(introduced federal law dated 24.07.2002 N 110-FZ)

Article 356. General provisions

The transport tax (hereinafter referred to in this chapter - the tax) is established by this Code and the laws of the subjects Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter. In relation to taxpaying organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing the tax, also determine the procedure and terms for paying the tax.
(Part two as amended by Federal Law No. 284-FZ of October 4, 2014)

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.


Article 357. Taxpayers

Taxpayers of the tax (hereinafter referred to in this chapter as taxpayers) are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this Article.

For vehicles registered on individuals acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle prior to the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on which these vehicles are registered shall notify the tax authority at their place of residence of the transfer of these vehicles on the basis of a power of attorney.

Part three became invalid on January 1, 2017. - Federal laws of 01.12.2007 N 310-FZ, of 30.07.2010 N 242-FZ.
FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation" are not recognized as taxpayers ".

(Part four was introduced by Federal Law No. 108-FZ of June 7, 2013)
The confederation, national football associations (including the Russian Football Union), the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, FIFA media information producers, suppliers of FIFA goods (works, services) specified in Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used only for the purpose of measures provided for by the said Federal Law.

(Part five was introduced by Federal Law No. 108-FZ of June 7, 2013)

Article 358. Object of taxation

1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motor boats, hydrocycles, non-self-propelled (towed vessels ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

2. Are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 Horse power;

2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the authorities social protection population in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneurs, the main activity of which is the implementation of passenger and (or) freight traffic;

(As amended by Federal Law No. 368-FZ of December 27, 2009)

5) tractors, self-propelled harvesters of all brands, special vehicles (milk carriers, livestock carriers, special poultry transport vehicles, transport and application vehicles) mineral fertilizers, veterinary care, Maintenance) registered to agricultural producers and used in agricultural work for the production of agricultural products;

6) vehicles owned by the right of operational management of federal executive authorities and federal government bodies in which the legislation of the Russian Federation provides for military and (or) equivalent service;

(as amended by Federal Laws No. 283-FZ of November 28, 2009, No. 145-FZ of June 4, 2014)

7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical service;

9) ships registered in the Russian International Register of Ships;

(Item 9 was introduced by Federal Law No. 168-FZ of December 20, 2005)

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

(Item 10 was introduced by Federal Law No. 268-FZ of September 30, 2013)

Article 359. Tax base

1. The tax base is determined by:

1) in relation to vehicles with engines (with the exception of vehicles specified in subparagraph 1.1 of this paragraph), as engine power vehicle in horsepower;


1.1) in relation to air vehicles for which the jet engine thrust is determined - as the nameplate static thrust of the jet engine (total nameplate static thrust of all jet engines) of the air vehicle in takeoff mode on the ground in kilograms of force;

(Item 1.1 was introduced by Federal Law No. 108-FZ of 20.08.2004)

2) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a vehicle unit.

(as amended by Federal Law No. 108-FZ of 20.08.2004)

2. With regard to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.

(as amended by Federal Law No. 108-FZ of 20.08.2004)

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. The tax period is recognized calendar year.

2. The reporting periods for taxpaying organizations are the first quarter, the second quarter, the third quarter.

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.

Article 361. Tax rates

1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle, based on one horsepower of the vehicle engine power, one kilogram of jet engine thrust, one register ton of the vehicle or one unit vehicle in the following dimensions:

Name of the object of taxationTax rate (in rubles)
Passenger cars with engine power (from each horsepower):
2,5
3,5
5
7,5
15
Motorcycles and scooters with engine power (per horsepower):
up to 20 hp (up to 14.7 kW) inclusive 1
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive 2
over 35 hp (over 25.74 kW) 5
Buses with engine power (per horsepower):
up to 200 hp (up to 147.1 kW) inclusive 5
over 200 hp (over 147.1 kW) 10
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive 2,5
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive 4
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive 5
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive 6,5
over 250 hp (over 183.9 kW) 8,5
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower) 2,5
Snowmobiles, snowmobiles with engine power (per horsepower):
up to 50 hp (up to 36.77 kW) inclusive 2,5
over 50 hp (over 36.77 kW) 5
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive 10
20
Yachts and other motor-sailing vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive 20
over 100 hp (over 73.55 kW) 40
Watercraft with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive 25
over 100 hp (over 73.55 kW) 50
Non-self-propelled (towed) ships for which the gross tonnage is determined (per each registered ton of gross tonnage) 20
Airplanes, helicopters and other aircraft with engines (per horsepower) 25
Aircraft with jet engines (per kilogram of thrust force) 20
Other water and air vehicles without engines (per vehicle unit) 200
(Clause 1 as amended by Federal Law No. 307-FZ of November 27, 2010)

2. The tax rates specified in paragraph 1 of this article may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

The specified limitation on the amount of reduction in tax rates by the laws of the constituent entities of the Russian Federation does not apply to passenger cars with engine power (per horsepower) up to 150 hp. (up to 110.33 kW) inclusive.

