Horsepower tax calculator. Understanding car taxes

Using the calculator you can calculate the cost of car tax. To do this, you need to select the calculation year, region, make, model and year of manufacture of the car you need, and also indicate the power in horsepower (hp). After that, click on the “Calculate tax” button.

Transport tax is a regional levy. Its size, repayment terms and additional benefits are determined depending on the place of registration of the vehicle. In order to understand the basic amount of money, you should take into account a number of parameters that are reflected in regulations.

How to calculate car tax

To get an idea of ​​the average cost of collections for a particular type of passenger car, you should remember that when determining the transport duty, the following parameters are taken into account:

• engine power;
• car category by horsepower;

This is an incomplete list of parameters taken into account, however, when generating a payment, these items appear most often. This information will help you navigate when purchasing a vehicle.

Exact car tax amount

If you already own a vehicle, then you need to know exactly the amount of payment in order to make repayment at the right time and in the specified amount. The optimal solution is a transport fee calculator. This is a convenient tool that allows you to make the necessary calculations online and get the result. To find out the amount and payment deadline, you will need to enter information about the car and indicate the region of registration. The program will automatically make the necessary calculations and display the auto tax amount on the computer screen. In addition to the final cost, you can also quickly obtain information on deadlines for payments, availability of benefits, and debt.

Car tax is a mandatory item when operating a vehicle. Failure to comply with the law leads to extremely negative consequences - fines, penalties, restrictions on the use of cars and administrative liability. If you want to quickly and comfortably receive information about the amount of funds to be paid, then the online payment system on our website will allow you to get the necessary information right now. In addition to the exact price, you will also receive information on how to pay and what time period is allocated for this.

Transport tax benefits in the Moscow region

Transport tax benefits are set by the regions. Transport tax benefits in the Moscow region in 2016 are listed in the law of November 24, 2004 No. 151/2004-OZ “On preferential taxation in the Moscow region.” For example, residents of technology-innovative economic enterprises (with the exception of passenger cars, water and air vehicles) do not pay the tax.

Deadlines for payment of transport tax for legal entities 2016

Companies in the Moscow region pay advances on transport tax. The advance payment must be made within a month after the end of the quarter. The 2016 annual transport tax in the Moscow region can be paid until March 28.

If the tax or advance payment deadline falls on a weekend or holiday, the company can send the payment on the next business day.

The annual declaration must be submitted by February 1. There are no interim reports on transport tax 2016 in the Moscow region.

Rates (transport tax 2016, Moscow region)

Transport tax is regional. The Code sets rates, allowing entities to increase or decrease them. But no more than 10 times. Transport tax rates 2016 in the Moscow region are in the table.

Rates (transport tax 2016) - Moscow region

Vehicle	Tax rate (in rubles)
Passenger cars with engine power (per horsepower):
Motorcycles and scooters with engine power (per horsepower):
Up to 20 hp (up to 14.7 kW) inclusive
Over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive
Over 35 hp (over 25.74 kW)
Buses with the number of years that have passed since the year of manufacture, up to 5 years inclusive, with engine power (for each horsepower):
Buses with the number of years that have passed since the year of manufacture, over 5 years, with engine power (for each horsepower):
Up to 200 hp (up to 147.1 kW) inclusive
Over 200 hp (over 147.1 kW)
Trucks with the number of years that have passed since the year of manufacture, up to 5 years inclusive, with engine power (for each horsepower):
Up to 100 hp (up to 73.55 kW) inclusive
Over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive
Over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive
Over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive
Over 250 hp (over 183.9 kW)
Trucks with a number of years that have passed since the year of manufacture, over 5 years, with engine power (per horsepower):
Up to 100 hp (up to 73.55 kW) inclusive
Over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive
Over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive
Over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive
Over 250 hp (over 183.9 kW)
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)
Snowmobiles, motor sleighs with engine power (per horsepower):
Up to 50 hp (up to 36.77 kW) inclusive
Over 50 hp (over 36.77 kW)
Boats, motor boats and other water vehicles with engine power (per horsepower):
Up to 100 hp (up to 73.55 kW) inclusive
Yachts and other sailing-motor vessels with engine power (per horsepower):
Up to 100 hp (up to 73.55 kW) inclusive
Over 100 hp (over 73.55 kW)
Jet skis with engine power (per horsepower):
Up to 100 hp (up to 73.55 kW) inclusive
Over 100 hp (over 73.55 kW)
Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)
Airplanes, helicopters and other aircraft with engines (per horsepower)
Airplanes with jet engines (per kilogram of thrust)
Other water and air vehicles without engines (per vehicle unit)

• What changes await the car tax next year?
• Features of calculating transport tax for legal entities in 2016
• Car tax benefits
• Will the transport tax be abolished in 2016?
• About the transport tax rate in 2016
• Formula for determining the amount of transport fee
• Calculation of transport tax in Moscow

In 2016, major changes are expected in the calculation and payment of transport tax. The Government of the Russian Federation is considering the option of changing the size of such payments; there is no talk of completely eliminating it.

