Transport tax Kostroma region 2020-2021: rates, benefits, terms

Tax rates

Rates and benefits are established by the law of the subject of the Russian Federation in which the car is registered with the State Traffic Safety Inspectorate (clause 1 of Article 361 of the Tax Code of the Russian Federation). You can find out the rates and benefits established by the law of your region using the service “Reference information on rates and benefits for property taxes”, posted on the official website of the Federal Tax Service on the Internet (https://www.nalog.ru/rn77/service/tax/ ). To do this, find your region in the table and go to its page. After that select:

transport tax;
tax period – year;
municipality (not required to fill out).
Click on the "Find" button.

To obtain detailed information about tax rates and benefits in 2021 in a separate constituent entity of Russia, in the right column of the constructed list, click on the “More details” link.

New transport tax rates for legal entities for 2021: table by region

Organizations that own vehicles calculate and transfer transport tax every year. In this article you will find a table of transport tax rates for 2021 for legal entities by region, which will help you find the right rate and make the correct calculation.

Transport tax depends on the tax base and tax rate (clause 2 of Article 362 of the Tax Code of the Russian Federation). For cars and trucks, the base is power expressed in horsepower. Information about power is available on PTS.

The basic rates are set by the Tax Code of the Russian Federation. They are shown in the table below. Regions have the right to change these rates, but no more than 10 times (clause 2 of Article 361 of the Tax Code of the Russian Federation).

Transport tax rates in 2021 for legal entities

Object of taxation Rate, rubles

Passenger cars with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	2,5
from 100 hp up to 150 hp (73.55 kW – 110.33 kW) inclusive	3,5
from 150 hp up to 200 hp (110.33 kW – 147.1 kW) inclusive	5
from 200 hp up to 250 hp (147.1 kW – 183.9 kW) inclusive	7,5
from 250 hp (from 183.9 kW)	15
Motorcycles and scooters with engine power (per horsepower):
up to 20 hp (up to 14.7 kW) inclusive	1
from 20 hp up to 35 hp (14.7 kW – 25.74 kW) inclusive	2
from 35 hp (from 25.74 kW)	5
Buses with engine power (per horsepower):
up to 200 hp (up to 147.1 kW) inclusive	5
from 200 hp (from 147.1 kW)	10
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	2,5
from 100 hp up to 150 hp (73.55 kW – 110.33 kW) inclusive	4
from 150 hp up to 200 hp (110.33 kW – 147.1 kW) inclusive	5
from 200 hp up to 250 hp (147.1 kW – 183.9 kW) inclusive	6,5
from 250 hp (from 183.9 kW)	8,5
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)	2,5
Snowmobiles, motor sleighs with engine power (per horsepower):
up to 50 hp (up to 36.77 kW) inclusive	2,5
from 50 hp (from 36.77 kW)	5
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	10
from 100 hp (from 73.55 kW)	20
Yachts and other sailing-motor vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	20
from 100 hp (from 73.55 kW)	40
Jet skis with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	25
from 100 hp (from 73.55 kW)	50
Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)	20
Airplanes, helicopters and other aircraft with engines (per horsepower)	25
Airplanes with jet engines (per kilogram of thrust)	20
Other water and air vehicles without engines (per vehicle unit)	200

Increasing coefficients for transport fees

Organizations that own cars worth more than 3 million rubles pay an increased amount, taking into account the coefficient. The list of such cars is approved annually by the Ministry of Industry and Trade. Information about the machines for which the fee should be increased in 2021 can be found on the official website of the department www.minpromtorg.gov.ru in the “Lists and Registers” section or download the file below.

IMPORTANT

The new rule is that the list applies only to the period in which it is posted on the website of the Ministry of Industry and Trade before March 1. There is no need to recalculate the amount for previous years.

Advances for 2021, calculated based on the previous version of the list, should be recalculated, and the arrears should be paid additionally. In case of overpayment, the amount can be offset or returned.

