Every year tens of thousands of Russians become happy owners of motor vehicles and water vessels. Nowadays more than ever relevant words of a classic that car is not a luxury but a means of transportation. Because the question of how to calculate motor vehicle tax, there is by no means rare.

Despite mixed opinions on road tax, it is necessary to pay to all owners without exception, regardless of the form of ownership. Perhaps soon the media will appear in the news of the cancellation of the tax on vehicles, but until that happens, every car owner is interested in receiving objective and reliable information.

How to calculate vehicle tax? Vehicle tax for pensioners benefits

The essence of tax

Tax vehicle tax relating to regional, bet on it, and in addition, the period of payment and reporting deadlines define the legislative power of subjects of the Russian Federation. Thus, in different places, it is significantly different. And in fact the owners of the same car can pay in various areas of tax two to three times less than in other regions. In addition to the above points, regional legislators determine and benefits on the use of travel tax, and conditions for receiving these benefits. Some vulnerable people are exempt from having to pay the tax, but some local lawmakers provide significant discounts.

In fact, lawmakers argue that financial resources coming into the budget of the region in the form of fees road tax, are directed to the maintenance of normal condition of pavements and construction of new highways.

However, based on the principles of taxation, it is not quite clear to this moment, why not considered when calculating tax, the actual use of vehicles. Consequently, damage to the road surface region. Because many such situation when the car is parked and the owner still pays for him to submit. Whereas in another situation the same transport is used almost around the clock, and the tax burden in both scenarios the same.


Tax payers determined citizens and organizations – the owners of the vehicles, placed on record in road inspections properly. Vehicles within the legislation recognizes the following types of transport:

  • Cars with engine power of more than a hundred HP.
  • Motorcycles, motor scooters.
  • Buses.
  • Airplanes, helicopters.
  • Yachts, sailing vessels, boats, jet skis, motor boats.

All of these types of vehicle required for the state registration in the traffic police.

Rate of vehicle tax

Federal regulations set the approximate size of tax rates on various types of transport. The actual amount due to the payment of funds established by the territories and regions of the Russian Federation, provided that rates should not be reduced or enlarged more than ten times.

In a situation when any region or area of the Russian Federation approved the relevant law on the transport tax, regulating the volume rate, in this subject, recognized the applicable rates defined in the Tax code of the Russian Federation.

Example by region

To examine differences in volumes due to the payment of amounts in different regions of Russia, compiled a summary table containing an analysis of rates for transport tax in regions of the Russian Federation on the example of a passenger car with engine capacity of 150 horsepower.

As seen from the above analysis, the payment of the transport tax in different territories and regions may significantly vary. So, the owners of the car in the Nenets Autonomous district does not have to pay any amount. But for car owners in St. Petersburg will have to pay 50 rubles for each horsepower.

All rates approved at the regional level. In each area and region of the Russian Federation has its own regulations on the transport tax. Tax laws, provided such a time when the region has not adopted the relevant regulations. Then the rate in that region remains at the level recommended by the Federal legislation. For example, a car with an engine capacity of 150 horsepower determined the rate of 3.5 rubles per HP that is to pay yearly would be necessary 525 rubles. But actually at this point in time, such regions have not accepted the relevant law, no.

Tax for citizens and enterprises

There are differences in the procedure of calculation and transfer tax depending on the form of ownership of the owner. So, the owners of the vehicle – a legal entity shall own forces to be calculated and transferred to the regional budget funds, and for individuals this work undertakes the tax inspection annually and shall notify the owner of the transport on the amount payable to payment amount.

In addition to the independent calculation and transfer of payments, taxpayers - legal entities must provide the inspectors with a declaration before February 1 next following the reporting year.

If the notification of the payment amount to the owner – a physical person has not come, this does not mean that payment of the transport tax is optional. Debt, the owner will still be calculated automatically, and in default of the owner of the vehicle may be in for some serious trouble. For example, the problems with traveling abroad. And the ignorance that there is a debt on the transport tax, will not ease the situation, until payment of all due payments to go and fail.

Not to be in such an embarrassing situation, it is recommended that in the absence of notice to independently contact the office. To make such a step possible over the Internet online-reception of your inspection. Attach to the message a scanned legal documents for the transport.

The terms of payment of the transport tax for physical persons is defined in the period before 1 October of the year following the reporting. Notifications come from April to September. If by the end of September, the envelope of the inspection did not come, contact the tax authorities are not exacerbating the situation.

It is worth noting that in a situation of late payment, the owner usually is subject to a fine in the amount of 20% of the amount of tax not received on time to budget. Also, you can accrue daily interest during the delay.

How to calculate vehicle tax

If the owner of the transport are not a citizen, and the company, to calculate the tax must by the formula below:

  • The amount of vehicle tax = the amount of horsepower in the vehicle x tax rate x (number of months of ownership of vehicles in the reporting period. 12).

In addition, if the value of the vehicle exceeds 3 million rubles, the calculation needs to be applied multiplying factors, according to paragraph 2 of article 362 of the tax code. These multiplying factors are introduced for the transport cost from three million rubles and can increase the amount of vehicle tax from 10 to 300%, i.e. a maximum of three times.

Below is graphically represented, how to calculate motor vehicle tax on a vehicle in a situation of owning one full year, half year, and when its value exceeds three million rubles.

1. Calculation of the transport tax without taking into account the correction of the increasing coefficients for the full calendar year of possession.

"Antares" holding the balance of vehicle – passenger car Toyota Land Cruiser Prado, 2010 model year, worth 2.8 million rubles. On the account in traffic police of Moscow, the vehicles were delivered in 2012, the Volume of the engine is 185 HP Tax will be calculated as follows.

