Transport tax in 2021. Do I need to pay?

The essence of the tax and who pays it

Transport tax is a mandatory payment to the state, as it is approved by the federal legislation of our country. In this regard, citizens who own transport facilities must make contributions to the state. budget.

But, despite the fact that the law is federal, its compliance is controlled by regional authorities. They are the ones who set tax rates and benefits.

In 2021, owners of the following transport facilities must pay tax:

Passenger cars;
Trucks;
Snowmobiles;
Helicopters;
Motor scooters;
Motor boats and yachts;
Buses of various sizes;
Transport objects on pneumatic or caterpillar tracks.

Cancellation of car tax in 2021

On November 27, 2021, Vladimir Putin signed Law No. 335-FZ with amendments to the Tax Code of the Russian Federation on the abolition of transport tax debts in Russia. This law came into force in 2021. This law equalized all vehicle owners - a person has an old Volga, or ten luxury cars, he does not have to pay any taxes for them. This is good for the people, but for the state treasury it means significant losses. To compensate for them, prices for gasoline and alternative fuels were increased. Thus, thanks to the increase in the excise tax on gasoline, the payment for transport will be deducted from it, which means that those who use cars more actively, or have several vehicles, will pay more to the country.

The President decided that everyone would start using their vehicles according to the new rules on equal terms. All debts of citizens under this tax, including even penalties, for the period 2015 – 2021 will be written off. Even those drivers who have not paid the “luxury tax” (a special surcharge for all cars whose cost exceeds 3 million rubles) will be forgiven.

Changes 2021

Changes in transport tax 2021 can be represented by three points:

The declaration form was slightly changed - five new lines were added to it.
The size of the increasing coefficient for expensive cars has been reduced.
The procedure for providing benefits to citizens has been simplified.

We reviewed all the changes that have occurred in more detail in the article Transport Tax (2018): changes.

Transport tax calculation

For individuals and legal entities, tax on transport facilities is calculated differently:

Citizens do not calculate taxes on their own; tax officials do this for them. They send citizens notifications about the need to pay tax by Russian post.
Organizations have to calculate the tax amounts to be paid independently. In addition, their responsibilities include preparing the appropriate declaration and recording in accounting the accrual and payment of tax and advance payments on it.

Payment of transport tax by legal entities in 2021

For organizations, the tax period is the calendar year. Reporting period: 1st, 2nd, 3rd quarter. At the end of the year, the deadline for payment of transport tax for 2021 by legal entities is provided no later than February 1, 2021. If the taxpayer is an organization, local authorities have the right not to set a reporting period, i.e. enterprises will pay it once per year.

Reporting: what is the procedure?

The tax return (accounting report), which is the main form of reporting, is filled out only by legal entities. persons (individual entrepreneur, LLC). A single sample and registration procedure are regulated by Federal Law. Submission deadline: February 2021 (1st day). A taxpayer can submit a declaration in the following ways:

personally bring the Federal Tax Service;
via email;
send by mail (be sure to make a list of attachments).

How are calculations determined?

The tax rate depends on the type of vehicle. For motor vehicles, the tax base is calculated as engine power (horsepower). Using an online calculator, anyone can independently determine the approximate amount that will be payable.

The location of the payer who wants to remotely calculate the payment amount does not matter (Ufa, Krasnoyarsk, Yugra, Amur, Saratov regions, Khabarovsk, Krasnoyarsk territories). The standard calculation formula looks like the product of the rate and the number of horsepower of the car.

Tax return

A transport tax declaration is a reporting document that must be generated and submitted to the tax office by legal entities and private businessmen who own transport facilities recognized as taxable objects. Individuals do not need to prepare a declaration on their own; the tax authorities do it for them.

Since this year, the declaration form has been slightly changed:

A field for affixing a company seal has been added.
The following lines have been added:

070 – date of registration of the vehicle with the traffic police;
080 – date of deregistration of the transport facility with the traffic police;
130 – year of manufacture of the vehicle;
280 – code value of the deduction according to the Platon system;
290 – the amount of deduction according to the Platon system.

We discussed the declaration in more detail in the article Declaration of transport tax. Also, in this article you can find the current transport tax declaration form, rules and a sample for filling it out .

How and when is transport tax paid?

Individuals receive transport tax payments automatically; they do not need to fill out any property declarations and indicate the car in them. From the moment of purchasing a car, motorcycle or any other vehicle that is subject to tax, a person is obliged to pay tax for it.