Download the current list

A new edition of the list will appear in the first half of 2021.
Average cost of a passenger car How many years have passed since the year of manufacture Increasing factor

From 3 million to 5 million rubles inclusive	No more than 3 years	1,1
From 5 million to 10 million rubles inclusive	No more than 5 years	2
From 10 million to 15 million rubles inclusive	No more than 10 years	3
From 15 million	No more than 20 years	3

Let us remind you that owners of trucks weighing more than 12 tons are required to pay a fee for damage to roads in the Platon system. From July 3, 2021, transport tax can be reduced using this fee.

The fee by which the company reduces the tax is not included in expenses (paragraph 12, paragraph 2, article 362, paragraph 48.21, article 270 of the Tax Code of the Russian Federation). But it is not clear how to take into account the transport tax itself for heavy vehicles - minus the fee or without deduction. Read more in the article Plato and the transport tax: how to reduce the tax.

Transport tax rates by region: table for 2019

See the table of current rates for all constituent entities of the Russian Federation. You can find the desired region by code or using the hotkeys Cntrl+F, specifying the name of the region.

Subject of the Russian Federation Rates, rub. /1 hp) Passenger cars Trucks Law Revision of the law 0-100 hp 101-150 hp 151-200 hp 201-250 hp 251 hp and more than 0-100 hp 101-150 hp 151-200 hp 201-250 hp 251 hp and more than the Republic of the Russian Federation

Adygea

12,00

25,00

50,00

75,00

150,00

15,00

30,00

50,00

60,00

80,00

dated December 28, 2002 No. 106

Source: https://www.gazeta-unp.ru/articles/51537-stavki-transportnogo-naloga-2019

Differentiated rates

Transport tax rates in 2021 are established by the laws of the constituent entities of the Russian Federation (Article 361 of the Tax Code of the Russian Federation). In the Tax Code of the Russian Federation, transport tax rates are established depending on the category of the vehicle and engine power (clause 1 of Article 361 of the Tax Code of the Russian Federation). Regions have the right to determine other tax rates, increased or decreased, but not more than 10 times (clause 2 of Article 361 of the Tax Code of the Russian Federation).

Also, regional authorities may provide differentiated tax rates depending on the category of vehicles, the number of years that have passed since the year of production of vehicles, and (or) their environmental class (clause 3 of Article 361 of the Tax Code of the Russian Federation).

Specific amounts and conditions

The general conditions for payment of transport tax are stipulated in the Tax Code, its 2nd part, in Chapter 28. General, because ultimately the amount of the tax depends on the region of the country - everyone is free to set their own tax amount depending on the power of the vehicle, measured in horsepower (hence the popular “horsepower tax”).

The Code only defines the power ranges into which vehicles are divided.

Hence the table below of rates for “one horse” of transport tax in rubles, depending on the power of the car and the region of its registration in the Russian Federation.

