Transport tax calculation

The fact that each owner of a vehicle registered in Russia must systematically pay the appropriate tax is stated in the Tax Code of the Russian Federation. The only exceptions are privileged categories of individuals and legal entities, for whom the mandatory fee can be canceled. Before you pay the duty, you should know how to calculate the transport tax. If for some reason the owner does not use his own car, it must be removed from the state register.

Features of calculating the tax on vehicles

How is transport tax calculated? The state collects it from any type of self-propelled vehicles equipped with an engine (cars, motorcycles, yachts, helicopters). The calculation is carried out on the basis of the number of horsepower of the machine. If, after registration, the engine in the vehicle was changed to a more or less powerful one, the owner must notify the traffic police located at the place of registration of the vehicle. Employees of the authority will enter the relevant data into the technical passport of the machine. To calculate the car tax, in addition to power, you need to know:

• The current tax rate. The law provides for a certain amount of tax for each subject of Russia, depending on the year of manufacture of the car, engine size and other parameters (such characteristics are used to determine the coefficients for calculating OSAGO).
• period of car ownership. The owner, when calculating the tax rate, must be based on the vehicle purchase document, which indicates the date of the transaction.
• Tax base data. Vehicles powered by an engine have horsepower. This information can be found in the STS or PTS.
• Increasing factor. It is appointed if, on the scale of the cost of a car, it exceeds the mark of three million rubles.

For individuals

How to correctly calculate the transport tax for citizens of Russia? According to current legislation, for individuals, the rate is calculated directly by the tax office. Russians must independently submit information about the purchase of cars and other self-propelled vehicles to the authority. The transport tax rates for individuals and organizations are the same. The only exceptions are benefits provided for certain categories of institutions and citizens.

For legal entities

Transport tax is mandatory not only for citizens of the Russian Federation, but also for legal entities. Institutions make payments to the regional budget at their location (registration). A feature of the transport fee for legal entities is the independent calculation of the amount of the fee. Since this fee relates to the expenses of the organization, applying the taxation scheme "income minus expenses", at its expense it is possible to reduce the amount of the single tax deducted by the legal entity. If the amount of the transport duty exceeds the obligations, you can not pay a single fee at all.

To calculate the tax on a car, you need to take into account the current rate (depending on the power of the car), the tax base and the reporting period (full 12 months). Regional regulations may provide for certain coefficients that should be taken into account in the calculations. They help to adjust the tariff depending on the age, price of transport, category of the owner of the car. Some beneficiaries are generally exempted from paying transport tax.

In addition to the annual fee payment, legal entities can make advance payments within 12 months of the reporting period. After that, their amount is deducted from the main amount of the collection. As a rule, the advance payment is ¼ of the total fee. Organizations annually submit a transport tax declaration to the National Insurance Fund. In the same place, legal entities can calculate the OSAGO policy. The declaration form regularly undergoes some changes that can be tracked on the official website of the National Insurance Fund.

Transport tax rate by region for 2019

Since this type of tax collection is regional, the rates of different regions may differ. Despite the fact that the amount of duties is set and adjusted by individual subjects of Russia, the state sets a tax rate limit. Thus, transport duties fixed in the regions can be more or less than the established state limit, but not more than ten times.

Taxes in Russia are charged separately for each type of transport. Regions have the right to apply established or change rates. In addition, differentiated fees can be used locally, which change depending on certain factors (type, age, class of transport). In 2019, the Russian government did not increase the transport tax, so the rates remained virtually unchanged. Below is a table of new rates for the transport fee for some cities in Russia.

Calculation formula

To understand how much to pay for transport, you need to multiply the current rate by the power of the car, expressed in horsepower. In addition, the age of the car will be required for the calculation. It is calculated from the year of issue to the present. For example, if a car was produced in January 2013, then in January 2019 it will be 2 years old. If the car is owned for less than a year, a reduction factor is used. To determine it, the number of months of car ownership is divided by 12 months. Example: 6:12=0.5.

The price of the vehicle is also taken into account. The website of the Ministry of Industrial Trade of the Russian Federation published a list of cars, the cost of which is more than 3 million rubles. This list is updated annually by March 1st. According to current news, the Ministry of Industry and Trade will now independently monitor vehicle prices in order to avoid fraud by unscrupulous car owners who deliberately underestimate the figure. The general formula for calculating the amount of vehicle tax looks like this: tax base * car power * tenure.

An example of calculating the amount of tax on a car

Kuznetsov owns a VAZ Priora car registered in Voronezh. The engine power of the car is 98 horsepower. Having opened the table of tax rates in this area, we will see that with a Priora power of up to 100 hp, the figure is 20 rubles. In this case, the amount of the transport tax that must be paid off by Kuznetsov will be equal to: 20 rubles * 98 hp \u003d 1960 rubles. in year.