All car owners throughout 2017 were in a permanent state of uncertainty, awaiting information about changes in car tax in 2018. There have been rumors in many circles that such a tax will be abolished, or the rates will be radically changed. Have such fundamental changes occurred in the field of taxation of cars and how will the transport tax be calculated in 2018 with changes, further.
What is transport tax (TN)? From the very name it becomes clear that this is the payment that is charged to everyone who owns such a facility. According to the current Tax Code, it is paid by all those to whom cars are registered. In this case, the status of the person is not important: it is an individual or a legal entity.
In this regard, nothing has changed, and the change in car taxes in 2018 did not lead to a significant reduction in those entities that must pay it. Also, such amendments did not specifically affect the categories of vehicles for the ownership of which such a fee should be charged. True, some amendments have been made. But more on this a little later.
The amount of such payment is calculated in accordance with the law. The general algorithm is as follows: the base is multiplied by the tax rate established for a specific vehicle, as well as by the increasing factor, if it is provided in each specific case.
Conveniently, individuals do not calculate such a fee on their own, which relieves them of responsibility for incorrectly calculated and paid TN. The calculations are made by the Federal Tax Service itself based on the data provided to them by the state vehicle registration authority.
When determining the base itself, the following car indicators are taken into account:
- The power of the engine itself;
- Vehicle age. It is not the age of actual operation that is taken into account, but from the date of release;
- For air transport, thrust is also taken into account, and for water transport, capacity is also taken into account.
But such characteristics are taken into account when determining technical parameters, and the size of the increasing factor depends on the estimated cost of the vehicle and the year of its manufacture.
Also speaking about TN, it is important to note: such a fee is regional in nature, the rates are set by the regions, and not by the Government of the Russian Federation. Revenues should be accumulated in the regional budget and used to repair road surfaces and ensure road safety.
Features of payment and accrual with adopted amendments
TN must be entered by everyone without exception, regardless of whether the car is used or not. And it was precisely this calculation algorithm that disappointed many, since the car could simply be sitting in a garage, no longer in satisfactory technical condition, but you still need to pay for it.
Car owners were expecting that such wishes would be taken into account. But the transport tax changes from 2018 do not include gradation based on the use of the vehicle. Everyone has paid and will continue to pay.
Also, many hoped that on the issue of “2018 transport tax changes” the rates in the regions would level out and become more equal, but in fact no such amendments were adopted. But the increasing coefficients have changed.
Table - Transport tax 2018 changes, increasing the coefficient
| Vehicle cost | Age, number of years | Coefficient in 2017 | Coefficient in 2018 |
| From 3 to 5 million rubles | 2-3 | 1,1 | 1,1 |
| From 1 to 2 | 1,3 | ||
| Up to 1 | 1,5 | ||
| From 5 to 10 | Up to 5 | 2 | 2 |
| From 10 to 15 | From 5 to 10 | 3 | 3 |
| From 15 | From 10 to 15 | 3 | 3 |
Thus, the cost of the vehicle for which such an increasing indicator is used has not changed and starts from 3 million rubles. The amendments affected only vehicles whose estimated value is in the range from 3 to 5 million rubles.
It is important to note: such increasing criteria are not applied to all vehicles whose price exceeds 3 million. The list of such cars is constantly updated on the website of the Ministry of Industry and Trade.
The most interesting question arises: do the 2018 car tax changes provide benefits for specific payers? Oddly enough, yes. So, starting from 2018, owners of freight transport are exempt from TN. This law was adopted by the State Duma. The norm will apply to trucks weighing more than 12 tons. TN and owners of agricultural machinery are also exempt from enrollment in the regional budget. These measures are aimed at reducing the tax burden on this category of persons. Since owners of precisely these two categories have long been paying not only the TN itself, but also a fee for compensation for the damage they cause to the road surface.
Regarding benefits, it is impossible to say in general for the entire Russian Federation. Since the 2018 transport tax changes in Moscow will be one, and in St. Petersburg will be different. Each region can approve its own list of beneficiaries. But in general, benefits are provided for the preferential category for vehicles with low engine power - a maximum of 100 horsepower.
Procedure for filing a declaration
Regarding filing a declaration, nothing has changed for 2018. The calculation procedure for both ordinary citizens and enterprises remains the same. Thus, vehicle owners, as before, will receive notifications from the Federal Tax Service about the amount that will need to be paid. Companies, as before, have the authority to independently calculate such amounts, including in the context of advance payments.