Region	Power, hp
71-100	101-150	151-200	201-250	More than 250
Adygea	10.1	20.1	40.1	70	130
Altai region	10.1	20.1	25	60	120.1
Amurskaya	15	21	30	75	150
Arkhangelskaya	14	24	50	75	150
Astrakhan	14	27	48	71	10.12
Bashkiria	25	35	50	75	150
Belgorodskaya	15	25	50	75	150
Vladimirskaya	20.1	30	40.1	75	150
Volgogradskaya	9	20.1	40.1	75	150
Vologda	25	35	50	75	150
Voronezh	25	35	50	75	150
Transbaikal region	7	10.1	20.1	33	65
Ivanovskaya	10.1	20.1	35	60	120.1
Ingushetia	5	7	10.1	30	40.1
Irkutsk	10,1,5	14.5	35	52.5	10.15
Kaliningradskaya	2.5	15	35	66	147
Karachay-Cherkessia	7	14	25	35	95
Karelia	6	30	50	75	150
Kemerovo	5,50/8	14	45	68	135
Krasnodar region	12	25	50	75	150
Krasnoyarsk region	5	14.5	29	51	10.12
Crimea	5	7	15	20.1	50
Kurganskaya	10.1	27	50	75	150
Kursk	15	22	40.1	70	150
Leningradskaya	18	35	50	75	150
Lipetskaya	15	28	50	75	150
Magadan	6	8	12	18	36
Mari El	25	35	50		90
Moscow	12	25/35	45/50	65/75	150
Moscow	10.1	34	49	75	150
Murmansk	10.1	15	25	40.1	80
Nenets Autonomous Okrug	0		25		50
Omsk	7	15	30	45	90
Orenburgskaya	0	15	50	75	150
Orlovskaya	15	35	50	75	150
Penza	15/21	31	45	75	150
Perm region	25	30	50	58
Pskovskaya	13/15	25	50	75	150
Ryazan	10.1	20.1	45	75	150
Samara	16	20.1	45	75	150
Saint Petersburg	24	35	50	75	150
Saratovskaya	14	30	51	75	150
Sakhalinskaya	10.1	21	35	75	150
Sverdlovskaya	2.5	9.4	32.7	49.6	99.2
North Ossetia	7	15	20.1	45	90
Sevastopol	5	7	25	75	10.1
Smolenskaya	10.1	20.1	40.1	60	10.1
Stavropol region	7	15	36	75	120.1
Tambovskaya	20.1	30	50	75	150
Tverskaya	10.1	21	30	45	91
Tomsk	5	8	20.1	30	75
Tula	10.1	25.4	50	75	150
Tyva	7	11	20.1	30	70
Tyumen	10.1	30	34	40.1	66
Udmurtia	8	20.1	50	75	10.1
Ulyanovskaya	12	31	45	65	115
Khabarovsk region	12	16	30	60	151
Khanty-Mansi Autonomous Okrug	5	7	40.1	60	120.1

The data in this table is the source for the formula for calculating the tax amount, which has the following form:

Transport tax = Tax rate x

Power x

Holding period in months/12 x

Increasing factor

The increasing coefficient refers to the coefficient for an expensive car, the cost of which exceeds 3 million rubles. The coefficient is:

1.1-1.5 - if the car was produced less than 3 years ago;
2 – if the car costs from 5 to 10 million rubles and was produced no more than 5 years ago;
3 – if the car is at least 10 years old and its cost is not less than 10 million rubles.

The law also defines the types of vehicles that fall under its scope. These are not only cars, cars, trucks, passengers, but also water and air transport, motorcycles, scooters, even snowmobiles and motor sleds. Of course, the rate for an airplane is significantly higher than the rate for a motorcycle (about 25 times).

According to the law, transport tax is not paid for:

motor boats with an engine power of no more than 5 hp;
cars equipped for disabled people, as well as cars with an engine power of up to 100 hp, received by law through social protection authorities;
fishing sea and river vessels;
tractors, self-propelled combines of all brands, all special vehicles for agricultural purposes;
vehicles that are wanted, subject to confirmation of the fact of their theft by a document from the authorized body.

We draw your attention to one more nuance – the power limits in the table above. In other words, in Tver for a car with 150 hp (let’s take only power for now) you pay 3,150 rubles, and for a car with 151 hp – already 4,530 rubles. And this should be kept in mind when choosing a car.

The federal law defines three more provisions:

Owners of vehicles with a capacity of less than 70 hp are exempt from paying vehicle tax.
Federal beneficiaries do not pay the tax.
The difference between regions cannot exceed 10 times the size.

As a matter of fact, the owner of the vehicle does not have to deal with the calculations on his own - he already receives a ready-made calculation from the tax office. However, it is necessary to be guided by the order of the amounts.

How to calculate the age of a vehicle

For tax purposes, the number of years from the year of manufacture of the vehicle is determined in calendar years. The number of calendar years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year. The countdown of years begins on January 1 of the year following the year of manufacture of the vehicle, and includes the year for which the tax is paid (paragraph 2, paragraph 3, article 361 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 27, 2011 No. 03-05- 05-01/36).

