Transport tax in 2022: main changes in Our Country

Transport tax is an annual fee from individuals and legal entities that own vehicles and, above all, cars. It refers to regional taxes and is established by the laws of the constituent entities of the Federation on tax (Chapter 28 of the Tax Code of the Federation). Simply put, in Our Country, all owners of cars (and also motorcycles, yachts, airplanes) – citizens and companies – pay transport tax. And the regions set the amount of tax themselves: Bashkiria has one rate, Chelyabinsk region has a second rate, and Moscow has its own.

– Taxpayers’ money for transport tax is not sent to the federal budget, but left in the regions. They are used to build schools, roads and other local purposes,” says candidate of legal sciences, lawyer Gennady Nefedovsky.

In Our Country, the transport tax appeared in 1991 (the law “On Road Funds in the Federation” dated October 18). Funds received from transport taxes go to the maintenance, repair and reconstruction of roads.

How transport tax is calculated

The transport tax rate is calculated according to the formula:

Tax amount = Tax rate * Tax base * (Number of months of ownership / 12) * Increasing factorт

The tax rate depends on engine power, vehicle capacity, vehicle category and year of manufacture. It can vary depending on the region – from 100 to 1 rubles can be taken from each horsepower of a passenger car (with an engine up to 25 hp).

The tax base is the horsepower of the engine.

Multiplier tied to the cost of the car and its age. All passenger cars more expensive than 3 million rubles are subject to an increased tax. It is not necessary for an ordinary car owner to know his coefficient – the tax office will calculate everything, taking into account the prices that the Ministry of Industry and Trade transfers to it. Once a year, this department compiles a list of cars more expensive than 3 million. Car enthusiasts call it a “luxury tax.” Here is the list for the 2021 vehicle tax that will be paid in 2022.

Это важно! In 2022, the government decided to raise the “luxury tax” bar to 10 million rubles. That is, the multiplying factor applies only to cars more expensive than 10 million rubles, although earlier it was valid for cars from 3 million rubles. It is not yet known whether this installation will be rolled back in 2023 or new borders will be introduced.

The coefficients look like this:

Please note that in the table next to the price of the car, the age of the car is also indicated. After this period, for example, three years for “swallows” more than 3 million rubles, the multiplying factor is not applied.

Note that due to a sharp rise in car prices in 2022, the Federal Tax Service plans to adjust the multiplying coefficients for personal cars worth more than 3 million rubles. The bill is currently being considered by the State Duma. Probably, the adjustment will affect the cars, the list of which was proposed by the Ministry of Industry and Trade. Note that they want to adjust the coefficient only for cars purchased in 2022.

Transport tax rates

– The transport tax is determined by each region independently. The tax code has general rates for everyone, but the regions can change them, for example, reduce or increase, but no more than ten times, – says Judge KP Gennady Nefedovsky.

For example, this is how the tax rate in Moscow looks like, tied to the power of the car.

Here are the transport tax rates for cars in St. Petersburg:

KhMAO has its own calculations:

In Tatarstan, there are such:

The easiest way to find out the transport tax in your city is to use the calculator on the tax website. Enter the region, engine power, tenure and get a calculation.

Vehicle tax relief

Federal and regional exemptions apply to the transport tax.

Federal benefits for transport tax:

• disabled persons are exempted from it for specially equipped cars or for cars received from social security, with a capacity of up to 100 horsepower.
• Heroes of the USSR and the Federation, Socialist Labor, full holders of the Orders of Glory and some others, veterans of the Great Patriotic War, veterans of military operations, liquidators of the accident in Chernobyl and at the Mayak plant – for cars with engine power up to 150 horsepower inclusive, motor boats with power engine up to 20 “horses” inclusive, motorcycles and scooters with engine power up to 35 horsepower inclusive.
• parents of three or more minor children do not pay transport tax on cars and buses with engine power up to and including 150 horsepower.
• one of the parents (legal representatives) of a disabled child, if there is a conclusion on the presence of medical indications for the purchase of a car in accordance with an individual rehabilitation program, in relation to cars with an engine power of up to 150 horsepower inclusive;
• electric cars up to 150 horsepower inclusive.

There are also regional incentives. For example, in Moscow there are benefits for veterans, people with disabilities of groups I and II, and one of the parents in a large family.

For detailed information on tax benefits in your region, see the help of the Federal Tax Service, or call the tax contact center – 8 (800) 222-22-22.

How to pay vehicle tax

There are several ways.

1. Come to the bank with a receipt and go to the cashier or use an ATM. You will need to enter the data from the receipt.
2. Through the portal of State Services.
3. Website of the tax service of the Federal Tax Service of Our Country. Use the “Pay taxes” service or use your personal account, if you have one.
4. In your bank’s smartphone app. You need to enter the index of the payment document, which is indicated on the tax notice.

Be sure to keep all payment receipts. It is convenient if they are in electronic form. If the payment suddenly does not go through, you can present tax proof. This will help you avoid penalties and fines.

Terms of payment of transport tax

— Transport tax is paid before December 1 of the following year. In case of non-payment, the taxpayer is charged a penalty, – says lawyer Gennady Nefedovsky.

Payment deadline (for 2021) for citizens (individuals): no later than December 1.12.2022, XNUMX.

Payment term (for 2021) for companies (legal entities): no later than December 5.02.2022, XNUMX.

Payment deadline (for 2022) for citizens: no later than 1.12.2023 year

Due date (for 2022) for companies: no later than December 5.02.2023, XNUMX.

Popular questions and answers

Answers questions from readers of Healthy Food Near Me PhD in Law, lawyer Gennady Nefedovsky: