a pedestrian.

Moreover, the moment of removing or registering a car can be either at the beginning of the month, or in its middle or closer to completion.

Therefore, it is important for all motorists to know how to correctly calculate the vehicle tax for an incomplete month of car ownership.

Tax laws change from time to time. They touched on two aspects related to TN. First, which month is considered complete. Previously, it was considered differently, Therefore, this issue should be well mastered. Secondly, TN should be considered full rubles.

Amendments to the Tax Code have adopted a rule: when the value is less than 50 kopecks, they are not taken into account, and more are rounded up to the ruble.

Formula TH

Many sites have a special calculator that allows you to calculate the transport tax both for a year and for several months.

But in order to independently check the correctness of the amount of TN in the tax notice, the motorist needs to familiarize himself with the formula used, and the rules for calculating under different conditions.

To calculate TN, the following formula is used: TN base x TN rate x Kv x Kp.

Let's take a closer look at each component of the formula. The power of the motor vehicle engine, which should be calculated in horsepower, was taken for.This indicator is indicated in the vehicle registration certificate.

TN calculation formula.

For some models of machines, the motor power in the PTS is indicated in kW.

In this case, a simple formula is used that allows you to convert one unit of calculation to another: 1 horse power \u003d 1 kW x 1.3596. The resulting number is rounded to two decimal places.

2 coefficients can be used in the formula:

1. Kv - possession.
   It takes into account the number of months considered complete, during which the car was registered with the car owner. If the car was registered with an organization or a motorist for a whole year, then the coefficient is 1.
2. .
   It is used in the calculation of TN for passenger cars costing more than 3 million rubles.

Features of the tax rate

A legal entity needs to independently calculate how much you need to pay TN and make advance payments in a timely manner, if such are provided for by regional legislation. Thus, it is important for all car owners to know how to correctly calculate the TN for an incomplete month and a year. Good luck on the road!

Russians have been paying transport tax for almost a century, while the quality of roads in the country remains at a low level, especially in regions far from the center of the country, and, in addition, the government has introduced fuel excise taxes, which has made fuel more expensive for the consumer, although in many countries the cost of gasoline, diesel fuel is already included in the transport fee. Such double taxation raises many questions, as well as a desire to reduce or avoid paying taxes. Some categories of citizens are exempt from duty, others may reduce the rate. How not to pay car tax and do it legally, read this article.

To understand how to reduce or not pay transport tax at all, you need to understand when the obligation to pay tax arises, what determines the amount and how the duty is calculated. Firstly, if a citizen has registered his car with the traffic police, i.e. registered the car, then the owner is obliged to pay a fee from this. Therefore, it doesn’t matter at all whether the car actually exists or it burned down, drowned, whether the equipment is in good condition, whether it is disassembled into parts, whether it is in a garage or is constantly operated by the owner, “sold by general power of attorney” / leased out, whether there is insurance, technical inspection, etc. .d. In all listed (and not listed cases), the tax is charged to the person in whose name the car was registered.

Secondly, the amount of payment, according to Russian law, is regulated at the regional level, so even in neighboring subjects of the federation the rate varies. The amount of duty in our country is formed on the basis of several criteria:

• power of the propulsion unit;
• vehicle cost;
• places of registration of equipment;
• preferential driver category (if there is a privilege).

From this follows the scheme for calculating the transport tax. You can use an online calculator or calculate everything yourself according to the following scheme:

1. Determine the taxable base from the horsepower or cubic meters shown on the vehicle's registration certificate.
2. Find on the website of the Federal Tax Service the rate of transport tax in the region where the car is registered.
3. Calculate the tax period. If the car was purchased at the beginning of July, then the owner of the funds will pay the fee only for six months.
4. Check for approved exemptions that reduce the amount of tax.
5. Apply a multiplying factor if the car cost three million or more, while it corresponds to a model included in the list of the Ministry of Industry and Trade.
6. The amount of tax is equal to the product of the tax rate by the number of horsepower, multiplying the coefficient and the period of ownership of the vehicle, expressed in full years.

Payment of taxes is obligatory for any citizen of the Russian Federation. In case of delay or non-payment, the IFTS will send a notification to the taxpayer demanding to pay the tax as soon as possible. Six months later, the fate of the defaulter will be decided by the court, and then by the bailiffs, who will claim the entire amount of the debt with the daily penalties and fines accrued on it.

When do you not have to pay duty?

