New tax on horse power. How to calculate car tax by horsepower. How and when to pay tax

Every twelve months, vehicle owners have to pay a tax on the amount of horsepower under the hood. Despite the fact that the need for this arises only once a year, the procedure for calculating such a payment changes with the same frequency. Despite such a temporary nature of payments, it is still necessary to have minimal knowledge of the rates.

Table on the car by horse power and 2016 includes revised rates for categories of citizens receiving benefits. These include, for example, pensioners, for whom the tax itself is calculated according to a different algorithm than for other categories of the population. For the convenience of vehicle owners, today on the Internet you can find both separate tables and special calculators that allow you to calculate the total amount based on the data of the car and its owner.

How is vehicle tax calculated?

Horsepower tax is payable after the final cost has been calculated. Some factors are directly influenced by the characteristics of the vehicle. These include the tax base and tax rate. The latter may vary depending on the region of the Russian Federation, the region in which the car is registered, on the volume of the installed engine and the year of manufacture of the car.

In addition, the calculations also take into account the environmental class of the machine. The tax base depends on the power of the engine, that is, on the amount of horsepower. Also, the period when the vehicle is in possession is taken into account - if the price of the car is more than three million rubles, then a multiplying coefficient is added. There are four calculation options in total:

• the tax rate on the immediately purchased car is multiplied by the amount of horsepower;
• the amount received is multiplied by the number of months of using the vehicle, divided by 12;
• if the cost of the car is high, then multiply by the multiplying coefficient;
• if the time of owning an expensive car is less than a year, then the coefficient is multiplied by the second amount.

Car tax table by horsepower 2016 and calculator

Calculating transport tax is much easier using special calculators that eliminate the need to memorize and use various tables. In such programs, it is enough to select the region of residence, the category of the vehicle, the amount of horsepower, the timing of the purchase of the car, its registration / deregistration.

The total amount is calculated very simply, the main thing is not to forget about the multiplying coefficient. In such services, the table below is usually current at the time of the operation, information in which you can use.

There is a basic set of rates, ranging from 2.5 to 15, but they should not be used - for each region of Russia there are coefficients set by the government. Despite the fact that the final tax is determined by the tax office, the car owner can double-check the data using special tables.

Why are taxes levied on horsepower?

Reinforced road construction is underway in the country, and this process is financed through tax payments from vehicle owners. Subjects budget Russian Federation is fully replenished through payments of the following types of taxes:

• from property;
• from the gambling business;
• transport.

The Code clearly states what a particular type of tax is spent on. Simply put, the funds that are paid by vehicle owners are directed towards the formation of road funds.

Accordingly, the more money comes to the regional budget from the transport tax, the better the situation with the roads in the region. This is most clearly seen in large cities of the country - for example, St. Petersburg and Moscow.

When to pay tax

According to the Tax Code of the Russian Federation, payments for the previous year must be made no later than October of the next year, in other words, in October 2016 it is necessary to pay a fee for 2015. A month before the end date, a paper should come with the exact amount to be paid. If such paper did not come, then there are other options:

• visiting the tax office and getting a receipt in your hands;
• visiting the State Services website and viewing your own debt.

On the above site you can commit. If payment is not made, then over time, a penalty is charged equal to one fifth of the tax amount, with the addition of a few percent for each day of delay.

Starting from 2016, the legislation will be amended according to which the tax will be calculated differently; the total amount will depend on the engine size and the vehicle's environmental class.

Benefits for retirees

The availability and amount of benefits directly depend on the region of residence of the vehicle owner. In large cities, for example - Moscow and St. Petersburg - this is not practiced. In the Perm Territory, benefits are provided only to those pensioners whose car power is less than 100 horsepower. In the case of this region, the exemption is 50% of the tax amount, which must be calculated according to the standard scheme.

The tax is fully extinguished in the Yaroslavl and Tomsk regions. Individual cases of granting benefits are considered privately, since each region of the country has its own, local laws and codes. It is not worth using the same tables and coefficients when calculating the tax, since you can significantly overpay if you choose the wrong region of the country.

Each owner of a car, motorcycle, motor scooter, snowmobile, watercraft or other vehicle is obliged to pay transport tax, if it does not belong to preferential categories.

2. How can I find out the amount of my vehicle tax?

3. How is transport tax calculated?

The total amount of vehicle tax is calculated based on five criteria:

• The tax base is established depending on the type of vehicle. For cars, motorcycles, self-propelled watercraft, and other vehicles with an engine, this is the engine power in horsepower; for non-self-propelled (towed) watercraft, this is the gross tonnage, and so on. "> tax base;
• the taxpayer's share in the ownership of the vehicle (if there is only one owner, the share in the right is taken as a unit);
• The tax rate is established by the laws of the constituent entities of the Russian Federation per one horsepower of engine power, one registered ton, one unit of gross tonnage of a non-self-propelled vessel, and so on. "> Tax rate;
• the period for which the tax was calculated;
• multiplying coefficient (in relation to cars The list of such cars is posted annually no later than March 1 on the official website of the Ministry of Industry and Trade. "> Cars worth from three million rubles with the corresponding year of issue).

The tax amount is calculated as the product of all these components. The amount of tax, the object of taxation, the tax base, as well as the due date are indicated in a single tax notification. It is sent to the taxpayer at least 30 days before the due date.

4. Who is eligible for transport tax benefits?

The following are exempt from payment of transport tax:

• Heroes Soviet Union, heroes of the Russian Federation, citizens awarded with the Orders of Glory of three degrees - for one vehicle;
• veterans of the Great Patriotic War, invalids of the Great Patriotic War - for one vehicle;
• combat veterans, disabled combatants - for one vehicle;
• disabled people of I and II groups - for one vehicle;
• former underage prisoners of concentration camps, ghettos and other places of detention created by the Nazis and their allies during the Second World War - for one vehicle;
• one of the parents (adoptive parents), guardian, guardian of a disabled child - for one vehicle;
• owners passenger cars with engine power up to 70 horsepower (up to 51.49 kilowatts) inclusive, - for one such vehicle;
• one of the parents (adoptive parents) in a large family- for one vehicle;
• vehicle owners related to
• residents of special economic zones of a technology-innovative type created in the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered with the indicated residents, from the moment of inclusion in the register of residents of the special economic zone. The privilege is granted 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 governing body of the special economic zone;
• persons entitled to receive social support in accordance with the law "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster", federal laws "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at a production association" Mayak ”and discharges of radioactive waste into the Techa river” and “On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site” - for one vehicle;
• persons who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - for one vehicle;
• individuals who have received or have suffered radiation sickness or become 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;
• one of the guardians of a disabled person from childhood recognized as incompetent by a court - for one vehicle;
• owners of vehicles equipped exclusively with electric motors - in relation to the specified vehicles registered to the specified persons.

Note! Benefits do not apply to cars with engine power over 200 horsepower (over 147.1 kilowatts), with the exception of benefits for one of the parents (adoptive parents) in a large family. In addition, the benefits do not apply to watercraft, air vehicles, snowmobiles and snowmobiles.

To apply for benefits, you will need:

5. What vehicles do not need to pay tax for?

• cars specially equipped for use by people with disabilities, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kilowatts), obtained (purchased) through the social protection authorities;
• fishing sea and river vessels;
• passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneurs the main activity of which is the implementation of passenger and (or) cargo transportation;
• tractors, self-propelled harvesters of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, Maintenance) registered for agricultural producers and used in agricultural work;
• vehicles belonging to the federal executive authorities and federal government bodies in which the legislation of the Russian Federation provides for military and (or) service equivalent to it;
• vehicles that are on the wanted list, as well as vehicles whose search has been stopped (you do not need to pay from the month of the start of the search for the corresponding vehicle until the month of its return to the one for whom it is registered), provided that the fact of their theft (theft) is confirmed by a document issued authorized body or information received tax authorities from other officials and institutions;
• air ambulance and medical service aircraft and helicopters;
• ships registered in the Russian International Register of Ships;
• offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships;
• ships registered in the Russian Open Register of Ships by persons who have received the status of a participant in a special administrative region in accordance with Federal law of August 3, 2018 N 291-FZ "On special administrative regions in the territories of the Kaliningrad region and Primorsky Krai";
• aircraft registered in the State Register of Civil Aircraft by persons who have received the status of a member of a special administrative region in accordance with Federal Law of August 3, 2018 N 291-FZ "On Special Administrative Regions in the Kaliningrad Region and Primorsky Krai."

6. Do I need to report my vehicles to the tax office on my own?

Information about the vehicle, its characteristics, owner and terms of registration in tax office provided by the body that conducts the state registration of vehicles.

However, if you've never gotten a single tax notice and at the same time do not belong to the preferential categories, you are obliged to inform the tax office about your car (motorcycle). If you do not do this, you may be charged a fine of 20% of the unpaid amount tax. This rule is valid from January 1, 2017.

You need to submit to the tax office:

• property report (you can fill out both by hand by downloading the form on the website of the Federal Tax Service (FTS), and in in electronic format using a special program The amount of tax specified in the unified tax notification must be paid no later than December 1 of the year following the expired tax period (the tax period is one calendar year). Tax is paid for no more than three tax period preceding the year of sending the tax notice. You can also pay for transport, land tax and property tax of individuals in a single payment.

  You can pay tax:

  • in person (at the bank);
  • online using a special service on the FTS website.

  On the website of the tax service, you can also generate a receipt for payment at the bank branch. To generate a payment order, the user must enter the last name, first name, patronymic, address, TIN, select tax, location address and amount.

  You can find out the current tax rates on the FTS website.

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

Transport tax is a regional levy. Its size, maturity and additional benefits are formed depending on the place of registration of the vehicle. In order to understand the basic amount of money, a number of parameters should be taken into account, which are reflected in regulatory legal acts.

How to calculate car tax

To get an idea of ​​the average cost of penalties for a particular type of car, it should be remembered that the following parameters are taken into account when forming the transport duty:

• engine power;
• category of cars by the number of horsepower;

This is an incomplete list of the parameters taken into account, however, when forming a payment, these points are most often encountered. This information will help you navigate when buying a vehicle.

The exact amount of car tax

If you are already the owner of the vehicle, then you need to know exactly the amount of payment in order to make repayment in the right time and the indicated volume. The optimal solution serves as a calculator transport tax... This is a handy tool that allows you to make the necessary calculations and get the result online. To find out the amount and due date, you will need to enter data on the car and indicate the region of registration. The program will automatically perform necessary calculations and will display the amount of auto tax on the computer screen. In addition to the final cost, you can also quickly get information on deadlines for payments, availability of benefits, arrears.

Car tax is an obligatory item in the operation of transport. Failure to comply with the law leads to extremely negative consequences - fines, penalties, limitation of the use of cars and administrative liability. If you want to quickly and comfortably get information on the quantity Money for payment, then the online settlement system on our website will allow you to receive necessary information right now. In addition to the exact price, you will also acquire data on how to pay and what time frame is allotted for this.

Every owner of a duly registered car is obliged to pay a tax annually for each horsepower of his car - it is correctly called transport tax.

In this article, we will deal with the following questions:

• for what purposes the state collects this type of tax;
• how it is calculated;
• whether it is possible to get benefits and how to pay.

As you know, in Russia there is an enhanced road construction, and it is financed by taxes. So, according to article 56 of the Budget Code of the Russian Federation, the budget of the subjects is replenished at the expense of 100% deductions of the following types of taxes:

• transport;
• from property;
• from the gambling business.

Further in this article, other types of taxes are listed, some of which go to the regional budget. In addition, chapter ten of the Code (Articles 65-82) clearly describes what this or that tax should be spent on. Accordingly, the money paid by vehicle owners goes to the formation of road funds.

Hence, we can conclude that the more money comes to the regional budget from the horsepower tax, the more funds are invested in roads. This can be seen in large cities - Moscow, St. Petersburg. Although, for example, such a large city as Saratov cannot boast of very good roads.

How is car tax calculated?

There should be no problems with the calculation - it is done according to a simple scheme:

• the horsepower is multiplied by the base rate.

If the car was removed from the register, for example, in September, then the formula looks like this:

• number of h.p. multiplied by the base rate and multiplied by (number of months of ownership per year / 12).

Base rates for 2018 are:

• 2.5 - if the engine power reaches 100 hp;
• 3.5 - up to 150 hp;
• 5 - up to 200;
• 7.5 - 201-250 hp;
• 15 - over 250 horsepower.

We have provided rates for cars, but there are rates for motorcycles, trucks, buses, yachts and planes.

It would seem that the sums should not come out very large, even if you have some powerful roadster like the Porsche Boxter with a 400 hp engine. However, there is one small amendment in the law: the government of a constituent entity of the Federation has the right to raise the base rate, but not more than 10 times.

Thus, you need to know the base rates for your region. Here are some examples.

Moscow. Car VAZ-21099, engine power 78 "horses". For Moscow, the rate is 12 rubles per force, from which we get that for a full year of ownership it will be necessary to pay - 78x12 = 936 rubles. If you have used the car for only 9 months, we get 78x12x9 / 12 = 702 rubles.

For vehicles with engine over 250 HP the rate for Moscow is 150 rubles, so the amounts will be much higher - from 37,500 rubles and more. In other regions, the rates can be significantly lower, for example, in the Krasnoyarsk Territory, you will have to pay only 390 rubles for the same VAZ-21099, and for a car with a capacity of more than 250 hp. - 51 rubles per force.

Who is eligible for benefits?

The categories of beneficiaries can also differ significantly in different regions of Russia, but it is possible to distinguish categories that, with absolute certainty, may not pay transport tax in any region of the country:

• disabled people of the first and second groups;
• parents of disabled children;
• WWII veterans;
• heroes of the USSR and the Russian Federation.

Each region also has its own separate categories, for example, in Moscow, owners of low-power cars (engine power less than 70 hp), as well as entrepreneurs engaged in passenger transportation (except for taxis) are exempt from tax.

In St. Petersburg, TN may not be paid by persons affected by the accident at the Chernobyl nuclear power plant, owners of vehicles manufactured before 1990, and also with a capacity of no more than 80 hp. Veterans of various military conflicts (Afghanistan, Chechnya) are also exempted from taxation.

All those who fall into one category or another are completely exempt from payment. There are those who still have to pay TN, but at reduced rates. For example, in Perm 50% of the tax amount is paid by old age pensioners, provided that they own a vehicle with a capacity of no more than 100 hp. In the same Perm, parents with many children do not pay tax, as well as parents whose children are conscripted in the Russian Army.

How and when should you pay tax?

According to article 363 of the Tax Code, payments for the previous year must be made before October of the next year, that is, in October of this year, the tax for 2016 must be paid. 30 days before the end date, you should receive a printout by mail with an exact indication of the amount. If it is not there, then there are several options:

• come to the tax office in advance and get a receipt in your hands;
• find out about your debt on the State Services website.

On the same website of the State Services, you can also make payment via the Internet. In case of non-payment, a penalty is charged - a fifth of the tax, plus a certain percentage for each day of delay.

Each car owner must register his vehicle (TC) in accordance with the procedure established by law, and regularly pay the corresponding transport tax. The subtleties of calculating this mandatory payment are regulated by regional laws on transport tax, specifying the terms, benefits and base rates within the limits outlined by the provisions of Chapter 28 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation). The question "How to calculate the tax on a car?"

The vehicle owners themselves are obliged to control the correct calculation of the vehicle tax, as well as to provide timely changes in information related to car ownership and documents confirming the right to a tax benefit.

Calculation of vehicle tax

The amount of automobile transport tax is determined using a standard formula. The number of horsepower (hp) indicated in the technical passport of the car is sequentially multiplied by the current tax rate, and then by a coefficient calculated as the ratio of the number of full months of car ownership to the total number of months in a year, that is, to 12.

Example 1.

Let's say we are the owners of a Renault Logan car, the engine power is 75 horsepower and we live in the Moscow region. The transport tax rate in Moscow and Moscow Region for today is 12 rubles. Then the cost of transport tax for 1 year will be:

12 rubles x 75 horsepower = 900 rubles.

Example 2.

Let's say we own a VAZ Priora car for 9 months and live in Moscow. The Moscow rate is 12 rubles per hp. The power of the car is 98 horsepower. Then the cost of transport tax for 9 months will be:

RUB 12 x 98 HP x ((we own a car for 9 months) / (12 months a year)) = 882 rubles.

Car tax is paid only for the period in which the car was registered to a specific owner. For a month of transport transfer from one owner to another, only one owner pays.

The month of car ownership, when calculating the coefficient, is considered complete if the car

• registered with the traffic police from the 1st to the 15th day;
• or removed from the register after the 15th.

In other cases, the month of registration of a car or its removal from registration will be taken into account when calculating the transport tax for the other party to the purchase and sale transaction ().

Transport tax on a luxury car

The formula for calculating the transport tax on a car, the cost of which is more than 3 mil. rub. and if you own it for more than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)

Calculation of tax on cars, the cost of which is more than 3 mil. rub. and if owned for less than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing coefficient)

Increasing coefficient (Chapter 28, Article 362 of the Tax Code of the Russian Federation):

1.1 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which has passed from 2 to 3 years;
1.3 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which has passed from 1 to 2 years;
1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of issue of which no more than 1 year has passed;
2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;
3 - in relation to passenger cars with an average value of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;
3 - for passenger cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

Online vehicle tax calculator

You can also use the transport tax calculator on the website of the Federal Tax Service (FTS) of Russia.

Horse power tax rates

The tax rate on a car is determined by the target laws of the constituent entities of the Russian Federation, but does not go beyond the limits established by Article 361 of the Tax Code of the Russian Federation, and depends on:

• engine power in hp with.;
• region;
• can be differentiated taking into account the category, age and environmental class of the vehicle.

For very expensive cars with a price of 3 million rubles or more, additional, increasing, coefficients () are used. In some cases, such a coefficient triples the tax amount. The lists of models and brands of machines that fall under the effect of increasing coefficients are annually updated by the Ministry of Industry and Trade of the Russian Federation.

table. Transport tax rates in Moscow and Moscow region.

For other regions of Russia, you can find out the transport tax rates.

Video: How the vehicle tax is calculated

Transport tax incentives

According to most regional laws, veterans and invalids of the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers are exempted from paying car tax. Even representatives (one of two parents) of large families are included in the list of Muscovites who are entitled to benefits.

But in St. Petersburg, only one of the parents of a family with at least four minor children can take advantage of this privilege, and a number of citizens will be able to use the established privilege only if their vehicle is domestically produced and has an engine with a capacity of up to 150 liters. with.

Terms of payment of car tax

Car tax is paid at the place of registration of the car, and in the absence of such, at the place of residence of the vehicle owner.

1. Individuals must pay tax on cars no later than December 1(), based on the tax notification received from the Federal Tax Service along with the completed payment document.

Late payment of vehicle tax will result in a default interest.

IMPORTANT! The tax authorities calculate the transport tax, taking into account the data on state registration car. If the car owner is not eligible for preferential tax exemption, then, having not received a tax notification by December 1, the owner of the car must inform the territorial tax office of the vehicle he has and receive the document necessary to pay the car tax.

ON A NOTE! Only on the basis of a certificate from the internal affairs bodies that the car is on the wanted list, the tax inspectorate can suspend the calculation of the car tax and continue it from the month of return, if the car is found and returned to the owner.

2. Legal entities calculate the transport tax themselves, and make quarterly advance payments (one fourth of the total). If the tax is calculated on expensive car, included in the special list of the Ministry of Industry and Trade, then advance payments are paid immediately, taking into account the required multiplying coefficient. At the end of the year, the rest of the tax must be paid by February 1 of the year following the reporting year, that is, before the deadline for the submission of annual tax returns established by law.

Online check

It will not be possible to find out the amount of transport tax by the state registration number of the car. All data is available only when providing information about the owner of the vehicle.

Car tax liens can be clarified online, through the official websites of government agencies.

1. Personal account of the taxpayer, acting on the website of the Federal Tax Service... You will need to enter an individual taxpayer number (TIN) and password.

First, you will have to activate the service when you personally appear at the tax office, where after registering the application, you will be given an access password recorded in the registration card, the login will be the taxpayer's TIN. When the deadline for calculating tax on a car comes, its amount can be checked using the "Accrued" link by selecting the appropriate taxation object (car). Until the tax is calculated, the results can be viewed in the "Overpayment / debt" column.

2. Portal of State Services, by last name, first name, patronymic and insurance number of the individual personal account (SNILS) of the payer... You will first have to register by entering personal data in the appropriate fields (full name, date and place of birth, residence address and e-mail, etc.)
Then you need to fill out an application for providing information on tax debt. Information is provided free of charge, no later than 5 working days, since the system forwards the request to the Federal Tax Service.

3. The website of the Federal Bailiff Service allows you to find out about overdue transport tax debts... Without preliminary registration, by entering in the appropriate search lines the full name, date of birth of the debtor and selecting the desired region from the list.

Transport tax is paid annually by all car owners. For individuals the amount of car tax is calculated by the tax office, however, citizens must control the correctness of these calculations on their own.

If inaccuracies are found, taxpayers are obliged to inform the Federal Tax Service of the mistakes made and the need to make appropriate changes. Thanks to the development modern technologies, it is possible to clarify and correct the calculations received from the tax authorities not only with a personal appearance at the tax office or by sending registered letters by mail, but also online, via Personal Area payer of taxes.