(paragraph introduced by Federal Law No. 307-FZ of November 27, 2010)

(Clause 2 as amended by Federal Law No. 282-FZ of November 28, 2009)

3. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of manufacture of vehicles, and (or) their environmental class.

(as amended by Federal Law No. 282-FZ of November 28, 2009)

The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle.

(paragraph introduced by Federal Law No. 282-FZ of November 28, 2009)

4. If the tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in paragraph 1 of this article.

(Clause 4 was introduced by Federal Law No. 202-FZ of November 29, 2012)

Article 361.1. tax incentives

(introduced by Federal Law No. 249-FZ of July 3, 2016)

1. Individuals are exempted from taxation in respect of each vehicle with a maximum authorized mass of more than 12 tons, registered in the register of vehicles of the toll collection system (hereinafter in this chapter - the register), if the amount of payment in respect of compensation for damage caused highways vehicles of general use of federal significance, having a maximum permitted mass of more than 12 tons (hereinafter referred to in this chapter as the fee), paid in the tax period in respect of such a vehicle, exceeds or is equal to the amount of the calculated tax for the given tax period.

2. If the amount of calculated tax in respect of a vehicle with a maximum authorized mass of more than 12 tons, registered in the register, exceeds the amount of the fee paid in respect of such a vehicle in a given tax period, a tax benefit is granted in the amount of the fee by reducing the amount of tax by the amount of the fee.

3. An individual entitled to a tax benefit shall submit to the tax authority of his choice an application for granting a tax benefit and documents confirming the taxpayer's right to a tax benefit.

Article 362

(as amended by Federal Law No. 131-FZ of October 20, 2005)

1. Taxpayers-organizations calculate the amount of tax and the amount of the advance tax payment on their own. 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 that carry out state registration of vehicles in 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 relevant tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpaying organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

(as amended by Federal Law No. 347-FZ of November 4, 2014)

The amount of tax is calculated taking into account the increasing coefficient:

1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 2 to 3 years have passed;

(the paragraph was introduced by Federal Law No. 214-FZ of July 23, 2013)

1.3 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed;

(the paragraph was introduced by Federal Law No. 214-FZ of July 23, 2013)

1.5 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;

(the paragraph was introduced by Federal Law No. 214-FZ of July 23, 2013)

2 - in relation to cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;

(the paragraph was introduced by Federal Law No. 214-FZ of July 23, 2013)

3 - in relation to cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;

(the paragraph was introduced by Federal Law No. 214-FZ of July 23, 2013)

3 - in relation to cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

(the paragraph was introduced by Federal Law No. 214-FZ of July 23, 2013)

In this case, the calculation of the periods specified in this paragraph begins from the year of manufacture of the corresponding passenger car.

(the paragraph was introduced by Federal Law No. 214-FZ of July 23, 2013)

The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body that performs the functions of developing public policy and legal regulation in the sphere of trade. The list of passenger cars with an average value of 3 million rubles or more, subject to application 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 in the Internet information and telecommunication network.

(The paragraph was introduced by Federal Law No. 214-FZ of July 23, 2013; as amended by Federal Law No. 327-FZ of November 28, 2015)

The amount of tax calculated at the end of the tax period by taxpayers-organizations in respect of each vehicle registered in the register with a maximum permitted mass of more than 12 tons is reduced by the amount of the fee paid in respect of such vehicle in this tax period.

In the event that when applying tax deduction provided for by this paragraph, the amount of tax payable to the budget shall be negative meaning, the tax amount is assumed to be zero.

(the paragraph was introduced by Federal Law No. 249-FZ of July 3, 2016)

Information from the register is submitted to the tax authorities annually by February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized to control and supervise taxes and fees.