1. The car was not registered with the traffic police or removed from it, while the reason why it happened is not important and does not affect the fact that a citizen does not pay transport tax.
2. If the taxpayer owns a car that was stolen or stolen (upon providing the relevant document from law enforcement agencies), the fee is not charged from the month following the theft.
3. When the TCP, on the basis of which the tax is calculated, contains information that does not correspond to reality. In such a situation, the owner can challenge the need to pay the fee by submitting evidence to the IFTS or proving the needlessness of the payment through the court. Separately, we note that it is not worthwhile to intentionally enter incorrect data into the document: sooner or later the lie will be revealed, which will lead to a criminal case and a fine.
4. If a Russian is an individual entrepreneur, at the same time he uses rented vehicles in his work or his employees drive personal vehicles registered for them.
5. If the car owner has a federal or regional benefit, according to which the owner of the equipment is exempt from paying the fee.

Who is exempt from paying the transport tax?

Category 1. privileged categories of the population. Federal legislation includes disabled people of groups I and II, including parents with many children who have children of three or more, and citizens in military service, and veterans of the Great Patriotic War, and liquidators of accidents at nuclear power plants (in Chernobyl, at "Mayak"), etc.

In the subjects of the federation, the list of categories of beneficiaries varies: for example, in the Kemerovo region in relation to one passenger vehicle with an engine power of up to 250 hp. old-age pensioners, disabled people of the third group, various public organizations are exempted from paying the duty, in Yaroslavl - poor families with a large number of children; in Karelia, to obtain an exemption, you must be a social or military pensioner, and in Tomsk, you must be the owner of a pneumatic or caterpillar type vehicle. To find out if the owner of the car is among the beneficiaries, you need to select the desired region and city on the website of the Federal Tax Service.

Category 2 Owners of the following vehicles (their full list is presented in article 358 of the Tax Code of the Russian Federation (part 2)) - rowing boats; "passenger cars" intended for the disabled with an engine of up to 100 hp; sea ​​or river vessels used for fishing; registered agricultural machinery (tractors, cattle and milk carriers, etc.); equipment involved in road repair.

Category 4 Owners of heavy vehicles: the tax exemption is valid from 2015 to 2019. The exemption applies to both individuals and organizations. It covers cars from 12 tons and heavier, entered in the tax register of equipment causing damage to roads, while the owners of such cars pay approved contributions, the amount of which for the tax period must be more than the accrued tax.

Category 5. A foreigner is the owner of a car on which numbers of another country are installed (i.e. the car is not registered in Russia). This situation is possible for those residents of our state who have a residence permit or other citizenship.

Category 7. Owner of a leased vehicle (the fee is paid by the lessor company, which owns the equipment during the term of the contract). True, it is worth remembering that the transport tax is most likely already included in the amount of each lease payment, and with interest.

Category 8. A citizen using a car by proxy. Exception: if the tax authority is notified of the fact of transfer and the corresponding permission, then the obligation to pay the fee is shifted to the trustee.

If a car enthusiast falls into the category of beneficiaries, then you need to fill out an application for tax exemption, take it to the tax office at the place of registration of the owner. You need to notify about the availability of benefits before April 1 of the next year.

Video - Who has benefits when paying transport tax?

If you register a car with the traffic police of a neighboring region ...

If you register a car with the traffic police of a neighboring region, where the tax rate is lower, then in most cases you will not be able to save money. As we wrote above, the amount of the transport fee depends on the place of registration of the owner. Today, the highest taxes are in the two capitals of Russia: for a car registered in Moscow with an engine of 150 hp. a resident of the region will pay 35 rubles for 1 power, in Yaroslavl - 28, in the Kemerovo region - 14, and in the Chukotka Autonomous Okrug - 7 rubles.

But, despite the fact that, under current laws, it is allowed to register a car in any region of Russia, without being tied to the owner’s place of residence, all the same, this information will be sent to the Federal Tax Service at the place of registration of the owner, therefore the tax is calculated from the rate that is set in the region of official residence of the car owner. Therefore, this option is suitable only for Russians whose relatives live in an attractive city in terms of taxation, while not forgetting that in the event of the death of a “dummy” owner, the rights to the car pass to his heirs.

If the car is expensive...

If the car is expensive, then you can try to reduce the fee. With the so-called “luxury” tax, if a citizen paid more than 3 million rubles for a car, when calculating the fee, the IFTS takes into account not only the above criteria, but also the brand, year of manufacture of the car, applying the increase factor to the usual rate. This practice was established in 2015. The Ministry of Industry and Trade annually on March 1 publishes a list of expensive vehicles for which the tax collection will be higher.