Example. The car was released in February 2012. The region has established differentiated transport tax rates depending on the number of years that have passed since the year of manufacture of the car. The calculation of years includes all tax periods from January 1, 2012 until the end of the period for which the tax is paid. That is, to calculate the transport tax for 2021, six years should be taken into account - 2013, 2014, 2015, 2021, 2021 and 2017.

Tax calculation and payment deadlines for organizations

For legal entities, transport tax is calculated separately for each vehicle owned by the organization. The legal entity independently calculates the tax. Payment is made in installments - advance payments are transferred throughout the year at the end of each quarter. To determine the amount of the advance, the tax base is multiplied, the number of months in the reporting period during which ownership is registered, as well as the accepted rate of 1/4 of the value established by law.

Advance payments are made before May 1, August and November. The final payment must be made by February 2 of the following year.

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

for 2021 - no later than February 2, 2021
for the 1st quarter of 2021 - no later than May 1, 2021
for the 2nd quarter of 2021 (6 months) - no later than August 1, 2021
for the 3rd quarter of 2021 (9 months) - no later than November 1, 2021
for the 4th quarter and the whole of 2021 - no later than February 2, 2022

Table

Region code	The subject of the Russian Federation	Region code	The subject of the Russian Federation
01	Republic of Adygea (Adygea)	44	Kostroma region
02	Republic of Bashkortostan	45	Kurgan region
03	The Republic of Buryatia	46	Kursk region
04	Altai Republic	47	Leningrad region
05	The Republic of Dagestan	48	Lipetsk region
06	The Republic of Ingushetia	49	Magadan Region
07	Kabardino-Balkarian Republic	50	Moscow region
08	Republic of Kalmykia	51	Murmansk region
09	Karachay-Cherkess Republic	52	Nizhny Novgorod Region
10	Republic of Karelia	53	Novgorod region
11	Komi Republic	54	Novosibirsk region
12	Mari El Republic	55	Omsk region
13	The Republic of Mordovia	56	Orenburg region
14	The Republic of Sakha (Yakutia)	57	Oryol Region
15	Republic of North Ossetia–Alania	58	Penza region
16	Republic of Tatarstan (Tatarstan)	59	Perm region
17	Tyva Republic	60	Pskov region
18	Udmurt republic	61	Rostov region
19	The Republic of Khakassia	62	Ryazan Oblast
20	Chechen Republic	63	Samara Region
21	Chuvash Republic – Chuvashia	64	Saratov region
22	Altai region	65	Sakhalin region
23	Krasnodar region	66	Sverdlovsk region
24	Krasnoyarsk region	67	Smolensk region
25	Primorsky Krai	68	Tambov Region
26	Stavropol region	69	Tver region
27	Khabarovsk region	70	Tomsk region
28	Amur region	71	Tula region
29	Arhangelsk region	72	Tyumen region
30	Astrakhan region	73	Ulyanovsk region
31	Belgorod region	74	Chelyabinsk region
32	Bryansk region	75	Transbaikal region
33	Vladimir region	76	Yaroslavl region
34	Volgograd region	77	Moscow
35	Vologda Region	78	Saint Petersburg
36	Voronezh region	79	Jewish Autonomous Region
37	Ivanovo region	83	Nenets Autonomous Okrug
38	Irkutsk region	86	Khanty-Mansiysk Autonomous Okrug – Ugra
39	Kaliningrad region	87	Chukotka Autonomous Okrug
40	Kaluga region	89	Yamalo-Nenets Autonomous Okrug
41	Kamchatka Krai	91	Republic of Crimea
42	Kemerovo region	92	Sevastopol
43	Kirov region

Transport tax rates by region - table 2021 - 2021

The table below allows you to study transport tax rates by region 2018-2019 in the most convenient form.
Let's consider whether there are changes in the rates of this tax in 2018-2019 in our article. Legislative framework for transport tax

Transport tax rates by region in 2021

Transport tax rates by region for 2021

Results

Legislative framework for transport tax

The basics of the transport tax are established in Chapter. 28 Tax Code of the Russian Federation. But being a regional tax, it is largely dependent on decisions made regarding it at the regional level.