(the paragraph was introduced by Federal Law No. 249-FZ of July 3, 2016)

(Clause 2 as amended by Federal Law No. 131-FZ of October 20, 2005)

2.1. Taxpaying organizations shall calculate the amount of advance tax payments after the expiration of each reporting period in the amount of one-fourth of the product of the relevant tax base and the tax rate, taking into account the multiplying factor specified in paragraph 2 of this article.

(Clause 2.1 was introduced by Federal Law No. 131-FZ of October 20, 2005, as amended by Federal Law No. 347-FZ of November 4, 2014)

3. In case of registration of a vehicle and (or) removal of a vehicle from registration (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the calculation of the amount of tax (the amount of advance tax payment) is made 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 calendar months in the tax (reporting) period.

(as amended by Federal Laws No. 131-FZ of October 20, 2005, No. 396-FZ of December 29, 2015)

If the registration of the vehicle took place before the 15th day of the corresponding month inclusive or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, for full month the month of registration (de-registration) of the vehicle is taken.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the removal of the vehicle from registration (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.

(the paragraph was introduced by Federal Law No. 396-FZ of December 29, 2015)

4 - 5. Lost their power. - Federal Law of July 23, 2013 N 248-FZ.

6. When imposing a tax, the legislative (representative) body of a constituent entity of the Russian Federation shall have the right to provide for certain categories of taxpayers the right not to calculate and not to pay advance tax payments during the tax period.

(Clause 6 was introduced by Federal Law No. 131-FZ of October 20, 2005)

Article 363

(as amended by Federal Law No. 131-FZ of October 20, 2005)

1. Payment of tax and advance tax payments shall be made by taxpayers to the budget at the location of vehicles.

The procedure and terms for paying tax and advance tax payments for taxpayers-organizations are established by the laws of the constituent entities of the Russian Federation. At the same time, the tax payment deadline cannot be set earlier than the deadline provided for by paragraph 3 of Article 363.1 of this Code.

(as amended by Federal Law No. 52-FZ of April 2, 2014)

The tax is payable by taxpayers - individuals no later than December 1 of the year following the expired tax period.

(as amended by Federal Laws No. 334-FZ of 02.12.2013, No. 320-FZ of 23.11.2015)

2. During the tax period, taxpaying organizations shall pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. Upon the expiration of the tax period, taxpaying organizations shall pay the amount of tax calculated in accordance with the procedure provided for by paragraph 2 of Article 362 of this Code.

(as amended by Federal Laws No. 131-FZ of 20.10.2005, No. 347-FZ of 04.11.2014)

ConsultantPlus: note.

From January 1, 2019, Federal Law No. 249-FZ of July 3, 2016, paragraph two of paragraph 2 of Article 363 is recognized as invalid.

Taxpayers-organizations in respect of a vehicle with a maximum authorized mass of more than 12 tons, registered in the register, do not pay the calculated advance tax payments.

(the paragraph was introduced by Federal Law No. 249-FZ of July 3, 2016)

3. Taxpayers - individuals pay transport tax on the basis of a tax notice sent by a tax authority.

(as amended by Federal Law No. 347-FZ of November 4, 2014)

A tax notice may be sent for no more than three tax periods preceding the calendar year in which it was sent.

The taxpayers specified in the first paragraph of this clause shall pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in the second paragraph of this clause.

(paragraph introduced by Federal Law No. 283-FZ of November 28, 2009)

The refund (offset) of the amount of overpaid (collected) tax in connection with the recalculation of the amount of tax is carried out for the period of such recalculation in the manner prescribed by Articles 78 and 79 of this Code.

(paragraph introduced by Federal Law No. 283-FZ of November 28, 2009)

(Clause 3 as amended by Federal Law No. 62-FZ of June 18, 2005)

Article 363.1. Tax return

(Introduced by Federal Law No. 131-FZ of October 20, 2005)

1. Taxpayers-organizations, upon the expiration of the tax period, submit to the tax authority at the location of vehicles a tax declaration on tax.

(as amended by Federal Laws No. 268-FZ of December 30, 2006, No. 229-FZ of July 27, 2010, No. 347-FZ of November 4, 2014)

The paragraph is invalid. - Federal Law of July 27, 2010 N 229-FZ.

3. Tax declarations for tax shall be submitted by taxpaying organizations no later than February 1 of the year following the expired tax period.