The declaration form also remained unchanged.
Regarding payment deadlines, they remained unchanged. Transport tax 2018 changes did not affect the current and previous payment deadlines:
- For individuals – until December 1 of the following year for the reporting period. As a result, a person must pay TN for 2017 by the end of 2018;
- For companies, deadlines are set at the regional level, but not earlier than February 1 of the year following the reporting year.
As a result, adjustments and amendments to the TN issue can be presented in a table.
Table - Transport tax for 2018 changes
Bottom line: there will be no special adjustments for ordinary citizens in this matter. Everything is as it was: citizens will receive notifications and must pay it before December 1 of the next year. Companies will also not see any benefit except those who own farm and truck equipment.
Prospects for amendments
Many expected drastic amendments in 2018, but they never happened. But the question of what might still happen worries many. And then about the forecasts.
Many say, including in the State Duma, that it would be more expedient to replace the fuel tax with an excise tax, which all motorists already pay when purchasing gasoline. This fee should also be used for the development of highways. And this is quite logical.
Such proposals are justified by the fact that each driver will pay money in proportion to how often the car is driven and the roads are used. But in order for the TN to be abolished, the excise tax must be raised quite substantially, which will greatly increase the cost of fuel.
But for now these are just discussions. Maybe there will be some adjustments already in 2018, we just have to wait.
Rumors about the abolition of the transport tax have not been confirmed, so vehicle owners will continue to pay the corresponding tax fees to the Russian state treasury. What will it be like new transport tax 2018 in Russia and what should Russians prepare for in the coming year?
Transport tax today is a mandatory payment, because it is approved by one of the federal laws of the Russian Federation. In connection with it, vehicle owners must make contributions to the state budget, and although the law on this is considered federal, its implementation is monitored by regional authorities, who determine many of its provisions. Sometimes representatives of regional authorities even exempt some vehicle owners from paying taxes, but, frankly speaking, over the past few years such cases have been extremely rare, because there is an acute shortage of finances in local budgets, and municipal representatives do not want to give up the source of their income. 
The fact is that transport tax calculator 2018 in Russia suggests that the size of this payment depends on the power of the vehicle, and it is believed that the greater this parameter, the more you will have to pay. However, such a principle of calculation is a relic of the last century, because today the situation has changed radically, and now a powerful car drives on asphalt more carefully and accurately than a model whose engine cannot boast of power. Consequently, tax penalties should either be canceled or the system of their calculations revised (which is more likely today).
The abolition of tax payments would be too big a blow for the regional budget, Minin’s representatives say, because according to experts’ estimates, such sources bring about 146 billion rubles to the treasury annually. Finding an alternative to such a high amount of money is extremely difficult, especially during a crisis, so the likelihood of abolishing the transport tax today is extremely low.
Terms and rules of payments
Remained the same Calculation of transport tax in 2018, changes In this tax payment, only the timing of its payment will be affected, because for each category of citizens they will not be the same. For example, legal entities are required to pay this tax before February 1, 2018; accordingly, this issue will need to be addressed immediately after the new year. Special emphasis should be placed on the fact that legal entities are required not only to pay tax, but also to make an advance for the next reporting period, so the payment amount will be quite large.
Individuals must pay the fee no later than December 1, which follows the reporting period, although previously all receipts were accepted only until October 1, and this is good news. After all, in essence, transport tax in the Moscow region in 2018, as in any other region of the country, it will be possible to pay until the end of 2019, therefore, there will definitely be enough time to find funds.
The rules for calculating tax payments remain the same, and they are fixed in Russian legislation, in fact, and transport tax rate in 2018 will remain the same and will depend on factors known to all car owners - the life of the vehicle, engine power and the year of manufacture of the car. The amounts that will come from car owners to local budgets will be spent not only on restoring the economic system after the crisis, but also on improving the road surface, so every taxpayer can count on the fact that the quality of asphalt pavement on highways will improve every year. 
Who can count on benefits?
