Transport tax on expensive cars. Car Horsepower Tax Tax Rates and Subjects

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. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

News feeds are filled with information about innovations in the Tax Code. Economic crisis, luxury tax, transport taxes - what will empty the pockets of ordinary Russians this year?

The main news of recent days is that vehicles with internal combustion engines have come to the attention of the Ministry of Finance of the Russian Federation. Since 2013, each car owner is forced to pay a state duty to the treasury, depending on the amount of horsepower of the car.

Now the car horsepower tax can be increased again; moreover, it will depend on the environmental standard, year of manufacture and engine size of the car. Thus, the owners of large, low-power, outdated foreign cars are targeted by the new law. But still, even in this case, you can avoid unnecessary costs, but first you should carefully study the legislation and the new law.

Car tax in 2016 - changes in the law, tax amount

The New Year was not so festive, because on the threshold of 2016 there were yet another changes in the Tax Code. Now you have to pay a lot for pleasure. Vehicle owners are forced to pay an annual tax fee. Let's take a closer look at who should pay state duty and for what.

What determines the transport payment rate? There are several important points here:

• number of horsepower;
• car registration region;
• make and model.

Calculator and calculation of car tax yourself

So, on the official websites there is an online calculator where you can find out what percentage is charged specifically for your car. Here you must indicate all the characteristics of the vehicle.

Calculation formula:

For example:

• For vehicles registered in Moscow and the Moscow region, with a volume of up to 100 horsepower, the amount is calculated at 12 rubles per 1 given unit.
• If the power is 100 horsepower, you need to pay a state duty of 1200 rubles to the treasury.

In addition, no matter what kind of vehicle you have, if it has an internal combustion engine, you will have to pay a fee (car, motorboat, boat, etc.). The new law regulates that the rate is tied to the region (in Tyumen, Moscow, Belgorod, Rostov region, St. Petersburg, etc.). For each engine there is a formula thanks to which a citizen can calculate car tax. It should be clarified after presenting documents to the traffic police.

Car tax by horsepower 2016 - tax rate calculation in the table

Due to significant increases in rates in 2016, many owners are forced to look for less powerful vehicles with alternative energy sources.

But, as usual, these state duties will not hit the wealthy class much, since the amount of the basic rate cannot be increased more than 10 times. For example, owners of foreign cars with a power of 250 hp or more pay at least 120 rubles for each unit of power.

List of cars subject to luxury tax 2016 from the Ministry of Industry and Trade

Already in 2016, the Ministry of Industry and Trade compiled a new list of luxury cars, which included one and a half times more models, if we compare the table with last year.

• So, for a car worth 3-5 million rubles, in the first year the state tax is paid with a coefficient of 1.5, from the second to the third - with a coefficient of 1.3.
• For prestigious foreign cars in the price segment from 5-10 million rubles, the transport fee is multiplied by 2, and from 15 million rubles - by a factor of 3.

Tax on car sales in 2016 according to the new law

Also, those citizens who decide should not forget that this transaction is subject to state duty. If the transaction amount is more than 250 thousand rubles or the car has been owned for less than 3 years, you must give 13% of the proceeds to the state.

Car tax, how to check online by owner's last name

Guided by the provisions of Article 367 of the Tax Code, it becomes obvious that it is necessary to make timely payments. So, a few months before the payment is overdue, a receipt will be sent to your mailing address, which will indicate the exact payment figure. You need to make the payment as early as possible, since late fees will be charged, and additional interest will be charged for each day. Information about debt can be viewed on the State Services website.

Do I need to pay tax on the sale of a car owned for less than 3 years?

Unfortunately, if you own the car for less than 3 years, you will have to pay 13% under the purchase and sale agreement. But, if the total value of the transaction does not exceed 250 thousand rubles, the fee is not paid. In any case, the owners always have the right to choose to travel in a luxury car or choose a vehicle that is affordable, so as not to rack their brains about where to get the money to pay the state duty.

How to avoid paying horsepower tax on your car - tips and tricks

From all this we can conclude that today a vehicle is a rather heavy burden, both for the seller, who must pay 13% to the state, and for the buyer, since the transport tax causes no less difficulties for him.

But experienced owners know how to avoid paying car tax on horsepower, and here are some tricks:

• engine depowering at the factory;
• registration of a car for a member of a large family, a disabled person of groups 1 and 2;
• the car is owned by another person.

Income tax refund when buying a car 2016 - new edition of the law

In turn, government bodies provide for the protection of taxpayers’ rights. So, you have a chance to return 13% of the state income tax from the amount that was spent on paying contributions. To do this, you will need to fill out a 3-NDFL (declaration), as well as an application for an income tax refund when purchasing a car.

From January 1, 2014, increasing factors must be applied when calculating transport tax for expensive cars. The size of the coefficient depends on the year of manufacture of the vehicle and its average cost. How to determine these indicators? Should a multiplying factor be used when calculating advance payments?