This tax is considered regional, that is, its calculation, payment, and accounting must be handled by local authorities. Machines and mechanisms are objects of taxation.

The calculation of such payments is carried out taking into account the fact that for each region the rate is set by local authorities. If you calculate the amount of transport tax in Moscow, you will get a significant difference with the car tax in the Moscow region.

The calculation is performed as follows.

1. You need a table that shows the transport tax rates for a specific region for which calculations are performed. Regions have the right to change the rate depending on the year of manufacture of the vehicle; the calculation can be done using an online calculator. The transport tax rate in a particular city cannot exceed the general rate for the Russian Federation by 10 times (restrictions are established by the Tax Code of the Russian Federation). An exception to the rule will be the owner of cars with power up to 150 hp.
2. For calculations, you will need the power indicator of the car you plan to purchase, as well as the year of manufacture of the car.
3. We find the required column in the table and multiply the figure by the power of the car engine. If desired, preliminary calculations can be made using an online calculator. If, during the repair of a car engine, significant changes were made to the power, the owner is obliged to contact the local traffic police department in order to make changes to the technical passport of the vehicle; calculations will be performed using other coefficients.
4. Payment of taxes involves rounding (according to the rules of mathematics), payment is carried out before June 1 of the current year (clause 3, article 363.1 of the Tax Code of the Russian Federation).

Features of calculating transport tax for legal entities in 2016

According to Art. 362 of the Tax Code, legal entities are required to pay taxes for the use of vehicles. Payment is made at the place of registration of the company, that is, to the regional budget. Among the specific differences of such a tax for legal entities, we highlight:

• independent calculation of the amount of payments;
• making advance payments by legal entities (the amount is ¼ of the principal amount);
• When paying the basic amount of tax, advance payments are deducted;
• filing legal declarations persons are carried out in the Federal Tax Service - Tax Service;
• Changes are made to the declaration form every year. You will be able to analyze the innovations of 2016 by following the information on the official website of the tax office.

Car tax benefits

Federal legislation exempts from payment of such tax:

• manually operated disabled passenger vehicles, if the engine has a power of up to 100 horsepower. All these vehicles must be transferred to the owners through social security services;
• vehicles of internal affairs bodies, the Ministry of Defense of the Russian Federation, penal institutions, fire services;
• vehicles that are wanted. The owner of such a car provides a document confirming the fact of the theft of the car and its search to the tax inspectorate at the place of registration.

In most regions of the Russian Federation, the following categories of citizens are exempt from paying car tax:

Advice! You can check the list of transport tax exemptions at your local tax office.

Will the transport tax be abolished in 2016?

Deputies of the State Duma have repeatedly put forward proposals to abolish such payments, motivating their proposal by low payments (payment of transport tax is about 50%). The Ministry of Finance of the Russian Federation does not support the proposal of the deputies. Representatives of this government department believe that the abolition of such payments has caused serious damage to the Russian economy. Deputies proposed introducing a gasoline excise tax instead of a transport tax. In this case, the amount of tax would directly depend on the amount of fuel consumed by the car owner, regardless of the power of the vehicle.

Elderly people use their cars quite rarely, but they are forced to pay a fixed transport tax. When replacing it with an excise tax, deductions will be made by transferring funds from fuel companies. As a result, fuel prices will increase significantly, and fuel companies will similarly compensate for tax deductions. Follow the link to listen to a review on the topic of transport tax:

Experts are convinced that this option will be beneficial for both gas station owners and car enthusiasts. The latter will know exactly why they are being taxed. The Ministry of Finance will also benefit, since the percentage of payments collected will increase.

So far, the development of a bill to change the transport tax with a gasoline excise tax is only in the elaboration stage, but there are more and more supporters of such an idea in the State Duma.

