Transport tax calculator. How to calculate car tax on horsepower. Car tax, how to check online by owner's last name

Like all other regions of Russia, transport tax Moscow for 2016 year pays on the basis of its separate law. Let's take a look at its features. Moreover, the deadline for the deduction of this tax in Moscow is coming.

Main Document

Law of the city of Moscow No. 33 "On transport tax" was adopted on July 09, 2008. This is fundamental for Moscow law on transport tax for 2016 year. Because it sets:

• rates;
• payment procedure;
• payment terms;
• privileges.

It's interesting that Law of the city of Moscow on transport tax in 2016 year has not changed. Moreover, the Moscow deputies made the latest amendments to it at the beginning of 2015. This means that for Moscow car owners - businesses and individuals - the same rules apply.

As seen, transport tax in Moscow for 2016 for individuals and legal entities establishes the same regulatory document. Let's take a look at some of his key points.

Payment Deadline

Paragraph 1 of Article 363 of the Tax Code of the Russian Federation says that the procedure and terms for deducting transport tax, as well as advance payments on it, for organizations are established by a regional law.

So here it is: deadline for payment of transport tax in Moscow for 2016 year - 05 February 2017. However, according to the calendar, it will be Sunday - a day off. Therefore, the deadline automatically switches to 02/06/2017 - Monday.

Besides, for legal entities in Moscow transport tax for 2016 year does not provide for the deduction of advance payments. This speaks, among other things, of a fairly solid financial basis for the Moscow budget.

Do not confuse the deadline for paying transport tax in Moscow with the deadline for submitting a declaration on it. The last one is a little shorter and ends on February 1, 2017 inclusive.

Read also Do large families pay transport tax

As for ordinary car owners - individuals, as well as individual entrepreneurs, for them, the tax deduction period for their vehicles is strictly regulated by the Tax Code of the Russian Federation: for 2016 - until December 01, 2017 (clause 1, article 363 of the Tax Code of the Russian Federation).

Actual transport tax rates for 2016: Moscow

For Moscow transport tax table for 2016 year is given in Article 2 of the Metropolitan Law. Here are the rates for it in relation to the most common transport facilities (see table).

It's no secret that Moscow transport tax rates for 2016 year and generally keeps at the highest level in comparison with other regions of Russia.

A vehicle tax is a tax on the ownership of a vehicle. The following modes of transport are subject to taxation:

• Cars
• Motorcycles
• Buses
• Snowmobiles
• Boats, yachts, motor boats, jet skis
• Airplanes, helicopters

While the vehicle is registered, the owner is charged tax, regardless of its use. The obligation to pay this tax lies with both individuals and legal entities.

The vehicle tax calculator will help you quickly calculate the amount of tax for your car, motorcycle, motorboat or other vehicle.

Transport tax calculation

The amount of transport tax includes the following factors:

• Region of vehicle registration.
• The period of ownership of the vehicle (if it is necessary to calculate the tax for an incomplete year).
• Vehicle type.
• Vehicle engine power.

Additionally, for cars whose price is above 3,000,000 rubles, a special coefficient is applied.

Vehicle tax calculation formula:

Sum = R × P × (m / 12) × K rep

where
R - rate,
P - vehicle power in horsepower,
m - the number of months of ownership in a year,
K pov - increasing factor.

The rate is determined by the type of vehicle, capacity and region of registration. The rates are set by the subjects of the Russian Federation and in different regions they can differ significantly.

Procedure and terms for payment of transport tax

Usually, the tax service sends a notification in paper form to the mail of the owner of the vehicle. This notice lists the tax rate and amount for each vehicle. A receipt for payment through the bank is also attached.

More advanced citizens can get information about the accrued taxes in the taxpayer's personal account on the official website of the Federal Tax Service and immediately pay it, for example, using a bank card. We recommend that you do not wait for a paper receipt, but get access to the taxpayer's personal account (how to do this is described on the website of the Federal Tax Service) and pay the tax without violating the deadlines. A paper receipt may not arrive at all for some reason.

The transport tax must be paid before December 1 of the year following the estimated one. So, the tax for 2019 must be paid before December 1, 2020.

For legal entities

In some regions, there may be reporting periods equal to quarters, after which it is necessary to pay advance payments for transport tax.

The payment deadline for the year also depends on regional policy, but this deadline cannot be earlier than February 1 of the year following the settlement one.

Increasing coefficients for expensive cars

For cars whose cost is more than 3 million rubles, multiplying coefficients are provided:

Cancellation of transport tax

A few years ago, talks began about the abolition of the transport tax in Russia as such and its inclusion in the cost of fuel. To date, no decisions have been made in this regard.

Each owner of a car, registered in the prescribed manner, is obliged to pay annually a tax for each horsepower of his car - it is correctly called transport.

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

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

As you know, in Russia there is an intensive 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 by 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 that the owners of vehicles pay goes to the formation of road funds.

From this we can conclude that the more money comes to the region's budget from the tax on horsepower, the more money is invested in roads. This can be seen in large cities - Moscow, St. Petersburg. Although, for example, such a big city as Saratov cannot boast of very good roads.

How is car tax calculated?