General norms of the Tax Code of the Russian Federation

Based on paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, taxpaying organizations calculate the amount of transport tax and the amount of advance payment for it independently. According to the general rule (clause 2 of this article), the amount of transport tax payable to the budget at the end of the tax period (calendar year) is calculated for each vehicle as the product of the corresponding tax base and tax rate. If an organization must make advance payments at the end of each reporting period (I, II and III quarters) (a subject of the Russian Federation can cancel this obligation), the amount of tax payable to the budget is determined as the difference between the calculated tax amount and the amounts of advance tax payments, payable during the tax period.

For expensive passenger cars (costing over 3 million rubles), the amount of transport tax is calculated taking into account an increasing coefficient. Therefore, the formula for calculating transport tax on an expensive car looks like this:

The value of the increasing coefficient, as we have already indicated, depends on the average cost of the car and the year of its manufacture.

Indicators for a passenger car		Increase factor value
average cost	Period since the year of issue
From 3 million to 5 million rubles. inclusive	From 2 to 3 years
	From 1 year to 2 years
	No more than 1 year
From 5 million to 10 million rubles. inclusive	No more than 5 years
From 10 million to 15 million rubles. inclusive	No more than 10 years
From 15 million rubles.	No more than 20 years

Thus, for passenger cars with an average price of 3 million rubles. calculated taking into account increasing factors (from 1.1 to 3) depending on the year of manufacture of the car.

About the average cost of a car

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 Ministry of Industry and Trade on the Internet. Therefore, the list of passenger cars posted on the specified website on 02/28/2014 applies for the tax period of 2014, the list of cars dated 02/27/2015 - for the tax period 2015, the list dated 02/26/2016 - for the tax period 2016, the list dated 02/28. 2017 – for the 2017 tax period. In order to establish the fact that the Ministry of Industry and Trade has included a specific car in the list, the following input data is needed:

make and model (version) of the vehicle;

engine type (petrol, diesel or hybrid);

engine capacity;

the number of years that have passed since the year of issue.

The list does not show the average cost of each car individually. Vehicles, taking into account the number of years that have passed since the year of manufacture, are combined into groups according to the “Average cost” indicator specified by the Tax Code. Cars are “scattered” into groups based on the average cost of a vehicle, the calculation procedure for which is enshrined in the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation, approved. By Order of the Ministry of Industry and Trade of the Russian Federation dated February 28, 2014 No. 316.

The number of items in the list is increasing from year to year (the Ministry of Industry and Trade is working to clarify the lists), so the taxpayer needs to check his expensive car for inclusion in the next list annually.

Group by indicator “Average cost”	Number of positions in the group for the tax period
	2017	2016	2015
From 3 million to 5 million rubles.
From 5 million to 10 million rubles.
From 10 million to 15 million rubles.
Over 15 million rubles.
Total

If a passenger car is not included in the list (including taking into account the type and engine size of the vehicle) or the number of years that have passed since the year of manufacture does not correspond to a similar indicator in the list, the increasing factor should not be applied.

Conclusion from the Federal Tax Service: if the purchased passenger car is not on the list posted on the official website of the Ministry of Industry and Trade, the transport tax for this vehicle must be calculated without taking into account the increasing coefficient (Letter No. BS-4-21/149 dated January 11, 2017).

About the year of manufacture of the car

The Tax Code states that in order to determine the period that has passed since the year of manufacture of the vehicle, the countdown begins from the year of manufacture of the corresponding passenger car. Financiers specify: the period for calculating the number of years that have passed since the year of manufacture of the passenger car, in respect of which the increasing coefficient established by clause 2 of Art. 362 of the Tax Code of the Russian Federation, is calculated from the year of manufacture of the vehicle for which it is paid. For example, when calculating the transport tax for 2016 in relation to a passenger car manufactured in 2014, one should proceed from the fact that three years have passed since the year of manufacture of the vehicle.

Conclusion from the Ministry of Finance: in relation to a vehicle manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2016, an increasing factor of 1.1 is applied (Letter No. 03-05-05-04/30334 dated May 18, 2017).

Accordingly, in relation to a passenger car manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2017, there is no need to apply an increasing coefficient (after all, four years have passed since the year of issue in this case).

Increasing factor and advance payments

By virtue of clause 2 of Art. 363 of the Tax Code of the Russian Federation, during the tax period, taxpayers-organizations pay advance payments for transport tax, unless otherwise provided by the laws of the constituent entities of the Russian Federation. In a situation where advance payments must be made, the question arises whether it is necessary to take into account the increasing factor when determining their value in relation to expensive cars. The answer can be found in clause 2.1 of Art. 362 of the Tax Code of the Russian Federation as amended by Federal Law No. 347-FZ dated November 4, 2014.