The authorities are quite loyal to the citizens of their own country, therefore the law of the Russian Federation provides a number of benefits for certain types of vehicles, which can reduce the tax rate or even relieve the car owner from paying tax. Preferential categories of vehicles include motor boats with an engine power not exceeding 5 hp, as well as passenger cars that have been converted for a disabled driver and that were received under social programs (meaning only legal participation). Also transport tax benefits are provided for agricultural transport (hay trucks, machines that spray fertilizers, etc.) and cars that are officially listed as stolen (the owner may not pay for them, provided that the tax service employees provide the appropriate document).
However, car owners whose vehicles are simply being repaired due to severe damage must regularly transfer tax contributions to the treasury, because benefits do not apply to them. You can get rid of the tax only by deregistering the vehicle for the duration of the repair, but the procedure for registering it can later be more expensive, so you need to think carefully before making such a decision. 
Separately, it is necessary to recall that the State Duma recently adopted a bill that exempts owners of large vehicles from paying this tax. The decision was made because members of the government decided that the financial burden on the owners of cars weighing more than 12,000 tons was already too great, and the budget was already receiving funds spent on purchasing fuel for them.
And in conclusion, it is worth saying that transport tax in Moscow 2018 will differ from the same payment in St. Petersburg or Krasnodar, because each region calculates it in accordance with individual coefficients, so there is no point in emulating other regions.
If the authorities nevertheless decide to cancel this payment, which is unlikely, then they will have to find a certain replacement for it, and today there are two alternative options. According to the first option, offered , and in accordance with the second - experts suggest focusing on the environmental friendliness of vehicles, that is, owners of less environmentally friendly cars will have to pay more than those people who own a vehicle equipped with an eco-friendly engine.
Transport tax in Moscow in 2018 is paid at rates taking into account regional benefits. Tax rates depend on the type of machine and its power - see the table. Many organizations are entitled to benefits.
Transport tax in Moscow in 2018: benefits
In Moscow in 2018, the following were exempted from transport tax:
- organizations that transport passengers by public transport (except taxis);
- residents of a special economic zone for those vehicles that the company registered in its name after being included in the register of residents;
- management companies of the international medical cluster and project participants who have entered into agreements on the implementation of the project with such a company and carry out project implementation activities on the territory of the international medical cluster. These are new taxpayers who received benefits ( Law of Moscow dated November 29, 2017 No. 45).
Benefits cannot be applied to water and air vehicles, as well as snowmobiles and motor sleighs.
There are also benefits for individuals. For example, veterans and disabled people of the Second World War, disabled people of groups I and II, or one of the parents in a large family.
Deadlines for payment of transport tax for legal entities 2018
A Moscow company must pay its annual tax no later than February 5. Advances on transport tax are not paid in Moscow.
The transport tax return is submitted only once - at the end of the year.
Transport tax rates in 2018 in Moscow
Vehicle tax rates depend on the type of vehicle and the horsepower of its engine.
Transport tax rates for 2018 in Moscow (table)
|
Vehicle |
Tax rate (in rubles) |
|
Passenger cars with engine power (per horsepower): |
|
|
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 (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 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 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) |
|
Since the new year, individuals and individual entrepreneurs have been forgiven their debt on property taxes for periods before January 1, 2015 (Federal Law No. 436-FZ dated December 28, 2017, published on the website of the President of the Russian Federation). Article 12 of Law No. 436-FZ establishes that arrears for transport tax, personal property tax, land tax, formed as of January 1, 2015, as well as arrears of penalties accrued on this arrears, are considered uncollectible and must be written off. The decision to write off debts is made by tax authorities independently, without the participation of individuals, based on information in the database about the amounts of arrears and debt for penalties and fines. You do not need to submit an application to the tax office for this.
In December 2017, a tax amnesty for individuals and individual entrepreneurs was announced. Based on this, a law was adopted that defines the procedure and conditions for writing off tax debts of individual entrepreneurs and individuals. In this article we will look at what debts a tax amnesty is provided for, what is the maximum amount for tax write-off, and where to go to cancel the debt.
Tax amnesty 2018 for individuals. Tax amnesty of past years
First, let’s look at what the concept of tax amnesty means. The tax amnesty implies the following:
- Exemption from the obligation to pay tax on certain grounds;
- Exemption from liability for violation of an obligation that is directly related to the payment of tax.