For each type of transport, a specific rate is established; it is determined by the regional authorities of each subject of the federation (the tax is considered regional). If the owner owns the car for the entire year, he will receive payment for the entire year next year. If, for example, a car was purchased on July 1, in the middle of the year, then the tax will be due for exactly half the year.

The payment arrives either by mail, or you can view it in your personal account on the Federal Tax Service website. You can also pay the tax through the State Services portal.

The best thing to do is to create your own account and gain access to the taxpayer’s personal account on the Federal Tax Service website. Then you are guaranteed to receive payment on time for this and other types of taxes that you must pay.

The deadline for paying such tax is December 1 of the following year. So, in the summer of 2021, car owners will receive tax payments for 2021 and will have to pay the tax by December 1.

Deadlines for submitting the declaration

In 2021, the deadline for submitting the transport tax return has not been changed. As before, legal entities and private businessmen must provide it to the tax authorities before the first of February of the year following the reporting year. If the first of February falls on a weekend or holiday, the deadline for submission is moved to the next working day.

In 2021, the deadline for submitting the declaration remains the first of February, since this date falls on Thursday, which is not a holiday.

Failure to submit a transport tax return on time exposes the payer to tax and administrative liability:

For each month of delay, you will have to pay a fine of 5% of the unpaid tax. At the same time, the amount of the fine cannot be less than 1000 rubles and more than 30% of the amount of unpaid tax.
Failure to submit a declaration, if the tax is paid on time, will result in a fine of 1,000 rubles.
If you are more than ten days late in submitting your declaration, your current account may be blocked.
A personal fine in the amount of 300 to 500 rubles may be imposed on the head of the company.

We discussed this topic in more detail in the article Transport declaration: deadlines for submission.

How to calculate the amount of transport tax

The amount of tax depends not only on engine power, but also on the environmental class of the car and the year of its manufacture. The use of such differentiation is permitted if it is established by the law of the subject.

Transport tax, depending on the amount of horsepower, is calculated as follows:

Amount = engine power * rate * (months of ownership/12)

For example, for a year of owning a car with a 109 hp engine. you will have to pay:

109*25*12/12=2725 rubles

When calculating, it is necessary to take into account the cost of the car. If the vehicle costs more than 3 million rubles, then an increasing coefficient is established: For example, if the cost of the car is 3-5 million rubles and 2 years have passed since production, then the tax amount will be calculated as follows:

Amount = engine power * rate * (months of ownership/12) * increasing factor

Moreover, it is necessary to take into account the model and make of the car.

For example, for an Audi Q7 with a 249 hp engine, purchased 2.5 years ago, you will have to pay:

249*75*12/12*1.1 = 20542.5 rubles

A more accurate tax for your region and car can be calculated using the official Federal Tax Service calculator.

Transport tax in 2021 is due no later than December 1. If we talk about individuals, the payment is made on the basis of a notification from the tax authority. Taxpaying organizations are required to pay tax on the basis of a tax return.

Tax rates

Transport tax rates are set by the authorities of a particular region. In this regard, in some regions they may be higher, and in others lower.

However, there are basic rates that are established in the Tax Code of the Russian Federation, in Article 361. Depending on the capacity of the transport facility, they may be different. The more power, the higher the rate. The rate is set for one horsepower in rubles.

Regional authorities have the right to increase or decrease these base rates, but not more than ten times. However, there is an exception. The base rate for cars with a capacity of less than 150 horsepower cannot be reduced.

In addition, regional legislation may establish differentiated rates, depending on the year of manufacture of the transport facility and its environmental class.

We discussed transport tax rates in 2021 by region in more detail in the article Transport tax rate.

Presidential decree on the abolition of transport tax: who does it apply to?

Tax for individuals and individual entrepreneurs is calculated by tax authorities. The abolition of transport tax in 2021 applies only to reporting periods before 2015. The norm applies to individuals who operate cars and other vehicles for personal purposes, and to entrepreneurs who use cars in commercial activities.

On December 28, 2021, Russian President V. Putin signed the law on the “abolition” of transport tax in Russia under No. 436-FZ. However, this regulatory document does not imply that there will be a complete abolition of the car tax - 2021 will only be marked by the forgiveness of car owners of part of their debts for this type of payment to the budget. The debt will be written off from the taxpayer automatically as part of a large-scale tax amnesty.

