The controversy surrounding the transport tax levied on Russian car owners has not subsided over the past few years. On the one hand, this fee is very significant, which helps fill the treasury of the Russian Federation by 146 billion rubles annually. In the current situation, finding a way to find these funds when the specified fiscal fee is canceled will not be so easy.
On the other hand, this tax does not please car owners at all, especially in regions whose fiscal policy is characterized by increased tax rates. It is clear that the authorities cannot ignore popular discontent - especially when the next one looms on the horizon. Discussions continue in the government about what solutions can be applied when reforming the transport tax.
Among the possible options, both the possibility of completely abolishing this fee and its transformation, as well as the introduction of alternative types of fiscal fees, are being considered. It is still impossible to predict which option the deputies will ultimately come to. But you can find out what potential tax transformations can be implemented in 2018!
The essence of the transport tax
This fee, as its name implies, is levied on vehicle owners. The amount of deductions depends on the number of “horses” under the hood, as well as the time during which the vehicle is in use. For owners of high-quality vehicles, the tax is adjusted - a percentage is added to the amount of the fee, which must be paid for the fact that the car has become not just a means of transportation, but also a luxury item. The criterion is the cost of the car, if it is more than 3 million rubles.
We also note that in different administrative regions of the Russian Federation the basic tax rate may differ. The final rates are approved by representatives of local authorities, so owners pay differently for the same car in different regions of the Russian Federation. In addition, local authorities have the right to exempt from paying the fee or reduce its rate for preferential categories of citizens - large families, pensioners, disabled people, Chernobyl victims. Enterprises belonging to the municipality are often exempt from paying the transport tax.
The main purpose of introducing this fee is to accumulate funds necessary for repairing road surfaces and laying new roads. The money collected from car owners goes to regional budgets. Moreover, it is worth noting the fact that the funds obtained by levying this tax often constitute a significant part of income items.
Transport tax will be used to repair roads damaged by cars Although this fee is often referred to as a car tax, it is not only cars that are subject to taxation - the fee is levied on motorcycles, motor boats, ATVs, helicopters, buses, tracked vehicles, yachts, snowmobiles, etc. Some vehicle owners have tax benefits. The preferential modes of transport include:
- cars received under social programs and converted for drivers with disabilities. Separately mentioned is the engine power of such a car, which should not exceed 100 horsepower;
- vehicles that are reported stolen. This fact must be registered with the police;
- industrial watercraft related to sea and river transport;
- machines designed for transporting livestock, fertilizers, milk, hay, as well as tractors;
- boats (motor and rowing) that are equipped with an engine with a power of no more than 5 horsepower.
Reasons for car owners' dissatisfaction
The main subject of criticism in transport tax is the principle by which payment amounts are calculated. The tax depends on the power of the vehicle, but the fact of its use throughout the year is not taken into account at all. Experts and car owners believe that this approach does not reflect the intended purpose of the fee - to receive money for road repair work. The damage caused to the coating does not depend on the power of the car, but has a direct relationship with the intensity of travel.
It is no secret that many pensioners use their Volga or VAZ only to go to the dacha a couple of times a season. The rest of the time the iron horse sits idle in the garage, but you still have to pay the full tax amount for it. Another important point is the power of the car. Not every car hiding a “herd of horses” under the hood is new, and owners of new and old cars are forced to pay the same amounts.
In addition to transport tax, you will have to pay excise tax on gasoline! In addition, when buying a car, a person becomes a payer of excise duty on gasoline, and in combination with the transport tax, this leads to double fiscal taxation. Moreover, this situation is paradoxical for most countries, but in Russian practice it does not surprise any of the deputies. Owners of cars with damage due to which the car is not in use also express their indignation.
Not every car enthusiast can instantly restore his iron horse - most Russians need to first raise money, so repairs often take a year or more. However, there are no benefits for such cases - the tax still has to be paid in full. Some drivers try to avoid the fiscal fee by deregistering the car, but in this case, you must first compare the fees for registering the car and the amount of the tax, so as not to exchange money for soap.
How might taxes change in 2018?
Government circles have put forward several alternatives to the transport tax, which may be put into practice over time.
- Cancellation of transport tax with a simultaneous increase in excise tax on fuel. It is assumed that this particular solution will help to fairly distribute the tax burden, because motorists who drive more often and violate the integrity of the coating will pay more. However, the government has not only supporters, but also opponents of such a decision. They believe that excise taxes will have to be increased gradually, so that over several years local budgets will lose a significant amount. In the first year of the abolition of the transport tax, it will reach 146 billion rubles;
- Linking the fee to the environmental friendliness of the vehicle. The initiators of this decision were representatives of the Ministry of Industry and Trade. They emphasized that in European countries, environmental emissions are strictly controlled by the relevant authorities. Car owners are gradually abandoning harmful types of engines, which has a positive effect on nature. A smaller fee will encourage Russian drivers to purchase innovative cars that do not harm the environment;
- Revision of the method of calculating tax amounts. According to this initiative, it is proposed to charge a fee based not on the number of horses under the hood, but on the engine volume.
