Calculation of transport tax

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

Features of calculating tax on vehicles

How is the transport tax charged? The state levies it on all types of self-propelled means equipped with an engine (cars, motorcycles, yachts, helicopters). The calculation is based on the amount of horsepower of the machine. If, after registration, the engine is changed to a more or less powerful one in the transport, the owner must notify the traffic police located at the place of registration of the vehicle. Employees of the body will enter the relevant data into the technical passport of the machine. To calculate the tax on a car, in addition to power, you need to know:

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

Car tax

For individuals

How to calculate the transport tax for Russian citizens? According to current legislation, for individuals the rate is directly calculated by the tax office. Russians should independently submit information to the body about the acquisition of cars and other self-propelled means. Transport tax rates for individuals and organizations are the same. Exceptions are only benefits provided for certain categories of institutions and citizens.

For legal entities

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

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

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

Money machine

Transport tax rate by region for 2019

Since this type of tax is regional, the rates of different regions may vary. Despite the fact that the amount of duties is established and adjusted by individual subjects of Russia, the state sets a tax rate limit. Thus, transport duties fixed in the regions may be more or less than the established state limit, but no more than ten times.

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

Name of the city (region)

Tariff on a car up to 100 hp.

Ulyanovsk region.

10 p.


12 p.

St. Petersburg

24 r.


6 p.

Krasnoyarsk region

5 p.

Calculation formula

To understand how much to pay for transport, you need to multiply the current rate on the power of the machine, expressed in horsepower. In addition, the age of the car will be needed for the calculation. It is calculated from the year of manufacture to the present. For example, if a car was released in January 2013, then in January 2019 it will be 2 years old. If the machine is owned for an incomplete year, use a reduction factor. To determine it, the number of months of ownership of a car is divided into 12 months. Example: 6: 12 = 0.5.

The price of the vehicle is also taken into account. A list of cars with a value of more than 3 million rubles has been published on the website of the Ministry of Industrial Trade of the Russian Federation. This list is updated annually until March 1. According to current news, the Ministry of Industry and Trade will henceforth independently monitor vehicle prices, in order to avoid fraud by unscrupulous car owners who deliberately underestimate the figure. The general formula for calculating the amount of transport tax is as follows: tax base * car capacity * tenure.

Example of calculating the amount of tax on a car

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

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Procedure and terms of payment

For individuals, the deadline for payment of the transport fee is provided no later than December 31 of the reporting year. If the owner plans to re-register or pass vehicle inspection, it is better to pay the transport fee in advance. Different regions may set their reporting periods that differ from generally accepted, if for good reason..

As a rule, four periods are provided for legal entities: 1 tax (12 months) and 3 reporting (quarters). After the closure of each of them, organizations must make tax payments. If the institution repays the amount in installments on a quarterly basis, this is considered to be an advance payment (moreover, reporting for the quarters is not necessary). In addition, you can pay the full amount at the end of the calendar year. The declaration is filled out once, according to the results of the past year.

The counter for determining the amount of tax on transport is convenient in that it allows you to calculate the exact figure payable. According to federal law, there are basic rates that are taken into account when calculating the amount of duty. You can find such online calculators on the sites, and others. In addition, there is an opportunity to calculate insurance for compulsory motor third-party liability insurance and to calculate the cost of hull insurance. After watching the video, you will learn how to use online calculators.

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