Regions are given the right to establish:

Benefits.
Rates with the possibility of increasing or decreasing them, splitting them, or linking them to the year of manufacture or the environmental class of the vehicle. There is a limit for bets on cars with a power of more than 150 hp. pp.: they change no more than 10 times compared to those given in the Tax Code of the Russian Federation. If a region has not established rates, those specified in the Tax Code of the Russian Federation are subject to application there.
Procedure and deadlines for tax payment by legal entities.

Most regions of the Russian Federation have adopted corresponding laws. Each of them used their rights in their own way to clarify the procedure for applying transport tax, which is why there are significant differences in all 3 parameters in different regions. They are the largest in terms of bet values.

From time to time, regions adjust their tax rates by amending the relevant laws. Changes can be of various kinds - from the introduction or cancellation of benefits to the replacement of rates (one, several or all existing ones).

Most regions of the Russian Federation adhere to the policy of maintaining rates. But changes in rates nevertheless occur.

Tables of transport tax rates by region for 2021, 2021 and 2017 related to passenger vehicles are given in the next 2 sections of our article. They clearly reflect both the variety of bets and the changes that occurred with the onset of 2019. Rates are indicated in rubles.

Transport tax rates by region in 2021

Region name	Passenger cars with engine power
No more than 100 l. With. (up to 73.55 kW)	More than 100 l. s., but not higher than 125 l. With. (more than 73.55 kW, but not higher than 91.94 kW)	More than 125 l. s., but not higher than 150 l. With. (more than 91.94 kW, but not higher than 110.33 kW)	More than 150 l. s., but not higher than 175 l. With. (more than 110.33 kW, but not higher than 128 kW)	More than 175 l. s., but not higher than 200 l. With. (more than 128.7 kW, but not higher than 147.1 kW)	More than 200 l. s., but not higher than 225 l. With. (more than 147.1 kW, but not more than 165.5 kW)	More than 225 l. s., but not higher than 250 l. With. (more than 165.5 kW, but not more than 183.9 kW)	More than 250 l. With. (more than 183.9 kW)
Moscow	12	25	35	45	50	65	75	150
Saint Petersburg	24	35	35	50	50	75	75	150
Sevastopol	5	7	7	25	25	75	75	100
Amur region	15	21	21	30	30	75	75	150
Magadan Region	6	8	8	12	12	18	18	36
Smolensk region	10	20	20	40	40	66	66	110
Kamchatka Krai	10	32	32	45	45	75	75	150
Perm region	25	30	30	50	50	58	58	58
Nenets Autonomous Okrug	10	15	15	25	25	30	30	50
Tyva Republic	7	11	11	27	27	46	46	98
The Republic of Khakassia	6	15	15	29	29	50	50	100
Udmurt republic	8	20	20	50	50	75	75	100

Transport tax rates by region in 2021

Region name	Passenger cars with engine power
No more than 100 l. With. (up to 73.55 kW)	More than 100 l. s., but not higher than 125 l. With. (more than 73.55 kW, but not higher than 91.94 kW)	More than 125 l. s., but not higher than 150 l. With. (more than 91.94 kW, but not higher than 110.33 kW)	More than 150 l. s., but not higher than 175 l. With. (more than 110.33 kW, but not higher than 128 kW)	More than 175 l. s., but not higher than 200 l. With. (more than 128.7 kW, but not higher than 147.1 kW)	More than 200 l. s., but not higher than 225 l. With. (more than 147.1 kW, but not more than 165.5 kW)	More than 225 l. s., but not higher than 250 l. With. (more than 165.5 kW, but not more than 183.9 kW)	More than 250 l. With. (more than 183.9 kW)
Moscow	12	25	35	45	50	65	75	150
Saint Petersburg	24	35	35	50	50	75	75	150
Sevastopol	5	7	7	25	25	75	75	100
Amur region	15	21	21	30	30	75	75	150
Magadan Region	7	10	10	15	15	23	23	45
Smolensk region	10	20	20	40	40	66	66	110
Kamchatka Krai	10	32	32	45	45	75	75	150
Perm region	25	30	30	50	50	58	58	58
Nenets Autonomous Okrug	10	15	15	25	25	30	30	50
Tyva Republic	7,7	12,1	12,1	29,7	29,7	50,6	50,6	107,8
The Republic of Khakassia	6	15	15	29	29	50	50	104
Udmurt republic	8	20	20	50	50	75	75	100