Including a tax in the cost of fuel and lubricants, according to experts, will allow about 100 billion rubles to be invested annually in Russian roads. The Ministry of Finance and Industry of the Russian Federation is exploring options for transforming transport fees. If such a fee is introduced into the price of fuel, then financiers plan to introduce an environmental fee. Owners of cars that belong to the Euro-5 standard will pay a lower fee than owners of used vehicles.

The transition in 2016 to the option of a new transport tax implies the payment of two taxes at once: environmental and transport.

About the transport tax rate in 2016

The transport rate in St. Petersburg is considered one of the maximum in Russia; it is 24-150 rubles for passenger vehicles, which is what is used for calculations. For a car that has a power of about 100 horsepower, the owner will have to pay a tax in the range of 1,700 - 2,400 rubles. For Moscow, the payment amount for a similar car will be 500 - 700 rubles, you can do the calculation yourself.

Some Russian regions had zero rates for low-power cars. In 2016, it is planned to abolish such privileges, which is negatively perceived by owners of low-power cars.

Formula for determining the amount of transport fee

Let's analyze the changes in the calculation of transport fees that will occur in 2016. For expensive cars, increasing coefficients will be used (automotive luxury tax). There is a list of cars for which this coefficient will be used. Cars with a purchase price in the range of 3-5 million rubles will be taxed at a rate of 1.5 times the usual rate. If a car costs 5-10 million rubles, the rate is doubled; for cars over 10 million, a triple increasing rate will be used. The online calculator for calculating transport tax for 2016 involves using the following formula:

S=HB*HC*K, where

• S – final payment amount;
• HB – the size of the tax base (currently it is determined by the power of the vehicle);
• HC regional car tax rate, determined per 1 unit in rubles;
• K – coefficient that determines the ratio of the number of months of operation of the machine to the calendar date for the reporting time. When deregistering a vehicle, a full month is included in the period.

Calculation of transport tax in Moscow

The capital has its own list of preferential categories of citizens who are exempt from paying transport taxes:

• heroes of the USSR and the Russian Federation;
• disabled people and WWII veterans, combatants;
• Moscow residents with disabilities of groups 1 and 2;
• Muscovites - participants in the liquidation of the accident at the Chernobyl nuclear power plant, as well as citizens working at the Mayak enterprise, a test site in Semipalatinsk, who suffered due to radioactive discharges into the river. Techa;
• Muscovites who became disabled as a result of testing nuclear weapons and space technology.

The following are exempt from paying tax (the car is registered in the name of this person) in the capital region:

• parent or legal representative of a child with a disability;
• parent or legal representative of a large Moscow family.

No tax is paid on a moving vehicle with a power of up to 70 horsepower.

For this period in Moscow, the rate is 12 rubles for cars with a power of up to 100 hp, 25 rubles for cars with 125 hp, 45 rubles for cars with 150 hp. and above, 150 rubles for SUVs from 250 hp.

Moscow region authorities want to increase existing rates in 2016. The increase in the transport tax next year is planned to be 10 rubles per 1 horsepower for cars up to 100 hp, the figure has not been changed for ten years! At the moment, out of 3 million cars registered in the Moscow region, 1.2 million have exactly this capacity. Using the formula, you can independently calculate the transport tax online 2016 for the Moscow (or other) region.

Did you buy a car and exhale with satisfaction? Don’t relax, you won’t be able to enjoy your purchase for free. For the very fact of owning a car, you will have to pay to the state - in economics these deductions are called taxes and fees. And those who do not do this sooner or later end up on the list of debtors. The state prohibits them from traveling abroad, performing registration procedures, and generally making life difficult in every possible way.

Moreover, it is not always possible to get by with one receipt – there may be several payments. The first one, which applies to almost all cars and owners...

Transport tax

It is also called “road” - it is assumed that the fees are directed to the maintenance of Russian roads. There has been talk for a long time that the transport tax should be included in the price of fuel - then the fair principle “who drives more, pays more” will be implemented. But for now, the tax is charged for the very fact of owning a vehicle.

Article 358 of the Tax Code of the Russian Federation states: “cars, motorcycles, scooters... registered in the prescribed manner are recognized as objects of taxation.” Simply put, the tax mechanism is launched when a car or any other vehicle is registered with the State Traffic Safety Inspectorate - information from there is promptly transferred to the Federal Tax Service.

It doesn’t matter whether you use the car every day, exclusively on weekends for trips to the country, or, as in the case of a motorcycle, only in the summer. The tax rate will not change; it will be charged for each full and partial year of vehicle ownership. But the amount of collection depends significantly on the car itself.