There are 909 models on the list, a year ago it included 708 cars. For example, the fee for the Ford Explorer Sport - 2015 (engine power - 345 horsepower), together with the multiplying factor, will amount to almost 57 thousand rubles in the capital. For the three-year-old BMW M6 convertible, the tax rate has doubled, and it will cost the owner 150,000 rubles. Rolls-Royce Dawn (2014) has a multiplier of 3, and therefore the duty on this car is one of the largest - 257,000.

Table 1. Increasing coefficients for expensive cars

Average cost of a car	Year of manufacture of the car
	02.03.2017	01.02.2017	no more than 1 year	no more than 5	no more than 10	no more than 20
from 3 million to 5 million rubles inclusive	1.1	1.3	1.5	-	-	-
from 5 million to 10 million rubles inclusive	-	-	-	2	-	-
from 10 million to 15 million rubles inclusive	-	-	-	-	3	-
from 15 million rubles	-	-	-	-	-	3

This list does not take into account the technical condition of the car and its contract price, officials sometimes even include non-existent models in the list (for example, the five-year-old Audi RS6, although this model has not been produced since 2010). If the car costs less than three million or has been in a serious accident, but it is listed, the tax will still be calculated with an increased coefficient.

Experts predict an increase in the coefficients listed in the law, which is associated with stable inflation, which means an increase in the cost of cars, therefore, if the cost of a car exceeds three million rubles, you can use the following ways to reduce the "luxury" tax:

1. Before buying a car, check if it is on the ministerial list(the purchased model may not even be there, despite the high cost, but, nevertheless, on March 1 next year, when the ministry publishes a new list, the brand may already appear there);
2. You can choose a car a year older, not with such a powerful engine. If, after all, a luxury car is your dream, you need to calculate the fee in advance and plan it in the family’s annual budget;
3. Register a vehicle for a beneficiary relative. But, if the engine power exceeds 100-150 hp. (this is the threshold for almost all privileged categories of citizens in various regions), the tax will be charged on each extra cube or horsepower in excess of the specified limit.

How else to reduce the amount of transport tax?

If a citizen’s car is not included in the list of luxury cars (according to the Ministry of Industry and Trade), there are several ways to reduce the state duty by reducing, firstly, engine power, since the tax rate in the regions depends on this value. Finding out the official power of an automobile motor in the year of manufacture of the car, it is necessary to add up the simple numbers indicated on the unit and divide the resulting amount by 8.5. To determine the parameters of the engine in kilowatts, the number of hp. either divide by 0.735 or multiply by 1.35962.

1. Check the numbers in the accounting documents- suddenly there will be inaccuracies in a big way: this happens quite often. The method can be applied if 1) the employees of the institution that issued the passport made a mistake in the papers, or 2) the engine power has changed over the operational period. In the first case, you need to make an official request to the distributor (dealer) or manufacturer of equipment for a special diagnostic procedure or contact an expert institution authorized to conduct such studies (if the traffic police resists and does not accept the answer from the official manufacturer of equipment). In the second case, you should immediately contact independent specialists authorized to conduct such studies. During the assessment of the condition of the car, experts will indicate and indicate not only the actual power of the engine, but also the level of wear and the expected period of subsequent operation. After the calculations, the expert organization will prepare a conclusion, which will indicate the stages and algorithm of the motor diagnostics, calculation formulas, additional comments of the specialist; final conclusions with a description of the numerical data obtained during the analysis. Having received a conclusion, it must be submitted to the department involved in the registration of vehicles, and after verification, make changes to the TCP and the service book, then control the transfer of data to the tax office. Litigation in this case practically does not happen.
2. Structurally change the engine- reduce the power of the internal combustion engine, modify the electronic control. Of course, in order to carry out such an operation, you must first request permission from the traffic police department, and then contact a service station that has a license to carry out such procedures and issue conclusions on making technical changes to the car.
3. Replace the motor with a less powerful one. Of course, you will first have to buy a new one from official manufacturers (dealers), while the engine must have all the necessary documentation for registration. Therefore, to buy a unit, you should take with you a knowledgeable person who can evaluate both the authenticity of the manufacturer's certificate, and the compliance of the new engine with the model line of the car / the presence of official permission from the manufacturer to replace the engine of a different brand, and compliance with environmental legislation during operation. Given all these difficulties, after the official replacement of the engine and the reduction of the tax burden, some motorists install the same engines, because anyway, when the transport stops, the traffic police do not check the compliance of the serial numbers of the motor and related documentation, and, moreover, they do not check with the tax. The new engine remains in stock, and if there is a need to present the car to the traffic police registration department again, the engine is quickly installed back.
4. Deforce the engine, that is, technically modify it according to the factory scheme. Note that such an operation is carried out only with the official permission of the State traffic inspectorate and in car services certified to carry out this type of activity.