Taxpayer organizations calculate the amount of advance payments for transport tax at the end of each reporting period in the amount of 1/4 of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient.

Thus, the formula for calculating the advance payment for transport tax in relation to an expensive car looks like this:

Transport tax, as well as advance payments for it (if payment of such is not canceled at the regional level) in relation to expensive passenger cars is calculated using an increasing coefficient in the event that a specific car, taking into account the period that has passed since the year of its production, is included by the Ministry of Industry and Trade in the list passenger cars with an average price of 3 million rubles. for the corresponding tax period.

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"

It is not always necessary to pay increased transport tax on expensive cars.

If the car costs more than 3 million rubles. But it is not on the current list of expensive cars. When calculating transport tax for this car, the increasing factor is not applied. Letter of the Federal Tax Service dated 01.06.17 No. BS-4-21/10448@

How to determine the “age” of a car for the purpose of applying increasing transport tax coefficients

Transport tax for passenger cars costing more than 3 million rubles is calculated taking into account an increasing coefficient. The magnitude of this coefficient depends on the number of years. Elapsed from the year of manufacture of the car until the tax period for which the tax is paid. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated May 18, 2017 No. 03-05-05-04/30334.

Calculation of terms begins with the year of manufacture of the corresponding passenger car. The “age” of a car is calculated from the year of manufacture of the vehicle through the tax period. (calendar year). For which tax is paid. For example, if a car worth from 3 million to 5 million rubles was produced in 2014. Then, when calculating transport tax for 2016, an increasing factor of 1.1 is applied.

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The procedure for calculating the Transport tax on foreign cars, Prestigious cars

Important: depending on how many years have passed since the release date of the car, the same model is classified into different price groups. This is indicated by the list column “Number of years that have passed since the year of issue.” For example, a BMW X6 xDrive50i with an engine capacity of 4395 cc. cm is reflected in the list twice.

• in the price group “from 3 to 5 million rubles” with the note “from 2 to 3 years (inclusive)”;
• in the price group “from 5 to 10 million rubles” with the note “no more than 2 years”.

Therefore, depending on the “age” that the car reached in 2017, you need to calculate the tax for it.

• with a coefficient of 2.0 – if he is less than two years old;
• with a coefficient of 1.1 - if he is from two to three years old;
• without an increasing factor - if it is more than three years old.

The list of expensive cars for a particular year may not include a model of a certain year of manufacture with a certain type and engine power. If the organization has a car of the same brand and with the same characteristics. Do not use the increasing coefficient when calculating transport tax this year. Do not apply the increasing factor in the case when the column “Number of years that have passed since the year of issue” of the list for a specific year does not provide an interval. Which your car gets into. This is stated in the letter of the Federal Tax Service of Russia dated January 11, 2017 No. BS-4-21/149.

For example, in the 2017 list for the LEXUS LX 570 (line 255), the column “Number of years elapsed since the year of manufacture” corresponds to only one interval - “from two to three years inclusive.” A car of this brand produced in 2016 does not fall into this interval in 2017. Since it should be in the “one to two years” category. Therefore, transport tax and advance payments for it in 2017 must be calculated without taking into account the increasing coefficient.

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An example of calculating transport tax for an expensive passenger car for 2017

The balance sheet of the organization (Moscow) consists of:

• passenger car Audi S6 Avant Quattro with an engine power of 310 hp, manufactured in 2015. The car was purchased in 2016 on the secondary market for RUB 2,500,000;
• passenger car Mercedes-Benz CLS 400 4MATIC with an engine power of 333 hp, manufactured in 2016. The car was purchased in January 2016 at a dealership for RUB 5,200,000.

Both models are on the list of cars. Transport tax for which must be calculated taking into account the increasing coefficient. Despite the fact that the actual cost of Audi is less than 3,000,000 rubles. And Mercedes-Benz – more than 5,000,000 rubles. Transport tax for them must be paid taking into account the increasing coefficient. Provided for cars in the price group from 3 to 5 million rubles.

To determine the increasing coefficients for 2017, the duration of the periods that have passed since the year of production of the cars is.

• for an Audi car – from two to three years. Increasing factor – 1.1;
• for a Mercedes-Benz car – no more than two years. The increasing factor is –1.3.

The transport tax rate for this category of cars is 150 rubles. for 1 l. With. (Article 2 of the Moscow Law of July 9, 2008 No. 33). Tax reporting periods are not established.

Transport tax is calculated as follows:

• for an Audi car – RUB 51,150. (310 hp × 150 rub./hp × 1.1);
• for a Mercedes-Benz car – RUB 64,935. (333 hp × 150 rub./hp × 1.3).