Let's count

Although it makes sense for the average owner to calculate the transport tax only before buying a car - if its amount can influence the decision. And then the Tax Service itself will calculate the amount and issue an invoice.

The tax rate depends primarily on engine power. And also from the subject of the Russian Federation where the owner (not the car!) is registered: Article 361 of the Tax Code of the Russian Federation allows local authorities to increase or decrease the rate tenfold.

For Moscow, the transport tax is now defined as follows:

up to 100 hp inclusive - 12 rubles. per horsepower

up to 125 hp inclusive - 25 rub.,

up to 150 hp inclusive - 35 rub.,

up to 175 hp inclusive - 45 rub.,

up to 200 hp inclusive - 50 rub.,

up to 225 hp inclusive - 65 rub.,

up to 250 hp inclusive - 75 rub.,

over 250 hp - 150 rub.

The amount of car tax for the year is obtained by multiplying the number of “horses” by the corresponding rate. Example:

Kia Rio 1.4 with a 100 hp engine. – transport tax: 100 x 12 = 1200 rubles;

Kia Rio 1.6 with 123 hp engine. – transport tax: 123 x 25 = 3075 rubles.

This difference is due to the fact that the 1.6-liter Rio falls into the next tax class. For the same reason, the power of many engines specifically for the Russian market is limited to 149, 199 or 249 hp.

If the vehicle is registered in the middle of the year, you need to use a more detailed formula: multiply the rate by the engine power and the number of months of ownership remaining until the end of the year, divided by the total number of months in the year. If the same 123-horsepower Rio was purchased in May, the tax for the past year will be: 123 * 25 * 8/12 = 2050 rubles.

Almost everyone pays transport tax (exceptions below). But some car owners will not be able to limit themselves to them. After all, there is more...

Luxury tax

This is what is commonly called the additional fee for owning an expensive car - from 3 million rubles. In fact, the “luxury tax” is an increasing coefficient for the transport tax. And it is the same for all regions of the Russian Federation: it is established by the Ministry of Industry and Trade.

When determining the increasing coefficient, not the power of the car is taken into account, but its price and age. In 2019, the “tax” grid looks like this:

Example: Bentley Continental GT Manufactured in 2017 and worth more than 15 million rubles. Standard transport tax: 635 hp. * 150 rub./hp. = 95,250 rubles - need to be multiplied by three. The total is: 95,250 * 3 = 285,750 rubles for each year of ownership.

Upon reaching the age indicated in the table, the car turns from a “luxury” into a means of transportation, and the transport tax is calculated without a coefficient.

What cars are considered luxury?

Nobody cares how much money you personally gave for the car. The Ministry of Industry and Trade focuses on catalog prices, that is, those announced by the manufacturer for each model and its modification. The department publishes a list of such vehicles annually, broken down by the categories listed above. The list is constantly growing, following the prices of cars - today it includes 1,194 modifications of expensive models. You can watch it.

Accordingly, the fact of purchasing a car at a discount, at a final price below the threshold, does not save you from an increasing coefficient. On the other hand, options that sometimes increase the cost of a car by one and a half times also do not affect taxation.

Moreover, there may not be an increased tax, even when the base price of the car goes well beyond 3 million. Simply because the Ministry of Industry and Trade did not include this model in its “luxury” list. For example, there is no Chrysler Pacifica minivan, which costs almost 5 million (but there is a direct competitor, the Toyota Alphard for about the same money).

Also, the department does not yet come to the attention of cars that are not officially sold in Russia - owners of Tesla, Bugatti or McLaren models pay transport tax without increasing factors. Another thing is that it turns out to be quite big anyway.

Are the transport tax figures so scary that you want to part with your car as quickly as possible? Don't forget about...

Sales tax

The sales tax rate for a car is the same as for an income tax - 13 percent of the proceeds from the sale of funds. Both new and used cars are subject to the tax. But not all.

The sale is tax-free if at least three years have passed since the previous purchase of the vehicle. More precisely, from the date of signing the purchase and sale agreement, gift agreement, or from the date of death of the previous owner, if the car was inherited by the current owner. In these cases, you don’t even need to notify the tax office - the Federal Tax Service will receive all the information from the traffic police after re-registration of the car.

In the first three years, you can also save on contributions to the budget. Firstly, tax is not charged if the sale price does not exceed 250 thousand rubles. Secondly, if it turns out to be equal or lower than when purchasing. But here you will have to provide supporting documents to the tax office.