Secondly, to travel on city roads on "transit" that is, put transit numbers on the car, deregistering it with the local traffic police. However, this method has many shortcomings. The driver receives transit numbers for a period of 5 to 20 days, they need to be renewed. To do this, you need to apply with a corresponding request to the head of the traffic police department. But the extension of the validity of “transit cards” is not an obligation, but the right of the head, therefore, if there are no good reasons, most likely, the citizen will be denied an extension, and the lack of numbers threatens with an administrative penalty.

On the Internet, you can find some more common advice on reducing the state fee. Let's consider them.

If the inspection did not send a notice to pay the tax ...

If the inspectorate has not sent a notice to pay the tax, then it is still better to pay it by finding out the amount of the transport tax in person or by sending a written request to the inspectorate. Firstly, it happens that the notification is sent to the former owner, or to the wrong person at all, or the document is simply thrown into the neighbor's box. Secondly, it is worth remembering that if the taxpayer's personal account is open on the website of the Federal Tax Service, then he will not receive paper notifications.

The IFTS very rarely “forgets” about taxpayers, and, if it has forgotten, then from 2015, individuals themselves must report to the tax service about their movable or immovable property, and therefore pay taxes in a timely manner also in the interests of the owner. Therefore, if a citizen does not receive a tax notice, while his car has been registered on it for more than a year, this is a reason to contact the tax office to find out if the owner is a debtor. Subsequently, a situation may arise that the owner of the car will be sent a tax notice for several years with penalties and fines, and the judicial practice on such issues is controversial. Of course, you can wait for the expiration of the limitation period for tax collection (three years), but in this situation, before becoming a law-abiding payer, you will have to pay a transport fee for three years.

A sample of a completed TN declaration (title page)

A sample of a completed TN declaration (section 1)

A sample of a completed TN declaration (section 2)

If the vehicle is owned by a minor...

If the car belongs to a minor, then the tax will be paid by his legal representatives (parents, adoptive parents, guardians, trustees) after registering the vehicle with the traffic police.

Such an explanation is given in the letters of the Ministry of Finance of Russia dated May 18, 2015 No. 03-05-06-01 / 28396, dated August 28, 2008 No. 03-05-06-01 / 27. At the same time, the law does not restrict the possibility of re-registration of a car for a minor. A citizen will be able to get away from the tax only when the child belongs to a privileged category exempted from paying tax, for example, is a disabled person of the first or second group.

If you sell your car...

If you sell a car, then the tax on the previous owner will be charged until the new owner re-registers the car in his name or the previous owner stops registering in his name. How to do it? Ten days after the sale of the car, the former owner needs to come to the traffic police with an agreement on the transfer of ownership and write a statement. The sold car ceases to be registered with him, and new data is transferred to the IFTS.

In conclusion, we note that in the autosphere, legislation is under development, therefore it is constantly changing. For example, soon the deputies propose to add to the above criteria for calculating the tax even accounting for the environmental class of the car. Since October 2016, tax control rules have been in force, according to which lawmakers have placed the responsibility for actions that entailed non-payment of duties, ignorance of new rules, and the transfer of incorrect information about the place of residence, on the owner of the car. Therefore, the best option for any car owner is to be interested in changes in this legal area and, in the event of a dispute or conflict, contact a tax consultant.

According to the law, the inhabitants of the country are obliged to pay taxes.

Pedestrians, as well as bicycle owners, are not familiar with the concept of transport tax.

Without paying the payment, a new car will not be able to be registered with the traffic police, and it is forbidden to carry out a technical inspection in the old one. However, there are some categories of people who are exempt from collecting such a payment, that is, those who do not pay transport tax in Russia.

Vehicle tax is a payment that almost all motor vehicle owners are required to pay. Payers can be legal entities and individuals, as well as organizations for which cars are registered.

Almost every car owner has to pay transport tax

The amount of payment depends on the amount of horsepower under the hood. If there is no engine in the vehicle, then the payment is calculated for the number of units and capacity.

In addition, there is the so-called "luxury car tax", where the duty is levied on the brand of the car. The payment must be paid to each individual or legal entity for which the car is registered with the traffic police.

Payment is made regardless of whether the car is used or not.

What is considered a vehicle?

According to the law of the Russian Federation, vehicles subject to tax include:

• cars;
• buses;
• motorcycles;
• scooters;
• helicopters;
• yachts;
• motor boats;
• snowmobiles;
• scooter
• ships;
• other sea, air vehicles.