Transport tax rates by region for 2021

Region name	Passenger cars with engine power
No more than 100 l. With. (up to 73.55 kW)	More than 100 l. s., but not higher than 125 l. With. (more than 73.55 kW, but not higher than 91.94 kW)	More than 125 l. s., but not higher than 150 l. With. (more than 91.94 kW, but not higher than 110.33 kW)	More than 150 l. s., but not higher than 175 l. With. (more than 110.33 kW, but not higher than 128 kW)	More than 175 l. s., but not higher than 200 l. With. (more than 128.7 kW, but not higher than 147.1 kW)	More than 200 l. s., but not higher than 225 l. With. (more than 147.1 kW, but not more than 165.5 kW)	More than 225 l. s., but not higher than 250 l. With. (more than 165.5 kW, but not more than 183.9 kW)	More than 250 l. With. (more than 183.9 kW)
Moscow	12	25	35	45	50	65	75	150
Saint Petersburg	24	35	35	50	50	75	75	150
Sevastopol	5	7	7	25	25	75	75	100
Amur region	15	21	21	30	30	75	75	150
Magadan Region	7	10	10	15	15	23	23	45
Smolensk region	10	20	20	40	40	70	70	150
Perm region	25	30	30	50	50	58	58	58
Nenets Autonomous Okrug	10	15	15	25	25	30	30	50
Tyva Republic	7,7	12,1	12,1	29,7	29,7	50,6	50,6	107,8
The Republic of Khakassia	6	15	15	29	29	50	50	104
Udmurt republic	8	20	20	50	50	75	75	100

Kamchatka Krai	Passenger cars with engine power
Number of years since the year of issue:	No more than 100 l. With. (up to 73.55 kW)	More than 100 l. s., but not higher than 125 l. With. (more than 73.55 kW, but not higher than 91.94 kW)	More than 125 l. s., but not higher than 150 l. With. (more than 91.94 kW, but not higher than 110.33 kW)	More than 150 l. s., but not higher than 175 l. With. (more than 110.33 kW, but not higher than 128 kW)	More than 175 l. s., but not higher than 200 l. With. (more than 128.7 kW, but not higher than 147.1 kW)	More than 200 l. s., but not higher than 225 l. With. (more than 147.1 kW, but not more than 165.5 kW)	More than 225 l. s., but not higher than 250 l. With. (more than 165.5 kW, but not more than 183.9 kW)	More than 250 l. s., but not higher than 275 hp (more than 183.9 kW to 202.27 kW)	More than 275 l. s., but not higher than 300 l. s (more than 202.27 to 220.65 kW)	Over 300 kW
Up to 5 years From 5 to 10 years From 10 to 15 years Over 15 years	25232220	33323130	35343332	47464544	50494847	65636260	72706865	90858075	1051009592	135125120115

Read more about the transport tax return in the section “Tax return for transport tax in 2021” .

Results

The presence of local laws regarding transport tax, which determine the individuality of calculations for it in each region of the Russian Federation, requires careful monitoring of changes in them.

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Source: https://nalog-nalog.ru/transportnyj_nalog/stavki_transportnogo_naloga/stavki_transportnogo_naloga_po_regionam_-_tablica/