(as amended by Federal Laws No. 229-FZ of 27.07.2010, No. 347-FZ of 04.11.2014)

4. Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.

Transport tax must be paid by every owner of a car, motorcycle, motor scooter, snowmobile, water or other transport, if it does not apply to preferential categories.

2. How can I find out the amount of my transport tax?

3. How is the transport tax calculated?

The final amount of transport tax is calculated based on five criteria:

  • The tax base is set depending on the type of vehicle. For cars, motorcycles, self-propelled watercraft, other powered vehicles, this is the horsepower of the engine; for non-self-propelled (towed) watercraft, this is the gross tonnage and so on."> tax base;
  • the taxpayer's share in the ownership of the vehicle (if there is only one owner, the share in the right is taken as a unit);
  • The tax rate is established by the laws of the constituent entities of the Russian Federation based on one horsepower of engine power, one registered ton, one unit of gross tonnage of a non-self-propelled vessel, and so on.;
  • the period for which the tax is calculated;
  • multiplying factor (for cars The list of such cars is posted annually no later than March 1 on the official website of the Ministry of Industry and Trade. worth from three million rubles with the corresponding year of issue).

The amount of tax is calculated as the product of all these components. The amount of tax, the object of taxation, the tax base, as well as the payment period are indicated in a single tax notice. It is sent to the taxpayer at least 30 days before the due date for payment.

4. Who is entitled to tax relief?

The following are exempted from transport tax:

  • Heroes Soviet Union, heroes of the Russian Federation, citizens awarded the Orders of Glory of three degrees - for one vehicle;
  • veterans of the Great Patriotic War, invalids of the Great Patriotic War - for one vehicle;
  • combat veterans, combat invalids - for one vehicle;
  • disabled people of groups I and II - for one vehicle;
  • former juvenile prisoners of concentration camps, ghettos, other places of detention created by the Nazis and their allies during the Second World War - for one vehicle;
  • one of the parents (adoptive parents), guardian, guardian of a disabled child - for one vehicle;
  • owners of cars with engine power up to 70 horsepower (up to 51.49 kilowatts) inclusive - for one such vehicle;
  • one of the parents (adoptive parents) large family- for one vehicle;
  • vehicle owners related to
  • residents of special economic zones of a technical-innovative type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered to these residents, from the moment they are included in the register of residents of a special economic zone. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle. The right to a benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
  • persons entitled to receive social support in accordance with the law "On the social protection of citizens exposed to radiation as a result of a disaster at Chernobyl nuclear power plant”, federal laws “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River” and “On social guarantees for citizens exposed to radiation due to nuclear testing at the Semipalatinsk test site” - for one vehicle;
  • persons who, as part of special risk units, were directly involved in nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - for one vehicle;
  • individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon And space technology, - for one vehicle;
  • one of the guardians of a disabled person from childhood, recognized by the court as incompetent - for one vehicle;
  • owners of vehicles equipped exclusively with electric motors - in relation to the said vehicles registered to the named persons.
"> other preferential categories.

Note! Benefits do not apply to cars with an engine power of over 200 horsepower (over 147.1 kilowatts), with the exception of benefits for one of the parents (adoptive parents) in a large family. In addition, benefits do not apply to water, air vehicles, snowmobiles and snowmobiles.

Benefits can be provided both on the basis of a taxpayer's application sent to the tax office, and on the basis of information received by the tax authorities from other departments and organizations.

If you want to apply for the benefit yourself, you will need:

5. Which vehicles do not need to pay tax?

  • cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kilowatts) received (purchased) through the social protection authorities;
  • fishing sea and river vessels;
  • passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneurs, the main activity of which is the implementation of passenger and (or) cargo transportation;
  • tractors, self-propelled harvesters of all brands, special vehicles (milk carriers, livestock carriers, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work;
  • vehicles owned by the right of operational management of federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military and (or) service equivalent to it;
  • wanted vehicles, as well as vehicles whose search has been terminated (you do not need to pay from the month the search for the relevant vehicle begins until the month it is returned to the one for whom it is registered), provided that the fact of their theft (theft) is confirmed by a document issued authorized body or information received by tax authorities from other officials and institutions;
  • planes and helicopters of air ambulance and medical service;
  • ships registered in the Russian International Register of Ships;
  • offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships;
  • ships registered in the Russian Open Register of Courts by persons who have received the status of a participant in a special administrative region in accordance with Federal Law No. 291-FZ of August 3, 2018 “On Special Administrative Regions in the Kaliningrad Region and Primorsky Territory”;
  • aircraft registered in State Register civil aircraft by persons who have received the status of a participant in a special administrative region in accordance with the Federal Law of August 3, 2018 N 291-FZ "On Special Administrative Regions in the Kaliningrad Region and Primorsky Territory".