Will the transport tax be abolished in 2018?
Several years ago, deputies representing the LDPR political bloc proposed abolishing the transport tax starting in 2017. However, the initiative did not receive adequate support. As mentioned above, the main government argument in favor of the transport tax is that this fee significantly fills regional budgets.
The Ministry of Economic Development believes that it is impossible to abandon this income item. Statistics have shown that the total debt of the regions already reaches 2 trillion rubles, and 5 Russian administrative entities have long exceeded the standard stating that the debt should not exceed 50% of the budget revenue. Losing another 150 billion means exacerbating the already significant problems of financing expenses.
The only category of car owners to whom they decided to apply the benefit were those who have cars weighing over 12 tons. Until this moment, owners of large vehicles paid both compensation for the damage they caused to federal highways and made contributions to the Platon system, that is, they came under a serious financial burden. Now the tax levied on heavy truck owners is adjusted to the amount of contributions to the Platon system. If this fee is greater than or equal to the transport tax, the car owner is generally exempt from the fiscal fee for the vehicle.
Tax innovations 2018
Let us remind you that over the past few years, amendments have been made to the transport tax law every now and then. Thus, since 2014, the buyer of a car is obliged to report this to the registration and fiscal authorities. From 01/01/2017, concealment of the fact of purchasing a car leads to penalties in the amount of 20% of the tax amount. Those citizens to whom the payment was not delivered must also pay the tax. If you haven’t received a receipt, don’t be happy - you definitely haven’t been released from the need to make payments to the budget.
Amounts and terms of payments
Car owners should remember that tax payments for 2018 must be paid before the end of 2019. Car owners who belong to the category of individuals do this once, and legal entities are required to make quarterly payments to the budget in the form of advance payments.
As mentioned above, not all owners of the same cars pay the same amount. Everything depends on the final decision of the regional authorities. If we talk about the situation in individual administrative units, then we can operate with the following data (for example, let’s take a car whose engine power is 100 horsepower).
The amount of tax depends on what region of the Russian Federation the car owner lives in. - The heaviest tax burden falls on the shoulders of car owners who have registered their car in the capital or St. Petersburg. They will have to pay from 12 to 24 rubles for each horse under the hood;
- residents of the Tomsk region contribute 6.5 rubles per unit of power to the budget;
- citizens who registered a car in Tatarstan or Bashkortostan, as well as the Republic of Mari El, Sakhalin or Vologda regions must pay 25 rubles;
- Crimeans contribute 5 rubles to the local budget per horse under the hood;
- residents of the Kaliningrad and Kaluga regions are subject to charges of 14 rubles;
- in the Orenburg region a tax of 20 rubles is provided;
- Rostovites and residents of the region pay 12 rubles per unit of power if the car is not yet 10 years old, and 8 for cars with an older year of manufacture;
- in the Komi Republic a rate of 15 rubles was introduced;
- in the Republic of Tyva, motorists pay 5 rubles per horse;
- car owners in Karelia calculate the tax based on a rate of 6 rubles;
- the population of the Chelyabinsk region is taxed at 7.7 rubles;
- the administrations of the Ulyanovsk and Tula regions introduced a fiscal tax of 10 rubles;
- the authorities of the Yaroslavl region approved a fee of 13.1 rubles;
- in the Jewish Autonomous Okrug, residents need to pay based on a rate of 8 rubles;
- residents of Khakassia are subject to transport taxation based on a rate of 6 rubles per horse;
- car enthusiasts in the Krasnodar region are forced to evaluate every hp. at 12 rubles;
- a completely feasible tax is paid in the Republic of Ingushetia - the authorities set a tax of 5 rubles per horse;
- citizens who registered a car in the Samara region will have to pay 16 rubles per unit of power;
- Arkhangelsk residents and residents of the region - 14 rubles each;
- for car owners in the Nizhny Novgorod region, the authorities approved a fiscal rate of 13.5 rubles;
- The situation in Chechnya is very interesting. Despite the fact that the region is traditionally considered subsidized, the authorities are in no hurry to replenish the budget through transport taxes. For designated cars with a capacity of up to 100 horsepower, the tax is zero. Only for car owners whose car power exceeds 150 horses, a tax of 5 rubles per 1 hp has been introduced, and for motorists whose vehicle has at least 250 horses under the hood, the tax increases to 15 rubles per 1 hp. With.
It's also worth looking into the issue of luxury car tax ratios.
- A coefficient from 1.1 to 1.5 is applied if a car whose cost exceeds 3 million rubles was produced less than 3 years ago;
- Coefficient 2 is used for cars that cost 5-10 million rubles and were produced no more than 5 years ago;
- Coefficient 3 is used for cars whose age is estimated at 10-20 years, and the cost is 10-15 million rubles.
