What determines the increasing coefficient when paying transport tax?

Increasing transport tax coefficient in 2021

The size of the increasing factor depends on the average cost of the car and the year of manufacture. Determination of the average cost of a car is regulated by Order of the Ministry of Industry and Trade of Russia dated February 28, 2014 No. 316 “On approval of the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation.”

The Russian Ministry of Industry and Trade regularly publishes a list of cars in order to accurately calculate transport tax. In 2021, this list included more than 900 brands and models of expensive cars. Please note that the increasing factor applies only to passenger cars .
This aspect does not affect owners of expensive cargo vehicles. Vehicle owners will pay transport tax for 2021 already in 2021.

Transport tax: calculation for legal entities

• reflection of information that the object of taxation is transport facilities;
• confirmation that the payer is an entity with the status of a legal entity;
• BCC for transport tax for legal entities) indicates the recipient of the funds - the regional budget;
• designation of the service department of the Federal Tax Service;
• type of payment - transport tax, legal entities must transfer it to different KBK in the case of paying off current tax obligations, transferring funds to pay a fine or to close debt on penalties.

Transport tax for legal entities can be transferred using the following KBK codes:

1. To pay your tax liability in advance, you must enter code 182 1 0600 110.
2. When paying a penalty, you must indicate the combination 182 1 06 04011 02 2100 110.
3. When paying off a fine, KBK 182 1 0600 110 is prescribed.

• region;
• the period for which calculations are made;
• type of transport indicating its capacity;
• information about registration (and deregistration).

Rate X Base (capacity of the facility) X (Number of months of ownership of the asset / 12) X The value of the increasing coefficient.

When the transport tax is withdrawn, the 2021 rate for legal entities should be applied in the amount that is established for the reporting period in a specific constituent entity of the Russian Federation. If a company made advance transfers during the tax period, then at the end of the year the amount of tax liability payable is determined as the difference between the annual amount of accrued tax and all payments made in the reporting year.

Only organizations whose vehicles are registered in the Tambov region can use these rates and payment terms. Payment of transport tax by legal entities in 2021 in other regions may differ from the example given.

If the transport tax is not paid on time, the regulatory authorities have the right to charge the defaulter a penalty in the amount of 1300 of the refinancing rate of the Central Bank of Russia for each day of delay. For large enterprises with an extensive vehicle fleet, the amounts can be impressive.

Penalties are paid indicating a special budget classification code. In case of failure to report taxes and fail to pay transport tax, the company may be subject to a fine of at least 20 percent of the amount of unpaid tax.

• 05/26/2014, 23:55 #2 Message from Second the number of full months during which the vehicle was registered to the taxpayer This is line 110, not “133”. Best regards, Mikhail Reply with quotation Up ▲
• 05/27/2014, 09:32 #3 Message from mvf This is line 110, not “133”.

Table of increasing coefficients

The amount of transport tax on expensive cars is calculated taking into account the increasing coefficient (clause 2 of Article 362 of the Tax Code of the Russian Federation):

In accordance with clause 2 of Article 362 of the Tax Code of the Russian Federation, the age of a car is calculated from the year of manufacture, and not from the moment of purchasing the car at a car dealership.

Example 1. Calculation of transport tax for an Audi Q7 quatro diesel passenger car with an engine capacity of 2967 cc. will be carried out taking into account the increasing coefficient:

• from the date of purchase to 1 year – 1.5;
• 1-2 years – 1.3;
• 2-3 years – 1.1.

After three years, the increasing coefficient is not used when calculating the transport tax for this car.

How to calculate the age of a car?

According to the explanatory letter of the Federal Tax Service of the Russian Federation, the age of a car is determined by the number of years, in calendar years, from the year the vehicle was produced from the manufacturer’s assembly line until January 1 of the year for which the transport tax is calculated.

For example, your car was manufactured and released in 2021, and the month of manufacture does not matter, which means that on January 1, 2020 it will be 1 year old.

Increasing coefficient in different regions

The increasing coefficient for all regions of the Russian Federation is the same, but the transport tax may differ from region to region. This is due to the fact that transport tax is a regional tax regulated by local governments. Considering the differences between regions in terms of transport tax, the final amount of transport tax, taking into account the increasing coefficient, will also be slightly different.

