Cars that are not subject to transport tax, the amount of benefits

What indicators determine the amount of transport tax?

If you owned one passenger car all year (average in cost and not included in the list of preferential vehicles), you can calculate the transport tax for the car for 2021 using the formula:

According to this scheme, the tax is calculated per year per horsepower of a car engine.

If you have owned the car for less than a year, the cost of the car exceeds 3 million rubles. or you are entitled to benefits and deductions for transport tax, the calculation formula for determining the amount of transport tax for 2021 will become more complicated:

Read about increasing transport tax coefficients here.

In some regions, intermediate (intra-annual) payments for transport tax are provided. We will reveal the nuances of their calculation further.

Example of transport tax calculation

Transport and road tax is a tax duty that belongs to regional types of taxes. This suggests that the tariff size is set differently in each region.

Determining which rate to apply in calculations for a city, region, territory or Republic is the responsibility of the federal authorities on the basis of separately issued laws.

These legislative documents have an impact only on the territory of the administrative district or municipality.

But local authorities should not overestimate or significantly underestimate the rate below/more than the base rate, which should be within the range. The limits are prescribed in the Tax Code of Russia for the entire state as a whole.

For example, it is not allowed to set a rate for any region or large populated area that would be 10 units higher than the base rate.

Important! There are regions in the country and cities in which it is customary for local authorities to give people discounts on TN calculations. These are owners of cars whose power is less than 100 hp.

But on a car with an engine power of 100-150 hp. The base rate will not be reduced, but only increased. In addition, there are various benefits and exemptions from duty.

For example, you can study the table below; it shows some regions, rates and the final amount of the duty after calculations.

The Tax Code also specifies the rules on how to calculate, pay and what digital parameter for horsepower (hereinafter - hp) to use.

For the calculation, a standard formula is taken into account, which operates the same for all cities in Russia:

Total HP amount = HP value. x Rate by region x t/y,

Where

t/y is the time of ownership of the vehicle and the number of months of ownership.

Another formula might look like this:

To find the horsepower coefficient for a vehicle, a special table is used, given in the Tax Code of the Russian Federation:

Example:

1. You, a resident of St. Petersburg, sold your low-power 75 horsepower car on May 27, 2021.
2. Almost a month later, on July 1, 2021, we bought a new car, whose power will be greater - 120 hp.
3. After re-registering the purchased car, you must notify the tax office about your purchase.
4. Once you become a taxpayer on a new vehicle, the period of ownership from the date of execution of the sales contract will be taken into account. This is important for determining the number of months the car is owned.
5. Tax officials recalculate the road tax, and then send a notification in which the TN for two cars will be indicated. In this case, one month is lost from ownership, since in fact the taxpayer in June 2021 was not the owner of any car.
6. You owned the old car for 5 months in 2021, and the new one for 6 months. This data is needed for the formula.
7. The tax rate for passenger cars in St. Petersburg is indicated with the following values: 1) for low-power cars up to 100 hp. – 24; 2) for cars with power in the range from 100 to 150 hp. – 35.

Now let’s see what happens when we substitute all the input data into the formula for calculating transport tax for a citizen of St. Petersburg who sold 75 hp cars. and after a period of just over a month, he bought a new car with a power of 120 hp:

Let us recall the decoding of the letter abbreviations in the formula:

How to count if someone doesn’t know? First you need to divide the numbers in brackets: 5:12 = 0.42. Then we multiply the resulting value by the regional tax rate: 0.42*24 = 10. Now we multiply the resulting number by the power of the car: 10*75 = 750 rubles.

Exactly the same for the second car:

1. 6:12 = 0,5
2. 0,5*35 = 17,5
3. 17.5*120 = 2100 rubles.

It turns out that you need to start counting the other way around - from behind and move towards the beginning of the formula.

These details will help you recalculate your TN yourself in a matter of seconds if you don’t have access to the Internet to use online calculators.

Conclusion: For just two cars that the driver owned in 2020, they will have to pay transport tax in a total amount of 2,850 rubles.

Of these, 75 rubles. accounts for a car that was sold in May (for 5 months of ownership), and 2100 rubles. – for a new car purchased in July. The owner will have to pay the tax in 2021, no later than December 1.

Important! It is necessary to look for each region separately and for each year individually, what benefits and concessions are provided for car owners of low-power mechanical vehicles. If there is an exemption from tax liability, then you will not need to pay.

For example, in St. Petersburg there is no complete exemption from paying road taxes for such drivers.

But there are cities in which local authorities have passed a law on 100% exemption from the obligation - then in the case of our above example, the motorist will pay to the treasury only for a new car, so it is not considered low-power.

Intra-annual payments: how to determine the amount

A mention in regional regulations of the need to make advance payments for transport tax will require:

• calculating their amount;
• timely submission to the budget (within the deadlines established by regional regulations);
• reduction at the end of the year in the amount of tax on advances paid.

Advance payments are calculated as follows:

We'll show you how to calculate advances and taxes for a car for the year using an example.