Tax amnesty also implies such measures
I, which provide the taxpayer with the right to pay taxes for which the payment deadlines have already expired. Until now, there have been the following types of tax amnesties:
- In 1993, the tax amnesty lasted 1 month and 3 days, while legal entities and individuals had the right to declare their arrears, and then transfer their budget without possible consequences;
- In 2007, the amnesty lasted 1 year, and only individual entrepreneurs and individuals took part, and only income that was received before 2006 could be repaid;
- In 2015, the amnesty lasted from July to December 2015, with some taxpayers able to file returns, thereby revealing assets (property and cash) that had previously been kept secret.
- Important! There was no complete cancellation of tax arrears during the amnesty of previous years.
The taxpayer was only obliged to pay tax to the budget and (or) submit a declaration, while avoiding penalties. The current tax amnesty provides for complete relief from certain taxpayer liabilities, both in taxes and insurance premiums.
Putin’s statement at a conference in December 2017 contained the following information: tax debts arising in previous years are sometimes not related to the individual himself, but are directly related only to the imperfections of the tax system. At the same time, the amount of debt amounts to 41 billion rubles and concerns 42 million people. The main proposal was that people should be exempted from these payments in such a way that they would not have to contact the tax office. Such an amnesty should apply to both individuals and entrepreneurs.
After such a statement by the President of the Russian Federation, the law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” was adopted, which came into force on January 1, 2018.
Tax amnesty 2018 for individuals. Whose debts will be written off?
As stated above, the amnesty will affect entrepreneurs and individuals, and this category of taxpayers means:
- Individual: they mean citizens who have rights and legal capacity. Legal capacity of citizens arises at birth, and legal capacity - after adulthood;
- Individual entrepreneur: by entrepreneur I mean an individual who has gone through the procedure of registering her as an entrepreneur. Having received this status, an individual has the right to carry out activities aimed at making a profit, that is, entrepreneurial.
Tax amnesty 2018 for individuals (transport tax, property tax, land tax)
Individuals are required to pay the following types of taxes:
- Transport – paid by the person to whom the vehicle is registered (Read also article ⇒ Transport tax for individuals in 2018);
- For property - paid by the person who is the owner of real estate, which is the object of taxation and located in the Russian Federation;
- Land - paid by the person who owns the land plot on the basis of the right of use (permanent, indefinite) or lifelong inheritable possession.
Payment of taxes by individuals occurs on the basis of notifications sent by tax authorities. Such notifications contain information on accrued taxes, as well as debts and penalties for these taxes.
Important! The above taxes are subject to tax amnesty. The arrears on them are written off as of January 1, 2015, as well as penalties accrued on them.
At the same time, there are no special conditions for writing off debts on these taxes, that is, it does not matter what category of citizens the citizen belongs to (disabled, pensioner, etc.), it does not matter what income the citizen or his family members have, and also the reason that served as the basis for non-payment of tax is not understood.
There are no restrictions on the minimum and maximum amount of tax write-off, that is, all arrears accumulated by January 1, 2015 will be written off. Penalties are also canceled, but as of the date on which the tax office decided to write off debts.
For example, a citizen has a tax arrears of 12,000 rubles as of January 1, 2015. For the entire period of debt, he was charged penalties, which left 5,000 rubles, that is, his total debt is 15,000 rubles. The entire accumulated amount (15,000) will be written off, that is, it will be considered hopeless for collection and will be included in the amnesty.
Tax amnesty for individual entrepreneurs
Now let's look at how the amnesty affected entrepreneurs. Depending on the taxation system, individual entrepreneurs pay the following taxes:
- BASICALLY, under such a system, the entrepreneur pays personal income tax and VAT;
- The simplified tax system, the entrepreneur pays a single tax (Read also the article ⇒ Cancellation of the simplified tax system for individual entrepreneurs: latest news 2018);
- UTII, an entrepreneur pays a single tax that does not depend on his income;
- PSN, the entrepreneur pays the cost of the patent;
- The Unified Agricultural Tax, the entrepreneur pays a single tax, is applied only by agricultural producers.
- Important! The tax amnesty implies the writing off of debts on taxes, penalties and fines as of January 1, 2015.
At the same time, the following types of taxes for individual entrepreneurs are excluded: this is a mineral extraction tax, excise tax and taxes paid when moving goods across the border of the Russian Federation.
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The tax amnesty affected even those entrepreneurs who had already lost this status. The amount of debt write-off is not limited. The basis for debt write-off is only the fact of debt existence as of January 1, 2015, and no additional conditions are taken into account.