Did you manage to sell your car for more than you bought it for? You can take advantage of the tax deduction provided for by law in the same 250 thousand from the amount received from the buyer (the method works no more than once a year) or pay “income tax” only on the difference between the purchase and sale prices.

Is there also a recycling fee?

Yes, but most car owners don’t have to deal with it. A tribute to the state that is not obvious to taxpayers lies on the shoulders of car manufacturers and importers - it is collected at a time from each car sold. And, naturally, it is included in the price of the car.

An individual has to pay a recycling fee only if he independently imports a car from abroad. In this case, the base fee rate is 20,000 rubles (for passenger cars) multiplied by a coefficient depending on the age of the vehicle:

0.17 – for cars under 3 years old;

0.26 – for cars older than 3 years.

By the way, for automakers, recycling fee coefficients are already increasing - and the amounts, accordingly, are much higher. For example, for any new Lada car (from 1000 to 2000 cm3), the state charges 20,000 * 2.21 = 44,200 rubles.

Benefits when paying transport tax

Not everyone needs to pay transport tax in full, and some car owners are generally exempt from it. Since the tax is regional, its benefits differ from each other in each constituent entity of the Russian Federation.

In addition, sometimes the tax for a car is removed regardless of the identity of the owner. In some regions, relief is given to low-power (for example, in Moscow the lower threshold is 70 hp, and in Tyumen - already 150 hp), domestic or very elderly cars, 30–50 years old.

Finally, there are reasons for zeroing the transport tax that are common to Russia:

while the car is listed as stolen;

if the car was purchased and transferred to the owner through social security authorities, and also has a power of less than 100 hp;

passenger cars for disabled people, including those intended for their transportation.

By the way, remember that the “luxury tax” is an increasing transport tax coefficient? Therefore, there are also benefits for it - for the same categories of citizens (disabled people, large families, etc.). With one important amendment: the power of a “luxury” car should not exceed 200 hp.

Tax payment deadlines

According to the Tax Code, information for calculating payments to the budget for the past year must be submitted before April 30 of the current year. In the case of transport tax, this is usually not required: all data is transferred to the Federal Tax Service from the traffic police. Although there are many cases when tax officials demand payment for a car that was sold long ago. Here a visit to the Tax Inspectorate cannot be avoided.

According to available data, the Federal Tax Service must send the owner a tax calculation before November 1, and he, in turn, must pay it before December 1. Didn't receive your receipt? You need to go to the tax office and write a statement, because they will definitely not forget to charge you fines and penalties. Alternative options are to make payment through the taxpayer’s personal account or independently generate a receipt on the official website of the Federal Tax Service. The form is accessible and the process is short.

Sanctions for non-payment of taxes

Russia is still far from the United States with its manic attitude towards taxes, but non-payment of car taxes will not go unpunished for long either. If the required amount does not appear in the accounts of the Federal Tax Service by December 1, then first a penalty will be charged for each calendar day of delay. The formula for calculating the penalty is as follows: the tax amount is multiplied by 1/300 of the refinancing rate of the Central Bank of the Russian Federation (today it is 7.25%) and by the number of days of delay.

And if the owner ignores the payment of penalties, he will be additionally fined in the amount of 20 percent of the tax, and when the debt exceeds 30,000 rubles, he will be prohibited from traveling abroad. If this does not work, the Federal Tax Service will go to court, which will seize the debtor’s property and forcibly write off the debt from his bank accounts.

Material on the topic

Which is better to choose: a new car or a used one?

Procedure and deadlines for paying transport tax in Moscow

The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded up to the whole ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.

Taxpayer organizations pay tax no later than February 5 of the year following the expired tax period. During the tax period, advance tax payments are not made by taxpayer organizations.

Thus, organizations need to pay transport tax for 2018 - before February 5, 2019, for 2019 - before February 5, 2020. More details about procedure for tax payment by legal entities read the article at the link.

The deadline for payment of transport tax for 2019 for legal entities in Moscow is February 05, 2020

Citizens pay transport tax on a car on the basis of a tax notice sent by the tax authority. The amount of tax on a car is determined 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. Individuals must pay transport tax in the general manner no later than December 1 of the year following the expired tax period, that is, in 2019, the tax is paid for 2018, respectively, at the rates established for 2018, and the car tax for 2019 - until December 01, 2020.

Tax payment deadline for citizens: Since 2016, the deadline for payment of transport tax on a car for individuals has changed - now the tax must be paid before December 1 (previously, the payment deadline was set until October 1).

Transport tax is payable no later than December 1 of the year following the expired tax period. That is, the car tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020., and for 2020 - until December 1, 2021. If December 1 is a non-working day, the payment deadline is postponed to the next working day.