Using practical examples from our website, you can quickly master the techniques of tax and other calculations:

• “Calculation of VAT when importing goods - an example”;
• “Accrual of sick leave - an example”;
• "Calculating the number of vacation days - an example."

How to determine how much hp. in the car?

There are several methods to determine the horsepower of a vehicle engine:

1. If you have documents for the car, you need to look at them for the engine serial number. Then you should add the last 6 digits in pairs and divide the result by 8.5. The resulting value is the number of horses.
2. You can look for a service center that has units for calculating engine power. They allow you to set the value to 100% accurate.
3. Knowing the power in kW, you should multiply it by 1.35962.
4. You can divide the car's power by 0.735, but the result will not be as accurate as in the previous case.

The law does not establish a uniform procedure for calculating the number of horsepower, so measurements may be difficult. The tax office recommends rounding the resulting value to two decimal places.

Truck and car: we calculate advances and the total tax amount

An example will help us understand the calculation of intra-annual payments (advances) and determining the amount of tax after the end of the year.

Zelenaya Polyana LLC has two cars on its balance sheet. The company transfers quarterly advances and, taking them into account, determines the final tax amount. The data for calculation (according to the regional regulatory legal acts) and the calculated amounts of advances are presented in the table:

Every quarter, Zelenaya Polyana LLC sent 6,375 rubles to the budget. At the end of the year, you will have to pay the remaining amount of your annual tax liability:

(180 × 50 + 220 × 75) - (6,375 + 6,375 + 6,375) = 6,375 rubles.

Thus, at the end of the year you need to pay an amount equal to the quarterly advance payment. This rule is valid for the case where the taxpayer owned the vehicle for the entire year and the data for calculating the tax (rates, engine power, etc.) remained unchanged.

The deadlines for paying transport tax and advances on it have changed. Find out exactly how in the ready-made solution from ConsultantPlus by receiving trial demo access to the K+ system. It's free.

Size by region of the Russian Federation

We have already revealed to you that the amount of taxes on transport differs depending on the region in which it needs to be paid, and where exactly the car owner lives.

The tax is calculated at the place of registration of the car, and the notification is sent to the postal address of the registration of its owner. Today, to register a car, you can contact any territorial division of the traffic police.

For example, if you bought a car and registered it in Simferopol, and you use it yourself and live in Moscow, then you will already save significantly on transport tax. Because the size of Simferopol tariffs on TN is one of the lowest in the country.

You should also take into account the horsepower of the purchased car - the smaller it is, the lower the fuel tax will be, and in some cities low-power cars are not subject to taxation at all.

For example, how much does it cost motorists to pay transport tax in different regions and cities of the country, let’s consider several payment options already calculated on the online calculator of the official website - State Taxes.

Calculation table for rates for 2021 in different regions of the Russian Federation worth less than 3 million rubles:

Note: dashes in the table indicate tax exemption for owners of low-power cars.

Note! Cars from the showroom with a power of more than 200, 220, 250 hp. cost on average more than 3 million rubles. Taxes on them will be calculated taking into account the additional “luxury” factor.

But if you bought such a powerful machine off hand at a price of less than 3 million rubles, then, most likely, the dimensions of the fuel pump, which are indicated in the table, will approximately double for such machines. A lot depends on horsepower, as well as on the cost of the car.

The latest news about an increase in the rate of such a state fee, or its complete abolition in 2021, shows that all calculation rules, amounts, rates, etc. remain the same, as they are in 2021.

For taxpayers, important tasks are not only registering new equipment, as well as checking it at a technical inspection, but also taking into account the latest data on tax rates adopted for a specific year for a specific region or locality.

During calculations, the rate is taken into account based on the year for which the toll will be paid.

What is the transport tax in 2021 in St. Petersburg for large families, is described in the article: transport tax in 2021 in St. Petersburg. Why the transport tax for the car is not received, see on the page.

Find out how to fill out an application for recalculation of transport tax from this information.

Results

To calculate the transport tax for a car for the year , you need to find out the tax rate from the regional law and multiply it by the engine power indicated in the vehicle passport. This amount should then be adjusted for special factors and amounts of deductions and benefits to which the taxpayer was entitled in the reporting year.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What benefits are provided?

There are two types of benefits: at the federal level and at the level of constituent entities of the Russian Federation.
The answer to the question of which cars in the Russian Federation are not subject to transport tax depends on the availability of benefits. For example, at the level of the Russian Federation there is a benefit for vehicles weighing more than 12 tons, registered in the Platon system. Receipts and payment receipts are presented for confirmation. Local authorities determine their benefits.

Advice. If you are interested in cars subject to tax, go to the Federal Tax Service website. You need a service about tax rates.

Fill the form.

Fees included in the price of auto dealers

Despite the fact that all taxes and fees in this case must be paid by car dealers, because They are the ones who benefit from the sale of goods; in fact, such payments are usually included in the cost of cars:

• tax on the import of transport into the country;
• recycling collection;
• VAT.

As a rule, the overpayment in the form of taxes for the buyer reaches huge amounts, calculated from the total cost of the equipment. For example, consider the calculation using the following formula:

The starting price of the car in the showroom is VAT 18% – the price of customs duty – recycling fee.