The situation in Crimea
Let us remind you that since 2016, more than 200 thousand residents of the Crimean Peninsula had to pay a tax on vehicles for the first time. In August 2017, information appeared in the press that the authorities of this territory were thinking about increasing the tax burden. Allegedly, the local transport tax is already one of the lowest in the Russian Federation. It is quite possible that in 2018 the tax amount will be increased to the level that is recorded in other regions belonging to the Southern Federal District.
As an example, the following data is given: from owners of cars with a power of less than 100 hp. in Crimea they charge 5 rubles per horse. Car owners in the Krasnodar Territory pay for the same car based on a rate of 12 rubles, and Rostov residents pay 8-12 rubles (the tax also depends on the year the car was produced). For a vehicle with a capacity of 100-150 horses, Crimean car owners pay 7 rubles per 1 hp. For the Rostov Region and Krasnodar Territory, these figures are measured at 25 and 15 rubles, respectively.
1. Taxpaying organizations shall calculate the amount of tax and the amount of advance tax payment independently. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.
2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article.
The amount of tax payable to the budget by taxpayer organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.
The tax amount is calculated taking into account the increasing coefficient:
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 manufacture of which is no more than 20 years old.
In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.
The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body exercising the functions of developing state policy and legal regulation in the field of trade. The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body on the Internet information and telecommunications network.
The amount of tax calculated at the end of the tax period by taxpayer organizations in relation to each vehicle with a maximum permitted weight of over 12 tons registered in the register is reduced by the amount of the fee paid in respect of such a vehicle in a given tax period.
If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is taken equal to zero.
Information from the register is submitted to the tax authorities annually before February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees.
2.1. Taxpaying organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient specified in paragraph 2 of this article.
3. In the case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the amount of tax (the amount of advance payment for tax) is calculated taking into account the coefficient defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.
If the registration of a vehicle occurred before the 15th day of the corresponding month inclusive, or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (removal) is taken as the full month from registration) of the vehicle.
If the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.
4. Lost power.
5. Lost power.
6. When establishing a tax, the legislative (representative) body of a constituent entity of the Russian Federation has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.
Over the past years, the duty on the use of transport has been the biggest subject of dispute - they intended to cancel it, introduce an excise tax instead, or simply increase or decrease it. Therefore, it is better to watch legitimate innovations on this issue especially carefully, and now people are interested in the question of whether What will the horsepower tax be in 2019?. After all, the purchase of cars with a large engine capacity today is an unheard-of tribute to fashion, while the government decree states that there is a direct proportional relationship between the power of the device and the tax on its maintenance. So it is quite natural for drivers to be interested in introducing another change to the legislative framework of the Russian Federation - it is better to find out about the upcoming repayment of duties as early as possible.
More specifically about the essence of the issue
Nowadays, the tax paid per engine volume is called transport tax due to its mandatory repayment once a year by Russian car owners. Of course, all drivers will pay differently, since the amount of the tax rate is affected by the age of the vehicle, the amount of horsepower, and the so-called class, because a large number of current cars have already become a luxury for the average Russian consumer. It is also impossible not to note the likelihood of an individual principle for calculating duties in a particular region. This leads to the fact that horsepower tax calculator 2019 in Moscow and a similar calculation in St. Petersburg or Rostov will not be identical.
The plans of those in power
At the moment, some officials consider the tax rate under consideration to be excessive, while others of their colleagues hold an alternative opinion and propose a thorough transformation of the transport duty. The current procedure for calculating taxes seems to be no longer relevant, because for the funds raised from taxation, the authorities are obliged to provide a high-quality road network, which is not the case at this stage. The outcome of the current situation could be the cancellation of duties with a simultaneous increase in fuel prices. 
Of course, today there is no talk of cancellation car taxes by horsepower 2019, but those who still advocate for such an action state the need for car owners to pay “double taxes.” First of all, this affects the wallet of car owners, whose assets include many years of equipment with a decent supply of “thoroughbred horses” under the hood - such cars move noticeably slower than their younger “relatives”. In addition, it is necessary to focus on the fact that motorists pay out of their own pocket the cost of fuel, which includes the fee, and thus find themselves in a situation where they have to pay the fee twice (although it is officially modified each time). But, despite a similar system of assessing taxes on ordinary drivers throughout the country, this very country cannot boast of first-class highways. And all work related to the maintenance of old and construction of new asphalt tracks is carried out by companies associated with the oil business. Those ruling forces that agree with the need to abolish such costs for citizens to use transport intend to shift the financing of the road network to the shoulders of the above-mentioned oil companies. After all, these are the organizations that sell fuel, the price of which includes excise duty. 
Basic counting mechanisms
Today one thing is clear - car tax per horsepower in 2019 in Russia cannot be cancelled, which means it makes sense to consider the methods by which this indicator is calculated. To be honest, now there are no changes in this regard and tax assessments will continue to be based on:
- Duration of ownership of the vehicle;
- Vehicle power value;
- Individual duty rate for all regions;
- Increasing factor, i.e. in relation to a specific situation, this will be a wealth tax.
