Transport tax in St. Petersburg in 2020-2019

Transport tax rates in St. Petersburg

For a year

FILES

Note to the table: the values ​​​​are given in St. Petersburg for 2021, 2021, 2021, 2021, 2021, 2021. To select rates for a specific year, use the selector.

According to the Federal Tax Service, 2.18 million vehicles are registered in St. Petersburg. Owners of this equipment, data on which are obtained from the registration authorities, are required to pay transport tax. In the northern capital, rates and payment procedures are fixed by law dated November 4, 2002 No. 487-53.

What categories of citizens can receive tax benefits? (St. Petersburg region)

• Heroes of Russia
• Heroes of the Soviet Union
• disabled people of groups 1 and 2
• veterans and disabled people of WWII and combat operations
• former juvenile concentration camp prisoners
• one of the parents (adoptive parent, guardian) of a disabled child
• citizen owners of a car with power up to 70 hp.
• and others.

According to the legislation of the Russian Federation, several years ago all vehicles began to be taxed, and if the cost of the car exceeds 3 million rubles, the transport tax increases (the so-called luxury tax). Our transport tax calculator was created precisely so that interested car owners could calculate the amount required to pay the tax on the car they own.

Our calculator in the St. Petersburg region includes all real-time base rates, and when you enter the initial data, the calculator will adjust all the base rates for the selected region, that is, the calculator will help calculate the amount of transport tax, no matter what region of Russia you are in, and no matter how much horsepower your car has. As a result, you will receive the exact amount of transport tax. Also, the transport calculator will inform you about the transport tax applicable to the same car in 2015, 2021 and of course in 2017.

Tax calculation and payment deadlines for organizations

Legal entities registered in St. Petersburg must make advance payments.

Advance refers to the amounts transferred by a legal entity to the treasury during the tax year. They are paid three times: for the previous quarter no later than April 30, July 31 and October 31. Advances are calculated based on the estimated tax amount for the year. Interim contributions equal to 25% of the total payment.

The portion of obligations remaining unpaid after the transfer of advances must be received by February 10.

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

• for 2021 - no later than February 10, 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 February 10, 2022

Payment of tax by citizens and organizations

Depending on the status of the person, the procedure for paying transport tax will differ. So, if the taxpayer is an ordinary citizen of the Russian Federation, he will not have to independently determine the amount of deductions . Federal Tax Service employees will do this for him. An individual only needs to wait for the notification, on the basis of which the tax will be paid. A similar rule is enshrined in paragraph 1 of Article 362 of the Tax Code of the Russian Federation .

If the taxpayer is a legal entity, it is obliged to independently determine the amount of contributions to the budget . The rule is fixed in paragraph 1 of Article 362 of the Tax Code of the Russian Federation . When performing this procedure, you must be guided by the provisions of current legislation. Experts advise carefully studying Chapter 28 of the Tax Code of the Russian Federation and familiarizing yourself with the provisions of regional regulations.

Payment deadlines are also determined at the legislative level. In St. Petersburg, the period for making contributions to the budget is regulated by the Law “On Transport Tax (as amended as of June 30, 2016)” . According to paragraph 2 of Article 3 of the above-mentioned legal act , a citizen is obliged to pay the due amount no later than February 10 of the year that follows the expired tax period. The rule applies to companies. If an individual wants to pay tax, he is obliged to pay the required amount to the budget no later than December 1 of the year that follows the ended tax period. Such requirements are recorded in Article 363 of the Tax Code of the Russian Federation .

The tax amount is determined taking into account increasing factors, the size of which depends on the cost of the car. Their list is enshrined in paragraph 2 of Article 362 of the Tax Code of the Russian Federation and is:

• 1.1 - in relation to 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 - in relation to 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 - in relation to 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 - in relation to 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, from the year of manufacture of which no more than 10 years have passed;
• 3 - for passenger cars with an average cost of 15 million rubles, the year of which no more than 20 years have passed.

The calculation of the period begins from the moment the car is released.

Rules and deadlines for paying taxes for individuals

Every citizen who has registered a vehicle that belongs to him must pay tax on the basis of a notification that will be sent to him from the Federal Tax Service. This document is sent on the basis of information received by the Federal Tax Service over the past year. It displays information on tax objects, applied rates and benefits. A notification is sent to your residential address.