Transport tax on expensive cars

LETTER OF THE RUSSIAN MINISTRY OF FINANCE dated June 11, 2014 No. 03-05-04-01/28303

On the procedure for calculating the deadlines specified in paragraph 2 of Article 362 of the Tax Code of the Russian Federation. And the application of an increasing coefficient in relation to a passenger car produced in 2014 worth from 3 million to 5 million rubles

Department of Tax and Customs Tariff Policy. Considered the letter dated 06/03/2014 N BS-4-11/10518 on the procedure for calculating deadlines. Specified in paragraph 2 of the Russian Federation. And the application of an increasing coefficient in relation to a passenger car produced in 2014 worth from 3 million to 5 million rubles and reports.

According to paragraph 2 of Article 362 of the Tax Code of the Russian Federation (hereinafter referred to as the Code). For passenger cars with an average price of 3 million rubles or more, the tax amount is calculated taking into account the increasing coefficient:

1.1 - for 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 - for 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 - for 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;

Note: from January 1, 2018, to calculate transport tax on passenger cars worth from 3 to 5 million rubles. And for those “aged” not older than three years, a single increasing factor of 1.1 is established. Odds 1.3 and 1.5 canceled

2 - for 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 - for passenger cars with an average cost of 10 million to 15 million rubles inclusive. no more than 10 years have passed since the year of manufacture;

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.

It is determined that the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car. By virtue of the specified norm of the Code, the period for calculating the number of years. Passed since the year of manufacture of the passenger car. For which a multiplying factor is applied. Established by paragraph 2 of Article 362 of the Code. Calculated from the year of manufacture of the vehicle to the tax period for which the tax is paid.

Therefore, when calculating transport tax for 2014 in relation to a passenger car, the year of manufacture is 2014. Costing from 3 million to 5 million rubles. The number of years that have passed since the year of manufacture of this car will be no more than 1 year. In connection with this, when calculating transport tax for 2014, an increasing factor of 1.5 is applied.

Deputy
Director of the Department
A.V.Sazanov

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Increasing coefficients for transport tax rates for passenger cars

* Lists of cars for which an increasing factor is applied. The Russian Ministry of Industry and Trade must post it on its website no later than March 1 of each year. Each list is used when calculating transport tax only for that year. In which this list was published (clause 2 of article 362 of the Tax Code of the Russian Federation). Therefore, when calculating transport tax for 2015, use the list published on February 27, 2015. When calculating transport tax for 2016, use the list published in 2016.

** The indicator is determined as of January 1 of each tax period. The counting of the number of years begins with the year of manufacture of the car (letter of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01/28303).

*** If at the beginning of the year for which the tax is calculated, the maximum number of years from the year of manufacture of the car (column 2 of the table) has expired, the increasing coefficient for this year is not applied (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05 -04/1817).

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Lists of expensive imported cars from 2015 to 2020

1. If the brand of the car is not mentioned in the special list. Posted on the official website of the Ministry of Industry and Trade. Then the transport tax in relation to this vehicle must be calculated without taking into account the increasing coefficient. The Federal Tax Service of Russia recalled this in a letter dated 01.06.17 No. BS-4-21/10448@.

2. If the number of years that have passed since the year of issue does not correspond to the established one, the increasing factor does not need to be applied. (letter of the Federal Tax Service of Russia dated January 11, 2017 No. BS-4-21/149).

3. If the list contains two or more identical cars with the same technical characteristics. Then all irremovable doubts, contradictions and ambiguities are interpreted in favor of the taxpayer (). Those. the minimum coefficient is taken.

List of expensive cars for 2019

The Ministry of Industry and Trade of the Russian Federation has published a new list of cars with an average price of 3 million rubles. This list is necessary to calculate transport tax taking into account increasing factors in 2019.

The updated list includes 1,193 types of vehicles (compared to last year’s version, the list has increased by 153 positions). Of these, 576 cars cost from 3 million to 5 million rubles, 447 cars - from 5 million to 10 million rubles, 97 cars - from 10 million to 15 million rubles and 73 cars - more than 15 million rubles.

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List of expensive cars for 2018

The Ministry of Industry and Trade of the Russian Federation has published a new list of cars with an average price of 3 million rubles. This list is necessary for calculating transport tax taking into account increasing factors.

The updated list includes 1,126 cars (last year there were 909 cars on the list). Of these, 556 cars cost from 3 to 5 million rubles, 387 - from 5 to 10 million rubles, 108 - from 10 to 15 million rubles. and 75 - more than 15 million rubles.

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The list of expensive cars for 2017 has been approved

According to the transport tax rules in force since January 1, 2014, an increasing coefficient is applied to expensive cars included in a special list. The value of the coefficient depends on the year of manufacture of the car.

The list of expensive cars is published annually (no later than March 1) on the website of the Ministry of Industry and Trade. This year 2017, 909 car models were included in the list. For comparison, in 2016 the list included only 708 items.

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