In this regard, before you start calculating the transport tax on an expensive passenger car, you need to contact the local tax authorities to clarify the tax rate and regional benefits. If the Federal Tax Service makes a calculation for individuals and notifies them of payment, then legal entities must independently calculate the transport tax in order to pay advance payments and tax at the end of the tax period.

Dear reader!

The article provides basic information, but most cases are individual in nature. In this connection, our website employs on-duty lawyers whom you can contact by phone:

• Moscow ext 152
• St. Petersburg ext 152
• All regions ext 132 (Toll free)

When you contact us, you will receive advice specifically on your problem.

The calculation is extremely simple. The main thing is to correctly determine the rate of the increasing coefficient. To do this, you need to know the make of your car and the period of use. The exact name of the car brand is indicated in the PTS, and the period of use of the car is counted from the moment of release and ends with the year of tax assessment.

Individuals do not have to worry about the stages of calculating transport tax, since the tax office will do everything for them. However, in order to avoid inspectors’ mistakes, you should check whether your car is considered “luxury” on the website of the Ministry of Industry and Trade before March 1 of the year following the reporting year.

Organizations that own expensive cars independently assess tax and submit a transport declaration within the established time frame. Moreover, it is important to use the increasing coefficient when making advance tax payments.

Calculate transport tax online:

Car customs clearance calculator provided by calcus.ru

Calculation of the average cost of a car

To obtain information about what increasing factor to apply to a passenger car and, as a result, error-free calculation of transport tax, it is necessary to calculate the average cost of the car. The calculation of the average cost is regulated by Order No. 316 of the Ministry of Industry and Trade of Russia dated February 28, 2014. Based on this document, it is possible to calculate the average cost of cars:

• produced in the territory of the Russian Federation (or an authorized person of the manufacturer is present in the territory of the Russian Federation);
• not produced in the territory of the Russian Federation (the authorized person of the manufacturer is not present in the territory of the Russian Federation).

Transport tax rate

According to the Tax Code of the Russian Federation, the size of the transport tax coefficient varies from 1.1 to 3.0, depending on the average cost of the vehicle and the time of its operation from the moment it leaves the factory assembly line. Moreover, the starting point of the price is 3,000,000 rubles. Most car owners of expensive cars have a question: “How is the cost of a car from the “luxury” list determined?”

If the official manufacturer of a vehicle or its representative - a dealer - operates on the territory of the Russian Federation, it annually submits data on the recommended catalog prices of this vehicle in its basic configuration to the Ministry of Industry and Trade of Russia. And if the official manufacturer of the vehicle or its representative - the dealer does not operate in the Russian Federation, then the Ministry of Industry and Trade independently calculates the average cost of the car based on the maximum and minimum sales price in rubles at the exchange rate.

Federal legislation

At the federal level, four years ago the very concept of an increasing coefficient was introduced and defined as mandatory. The Ministry of Industry and Trade of the Russian Federation annually replenishes and updates the list of certain types of cars to which this coefficient applies. Also, federal legislation established in the Tax Code of the Russian Federation the size of increasing coefficients and the conditions for their application. Explanations regarding the application of this luxury tax in relation to those cars that are on the balance sheet of legal entities are also regulated by the Russian Tax Code.

Regional legislation

Everyone knows that regarding transport taxation, regional legislative authorities have the right to reduce or increase its rates at their discretion. For the convenience of car owners of all subjects of the Federation, the Federal Tax Service of the Russian Federation has developed detailed electronic services on its website. By selecting your region and reporting period, you will receive an answer - what rate is applied in your particular case, as well as what legal document governs this decision.

Calculation of transport tax taking into account the increasing coefficient

Once the average cost of a car has been calculated and an increasing coefficient has been established, you can begin to calculate the transport tax. For this purpose, it is necessary to resort to the following formula:

It is necessary to understand that, in accordance with clause 3 of Article 362 of the Tax Code of the Russian Federation, there are some features when determining the number of months of car ownership:

• if the car is registered with the traffic police after the 15th day or deregistered before the 15th day, this month is not taken into account when calculating the transport tax;
• if the car is registered with the traffic police before the 15th day or deregistered after the 15th day, this month will be taken into account when calculating the transport tax.

Example 2. Krylov V.V. registered my car on March 18, 2021 - when calculating the transport tax for 2016, March is not taken into account. Vorobyov V.V. deregistered the car on September 17, 2021 - September will be taken into account when calculating the transport tax for 2021.