Where to contact
For entrepreneurs and individuals, a special application to the tax office is not required. The tax office will make the decision to write off debts independently based on its own data. At the same time, the inspectorate is not obliged to notify taxpayers. You can find out whether the debt of an entrepreneur or individual is included in the amnesty by checking with the tax authority.
It should be borne in mind that the amnesty applies only to those persons who have accumulated debt as of the specified date; all those entrepreneurs and individuals who paid taxes on time cannot claim their refund from the budget.
Tax amnesty for individual entrepreneur insurance premiums
Currently, there is a fairly large amount of debt owed by entrepreneurs for insurance premiums paid “for themselves.” The tax amnesty allows entrepreneurs to forgive debts on these amounts, as well as penalties and fines accrued on them. Based on the adopted amnesty law, the amnesty covers insurance premiums, penalties and fines payable to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund for those entrepreneurs engaged in private practice (for example, notaries or lawyers) as of January 1, 2017, or for those entrepreneurs who by this period had already ceased their activities.
The following conditions will be taken into account:
- The debt will be written off only for those entrepreneurs who did not conduct their activities and did not submit reports;
- The basis for write-off is debt to the tax authority and funds; the entrepreneur does not need special documents.
It is important to understand that those entrepreneurs who have paid contributions and taxes, but are in arrears on one of the payments, do not fall under the amnesty. That is, it applies only to those individual entrepreneurs who registered but were unable to do business.
Tax amnesty 2018 for individuals
A law was adopted that wrote off the debts of individuals and individual entrepreneurs (IP) on taxes and contributions.
The media trumpeted the tax amnesty as some kind of great benefit for citizens.
But let's analyze who was affected by this “amnesty”.
“Tax amnesty” was declared in respect of income received by taxpayers from January 1, 2015 to January 1, 2017, upon receipt of which personal income tax was not withheld by the tax agent and information about which was provided by the tax agent in the manner prescribed by the Tax Code.
Here's how it sounds in the language of the law:
Article 217 of the Tax Code of the Russian Federation. Income not subject to taxation (exempt from taxation)
The following types of income of individuals are not subject to taxation (exempt from taxation):
“72) income received by taxpayers from January 1, 2015 to December 1, 2017, upon receipt of which tax was not withheld by the tax agent, information about which was submitted by the tax agent in the manner established by paragraph 5 of Article 226 of this Code, with the exception of income:
in the form of remuneration for the performance of labor or other duties, performance of work, provision of services;
in the form of dividends and interest;
in the form of material benefit, determined in accordance with Article 212 of this Code;
in kind, determined in accordance with Article 211 of this Code, including gifts received by taxpayers from organizations or individual entrepreneurs;
in the form of winnings and prizes received in competitions, games and other events.”;
Who are tax agents? Essentially, these are all persons who are obliged to withhold tax when paying citizens money or the tax authorities who charge tax on apartments, dachas, land plots, for example.
Let's say the Developer paid you the amount of the penalty, but did not withhold income tax in the amount of 13%, then he is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place in writing your accounting about the impossibility of withholding tax, the amounts of income from which tax was not withheld, and the amount of unwithheld tax.
This amount of tax will be written off. Are there many such situations among citizens? I think no. Although, we can call another one, like the bank writing off a loan as hopeless and, accordingly, the obligation to report the citizen’s “income” arises, because he did not pay the debt to the bank, he saved, which means he received income, he must pay 13% from it, so the bank reports about this in the Federal Tax Service.
Or you didn’t pay the property tax assessed by the Federal Tax Service on time, then they will also write it off for the specified period.
The list of documents and the write-off procedure will be approved by the Federal Tax Service.
Changes were also made to the procedure for paying land tax by citizens enjoying benefits for its payment (pensioners, disabled people), extending the changes to the period from 01/01/2017.
The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period.
Nowadays, the tax base is reduced by the cadastral value of 600 square meters of land area owned, permanent (perpetual) use or lifetime inheritable possession of taxpayers, in particular for pensioners:
receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance.
The tax base is reduced in relation to one plot of land at the taxpayer's choice. A notification about the selected land plot in respect of which a tax deduction is applied is submitted by the taxpayer to the tax authority of his choice before November 1 of the year, which is the tax period from which the tax deduction is applied in respect of the specified land plot.
If a taxpayer entitled to apply a tax deduction fails to provide notice of the selected land plot, the tax deduction is provided in respect of one land plot with the maximum calculated amount of tax.
Today we will look at the transport tax for Moscow. Let's analyze the tax rates for payment of transport tax and find out what deadlines exist for paying the tax. We will also look at common mistakes when paying transport tax and answer the most common questions.
About transport tax
The transport tax began to be collected on the territory of the Russian Federation in 2003. The need to pay it is argued by the fact that vehicle owners cause harm to the environment and roads during their operation. For the same reasons the following were indicated:
- payments for negative impact on nature,
- toll,
- excise taxes on fuel and lubricants and car production.
This tax is regulated by Chapter 28 of the Tax Code of the Russian Federation, which states:
- list of taxable modes of transport,
- the procedure for calculating the tax base and the amount of tax to be transferred,
- level of rates (which local authorities should be guided by when approving rates for the region - the rates specified in the Tax Code of the Russian Federation and those established by local authorities should not differ more/less than 10 times),
- tax period for individuals and legal entities.
Federal laws have approved the rules for payment of transport tax by major taxpayers; there are separate procedures for them.
The jurisdiction of legislative authorities in various constituent entities of Russia includes:
- range of transport tax rates by region,
- reporting rules,
- deadlines for transferring funds to the subject’s budget,
- categories of citizens and organizations entitled to tax benefits.
Some regions have adopted laws according to which transport tax should not be paid by drivers of electric vehicles, and owners of cars with a hybrid engine (running simultaneously on gasoline and electricity) will be required to transfer to the regional budget exclusively the amounts calculated for “gasoline” horsepower of transport.
The following are subject to this tax:
- cars and trucks, buses, motorcycles;
- yachts, boats, towed vessels;
- airplanes, helicopters;
- other types of vehicles listed in Art. 358 of the Tax Code.
The tax period for transport tax is a calendar year.
The tax base is calculated based on the characteristics of the vehicle:
- for vehicles driven by an engine, the tax base is calculated based on its power (in horsepower),
- for machines whose power is indicated in kilowatts, each kW is equivalent to 1.3592 hp,
- for aircraft with jet engines, the tax base is calculated based on the number of kilograms of thrust,
- for towed vessels, the tax base is calculated on each registered ton of gross tonnage,
- Also, for some types of transport, the tax is calculated per vehicle unit.
Transport tax for Moscow: payment by individuals
For individuals and individual entrepreneurs, there is no need to independently calculate the amount of transport tax to be paid - tax officials will do this for them. These categories of transport owners only need to wait to receive letters notifying about the transfer of tax amount. The calculation results can be double-checked using a special program on the official website of the Federal Tax Service. If you do not agree with the amounts indicated in the notice, you can try to appeal them by visiting the tax office.
Individuals are also not required to submit any transport tax reports - they do not fill out declarations, unlike organizations. The tax amount is paid for the use of the vehicle over the past year (That is, for 2017, the tax will be transferred to the regional budget only in 2018).
Citizens are required to report the following situations to tax authorities:
- the car is listed as stolen (from the month the Federal Tax Service learns about the theft of the car, it will stop sending letters calculating the tax for transfer);
- sale of vehicles (tax will be levied on the former owner until the new driver goes through the process of registering a car with the traffic police in his name);
- purchase of a vehicle using borrowed funds from a banking institution (transport tax will be calculated from the date of registration of the vehicle with the traffic police).
You can pay transport tax using the service of the State Services website, or by non-cash payment through a banking institution. Remember that it is prohibited to transfer money to pay taxes from someone else’s bank card (to fulfill another person’s tax obligations). For example, a husband does not have the right to pay off his wife’s tax debt.
Transport tax for legal entities in Moscow
Legal entities calculate the amount of tax for the transport they use themselves. In addition, they are assigned the obligation to fill out tax return and entering data on the transfer of transport tax into accounting registers. If an error is discovered in a tax return that has already been submitted, the organization is obliged to recalculate the amount payable and submit an updated return, in which case it will most likely be able to avoid consequences.
From July 3, 2016 it became possible to reduce the amount of this tax on heavy trucks for 2016-2018. on the amount of funds transferred to the budget to compensate for damage caused to the road surface.