For example, a Seat car in its basic configuration costs 750,000 rubles. To find out its value minus all taxes, you need to do the following:

750,000 – 135,000 (VAT) – 44,200 (disposal fee) – 345,928 (customs duty) = 224,872 rubles.

Thus, the actual cost of vehicles can be several times lower if all fees are subtracted from the prices, but it is not profitable for car dealerships to do this, because In this case, they will lose profit.

Tax on importing cars into the country

Each type of tax included in the cost of new cars should be considered separately, because Some of them must be paid not only by legal entities, but also by individuals.

For example, fees for importing vehicles into the territory of the Russian Federation, which consist of the following indicators:

• engine type: you will have to pay more for a diesel engine than for a gasoline engine;
• assessment of the cost of equipment in accordance with an expert opinion (can be carried out in individual cases);
• recycling fee for environmental control, in which case a certificate of conformity is issued;
• customs clearance fee.

The first part of the payments consists of customs clearance, and the second – taxes and fees. The amount of duty depends on the price of the vehicle, and this can be seen in the table below:

The calculation of the cost of customs duties changes for cars “aged” from 3 to 5 years or more than 5 years, regardless of the country of origin.

There are several ways to clear cars through customs, which can save money, but are not entirely legal, and some of them carry administrative or even criminal penalties:

1. Unit-by-unit import: STS and license plate numbers of supposedly “broken” vehicles are prepared, but instead, equipment of a similar brand is imported from abroad.
2. Inheritance: a car is registered in the name of an elderly person, who subsequently includes this property in his will. When a citizen dies, the vehicle becomes the property of the actual owner, and inherited property is exempt from duties.
3. Reducing engine displacement and increasing the year of manufacture. To do this, documents with incorrect data are fabricated in a foreign country.
4. Temporary importation by a foreign mission. This option is only suitable for non-residents of the Russian Federation.
5. Import of a car for special purposes for citizens with physical defects by social welfare authorities. As a rule, such equipment is documented as charitable assistance to a specific person from a foreign citizen, and the recipient is usually registered with social security.

Value added tax

VAT is another type of tax that may be included in the sales receipt when purchasing a car at a car dealership.

As a rule, it is displayed as a separate line in the document.

Buyers are not required to pay it, and some organizations may be exempt from it:

• companies that, due to their activities, already pay VAT;
• non-residents of the Russian Federation;
• executive authorities and other state or municipal organizations.

All enterprises belonging to the above circle can return VAT when selling equipment, because their money had already been spent on such purposes. To return the money, you must contact the territorial office of the Federal Tax Service with a corresponding application, because it is impossible to automatically return paid fees in Russia.

Let's look at an example:

Lux LLC purchased a car in March 2010 at a price of 150,000 rubles, and VAT in the amount of 22,000 rubles was also paid. and subsequently returned from the budget. A month later, the car was sold for 118,000 rubles, of which VAT was 18,000 rubles. The amount of depreciation during operation is 54,000 rubles.

The company's accounting policy provides for the determination of revenue for VAT on payment, so the original cost of the equipment, as well as depreciation and residual price, will be written off.

Recycling collection

This type of fee appeared in Russia only in 2012 in order to ensure the environmental safety of the environment and human health from the harmful effects of cars during their operation.

Initially, it was planned that all the money received in this way would be used to improve the environment, but now it is actually intended for the further safe disposal of each piece of equipment for which this tax was paid.

Some people believe that every citizen is required to pay a recycling fee when purchasing a car, but this is not at all true, because Such transfers are made only in two cases:

1. If equipment is imported from abroad. For example, an individual buys a car in Japan and independently delivers it to Russia. The fee is paid once upon import.
2. If a used car is purchased from a person who is exempt from paying the recycling fee or who has not transferred it within the established time frame.

Thus, recycling fees are paid only once for each vehicle, regardless of the number of owners. In most cases, this is done by car dealerships when delivering new cars.

There are several situations where citizens or organizations may be exempt from paying recycling fees:

1. If the car is over 30 years old, it is used for non-commercial purposes, and the numbers of its engine, frame and body are also preserved.
2. If the equipment is registered as the property of diplomatic missions and consulates, or employees employed in such bodies.
3. If the transport is imported into the territory of the Russian Federation by a participant in the program for the resettlement of compatriots from abroad, and uses it for personal purposes.

The basic (minimum) recycling fee rate for passenger cars is RUB 20,000; for freight, passenger and commercial passenger transport – 150,000 rubles.

To save on taxes and fees, you should give preference to small cars with a small amount of horsepower and a small engine capacity per cm3. This will not only significantly reduce the amount of various payments, but also significantly reduce gasoline costs. There are no other ways to save, except for the use of benefits for certain categories of citizens.

The rate according to the Tax Code depends on the number of litres. With.

Detailed table of transport tax by engine power, current for 2021:

Thus, the transport tax varies depending on the engine power: the greater it is, the higher the rate.

For example, the tax on cars and trucks changes every 50 horsepower. If the rate is 150 l. With. equals 5, then for 170 horses it is the same, but for 200 horses it will already be higher.