Basically, the amount of these charges depends on the number of horsepower under the hood, as already mentioned, in direct proportion. Therefore, people who want to save some personal capital should pay attention to simpler car models, since off-road equipment promises to rise in price too much in the coming year. Moreover, 2019 horsepower tax calculator rounds up the amount of duties, guided by basic arithmetic concepts, that is, in the final value, pennies are omitted.
What can Russian citizens expect in the new year?
Although the principles for calculating taxes will not undergo any changes, residents of our country still need to be prepared for some legislative amendments, which will be discussed below. First of all, the government has put forward an initiative to reduce the tax rate for, since their equipment does not harm the environment. The latter circumstance indicates that there is no need to spend money from the budget on eliminating the consequences of air pollution. So motorists whose cars run on more traditional types of fuel will certainly be out of luck in this regard. This innovation operates in a number of European countries, and no one has any complaints about it. 
Also, those in power intend to introduce a program designed to replace worn-out vehicles with cars from the factory equipped with eco-friendly engines. But there is no clear action plan yet, since not all citizens can afford to purchase new cars of this type. In the future, control of environmental standards will also affect heavy trucks due to their greater harm to the environment in contrast to passenger vehicles. But it is still worth noting that such initiatives remain initiatives, without practical implementation at the moment.
Summarizing the above, we must say about the immutability car taxes by horsepower in 2019. But at the same time, we must remember that in the event of a car repair, which resulted in an adjustment to the number of “horses” under the hood, you must personally notify the tax authority about this fact. Otherwise, the car owner runs the risk of running into a fine, in total equal to a couple of duties on his car, which means that you should not wait for the weather by the sea and contact the appropriate government service yourself. In addition, all Russian regions offer certain preferential conditions to citizen motorists, primarily related to persons of retirement age and those with distinguished labor merits. You can obtain the necessary information on this matter from local government officials, which indicates that there is a legislative possibility of certain preservation of personal savings.
Whether there will be an increase in transport tax in 2018 can already be assessed now. Undoubtedly, taxes will increase, but not for everyone. We will tell you in this material who should prepare for an increase in tax expenses, and for whom, on the contrary, there will be relaxations and what other changes have been prepared.
What will the transport tax be in 2018?
There are currently no global changes in the taxation procedure in the Tax Code of the Russian Federation. The issue of abolishing the transport tax or replacing it with some other fee, which worries many, remains unresolved.
So, what will the transport tax be in 2018 according to the main parameters?
As before, the tax will be collected into the treasury of the region where the vehicle is registered. Regions also set final rates.
In 2018, the basis for paying tax on a car will be horsepower. As before.
Tax rates are given in paragraph 2 of Art. 361 Tax Code of the Russian Federation. Their final value is determined by the regions.
The tax period is a year, and according to its results, you must pay tax. For individuals, the payment deadline is December 1 of the next year. For owner-organizations there are reporting periods - I, II, III quarters. After their completion, they also need to pay an advance, if this is stipulated in the regional law. The annual declaration must be submitted by February 1 of the following year. The dates for payment of taxes and advances are set by the region.
In 2018, there will still be benefits for individuals - owners of heavy trucks who pay to Platon. Only the procedure for confirming the right to benefits will become more stringent. For organizations in this regard, everything is still the same - they have the right to a tax deduction.
Changes that are definitely coming
Despite the fact that many things are “as before,” the 2018 transport tax will still be affected by changes.
Amendments have been adopted to the procedure for applying tax benefits for individuals who pay to Platon. Since 2018, if the right to a benefit is not confirmed by documents, tax officials will request them independently from those who may have the information. If the documents are not provided, the inspectors will request them from the taxpayer.
In fact, starting from the new year, providing documents becomes not so much a “right” as a “duty”. Now for this benefit you need to provide either an application or documents. Since 2018, the application form for benefits and its format for sending electronically must be of an approved form.
Changes in transport tax from 2018 will also occur for owners of cars worth from 3 to 5 million rubles. The minimum increasing factor for them will be 1.1 if the car is under 3 years old (Article 362 of the Tax Code of the Russian Federation as amended by Law No. 335-FZ dated November 27, 2017). Currently, similar machines have odds of 1.1; 1.3 and 1.5.
Read more about calculating tax for expensive cars in materials:
An innovation in 2018 will be the form of the transport tax declaration (approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668). Although it was approved back in 2016, it will be applied from reporting for the 2017 tax period. That is, you will need to submit the new form for the first time before February 1, 2018. The changes are related to the possibility of reducing the tax on payments to Plato. Fields have also appeared for data on registration, deregistration and year of manufacture of vehicles.
You can download the declaration form in the material.
Tax increase from the new year
Despite the fact that there is no tax increase at the federal level yet, some regions have already adopted amendments to laws on tax increases.
An increase in transport tax in 2018 in Moscow and the Moscow region is not yet expected. In St. Petersburg, starting from 2018, the tax will increase for the most powerful boats, yachts, jet skis, and airplanes. And 2 times. Rates for similar types of transport were increased in the Leningrad region.
