Transport tax in the Moscow region for 2021

Transport tax rates in the Moscow region

For a year

FILES

Note to the table: the values ​​​​in the Moscow region are given for 2021, 2021, 2021, 2021, 2021, 2021. To select rates for a specific year, use the selector. These rates are applied in the cities: Aprelevka, Balashikha, Bronnitsy, Vidnoye, Volokolamsk, Voskresensk, Golitsyno, Dzerzhinsky, Dmitrov, Dolgoprudny, Domodedovo, Dubna, Yegoryevsk, Zheleznodorozhny, Zhukovsky, Ivanteevka, Istra, Kashira, Klimovsk, Klin, Kolomna, Korolev, Kotelniki, Krasnoarmeysk, Krasnogorsk, Krasnozavodsk, Lobnya, Losino-Petrovsky, Lukhovitsy, Lytkarino, Lyubertsy, Mozhaisk, Mytishchi, Naro-Fominsk, Noginsk, Odintsovo, Lakes, Orekhovo-Zuevo, Pavlovsky Posad, Podolsk, Pushkino, Pushchino, Ramenskoye, Reutov , Sergiev Posad, Serpukhov, Solnechnogorsk, Stupino, Fryazino, Khimki, Chernogolovka, Chekhov, Shatura, Shcherbinka, Shchelkovo, Elektrogorsk, Elektrostal, Yakhroma and other settlements of the Moscow region.

In the Moscow region there are fewer registered transport tax payers than in Moscow. However, more than in other regions of the country - 2 million 150 thousand citizens and legal entities. All of them make payments to the budget, guided by the requirements of Law No. 33 of July 9, 2008.

Jet skis

Non-self-propelled (towed) vessels

, for which gross tonnage is determined (from each registered ton of gross tonnage)

Airplanes, helicopters

and other aircraft with engines (per horsepower)

Aircraft,

having jet engines (for every kilogram of thrust)

Other water and air

vehicles without engines (per unit)

Transport tax is established by the Tax Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

On the territory of the Moscow region, transport tax was established and put into effect by the Law of the Moscow region “On transport tax in the Moscow region” dated November 16, 2002 No. 129/2002-OZ.

This law established the above rates of transport tax payable on the territory of the Moscow region.

The tax period for transport tax is a calendar year.

The reporting periods for taxpayer organizations are the first, second, and third quarters.

Taxpayers - organizations, after the expiration of the tax period, submit a tax return on the tax to the tax authority at the location of the vehicles.

Tax returns for transport tax are submitted by taxpayers - organizations no later than February 1 of the year following the expired tax period.

Taxpayers who are organizations pay advance payments for transport tax no later than the last day of the month following the expired reporting period.

Transport tax payable upon expiration of the tax period by taxpayers who are organizations is paid no later than March 28 of the year following the expired tax period.

The procedure for calculating and paying transport tax by legal entities

Tax calculation and payment deadlines for organizations

In the Moscow region, as in the vast majority of regions, taxpayers from legal entities make advance payments based on quarterly results. Tax for the entire year is paid in full at the end of the year. The payment deadline is March 28. When calculating, the amount is rounded to the nearest ruble according to mathematical rules: if there are more than 50 kopecks in the amount, they are paid as one ruble, less - kopecks are not taken into account.

Deadline for payment of transport tax for legal entities in 2021:

• for 2021 - no later than March 28, 2021
• for the 1st quarter of 2021 - no later than April 30, 2021
• for the 2nd quarter of 2021 (6 months) - no later than July 31, 2021
• for the 3rd quarter of 2021 (9 months) - no later than October 31, 2021
• for the 4th quarter and the whole of 2021 - no later than March 28, 2022

Rules and deadlines for paying taxes for individuals

Citizens also do not make advance payments, but they do not need to make payments themselves. All the necessary information for paying taxes for the past year is received by residents of the region in the form of notifications from the territorial divisions of the Federal Tax Service. Letters are sent to the place of registration of the individual. If the place of residence has been changed, and due to circumstances the tax authority has not been notified about this, you can use the taxpayer’s Personal Account on the tax service website.

Individuals are required to pay invoices no later than December 1 of the same year in which the notification is received. Failure to pay taxes on time will result in a fine.

Deadline for payment of transport tax for individuals in 2021:

• for 2021 - no later than December 1, 2021
• for 2021 - no later than December 1, 2022

Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.

Changes to Horsepower Tax Calculation for 2021

Despite the fact that transport tax is specified in federal legislation, it continues to be regional. For this reason, its size depends on the base rate prescribed in the laws of a particular subject of the Russian Federation.