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

• multiply the amount of horsepower by the base rate.

If the car was deregistered, for example, in September, then the formula takes the following form:

• HP quantity multiplied by the base rate and multiplied by (number of months of ownership in a 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 given rates for cars, but there are rates for motorcycles, trucks, buses, yachts and aircraft.

It would seem that the amounts should not come out the largest, 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 the subject 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. Let's give examples.

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

For vehicles with engines over 250 hp the rate for Moscow is 150 rubles, so the amounts will be much larger - from 37,500 rubles and more. In other regions, 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 for strength.

Who is entitled to benefits?

The categories of beneficiaries can also vary significantly in different regions of Russia, but there are categories that, with absolute certainty, may not pay transport tax in any region of the country:

• invalids of the first and second groups;
• parents of children with disabilities;
• 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-powered 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, persons affected by the accident at the Chernobyl nuclear power plant, owners of vehicles manufactured before 1990, as well as with a power of not more than 80 hp, may not pay. Exempt from taxation and veterans of various military conflicts (Afghanistan, Chechnya).

All those who fall under one category or another are completely exempt from paying. There are also 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 do you need to 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, tax for 2016 must be paid. 30 days before the end date, you should receive a printout in the mail with the exact amount. If not, then there are several options:

• come to the tax office in advance and receive 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 payments 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.

From faithful transport tax calculation for 2016 the year depends not only on the correct filling out of the declaration for this tax by organizations, but also on the need to submit a “clarification”, pay extra tax and, possibly, penalties with a fine. We'll tell you how to avoid it.

Individuals and Sole Proprietors

Ordinary people - owners of vehicles, as well as individual entrepreneurs, calculation of transport tax according to the declaration do not, because on the basis of paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, this report is not filled out and not submitted. The tax authorities themselves calculate the transport tax payable for them based on data from the traffic police.

As for businessmen, they are fully subject to the reporting and payment of transport tax rules that apply to ordinary individuals. Even if the merchant uses the vehicle to make a profit.

Thus, for these categories of persons calculation of the transport tax declaration for 2016 a year replaces the notification from the IFTS with its payment.

However, individuals and individual entrepreneurs have the opportunity to check whether the inspection has correctly calculated the transport tax. This will help a special service on the official website of the Federal Tax Service of Russia - transport tax calculator for 2016 year and other periods:

Further calculation of transport tax in 2016 calculator will do almost instantly. If there are serious discrepancies with the amount according to the tax notice, then it makes sense to contact the Federal Tax Service to resolve this issue.

Organizations

Unfortunately, companies tax calculator in the calculation of transport tax for 2016 a year will not help, since they submit a declaration in which they reflect the result of their calculations.

Clause 1 of Article 362 of the Tax Code of the Russian Federation established for legal entities transport tax calculation for 2016 year on its own. And not only the final tax, but also the amounts of advance payments on it for the I-III quarters of the past year.

First, the organization makes calculations in Section 2 for each of its vehicles, and then transfers the data to Section 1 to calculate the final tax. At the same time, for calculation of the transport tax rate for 2016 the year (line 140) is taken from the regional law on this tax at the location of the vehicle.

You don't have to go far: On the official website of the Federal Tax Service there is a special service that will help you find the right law.

1. Taxpayers-organizations calculate the amount of tax and the amount of the advance tax payment on their own. The amount of tax payable by taxpayers who are natural persons is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles in the territory of the Russian Federation.

2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the relevant tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpaying organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

The amount of tax is calculated taking into account the increasing coefficient:

1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 2 to 3 years have passed;

1.3 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed;

1.5 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;

2 - in relation to 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 cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;

3 - in relation to cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

In this case, the calculation of the periods specified in this paragraph begins from the year of manufacture of the corresponding passenger car.

The procedure for calculating the average cost of passenger cars for the purposes of this Chapter is determined by the federal executive body responsible for the development of state policy and legal regulation in the field of trade. The list of cars with an average value of 3 million rubles or more, subject to application in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body in the Internet information and telecommunication network.

The amount of tax calculated at the end of the tax period by taxpayers-organizations in respect of each vehicle with a maximum permitted weight of more than 12 tons, registered in the register, is reduced by the amount of the fee paid in respect of such vehicle in this tax period.

If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is assumed to be zero.

Information from the register is submitted to the tax authorities annually by February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized to control and supervise taxes and fees.

2.1. Taxpaying organizations shall calculate the amounts of advance tax payments after the expiration of each reporting period in the amount of one-fourth of the product of the relevant tax base and the tax rate, taking into account the multiplying factor specified in paragraph 2 of this article.

3. In case of registration of a vehicle and (or) removal of a vehicle from registration (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the calculation of the amount of tax (the amount of advance tax payment) is made taking into account the coefficient determined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.

If the registration of the vehicle took place before the 15th day of the corresponding month inclusive or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (deletion) is taken as a full month registration) of the vehicle.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.

4. No longer valid.

5. Has expired.

6. When imposing a tax, the legislative (representative) body of a subject of the Russian Federation shall have the right to provide for certain categories of taxpayers the right not to calculate and not to pay advance tax payments during the tax period.