An example of calculating transport tax with an increasing coefficient

On the balance sheet of ABV LLC there is a passenger car Audi Q7 quatro 2015, diesel, engine capacity 2967 cc, power 233 hp. Transport tax will be calculated for 2021. This car was purchased from an official dealer in the Russian Federation, and therefore the average cost can be calculated as follows:

• 3050000 + 3250000 = 3150000 rubles
• The increasing factor will be 1.3
• Tax rate 7.5
• The amount of transport tax will be 233 * 7.5 * 1.3 * 12 = 27261 rubles

ABC LLC will pay transport tax by transferring advance payments at the end of the reporting periods: 27261 / 4 = 6815.25 rubles

Tax calculation rules

For individuals in 2021, the transport tax is still calculated by tax service specialists, based on the information they receive from the State Traffic Inspectorate, where the car was registered. Then the car owner receives a notification of payment within the deadlines established by law and a receipt. Also, all information will be available on the electronic service. Automatically, the owner of the vehicle that is mentioned in the list of the Ministry of Industry and Trade will be charged a tax with an increasing coefficient.

Read about the rules for calculating transport tax on our website.

In order to understand where exactly the amount that you see on the receipt came from, and to calculate the increasing coefficient in your particular case, you can use the formula:

CH = Regional tax rate * Vehicle power * PC,

where CH is the tax amount, PC is the increasing coefficient.

And if you have owned the car for less than 1 year, then the formula is as follows:

CH = Regional tax rate * Vehicle power * Months of vehicle ownership * PC,

where CH is the tax amount, PC is the increasing coefficient.

After receiving the notification and receipt for payment of transport tax, it will be useful to make your own calculations and make sure they are correct. For information about regional rates and the size of the coefficient, visit the official website of the Federal Tax Service of the Russian Federation. There you can also find legal documents of regional significance, on the basis of which certain tax rates are applied. Often, car owners independently find errors in the documents sent.

Example of tax calculation with increasing coefficient

Let's say you are a Muscovite and purchased an AUDI A5 Cabriolet quattro in 2021 with an engine of 530 l/s. The price under the purchase and sale agreement was RUB 2,350,000. However, this make and model of the machine was included in the list of the Ministry of Industry and Trade in the section at a cost of 3,000,000 to 5,000,000 rubles, with a service life of no more than three years. Accordingly, an additional coefficient of 1.1 will be applied. Also, based on the law of the city of Moscow, the tax rate for a vehicle with an engine power of more than 250 l/s is set at 150 rubles per l/s.

We use the formula:

CH = Regional tax rate * Vehicle power * PC,

CH = 150*530*1.1= 87,450 rub.,

that is, if your “iron friend” were not on the “luxury list”, and the 1.1 increasing factor did not apply to it, then you would pay 7950 rubles. less.

Errors in using the multiplying factor

If the tax authorities are involved in calculating transport tax for individuals, legal entities carry out this procedure independently. At the same time, it is very important in this case not to make mistakes, so as not to end up among the debtors for unpaid transport tax, because even if the tax is partially paid, the taxpayer’s obligation in this case will still be considered unfulfilled.

Common mistakes include the following:

Changes in the declaration

In connection with the introduction of the increasing coefficient, the declaration form has changed and a new line has been added to the second section. The Kp coefficient in the transport tax return is written in line 150. To obtain the final tax amount, you need to multiply the amount calculated in the usual way by the coefficient from line 150. If there are no coefficients for the transport owned by the payer, dashes are placed in this line.

You can read more about how to fill out a transport tax return in 2021 in the article.

If the car is not in the List

What should you do if the car on which you need to pay transport tax is not included in the document regulating the application of the increasing coefficient Kp? In this situation, you need to calculate the average cost of the vehicle yourself.

For correct calculation, the Russian Ministry of Industry and Trade has approved the Methodology for calculating the average cost of passenger cars. The option for determining it depends on the territorial location of the dealer or car manufacturer. That is, they take into account the stationary location of the point of sale of the car - on domestic territory or abroad:

1. If the point of sale of the vehicle is located in Russia, the dealer/manufacturer provides information on the recommended retail selling prices of the vehicle.
2. In the second case, data is taken from automobile catalogs - “Audatex”, “DAT”, “Kelley Blue Book”, “Mitchel”, “Motor”, “Canadien Black Book”, “Schwacke”.