The country's tax code, in turn, determines the procedure for determining the base and objects of taxation, as well as the maximum limits of rates, according to the procedure for calculating the tax.

This suggests that despite the existence of basic values, each region has the right to increase or decrease them by determining its own tax amount for each transport. However, their actions are limited: the payment amount cannot be changed more than 10 times.

Almost all types of registered transport are subject to tax.

In 2021, as before, the tax base is considered to be the power of the car, and the unit of measurement is horsepower. Changes in the law did not affect this aspect, despite the indignation of car owners who believe that the weight of the vehicle should play a major role in calculating the collection.

To independently calculate the payment amount, you need to multiply the base by the regional rate. This suggests that you will have to pay more for more powerful vehicles. Moreover, this rule applies even to identical cars with different equipment.

To find out the exact amount of the mandatory payment, you should familiarize yourself with the regional legislation, which contains the amount of the tax rate on the vehicle. In situations where a subject of the Russian Federation has not established its tax rate, the car owner must be guided by Art. 361 Tax Code of the Russian Federation. It specifies the basic rate depending on the amount of horsepower.

More precise figures can be found in the table:

Benefits for individuals

A number of residents of the region may qualify for transport tax benefits:

• heroes of the USSR, Russian Federation, as well as full holders of the Order of Glory;
• veterans and disabled combat veterans, incl. WWII;
• disabled people (disability group 1, 2);
• citizens who were captured by the Nazis as minors during WWII;
• victims of radiation as a result of the Chernobyl accident;
• guardian of a disabled child, one of the parents in a large family;
• victims of radiation during the accident at Mayak, as well as those exposed to radiation during testing at the Semipalatinsk test site;
• citizens who were at risk during nuclear weapons testing, as well as those who suffered from radiation sickness during such tests;
• guardian of an incapacitated citizen;
• owners of vehicles with engines less than 70 hp.

FILESOpen table of transport tax benefits in the Moscow region

BENEFITS FOR PAYING TRANSPORT TAX

Expert opinion

Zakharov Nikita Evgenievich

Practicing lawyer with 7 years of experience. Specialization: family law. Member of the Bar Association.

The list of benefits for the payment of transport tax was approved by the Law of the Moscow Region “On preferential taxation in the Moscow Region” dated November 24, 2004 No. 151/2004-OZ.

The following are exempt from paying transport tax in the Moscow region:

1.

public organizations of disabled people, in which the number of disabled people is at least 90 percent of the total number of members, are exempt from paying transport tax, except for water and air vehicles.

The condition for using the tax benefit is that the released funds are allocated to the social protection of people with disabilities.

Tax benefits are not provided to public organizations of disabled people if they carry out the following types of business activities: acquisition and sale of securities, property and non-property rights.

2.

organizations whose members are public organizations of disabled people are exempt from paying transport tax, except for water and air vehicles.

The condition for using the tax benefit is the allocation of the total amount of released funds to the social protection of disabled people, ensuring employment of disabled people, maintaining and increasing the number of jobs for them.

3.

organizations employing the work of disabled people and people receiving old-age pensions are exempt from paying transport tax, except for water and air vehicles.

4.

are exempt from paying transport tax, but not more than one vehicle per tax period:

— persons who are subject to the Law of the Russian Federation “On the status of Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory”;

— persons who are subject to the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”;

— persons recognized as participants in the Great Patriotic War in accordance with the Federal Law “On Veterans”;

Expert opinion

Zakharov Nikita Evgenievich

Practicing lawyer with 7 years of experience. Specialization: family law. Member of the Bar Association.

- persons recognized as disabled people of groups I-II, disabled since childhood (regardless of the disability group) in accordance with the Federal Law “On Social Protection of Disabled Persons in the Russian Federation”.

5.

for persons recognized as disabled people of group III in accordance with the Federal Law “On Social Protection of Disabled Persons in the Russian Federation” and persons covered by the Federal Law “On Veterans”, transport tax rates are reduced by 50 percent, but not more than for one transport funds for the tax period.

6.

Large families raising three or more minor children are exempt from paying transport tax, but no more than one vehicle per tax period, for vehicles with an engine power of up to 250 horsepower (up to 183.9 kW) inclusive.

7.

persons who have registered vehicles equipped exclusively with electric engines are exempt from paying transport tax in respect of the following categories of vehicles recognized as an object of taxation in accordance with Article 358 of the Tax Code of the Russian Federation: passenger cars, motorcycles, scooters, buses, tractors.