If all the data in it is true, individuals must make payment no later than the nearest December 1st. In case of delay in payment, a fine equal to 1/300 of the refinancing rate accepted in the Russian Federation is charged daily for the entire amount of the debt.

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.

Road tax payment deadlines

In order to calculate the amount of tax, you need to find out what engine power your vehicle has. The information is indicated in the vehicle passport. Next, by multiplying the number of horsepower by the rate, you will find out how much transport tax you need to pay this year.

Tax = HP * rate

Rates per horsepower for various types of vehicles are presented in the table below.

Benefits for individuals

In St. Petersburg, an extensive list of tax benefits has been introduced for citizens who own transport. Here is a list of groups of city residents who have the right to use a reduced rate or exemption from the need to pay:

• Holders of the star of the Hero of the USSR or the Russian Federation, full holders of the Order of Glory or Labor Glory, Heroes of Labor or Socialist Labor;
• veterans and disabled combat veterans;
• disabled people (groups I, II);
• radiation victims in Chernobyl, at Mayak Production Association;
• guardians of disabled children;
• owners of cars and motorcycles manufactured in the USSR before 1990;
• citizens aged 60 or 55 years (men and women, respectively);
• spouses of those killed while performing the duties of employees of fire protection or internal affairs and state security agencies;
• guardians in large families.

FILESOpen the table of transport tax benefits in St. Petersburg

Tax benefits

The law provides for preferential categories of citizens and companies. They must be registered in St. Petersburg.

Benefits are provided in the form of:

• tax exemption for one vehicle with a power of up to 150 hp, or from the year of manufacture of which at least 15 years have passed (provided to veterans, disabled people, “Chernobyl survivors”, victims of the accident at the Mayak association, exposed to radiation at the Semipalatinsk test site, parents of disabled children);
• tax exemption for cars produced in the USSR before 1990, with a power of up to 80 hp. and a motorcycle or scooter also of Soviet production;
• For pensioners, 1 car up to 150 hp is exempt from tax. manufactured in the USSR before 1991, or a boat, motorboat and other watercraft (except yachts and sailboats) up to 30 hp; this benefit also applies to spouses of officials of the Ministry of Internal Affairs, the FSB, military personnel, firefighters who died in the line of duty (provided that another marriage is not registered after this);
• exempt from paying tax for one vehicle up to 150 hp. a parent with many children, having 3 or more children under 18 years of age.

Entrepreneurs have the right not to pay transport tax if their vehicles run on natural gas rather than liquid fuel. The benefit is provided on the condition that the average salary of the hired personnel of the business entity is 3 times higher than the minimum wage in St. Petersburg.

Also, all taxpayers whose cars are equipped with electric motors are exempt from the tax. Buyers of new Russian cars manufactured in 2021 purchased from companies registered in St. Petersburg in 2021 do not pay tax.

Examples of determining the amount of transport tax

Let’s assume that there are 2 cars on the balance sheet of a legal entity and it is necessary to calculate the amount of transport tax for each of them.

Car No. 1. Engine power - 106 horsepower. The car is registered in a constituent entity of the Russian Federation, in which the tax rate for cars of this power is 20 rubles per horsepower. The machine was used without interruption throughout 2017.

TN = 106 * 20 * 1 (12/12) * 1 (KP) = 2120 rubles

Car No. 2. Engine power - 245 horsepower. Year of release: November 2016. Passed to another owner (was removed from the organization's balance sheet) in March 2021. The car is expensive (costs more than 3 million rubles), about which there is information on the website of the Ministry of Industry and Trade. The rate for it in the region of registration is 60 rubles per horsepower. The actual period of ownership of this car (FactK) is 3/12 = 0.25, since it was used only 3 months a year.

TN = 245 * 60 * 0.25 * 1.3 (KP) = 4777.5 rubles

It turns out that the organization must pay transport tax in the amount of 6897.5 rubles (2120 + 4777.5) for the past 2021. If a company pays tax not in a lump sum, but in advance payments, then the resulting amount must be divided by 4 (the number of advance payments). We get the size of one quarterly advance payment equal to 1724.4 rubles.