After President Vladimir Putin abolished the transport tax from 2021 in relation to obligations formed and not repaid before 2015, tax officials began work on compiling lists of individuals and individual entrepreneurs eligible for the amnesty. A personal application from a citizen is not required, nor is sending applications or notifications to the Federal Tax Service. The law on the abolition of transport tax from 2021 gives the right to cover the following obligations:

the principal amount of tax that was not paid on time (if the debt was formed before 2015);
penalties accrued for late tax payments falling within the scope of the tax amnesty.

Tax calculator for Moscow

To calculate the amount of tax payable, we can use the 2021 transport tax calculator for Moscow.

To use it, proceed in the following order:

Enter the corresponding indicators into the columns of the calculator:

Type of transport facility;
Cost, engine power and year of production;
Share in ownership, as a percentage (by default, the calculator is 100%, since in most cases transport facilities have only one owner);
The period during which you own the transport objects in the current year (in complete months).

After all the required fields have been filled in, click the “calculate” button. The calculator will show the amount of tax payable.
If you own more than two transport facilities, the tax must be calculated separately for each of them.

Examples of calculating transport tax in 2021

Example 1
A passenger car worth 700 thousand rubles. and power 105 hp. was in possession throughout 2021. The tax rate determined by regional authorities is 5 rubles. per hp
Calculation:
105 l. With. x 5.00 = 525 rub. in a year

Example 2
A car worth 900 thousand rubles. purchased May 3, 2021. Power 110 kW. Tax rate – 22 rubles.
Calculation:
Conversion to hp 110 kW = 149.56 hp (110 x 1.35962)
Ownership coefficient – 0.6667 (8 months (May-December) / 12 months)
Tax amount – 149.56 x 22 x 0.6667 = 2194 rubles.

Example 3
On January 10, 2021, a passenger car worth RUB 1,500,000 was purchased. and power 210 hp. On November 26, 2021 the car was sold. Tax rate – 16 rubles.
Calculation:
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Ownership coefficient – 0.8333 (10 months (from January to October inclusive) / 12)
The tax amount is 210 l. With. x 16.00 x 0.8333 = 2800 rub.

Example 4
On February 27, 2021, a car worth 4.5 million rubles was purchased. (year of release 2016). Power 250 hp The vehicle was sold on September 6, 2021. Rate – 25 rubles. The applied coefficient for expensive cars (based on cost and year of manufacture) is 1.1.
Calculation:
Ownership coefficient – 0.5 (6/12)
Tax amount 250 x 25 x 0.5 x 1.1 = 3438 rubles.

Tax benefits

For some categories of citizens, tax breaks are provided for transport tax.

Thus, transport tax benefits for disabled people may provide for a complete exemption from payment or a discount. In order to take advantage of the benefit, two conditions must be met simultaneously:

The car must be a passenger car, purchased at the expense of the guardianship authorities;
A citizen must have a disability certificate, which can confirm the right to receive benefits.

Transport tax benefits for pensioners are not provided for pensioners in all regions. In some regions, no benefits are provided at all, and in some, pensioners are completely exempt from paying taxes.

The benefit is not assigned automatically; to receive it you will have to submit the following package of documents:

Application for provision;
Passport;
SNILS and TIN;
Documentation for the transport facility;
Documentation confirming the right to receive benefits.

We discussed transport tax benefits in more detail in the article Transport tax: benefits for the disabled, pensioners and more.

Transport tax, canceled or not

From 2021, individuals and individual entrepreneurs no longer owe the state transport tax for periods before January 1, 2015. This follows from Law No. 436-FZ, which was signed by Putin on December 28, 2021. Tax debts of citizens and entrepreneurs are written off automatically. The state forgot about unpaid payments for transport tax, personal property tax, and land tax.

Debts that were incurred as of a date before January 1, 2015 will be written off. If any penalties were accrued, then they were also forgiven.

There is no need to submit any documents to the tax office. The tax authorities will write off everything themselves and cover the debts. There is no need to attend the inspection in person. If a person has a tax debt for 2014. And by 2018, penalties for non-payment also accrued. This year, both the tax debt and all penalties will be written off. Everything will be written off automatically; you won’t have to write any statements.

Increasing factor

In 2014, increasing coefficients were introduced for expensive cars. They are still used today. In 2021 their values are as follows:

Car cost	Car age	Odds size
From 3 to 5 million rubles	Up to 3 years	1,1
From 5 to 10 million rubles	Up to 5 years	2
From 10 to 15 million rubles	Up to 10 years	3
More than 15 million rubles	Up to 20 years	3

Until the beginning of 2021, cars costing from 3 to 5 million rubles were differentiated by age. There were three different coefficients:

Age up to one year – 1.5;
Age from one to two years – 1.3;
Age from two to three years – 1.1.