6. Do I need to report my vehicles to the tax office on my own?

Information about the vehicle, its characteristics, owner and terms of registration to the tax office is provided by the body that conducts the state registration of vehicles.

However, if you have never received a single tax notice and do not belong to preferential categories, you are required to report your car (motorcycle) to the tax office. If you fail to do so, you may be charged a penalty of 20% of the unpaid tax. This rule has been in effect since January 1, 2017.

You must submit to the tax office:

  • report on property (can be filled out either by hand by downloading the form on the website of the Federal Tax Service (FTS), or in in electronic format using a special program The amount of tax indicated in the unified tax notice must be paid no later than December 1 of the year following the expired tax period (tax period is one calendar year). Tax is paid for no more than three tax periods preceding the year in which the tax notice was sent. You can also pay transport, land tax and personal property tax in a single payment.

    You can pay tax:

    • in person (at the bank);
    • online using a special service on the website of the Federal Tax Service.

    On the website of the tax service, you can also generate a receipt for payment at a bank branch. To generate a payment order, the user needs to enter the last name, first name, patronymic, address, TIN, select the tax, location address and amount.

    You can find out the current tax rates on the website of the Federal Tax Service.

IN summer period"letters of happiness" - tax notices from the Federal Tax Service - will fly into the mailboxes of vehicle owners.

Consider the calculation of transport tax on the example of a tax on a car and check the correctness of its calculation.

Transport tax is a mandatory payment levied by the tax authorities on vehicle owners and refers to regional taxes and fees. This tax is collected in the regional budget and used by the subject of the Russian Federation to cover the expenses of the region (oblast, territory, republic).

The tax is established by the tax code and laws of the subject of the Russian Federation. In Russia today there are 85 entities and each of them can have completely different tax rates. The tax code specifies the all-Russian tax rates. For example, for passenger cars, the tax rates are as follows:

Legislative bodies of a constituent entity of the Russian Federation have the right to set their own tax rates, but the rate can be increased or decreased by no more than 10 times. However, for passenger cars with engine power up to 150 hp. (up to 110.33 kW) inclusive, the restriction on tax reduction does not apply.

That is, the constituent entities of the Russian Federation can completely exempt the owners of such vehicles from paying tax, as, for example, it was done in the Nenets and Khanty-Mansi Autonomous Okrug and the Chechen Republic. in Sverdlovsk and Orenburg region all owners of cars with an engine power of up to 100 hp are exempt from paying transport tax, as well as in Kabardino-Balkaria, if the car is more than 10 years old from the date of issue.

If the subjects of the Russian Federation have not set their tax rates, then by default the tax is calculated at the rates specified in the tax code of the Russian Federation.
The formula for calculating car tax is:

t - number of months of ownership,

Y is the number of months in a year.

Example 1

Let's say, on June 5, 2014, you sold your Lada (VAZ) 2109 passenger car with a power of 70 hp. and on June 25, they purchased and registered Lada (VAZ) Largus with a capacity of 105 hp.

From May 2, 2014, on the basis of the Law of the Russian Federation of April 2, 2014 No. 52-FZ “On Amendments to the First and Second Parts of the Tax Code of the Russian Federation”, you are obliged to independently inform the tax service about the presence of a vehicle in your property. After that, the tax service calculates the tax for you and sends you a notification about the amount and terms of its payment. Legal entities calculate the tax on their own. Otherwise, you will face a fine of 20% of the amount owed for the past period.

Calculate what taxes you will pay if

Are you a resident of Moscow:

Transport tax rate in Moscow for 2014

Name of the object of taxation Tax rate (in rubles)
Passenger cars with engine power (from each horsepower):
up to 100 hp (up to 73.55 kW) inclusive 12
over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive 25
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive 35
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive 45
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive 50
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive 65
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive 75
over 250 hp (over 183.9 kW) 150

Thus, total amount tax of 1951 rubles (since January 1, 2014, on the basis of the Federal Law of July 23, 2013 No. 248-FZ, the tax amount is rounded to whole rubles).