Organizations pay transport tax based on information from accounting registers. Moscow companies do not make advance payments throughout the year, and the transport tax itself is paid to the Moscow city budget once a year. Legal entities submit reports at the same time they make tax payments - no later than February 5 of the year following the reporting period. In case of transfer of too large an amount, the tax authorities, at the choice of the taxpayer company, will either offset the amount against future transport tax payments or return the excess money to the bank account.
Transport tax benefits in Moscow
Before considering the list of citizens and organizations entitled to partial or complete exemption from the transfer of transport tax amounts, let’s figure out which transport is not subject to this tax in any case:
- ships entered in the Russian International Register of Ships;
- transport involved in freight and passenger transportation (across the river or sea, as well as by air);
- offshore drilling vessels, platforms (floating and stationary);
- airplanes/helicopters operated by medical or sanitary services;
- machines used in agriculture for raising livestock or growing crops;
- rowing boats;
- bicycles, scooters, scooters, etc.
Legal entities entitled to transport tax benefits | A comment |
| Companies engaged in passenger transportation by public urban transport | Taxi services are not included in this list |
| Legal entities that are residents of the Zelenograd SEZ are exempt from tax on vehicles registered in this zone | The benefit is valid for 5 years, starting from the month of vehicle registration |
| Categories of individuals exempt from transport tax | A comment |
| Heroes of the USSR, Russian Federation | one vehicle, except water, air transport, snowmobiles and motor sleighs |
| Awarded the Order of Glory | |
| Veterans and disabled people of the Second World War and military operations | |
| Former juvenile prisoners of the Nazis during the Second World War | |
| Citizens with disabilities of 1st and 2nd groups | |
| Parent (guardian, trustee) of a disabled minor | |
| Parent (adoptive parent) in a family with 3 or more children | |
| Guardian of a disabled child | |
| Participants in tests of (thermo)nuclear weapons, accident liquidators nuclear testers who suffered radiation sickness |
|
| Owners of passenger cars up to 70 hp. | |
Victims of radiation |
Table of transport tax rates for Moscow
Transport tax rates are approved in Moscow by calculating them based on engine power data, and the higher the power of the machine, the greater the amount of tax the taxpayer must pay to the budget. Motor power is measured in horsepower.
Vehicle power (hp, inclusive) | Tax rate (in rubles per hp) |
| Cars | |
| up to 100 | 12 |
| 100-125 | 25 |
| 125-150 | 35 |
| 150-175 | 45 |
| 175-200 | 50 |
| 200-225 | 65 |
| 225-250 | 75 |
| more than 250 | 150 |
| Trucks | |
| up to 100 | 15 |
| 100-150 | 26 |
| 150-200 | 38 |
| 200-250 | 55 |
| more than 250 | 70 |
| Buses | |
| up to 110 | 15 |
| 110-200 | 26 |
| more than 200 | 55 |
| Motorcycles, scooters | |
| up to 20 | 7 |
| 20-35 | 15 |
| more than 35 | 50 |
| Other self-propelled vehicles, machines, mechanisms on caterpillar and pneumatic drives | 25 |
| Airplanes, helicopters, other aircraft with engines | 250 |
| Airplanes with jet engines (with 1 kg thrust) | 200 |
| Yachts, other motor-sailing vessels with engine | |
| up to 100 | 200 |
| more than 100 | 400 |
| Boats, motor boats and other water vehicles with engines | |
| up to 100 | 100 |
| more than 100 | 200 |
| Jet skis with engine | |
| up to 100 | 250 |
| more than 100 | 500 |
| Snowmobiles, motor sleighs with engine | |
| up to 50 | 25 |
| more than 50 | 50 |
| Non-self-propelled vessels (towed) with a determined gross tonnage (from 1 gross tonnage register tonnage) | 200 |
| Other air/water vehicles without an engine (with 1 vehicle) | |
Deadlines for payment of transport tax in Moscow
There are the following deadlines for paying transport tax in Moscow:
Remember that since 2016, changes regarding the deadlines for paying this tax have come into force, and now the deadline for transferring funds is December 1, whereas previously citizens were required to make payments before October 1.
Legislative acts on the topic
Legislative acts are represented by the following documents:
Common mistakes
Mistake #1: The owner of a car registered in Moscow does not pay transport tax on the basis that after an accident he does not use the vehicle.