An increase in transport tax in 2018 awaits residents and companies, for example, in the Kirov, Kostroma and Ulyanovsk regions.
In the Kirov region, the tax has not changed since 2011. The rates will increase as follows: with an engine from 150 to 200 hp. With. - 50 rub. with 1 l. With.; from 200 to 250 l. With. - 75 rub.; more than 200 l. With. - 150 rub. The increases will not affect trucks and buses.
In the Kostroma region they decided to increase rates for cars with high power. For cars with an engine up to 150 hp. s., motorcycles up to 35 l. With. and trucks up to 250 l. With. rates remain the same.
The Ulyanovsk region has increased the tax for cars with engine power over 200 hp. With. and other powerful vehicles.
In Udmurtia, on the contrary, they refused to increase transport tax rates. We decided to cover the “traffic issues” from other sources.
In Bashkiria, the tax amount will change due to changes in the application of benefits. For natural gas transport, the benefit will increase in 2018 from 20% to 50%. But at the same time, it was decided to cancel some of the benefits for companies due to inefficiency.
Transport tax rates in 2017 differ significantly in different regions. It will be useful for every car owner to know what they depend on and how they are calculated.
A proven online service from our partners, the “AutoCode” portal, will help you obtain complete operational information about the history of ownership and operation of the car.
Both owners of expensive cars and those who have a car in their garage that has not been used for its intended purpose for many years must contribute funds to the state treasury. Moreover, not only cars, but also vehicles such as:
- two-wheeled motorcycles;
- scooters;
- all types of freight transport;
- airplanes and helicopters;
- jet skis, yachts, sailboats, boats;
- snowmobiles and motor sleighs.
Transport tax rates in 2017 by region are determined by local authorities based on the following factors:
- wages and standard of living;
- number of registered vehicles.
At the same time, Russian legislation regulates that the amount of transport tax in 2017 by region of Russia should not differ from the basic rate established at the state level by more than 10 times. It does not matter whether we are talking about increasing or decreasing it.
Another factor that affects the amount of tax is the power of the vehicle and its category. This means that the more horsepower there is under the hood of a car, the more it will cost its owner. This measure is designed to encourage citizens to buy small and more environmentally friendly cars.
The period during which the car is in use by a particular payer will also have a significant impact on the final tax amount.
But the tariff will be finalized only after taking into account the increasing coefficient, which has been introduced for vehicles costing more than 3 million rubles.
This criterion is calculated individually and again based on the characteristics of the region in which the car is registered.
Let's summarize: in 2017, the cost of tax on a car is determined by its power, horsepower and the multiplying factor that applies to expensive automobile industry products.
As the transport tax table shows, in different parts of Russia you can pay quite different amounts for a car of the same power. For example, the rate for a car with 151 to 200 horsepower under the hood can be 40 rubles for each of them in Adygea, 50 in the Belgorod region and only 25 in the Altai Territory.
The table shows tax rates for cars and trucks of various capacities for each region of Russia.
Table of transport tax tariffs by region
| Adygea, republic | 10 | 20 | 40 | 70 | 130 |
| Altai region | 10 | 20 | 25 | 60 | 120 |
| Altai, republic | 10 | 14 | 20 | 45 | 120 |
| Amur region | 15 | 21 | 30 | 75 | 150 |
| Arkhangelsk region | 14 | 24 | 50 | 75 | 150 |
| Astrakhan region | 14 | 27 | 48 | 71 | 102 |
| Bashkiria, republic | 25 | 35 | 50 | 75 | 150 |
| Belgorod region | 15 | 25 | 50 | 75 | 150 |
| Bryansk region | 10 | 18 | 40 | 75 | 130 |