However, in Moscow for cars up to 70 hp. With. There is a 100% discount for one vehicle inclusive. Consequently, the tax will have to be paid only for the car Lada (VAZ) Largus equal to 1531 rubles.

Transport tax rate in the Sverdlovsk region for 2014

The amount of tax for 2014 on a car Lada (VAZ) 2109 will be equal to:

The amount of tax for 2014 on a car Lada (VAZ) Largus will be equal to:

Thus, the total tax amount is 756 rubles (rounded to the nearest roubles).

In Moscow, in Sverdlovsk region, as in all other regions, there are benefits. Check the list of benefits in your region with the tax office of your city.

Example 2

On January 14, 2014, you became the owner and registered the BMW X5 M F15 M with 450 hp. 2013 release, and on February 14, 2014 it was sold (removed from the register).

It is considered that you have owned the car for 2 months (January and February are taken as whole months).

In addition, since the car is expensive (worth from 3 million rubles), you will bear an increased tax burden in accordance with the Federal Law of July 23, 2013 N 214-FZ "On Amendments to Article 362 of Part Two of the Tax Code of the Russian Federation"

“The calculation of the amount of tax is made taking into account the multiplying coefficient:

1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 2 to 3 years have passed;

1.3 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed;

1.5 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;

2 - in relation to cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;

3 - in relation to cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;

3 - in relation to cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

A list of 184 expensive cars can be found on the website of the Ministry of Industry and Trade of the Russian Federation. Where can I check if your car falls under this law.

Let's calculate what transport tax you will pay in 2015, if

Are you a resident of Moscow:

where k is a multiplier, equal in our example to 1.3.

In 2015, you will have to pay a tax in the amount of 14,625 rubles for 2014.

Are you a resident of the Sverdlovsk region:

So, no earlier than November 1, 2015, you will have to pay 9,672 rubles either to a bank branch or use the Internet service of partner banks of the Federal Tax Service of the Russian Federation.

Note: In 1kW = 1.35962 hp

Transport tax rates in 2017 differ significantly in different regions. What they depend on and how they are calculated, it will be useful for every car owner to know.

To get full operational information about the history of ownership and operation of the car, you will be helped by a proven online service from our partners, the AutoCode portal.

Both owners and those who have a car in the garage that have not been used for their intended purpose should contribute funds to the state treasury. Moreover, not only cars are subject to taxation, but also vehicles such as:

  • two-wheeled motorcycles;
  • scooters;
  • all types of freight transport;
  • planes and helicopters;
  • jet skis, yachts, sailboats, boats;
  • snowmobiles and snowmobiles.

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.

In the same time Russian legislation regulates that the amount of transport tax in 2017 for the regions of Russia should not differ from the main rate set at state level, more than 10 times. At the same time, it does not matter in question about its increase or decrease.

Another factor that affects the amount of tax is the power of the vehicle and its category. This means that the more horsepower under the hood of a car, the more it will cost its owner. This measure is designed to encourage citizens to buy smaller and more environmentally friendly cars.

The period during which the car is in use by one or another payer will also have a significant impact on the final amount of tax. But the final tariff will be formed only after taking into account, which is introduced for vehicles worth more than 3 million rubles. This criterion is calculated on an individual basis and again based on the characteristics of the region in which the car is registered.

To sum it up: in 2017, the value of a car tax is determined by its power, horsepower, and a multiplier that applies to high-value auto products.

As the vehicle tax table shows, different parts Russia can pay quite different amounts for a car of the same power. For example, the rate on 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 rates by regions