However, no fee is charged from persons whose car was stolen (provided that the fact of theft is confirmed by a special document) or is on the wanted list. Also, the tax is not provided for people whose car is equipped for use by the disabled, as well as for those who received their vehicle from the guardianship or social protection authorities.

What is the payment for?

Despite the fact that some compensation is included in excise taxes on the production of cars and gasoline, and technical inspection and registration must be paid separately, a new payment has been introduced.

The vehicle tax is needed to compensate the state for the losses caused by the use of cars, as well as other vehicles.

How is it calculated?

To determine the amount of tax on a vehicle, there are several categories:

• for air transport, payment is charged per vehicle unit;
• for marine or water vehicles that are not self-propelled, i.e. towed, the tax is calculated based on the gross tonnage in registered tons;
• for cars that have engines, the excise tax is determined by the amount of horsepower.

In order to, you need to know the following data:

• tax rate. The figure may differ in each region. The rate depends on the year of manufacture of the car, engine size, cost, as well as other technical characteristics;
• car power. The indicator is expressed in the amount of horsepower that is located under the hood of the vehicle;
• period of ownership of the vehicle. The entire amount of the payment must be paid only if the car has been owned for more than a year inclusive. Further, the amount of tax changes in direct proportion to the period of ownership of the vehicle.

The formula for calculating the cost of car tax is: (Horsepower) x (Tax Rate) x (number of months of car ownership / 12).

All indicators must be multiplied with each other. For cars with engine power up to 100 horsepower, a tax rate of 5 rubles is provided.

If the car cost more than 3 million rubles, there are special multiplying factors that can be applied. For such cars, the tax will be higher, since the government of the Russian Federation passed a law on the "tax on luxury cars."

Every year the payment is recalculated, and the method of its calculation changes. The best option would be to contact special tax services to clarify the calculation rules.

Whom does it concern?

Transport tax payers are the people who should, in principle, pay taxes. The mandatory payment of the payment includes legal entities and individuals, as well as companies and organizations for which the vehicle is registered.

Before the advent of innovations, the transport tax was replaced by other types of excise taxes. In addition, if the car is not registered, then payment is not required.

Are you aware? This skill will help you pay your debts on time and avoid additional monetary penalties.

As a rule, the car owner receives a receipt for payment of the transport tax. And what to do if the document did not reach its destination, read in.

The situation is unpleasant, but quite solvable, if you know what is written in the legislation of the Russian Federation on this matter.

How can I reduce or not pay car tax at all?

The category of citizens who may not pay transport tax includes car owners who own:

1. a car older than five years;
2. car costing less than 375 wages.

Therefore, before buying a vehicle, you should ask about its year of manufacture.

To join the category of car owners who may not pay car tax, you need to contact the tax service with a special package of documents that confirm the information about the potential beneficiary.

Who is exempt from vehicle tax?

Vehicles for which you do not need to pay a fee include:

• vehicles equipped for the disabled;
• cargo and passenger ships owned by organizations;
• passenger cars with a power of less than 100 horsepower;
• cars that are received from the guardianship and social protection authorities;
• offshore platforms;
• air modes of transport that belong to the medical services;
• rowing boats;
• cars that are wanted (only if an official document is presented);
• vehicles registered to agricultural companies, taking into account that the vehicles are used for the production and transportation of agricultural products.

In order to receive exemption from transport tax, citizens must provide a document to the tax service, which indicates that the vehicle belongs to any of the above categories.

Benefits for residents

Each region of Russia has its own lists of beneficiaries who are not required to pay transport tax.

In most cases, the category of citizens exempted from paying transport tax includes:

• (women over 55, men over 60);
• heroes of the USSR, the Russian Federation, as well as citizens with awards of the Order of Glory;
• veterans of war, labor;
• invalids of the Great Patriotic War;
• one of the parents or guardians of a disabled child;
• forced prisoners of concentration camps, ghettos;
• disabled people of groups 1 and 2;
• elderly people who have certificates of a veteran or participant in the war;
• participants in the liquidation of the Chernobyl nuclear power plant;
• one of the guardians or parents of a large family;
• wives of fallen servicemen;
• people who received exposure as a result of nuclear work and testing.

Organizations that do not have to pay

According to the laws of the Russian state, exemption from payment of transport tax has:

• companies that are responsible for the transportation of passengers other than taxis;
• organizations for special purposes (ambulance, Ministry of Emergency Situations, fire service and others);
• non-private enterprises that are engaged in activities to help people with disabilities;
• firms serving schools, kindergartens and other children's institutions;
• equipment of those enterprises that serve the road;
• religious organizations registered in a specific subject of the Russian Federation.