Now a single coefficient of 1.1 is applied, regardless of the age of the car.

How to calculate car tax in 2021

Citizens pay tax for the past year - for example, for 2021, it is necessary to pay the budget before December 1, 2021. The buyer of a car becomes a taxpayer from the month in which it was purchased.

The calculation of the tax on a vehicle is the product of the tax rate (in rubles per horsepower) by the number of hp. in the engine. Basic tax rates for vehicle categories are listed in Art. 361 of the Tax Code, but subjects of the Russian Federation are given the right to install them in a smaller (except for vehicles with a power of up to 150 hp) or increased size (no more than 10 times). Thus, in order to calculate the tax on a vehicle, first of all they turn to the legislation of the region. If a subject of the Russian Federation has not developed relevant acts, then payers are guided by the table of tax rates in Art. 361 NK.

When calculating the tax for expensive passenger cars, special increase factors are used (clause 2 of Article 362 of the Tax Code of the Russian Federation). For cars included in the list of expensive and expensive:

from 3 to 5 million rubles. and from the year of manufacture of which less than 3 years have passed, the coefficient is 1.1;
from 5 to 10 million rubles. (with a year of graduation no more than 5 years) – 2;
from 10 to 15 million rubles. (with a year of graduation no more than 10 years) – 3;
from 15 million rubles (less than 20 years have passed since the last year) – 3.

For cars purchased and sold within one calendar year, ownership coefficients are established by dividing the number of months of vehicle ownership by 12. In this case, the number of months of car ownership includes the month of registration if it occurred on the 15th day or earlier, and the month of deregistration is fully included, if the withdrawal was made after the 15th.

Since tax rates are designed based on horsepower. (horsepower), then for a car indicating power in kilowatts you will have to convert their value to hp by multiplying the number of kilowatts by 1.35962. For example, 70 kW equals 95.17 hp. (70 x 1.35962).

Let's figure out how to calculate the 2018 car tax in relation to different situations and classes of vehicles.

Tax payment deadlines

Depending on whether the owner of the transport facility is an individual or a legal entity, the deadlines for paying transport tax 2021 will vary.

For individuals, the deadline for payment is the first of December of the year following the reporting year (tax for 2017 is paid in 2021).

In 2021, the deadline for payment is the third of December, since the first day falls on a Saturday, a day off. In accordance with the postponement rule, the payment deadline is postponed to the next business day.

For legal entities and private businessmen, specific payment deadlines are set by the regional authorities. In most regions, legal entities are required to pay tax advances, that is, at the end of each quarter they must pay certain amounts, and the balance must be paid by the first of February of the year following the reporting year.

Each region sets the specific terms for payment of advances independently, but in most cases the following scheme is used:

1st quarter – April;
2nd quarter – July;
3rd quarter – October;
Tax for the year – until the first of February next year.

What does the transport tax rate depend on?

The principles for setting transport tax rates for 2018 have not changed compared to previous years. The Tax Code of the Russian Federation strictly establishes the requirements for the basic rate, which serves as a guide for the region when establishing its value or becomes mandatory for use if the region has not introduced its own rates.

When setting transport tax rates for 2018, regions can:

increase or decrease the base rate given in the Tax Code of the Russian Federation, but no more than 10 times, and this rule does not apply to passenger cars with a power not exceeding 150 hp. With.;
differentiate rates depending on: the category of the vehicle;
age of transport;
its belonging to a certain ecological class.

At the same time, nothing prevents the region from annually making changes to the regulatory act on transport tax in terms of the amount of applied rates.

For information about the dynamics of rates in the regions, read the article “Transport tax rates by region - table 2016-2017.”

Liability for non-payment

If physical or a legal entity fails to pay the transport tax on time, this will allow the tax service to:

Conduct a tax audit;
Accrue penalties;
To fine;
Place a temporary freeze on the payer’s accounts;
Seize property and money;
To collect the amount of tax payable from the salary of an unscrupulous payer;
Prohibit leaving Russian territory.

If the tax was unpaid or not paid in full, the payer will face a fine in the amount of 20% of the underpaid or completely unpaid tax amount. If the tax inspectorate reveals malicious actions, the fine will increase to 40%. This responsibility applies to legal entities and private businessmen.