Region | RUB rate for 1 hp0 - 100 101 - 150 151 - 200 201 - 250 251 - ∞
Adygea, republic10 20 40 70 130
Altai region10 20 25 60 120
Altai, republic10 14 20 45 120
Amur region15 21 30 75 150
Arhangelsk region14 24 50 75 150
Astrakhan region14 27 48 71 102
Bashkiria, republic25 35 50 75 150
Belgorod region15 25 50 75 150
Bryansk region10 18 40 75 130
Buryatia, republic9.5 17.9 25.5 38.3 76.5
Vladimir region20 30 40 75 150
Volgograd region9 20 40 75 150
Vologda Region25 35 50 75 150
Voronezh region25 35 50 75 150
Dagestan, republic8 10 35 50 105
Jewish Autonomous Region8 16 40 60 95
Transbaikal region7 10 20 33 65
Ivanovo region10 20 35 60 120
Ingushetia, republic5 7 10 30 40
Irkutsk region10.5 14.5 35 52.5 105
Kabardino-Balkaria, republic7 15 35 65 130
Kaliningrad region2.5 15 35 66 147
Kalmykia, republic11 22 47 75 150
Kaluga region10 25 50 75 150
Kamchatka Krai9 24 40 68 130
Karachay-Cherkessia, republic7 14 25 35 95
Karelia, republic6 30 50 75 150
Kemerovo region8 14 45 68 135
Kirov region20 30 44 60 120
Komi Republic15 20 50 75 150
Kostroma region14 26.8 38 60 120
Krasnodar region12 25 50 75 150
Krasnoyarsk region5 14.5 29 51 102
Crimea, republic5 7 15 20 50
Kurgan region10 27 50 75 150
Kursk region15 22 40 70 150
Leningrad region 18 35 50 75 150
Lipetsk region15 28 50 75 150
Magadan Region6 8 12 18 36
Mari El, republic25 35 50 90
Moscow, city12 35 50 75 150
Mordovia, republic17.3 25.9 37.9 75 150
Moscow region10 34 49 75 150
Murmansk region10 15 25 40 80
Nenets Autonomous District0 25 50
Nizhny Novgorod Region22.5 31.5 45 75 150
Novosibirsk region6 10 30 60 150
Omsk region7 15 30 45 90
Orenburg region0 15 50 75 150
Oryol Region15 35 50 75 150
Penza region15 / 21 30 45 75 150
Perm region25 30 50 58
Primorsky Krai18 26 43 75 150
Pskov region13 / 15 25 50 75 150
Rostov region12 15 45 75 150
Ryazan Oblast10 20 45 75 150
Samara Region16 20 45 75 150
St. Petersburg, city24 35 50 75 150
Saratov region14 30 50 75 150
Sakhalin region10 21 35 75 150
Sverdlovsk region2.5 9.4 32.7 49.6 99.2
North Ossetia, republic7 15 20 45 90
Sevastopol, city5 7 25 75 100
Smolensk region10 20 40 60 100
Stavropol region7 15 36 75 120
Tambov Region20 30 50 75 150
Tatarstan, republic25 35 50 75 150
Tver region10 21 30 45 90
Tomsk region5 8 20 30 75
Tula region10 25.4 50 75 150
Tuva, republic7 11 20 30 70
Tyumen region10 30 34 40 66
Udmurtia, republic8 20 50 75 100
Ulyanovsk region12 30 45 65 115
Khabarovsk region12 16 30 60 150
Khanty-Mansi Autonomous Okrug5 7 40 60 120
Khakassia, republic6 15 25 40 75
Chelyabinsk region 7.7 20 50 75 150
Chechnya, republic7 11 24 48 91
Chuvashia, republic13 23 50 75 150
Chukotka5 7 10 15 30
Yakutia, republic8 13 17 30 60
Yamalo-Nenets Autonomous Okrug15 24.5 25 37.5 75
Yaroslavl region15.8 28.1 45 68 145

transport tax on trucks was significantly reduced in 2017. This applies, however, only to heavy vehicles - from 12 tons. But this is not a benefit, but an avoidance of double taxation: after the introduction of Russian roads of the Platon system, 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 the transport tax rates changed in 2017? To date, no significant innovations have been noted. On the contrary, the issue of abolishing this fee began to be 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, it is not only unwise, but also risky to cut income items during the crisis.

What can become real this year, as experts assure, is a differentiated approach to certain types of vehicles. So, let's say it can 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 now the law obliges car owners to contact the authorized body on the issue of tax payment without waiting for notification documents. Otherwise, the taxpayer will face a fine of 20% of the amount of the tax payment.

Table of increasing coefficient for transport tax

The cost of a passenger car, rub.The number of years that have passed since the year of manufacture of the car (including the year of manufacture)Multiplier
from 3,000,000 to 5,000,000 inclusiveno more than 1 year1.5
from 1 year to 2 years1.3
2 to 3 years1.1
from 5,000,000 to 10,000,000 inclusiveno more than 5 years2
from 10,000,000 to 15,000,000 inclusiveno more than 10 years3
over 15,000,000no more than 20 years3