| Buryatia, republic | 9.5 | 17.9 | 25.5 | 38.3 | 76.5 |
| Vladimir region | 20 | 30 | 40 | 75 | 150 |
| Volgograd region | 9 | 20 | 40 | 75 | 150 |
| Vologda region | 25 | 35 | 50 | 75 | 150 |
| Voronezh region | 25 | 35 | 50 | 75 | 150 |
| Dagestan, republic | 8 | 10 | 35 | 50 | 105 |
| Jewish Autonomous Region | 8 | 16 | 40 | 60 | 95 |
| Transbaikal region | 7 | 10 | 20 | 33 | 65 |
| Ivanovo region | 10 | 20 | 35 | 60 | 120 |
| Ingushetia, republic | 5 | 7 | 10 | 30 | 40 |
| Irkutsk region | 10.5 | 14.5 | 35 | 52.5 | 105 |
| Kabardino-Balkaria, republic | 7 | 15 | 35 | 65 | 130 |
| Kaliningrad region | 2.5 | 15 | 35 | 66 | 147 |
| Kalmykia, republic | 11 | 22 | 47 | 75 | 150 |
| Kaluga region | 10 | 25 | 50 | 75 | 150 |
| Kamchatka region | 9 | 24 | 40 | 68 | 130 |
| Karachay-Cherkessia, republic | 7 | 14 | 25 | 35 | 95 |
| Karelia, republic | 6 | 30 | 50 | 75 | 150 |
| Kemerovo region | 8 | 14 | 45 | 68 | 135 |
| Kirov region | 20 | 30 | 44 | 60 | 120 |
| Komi, republic | 15 | 20 | 50 | 75 | 150 |
| Kostroma region | 14 | 26.8 | 38 | 60 | 120 |
| Krasnodar region | 12 | 25 | 50 | 75 | 150 |
| Krasnoyarsk region | 5 | 14.5 | 29 | 51 | 102 |
| Crimea, republic | 5 | 7 | 15 | 20 | 50 |
| Kurgan region | 10 | 27 | 50 | 75 | 150 |
| Kursk region | 15 | 22 | 40 | 70 | 150 |
| Leningrad region | 18 | 35 | 50 | 75 | 150 |
| Lipetsk region | 15 | 28 | 50 | 75 | 150 |
| Magadan region | 6 | 8 | 12 | 18 | 36 |
| Mari El, republic | 25 | 35 | 50 | 90 | |
| Moscow, city | 12 | 35 | 50 | 75 | 150 |
| Mordovia, republic | 17.3 | 25.9 | 37.9 | 75 | 150 |
| Moscow region | 10 | 34 | 49 | 75 | 150 |
| Murmansk region | 10 | 15 | 25 | 40 | 80 |
| Nenets Autonomous Okrug | 0 | 25 | 50 | ||
| Nizhny Novgorod region | 22.5 | 31.5 | 45 | 75 | 150 |
| Novosibirsk region | 6 | 10 | 30 | 60 | 150 |
| Omsk region | 7 | 15 | 30 | 45 | 90 |
| Orenburg region | 0 | 15 | 50 | 75 | 150 |
| Oryol region | 15 | 35 | 50 | 75 | 150 |
| Penza region | 15 / 21 | 30 | 45 | 75 | 150 |
| Perm region | 25 | 30 | 50 | 58 | |
| Primorsky Krai | 18 | 26 | 43 | 75 | 150 |
| Pskov region | 13 / 15 | 25 | 50 | 75 | 150 |
| Rostov region | 12 | 15 | 45 | 75 | 150 |
| Ryazan region | 10 | 20 | 45 | 75 | 150 |
| Samara region | 16 | 20 | 45 | 75 | 150 |
| Saint Petersburg, city | 24 | 35 | 50 | 75 | 150 |
| Saratov region | 14 | 30 | 50 | 75 | 150 |
| Sakhalin region | 10 | 21 | 35 | 75 | 150 |
| Sverdlovsk region | 2.5 | 9.4 | 32.7 | 49.6 | 99.2 |
| North Ossetia, republic | 7 | 15 | 20 | 45 | 90 |
| Sevastopol, city | 5 | 7 | 25 | 75 | 100 |
| Smolensk region | 10 | 20 | 40 | 60 | 100 |
| Stavropol region | 7 | 15 | 36 | 75 | 120 |
| Tambov region | 20 | 30 | 50 | 75 | 150 |
| Tatarstan, republic | 25 | 35 | 50 | 75 | 150 |
| Tver region | 10 | 21 | 30 | 45 | 90 |
| Tomsk region | 5 | 8 | 20 | 30 | 75 |
| Tula region | 10 | 25.4 | 50 | 75 | 150 |
| Tyva, republic | 7 | 11 | 20 | 30 | 70 |
| Tyumen region | 10 | 30 | 34 | 40 | 66 |
| Udmurtia, republic | 8 | 20 | 50 | 75 | 100 |
| Ulyanovsk region | 12 | 30 | 45 | 65 | 115 |
| Khabarovsk region | 12 | 16 | 30 | 60 | 150 |
| Khanty-Mansi Autonomous Okrug | 5 | 7 | 40 | 60 | 120 |
| Khakassia, republic | 6 | 15 | 25 | 40 | 75 |
| Chelyabinsk region | 7.7 | 20 | 50 | 75 | 150 |
| Chechnya, republic | 7 | 11 | 24 | 48 | 91 |
| Chuvashia, republic | 13 | 23 | 50 | 75 | 150 |
| Chukotka Autonomous Okrug | 5 | 7 | 10 | 15 | 30 |
| Yakutia, republic | 8 | 13 | 17 | 30 | 60 |
| Yamalo-Nenets Autonomous Okrug | 15 | 24.5 | 25 | 37.5 | 75 |
| Yaroslavl region | 15.8 | 28.1 | 45 | 68 | 145 |
The transport tax on trucks was significantly reduced in 2017. This applies, however, only to heavy transport – from 12 tons. But this is not a benefit, but an avoidance of double taxation: after the introduction of the Platon system on Russian roads, owners of heavy vehicles make payments to the budget through it.
The tax rate for transport tax in 2017 for legal entities has not changed either.
Table of transport tax rates for trucks
All car owners are interested in the question: have vehicle tax rates changed in 2017? To date, no significant innovations have been noted.