For individuals, a slightly different liability is provided: penalties in the amount of 1/300 of the refinancing rate are charged on the unpaid amount for each late payment day.

Transport tax payment deadline for legal entities

The deadline for payment of transport tax in 2021 by legal entities in the Sverdlovsk, Chelyabinsk (Chelyabinsk), Rostov, Nizhny Novgorod (Nizhny Novgorod), Samara, Novosibirsk (Novosibirsk), Volgograd, Vladimir, Vologda, Tula, Arkhangelsk, Omsk (Omsk) regions differs slightly from other regions.

By calling the regional tax service of the Irkutsk Region (Irkutsk), Krasnodar, Primorsky, Perm, Stavropol, Transbaikal Territory, Altai Territory, Voronezh, Kemerovo, Tyumen, Bashkortostan, Chuvashia, Udmurtia, tax payers can clarify information on its calculation.

Objects of taxation

Russian legislation (Article 358 of the Tax Code) approves the objects of taxation. These include: cars, buses, airplanes, scooters, motorcycles, ships, yachts, boats, etc. The following are not subject to taxation:

passenger transport, provided that the transportation of passengers is the main activity;
agricultural machines used by enterprises to perform agricultural work.

Termination of tax collection

The obligation to pay transport tax terminates upon the occurrence of the following circumstances:

Payment of tax in full;
Death of the owner of the transport facility;
The occurrence of other circumstances listed in Article 44 of the Tax Code of the Russian Federation;
Theft of a vehicle, officially registered with the traffic police;
The emergence of the right to use tax benefits.

In other cases, the payer is exempt from paying tax only when he deregisters the transport facility with the traffic police.

Preferential terms for paying taxes in 2021

The taxpayer must independently take care of providing him with a tax benefit. An individual is required to submit the relevant documents to the tax authority, which would confirm his right to the benefit.

The categories of citizens entitled to benefits include disabled people and pensioners. The transport tax for pensioners in 2021 depends primarily on regional legislation. For example, let's take Moscow. In the capital, pensioners are not included in the list of persons entitled to benefits when paying transport taxes. In Novosibirsk the situation is different. For example, if the vehicle’s power is no more than 150 hp, then a benefit is established equal to 20 percent of tax rates, etc.

The situation is different for car owners who are disabled. In the Russian Federation, there are three disability groups - 1, 2 and 3. The first group is exempt from paying transport tax. The second group in most constituent entities of the Russian Federation is also exempt from paying this type of payment. Some regional laws may establish a condition for tax exemption (for example, the car’s power is no more than 150 hp). Disabled people of the third group are exempt from paying transport fees or have discounts only if this is provided for by the legislation of the subject where the car is registered.

Why is the tax not replaced by an excise tax in 2021?

Due to the fact that in 2021 the excise tax on fuel for transport facilities was increased, the question is being actively discussed whether there is duplication of excise taxes, and whether this, taking into account the operation of the Platon system, is not excessive taxation of transport facilities? The justification in this case is the fact that the system of these payments ultimately entails an increase in the consumer cost of goods.

The Tax Inspectorate issued a Letter in which it explained in detail that double taxation in this situation is completely excluded based on the differences between tax and excise taxes. These differences boil down to the following:

Excise taxes are recognized as federal taxes, and the tax on transport facilities is a regional tax.

Excise taxes must be paid by buyers and manufacturers of fuel, and taxes on transport facilities must be paid by the owners of such facilities.

When do you need to pay?

In Art. 360 of the Tax Code of the Russian Federation, the tax period (the frequency with which taxes must be paid) is defined as 1 year. As a rule, the Federal Tax Service starts sending out payment notices to car owners in August-September. The deadline for sending is one month before the payment deadline. The latter, by the way, is significantly different for individuals and organizations. So, according to Art. 363 Tax Code of the Russian Federation:

More on the topic: Who gets the transport tax benefit?

Individuals are required to make full payments for the past year no later than December 1 of the current year (i.e., the payment for 2021 must be made by December 1, 2018).
Organizations acting as taxpayers pay the tax in advance payments (several times a year). The number of payments, their frequency and deadlines for payment are regulated by the laws of the constituent entities of the Russian Federation.

If you have any doubts regarding payment deadlines, making advance payments or other issues related to transport tax, you can clarify them on the official website of the Federal Tax Service.

Cancellation of transport tax in 2021 for passenger cars