The deadline for paying transport tax on a car in Moscow in 2020 is until December 1, 2020 (the tax is paid for 2019)

Transport tax rates in Moscow

Automobile tax rates in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per one vehicle engine horsepower, one kilogram of jet engine thrust, one register ton of vehicle or unit of vehicle in the following sizes:

Name of taxable object	Tax rate (in rubles) for 2017-2019, 2020
Passenger cars
over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive
Motorcycles and scooters with engine power (with each horsepower)
up to 20 hp (up to 14.7 kW) inclusive
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive
over 35 hp (over 25.74 kW)
Buses with engine power(per horsepower):
up to 110 hp (up to 80.9 kW) inclusive
over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive
over 200 hp (over 147.1 kW)
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive
over 250 hp (over 183.9 kW)
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)
Snowmobiles, motor sleigh with engine power (each horsepower)
up to 50 hp (up to 36.77 kW) inclusive
over 50 hp (over 36.77 kW)
Boats, motor boats and other watercraft with engine power (per horsepower)
up to 100 hp (up to 73.55 kW) inclusive
Yachts and other motor-sailing vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Jet skis with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Non-self-propelled (towed) vessels, for which the gross tonnage is determined (for each registered ton of gross tonnage or unit of gross tonnage in the case where the gross tonnage is determined without specifying the dimension)
Airplanes, helicopters and other aircraft with engines (per horsepower)
Airplanes with jet engines(per kilogram of traction force)
Other water and air vehicles without engines (per vehicle unit)

Note,when collecting car tax apply increased transport tax coefficients for expensive cars worth more than three million rubles.

Attention:Due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the car's power by the tax rate (taking into account increasing factors for expensive cars).

Benefits for paying transport tax in Moscow

The Moscow Law “On Transport Tax” completely exempts from payment of tax:

1. organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles carrying passengers (except taxis);
2. residents of special economic zones of technology-innovation type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered in the name of these residents, from the moment of inclusion in the register of residents of the 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 the 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;
   • 2.1. organizations recognized as management companies of special economic zones and carrying out activities for the purpose of implementing agreements on the management of special economic zones - in relation to vehicles registered in the name of these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation . The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle - the benefit was introduced in 2018;
   • 2.2. management companies of the international medical cluster and project participants who have entered into agreements on the implementation of the project with the management company of the international medical cluster and carry out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered to the management companies of the international medical cluster and project participants. Project participants are provided with a benefit from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster - the benefit applies from 2018 to 2028;
3. Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,
4. veterans of the Great Patriotic War, disabled people of the Great Patriotic War - for one vehicle registered to citizens of the specified categories;
5. combat veterans, disabled combatants - for one vehicle registered to citizens of the specified categories;
6. disabled people of groups I and II- for one vehicle registered to citizens of the specified categories;
7. former minors concentration camp prisoners, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War - for one vehicle registered to citizens of the specified categories;
8. one of the parents (adoptive parents), guardian, trustee of a disabled child - for one vehicle registered to citizens of the specified categories;
9. persons who own passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive - for one vehicle of the specified category registered to these persons;
10. one of the parents (adoptive parents) in a large family- for one vehicle registered to citizens of the specified categories;
11. Chernobyl victims - for one vehicle;
12. individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities - for one vehicle registered to citizens of these categories;
13. 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 weapons and space technology - for one vehicle registered to citizens of these categories;
14. one of the guardians of a disabled person since childhood, recognized by the court as incompetent - for one vehicle registered to citizens of the specified category;
15. persons who have vehicles equipped exclusively with electric engines - in relation to the specified vehicles registered to these persons (the benefit applies from 2020 to 2025).

Old-age pensioners do not have transport tax benefits in Moscow.

Important. The benefits listed in subparagraphs 3-8, 11-14 do not apply to passenger cars with engine power over 200 hp. (over 147.1 kW).

Benefits are provided to individuals upon application based on a document confirming the right to the benefit. If a taxpayer has the right to receive benefits on several grounds, the benefit is provided on one basis at the taxpayer’s choice.

Benefits do not apply to water, air vehicles, snowmobiles and motor sleighs.

If the right to benefits arises (loss) during the tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of complete months preceding the month (following the month) of the emergence (loss) of the right to benefits to the number of calendar months in the tax period. In this case, the coefficient is calculated to three decimal places.

Prepared by "Personal Prava.ru"