On the contrary, the issue of canceling this fee has become discussed much less frequently.
The fact is that the tax itself is one of the most important sources of filling the state treasury. According to the government, cutting revenue during a crisis is not only unwise, but also risky.
What may become real this year, as experts say, is a differentiated approach to certain types of vehicles. So, let's say, this may affect cars using hybrid engines or gas fuel.
In the meantime, it will be useful to know how much your car will cost this year. You can clarify this information at the local tax service, especially since the law now obliges car owners to contact the authorized body regarding tax payment without waiting for notification documents. Otherwise, the taxpayer will face a fine of 20% of the tax payment amount.
Table of increasing coefficient for transport tax
Source: http://avtozakony.ru/tablica-tn-po-regionam
What is the transport tax in Moscow in 2018
The main documents regulating the procedure for calculating and collecting transport tax in Moscow are the Tax Code of the Russian Federation, namely Chapter 28 of this document and Moscow Law No. 33.
Read on to find out what rates apply in the capital in 2018 and how to pay movable property tax correctly.
Law
The law “On Transport Tax” of the capital was adopted in July 2008. The latest changes came into force on July 12, 2018.
The document regulates:
- tax rates (Article 2). In accordance with Chapter 28 of the Tax Code, rates in a particular region of the Russian Federation may be increased or decreased relative to the indicators presented in Article 361;
- terms and procedure for paying the regional fee (Article 3). This article establishes separate deadlines for individuals, as well as individual entrepreneurs and organizations that are legal entities. Each category of taxpayer has its own tax payment procedure and individual deadlines for making the final payment;
- categories of citizens and legal entities who are granted benefits in paying movable property tax (Article 4).
At the state level, Article 361.1 of the Tax Code of the Russian Federation provides tax benefits exclusively to owners of trucks weighing more than 12 tons.
The main condition for providing the benefit is: registration of the vehicle in the Platon system and payment of the entire tax amount during the tax period through this system.
When applying the articles of the Moscow Law “On Transport Tax”, all provisions of Chapter 28 of the Tax Code should be taken into account, namely:
- Taxpayers for the regional tax are persons on whom any type of transport is registered (Article 357). The exception is the organizations that will host and serve the FIFA Championship in 2018;
- The object of taxation is all vehicles, with the exception of (Article 358):
- passenger cars (with an engine power of less than 100 hp), equipped for use by disabled people or issued to certain categories of citizens by social protection authorities;
- rowing boats;
- motor boats (engine up to 5 hp);
- fishing water vessels;
- aviation belonging to sanitary or medical services;
- stolen cars;
- tractors and other agricultural equipment belonging to organizations involved in agriculture;
- transport used by organizations to transport passengers or goods (river, sea, aircraft);
- transport owned by government authorities and used to carry out activities.
- To calculate the amount of tax, the following are used (Article 359):
- horsepower. The indicator is used when calculating the tax on vehicles with an engine;
- kilogram force (for aircraft whose engine is characterized by thrust force);
- registered tons, which determine the gross tonnage of water transport;
- unit of transport (for watercraft and aircraft without an engine).
Thus, the main provisions of Moscow Law No. 33 are based on the Tax Code and only clarify the amount and rules for collecting tax on movable property in the capital.
Transport tax rates in Moscow
When determining the tax rate, the following indicators are taken into account:
- type of transport (cars, buses, boats, motorcycles, snowmobiles, aircraft, etc.);
- transport power, which is measured in certain units in accordance with Article 359 of the Tax Code of the Russian Federation.
The 2018 transport tax table in Moscow, namely the current rates for certain types of vehicles depending on their capacity, is presented below:
| Power | Tax rate, rub. |
| Motorcycles, scooters (per 1 hp): | |
| Up to 20 hp | 7 |
| 20 – 35 hp | 15 |
| Over 35 hp | 50 |
| Passenger cars (per 1 hp): | |
| Less than 100 hp | 20 |
| 100 – 125 hp | 25 |
| 125 – 150 hp | 35 |
| 150 – 175 hp | 45 |
| 175 – 200 hp | 50 |
| 200 – 225 hp | 65 |
| 225 – 250 hp | 75 |
| More than 250 hp | 150 |
| Trucks (per 1 hp): | |
| Up to 100 hp | 15 |
| 100 – 150 hp | 26 |
| 150 – 200 hp | 38 |
| 200 – 250 hp | 55 |
| More than 250 hp | 70 |
| Buses (for 1 hp): | |
| Up to 110 hp | 15 |
| 110 – 200 hp | 26 |
| Over 200 hp | 53 |
| Other vehicles with pneumatic or crawler tracks (per 1 hp): | |
| Regardless of power | 25 |
| Snowmobiles and motor sleighs (for 1 hp): | |
| Less than 50 hp | 25 |
| More than 50 hp | 50 |
| Motor boats, including speedboats (for 1 hp): | |
| Less than 100 hp | 100 |
| Over 100 hp | 200 |
| Motor-sailing vessels, yachts (for 1 hp): | |
| Up to 100 hp | 200 |
| More than 100 hp | 400 |
| Jet skis (per 1 hp): | |
| Less than 100 hp | 250 |
| Over 100 hp | 500 |
| Non-self-propelled vessels for which power is determined by gross tonnage (per 1 registered ton): | |
| Regardless of power | 200 |
| Helicopters, airplanes, etc., equipped with an engine (per 1 hp): | |
| Regardless of power | 250 |
| Airplanes with jet engines (per 1 kg of thrust): | |
| Regardless of power | 200 |
| Other aircraft or watercraft not equipped with engines (per 1 vehicle): | |
| Regardless of power | 2000 |
The presented rates apply to all categories of owners (legal entities or private citizens), regardless of type.