  • The amount of vehicle tax = the amount of horsepower in a vehicle (185) x tax rate (in Moscow for cars with engine capacity of 150 HP to 200 HP it is 45 x number of months of ownership of vehicles in the reporting year. 12 (12. 12 = 1):

185 x 45 x 1 = 8325.

Payment of the transport tax in this example needs to be made of $ 8325 rubles.

2. The transport tax calculation without the use of magnifying coefficients for the partial calendar year of ownership.

"Antares" has acquired in 2014 vehicle Toyota Land Cruiser Prado, 2010 model year, worth 2.8 million rubles. The car was put on the account in traffic police of Moscow in April 2014. Engine capacity of 185 HP How to calculate vehicle tax in such a situation, represented in the formula:

  • The amount of vehicle tax = the amount of horsepower in a vehicle (185) x tax rate (in Moscow for cars with engine capacity of 150 HP to 200 HP it is 45 x number of months of ownership of vehicles in the reporting year. 12 (9. 12 = 0,75).

185 x 45 x 0.75 = 6244.

3. Payment of vehicle tax according to the increasing factor for a full calendar year of ownership.

"Antares" holding the balance of the vehicle Mercedes-Benz Viano, 2013, cost 4.3 million rubles. On the account in traffic police of Moscow transport delivered in 2013. Engine capacity of 258 HP, the Tax shall be calculated as follows:

  • The amount of vehicle tax = the amount of horsepower in a vehicle (258) x rate of vehicle tax (in Moscow for cars with an engine capacity of 250 HP is 150) x number of months of ownership of vehicles in the reporting year. 12 (12. 12 = 1) x increase factor (for the given transport under clause 2, article 362 of the tax code equal to 1.3).

258 x 150 x 1 x 1.3 = 50 310.

4. The transport tax calculation with application of increasing coefficient for the partial calendar year of ownership.

"Antares" has acquired in 2014 vehicle Mercedes-Benz Viano, 2013, cost 4.3 million rubles. The car was put on the account in traffic police of Moscow in June 2014. Engine capacity of 258 HP How to calculate the transport tax in this case, represented in the formula:

  • The amount of vehicle tax = the amount of horsepower in a vehicle (258) x tax rate (in Moscow for cars with an engine capacity of 250 HP, it is equal to 150) x number of months of ownership of vehicles in the reporting year. 12 (9. 12 = 0,75) x correction factor for passenger cars worth over three million rubles (1,3).

258 x 150 x 0.5 x 1.3 = 25 155.

Benefits for transportation tax

Federal legislation provides for the possibility of establishing regional authorities of various benefits on road tax. To enter or not similar benefits in the situation, when to enter and to what extent or for some segments of the population, is decided by the lawmakers of the regions. As a rule, almost all regions have stipulated in its normative documents reduced road tax for pensioners, war veterans, disabled and other disadvantaged population.

To see the entire list used in a particular region of benefits there is an opportunity on the website of the inspection. As an example, consider the traffic benefits for the region of Russia – Stavropol Krai.

According to the Law of the Stavropol region "On transport tax" (a normative act of 10.10.2013 No. 82-KZ) the obligation to transfer the contributions for the transport will be removed from the following segments of the population, businesses and vehicles in the amount of one unit of the vehicle:

  • Persons with disabilities.
  • Victims of radiation during the Chernobyl disaster.
  • Combat veterans participating in various local conflicts.
  • The participants of the second world war.
  • Public associations of disabled persons and commercial enterprises, the founders of which consist entirely of such public associations, in case when the number of employees with disabilities represented less than half of all employees.
  • Vehicles used by companies and individual entrepreneurs to deliver their employees to the place of work and back, provided that the number of seats in which at least 20.
  • Religious associations and structure.

Partially reduced the size of the transfer of road tax in respect of the following categories of people and vehicles:

  • Vehicle tax for seniors, owning a passenger avtosredstvu with capacity up to 100 HP reduced by 50% in one unit of transport.

To be able to take advantage of the above benefits, the taxpayers are individuals and organizations should submit tax inspectors letter listing the desired benefits and to make all documents confirming the existence of such a right.

Vehicle tax (Moscow) provides the road benefits a little wider, in addition to all these citizens and businesses they include such groups and organizations:

  • Enterprises carrying out passenger transportation along city routes (not including taxis) in relation to all vehicles participating in such activities.
  • The residents of the SEZ "Zelenograd" on all vehicles, standing on their balance for a period of five years from the time when a vehicle is properly registered.
  • Former juvenile prisoners of concentration camps and ghettos.
  • One of the parents of a disabled child or one of the parents of a large family.
  • All owners of cars with a power of less than seventy hp. per one unit of such transport.

Transport tax for pensioners in Moscow, by contrast, will be more weighty than in the Stavropol Territory, and will be 100% of the total rate.

Comparing the practices of other countries

Russia is not the only country where motorists have to share their funds from the government for the right to have transport. In many foreign countries there are analogues of our road tax. But there are countries where such fees are canceled. an example is France. There is road tax existed for over half a century and was abolished about 15 years ago, under public pressure. Particularly interesting is the fact that the tax was not going to maintain roads in good condition and not for new construction. It was originally introduced to maintain low-income seniors in crisis. But the crisis passed, but the tax remained for half a century.

Bills and trends

Vehicle tax in 2014 caused a lot of controversy and debate. In many regions of Russia held rallies motorists for the abolition of the tax. Such actions are held regularly for the past many years. And here, it would seem, has already become a familiar situation in which citizens act, and the government does not hear them, will change.

But while the bill is not adopted the status law, citizens continue to come in the mail notice of the need to pay a tax that distributes the tax. The vehicle tax has always been a controversial and causing heated debate in the society. It is hoped that the revocation of his is not far off, the state will hear a million-strong army of motorists and the relevant law will be adopted.