Due dates
Article 3 of Law No. 33 provides for the following tax payment deadlines:
- for private citizens – December 1. Tax calculations for individuals are carried out by the regional tax office. The taxpayer receives a tax notice with a fully completed receipt for payment of the fee. The notification shall indicate the types of transport owned by the taxpayer and their characteristics, as well as the calculation of the amount of the fee;
The receipt indicates payment details and payment terms. Tax payments can be made in any way available to the taxpayer: in cash through a bank branch, with funds from a bank card at ATMs, terminals or online.
- for legal entities – February 5. Legal entities calculate the amount of tax on movable property independently. To confirm information about owned vehicles, a tax return is drawn up and submitted to the tax authority.
The receipt for payment of the fee is also filled out independently. It is important to correctly fill in all the details of the payment recipient. Payment is made from the company's bank account.
Who receives benefits?
Article 4 of the Moscow Law “On Transport Tax” provides benefits for both citizens and legal entities who are owners of vehicles.
For individuals
The following categories of taxpayers who are individuals are exempt from paying transport tax in the amount of 100%:
- Heroes of the USSR;
- Heroes of the Russian Federation;
- persons awarded the Order of Glory;
- WWII veterans;
- disabled people of the Second World War;
- combat veterans;
- disabled combat veterans;
- disabled people of the first and second groups;
- former prisoners of ghettos, concentration camps, etc., created during the Second World War;
- citizens who own cars with a power of less than 70 hp;
- one parent (adoptive parent, guardian, etc.) in a large family;
- persons who participated in the liquidation of the accident at the Chernobyl Nuclear Power Plant, at the Mayak association, during the dumping of waste into the Techa River and who participated in tests at the Semipalatinsk test site;
- persons from special risk units who took part in testing nuclear weapons and eliminating the consequences of accidents at nuclear installations belonging to the armed forces;
- persons who suffered radiation sickness or became disabled as a result of nuclear weapons testing;
- one of the parents, caregivers, guardians, etc. for people with disabilities since childhood.
There are no benefits for pensioners in the capital.
- per vehicle, with the exception of motor sleighs, snowmobiles, air and water transport. This rule does not apply to benefits for large families, who can choose one type at their discretion;
- When determining benefits for passenger cars, the power of the vehicle is taken into account. Citizens who own cars with an engine power of up to 200 hp can count on the right to receive a subsidy.
To receive the benefit, you must personally or through an official representative provide the tax authority with the appropriate package of documents that confirms your right to receive it. For example, disabled people are provided with a certificate from a medical institution and an identification card.
For legal entities
Transport tax benefits are also provided for legal entities of the following categories:
- organizations providing services for transporting passengers by public transport. The benefit is provided for all vehicles participating in the activity;
- organizations that are residents of special economic zones located in the city of Moscow. The benefit is provided for a period of 10 years from the date of registration of the vehicle;
- organizations managing special economic zones in accordance with an agreement concluded with the Government of the Russian Federation. The benefit is also provided for a period of 10 years.
How to calculate
Amount of regional tax = tax rate in accordance with Article 2 of Law No. 33 * vehicle power indicated in the passport * increasing coefficient, which is provided for passenger cars costing more than 3,000,000 rubles * service life during the tax period/12
When determining the tax on expensive cars, it is necessary to take into account the following coefficients, which depend on the cost and age of the vehicle:
The period of use is determined in months of actual ownership of the vehicle.
Example 1
Tax amount – 45*158*7\12 = 4,147 rubles 50 kopecks
According to the rounding rules provided for in Article 3 of Law No. 33, the amount payable will be 4,148 rubles.
Example 2
Tax amount = 255*150*1.5*6/12 = 28,687 rubles 50 kopecks, that is, the owner needs to pay a tax in the amount of 28,688 rubles.
Advance payments
In accordance with Article 3 of the Law “On Transport Tax”, in the capital, legal entities pay the tax in one payment, that is, quarterly advance payments are not provided for in the city of federal significance.
Thus, when calculating and paying movable property tax, vehicle owners should rely on two laws, discussed in detail in the article.
This is the Tax Code and City Law No. 33. Failure to pay taxes on time will result in fines and penalties.
: Transport tax 2018. It’s worth knowing about it
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