Transport tax in 2021: table, rates, changes

Transport tax is a tax for owning a vehicle. The following types 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 tax amount for your car, motorcycle, motor boat or other vehicle.

Who should pay transport tax

The tax is paid by organizations and individuals, including individual entrepreneurs, for whom cars or trucks are registered with the State Traffic Inspectorate.
Also, transport tax is paid by companies and individuals (including individual entrepreneurs) who own registered self-propelled vehicles (tractors, excavators, tractors), helicopters, motor ships, boats, yachts, motor boats and other water and air vehicles. Fill out and submit your transport tax return for 2021 for free online

IMPORTANT

As for water transport, non-self-propelled (towed) vessels - barges, platforms, floating docks, etc. are also subject to tax. But in relation to trailers for land vehicles, there is no need to pay tax, even if the trailer is equipped with a motor necessary for the operation of the equipment installed on it (letter of the Ministry of Finance dated 02.16.11 No. 03-05-05-04/03).

Do I have to pay tax on quadcopters? It all depends on the maximum take-off weight of the aircraft. According to subparagraph 1 of paragraph 1 of Article 33 of the Air Code of the Russian Federation, official registration is required if the specified mass of the “drone” exceeds 30 kg. Unmanned civil aircraft with a maximum take-off weight from 0.25 kg to 30 kg inclusive are not subject to state registration, but registration (clause 3.2 of Article 33 of the RF Civil Code).

This difference in terminology is significant for transport tax purposes. As mentioned above, only registered vehicles are subject to it. Therefore, in relation to “drones” with a take-off weight from 0.25 kg to 30 kg, there is no need to pay transport tax (letter of the Federal Tax Service dated 02/11/19 No. BS-4-21 / [email protected] ).

ATTENTION

Evasion of registration of a vehicle (vehicle) will not relieve its owner from the need to remit transport tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 06/07/12 No. 14341/11).
Fill out waybills indicating the route and mandatory details in a special service

What benefits are there for motorcyclists?

The establishment of various benefits for motorcycle owners is also the prerogative of the constituent entities of the Russian Federation. Regional authorities can fully or partially exempt both individual organizations and individuals from paying motorcycle tax.

To familiarize yourself with the conditions for providing benefits to motorcycle owners in your region, just find the law on transport tax of the region (territory) in any search engine and carefully read the corresponding section. Such documents are in the public domain.

For legal entities

At the federal level, the list of benefits for organizations is limited: if a motorcycle is used for operational, military or similar work, then it is not subject to taxation.

At the level of a constituent entity of the Russian Federation, organizations of various types can be exempt from taxation: religious, educational, medical and others.

If you are interested in learning about how legal entities pay tax on different types of transport, then read this article.

For individuals

Categories of individuals who are entitled to tax benefits on motorcycles are defined at the federal level:

1. participants in hostilities during the Second World War;
2. heroes of the USSR and Russia;
3. persons awarded Orders of Glory 1-3 degrees;
4. disabled people and WWII veterans;
5. disabled people and military pensioners who took part in hostilities in other periods (including participants in hostilities in Chechnya);
6. legal guardians, trustees, adoptive parents or one of the natural parents of a disabled child;
7. disabled people of group 2;
8. owners of vehicles with an engine capacity of up to 70 liters. With.;
9. one of the adoptive parents or parents in a large family;
10. liquidators of the consequences of man-made accidents - at the Chernobyl nuclear power plant, Mayak PA, as well as those exposed to radiation during testing of military, space equipment, and nuclear weapons.

The list of beneficiaries can be expanded by the laws of the constituent entities of the Russian Federation.

If you are an individual and find yourself on the list, you need to contact the Federal Tax Service of your area with an application in the established form and documents confirming your right to the benefit. This can be done by visiting the inspection, or in your personal account through the State Services service or on the website https://www.nalog.ru/rn77/about_fts/el_usl/.

Starting in 2021, you may not need to provide supporting documents. In this case, the Federal Tax Service will independently make a request to the authorities that have the necessary information.

Main changes in transport tax for 2021

Let us remind you: starting from 2021, organizations have a new responsibility. They must report to the Federal Tax Service about available benefits for transport tax using a special form (approved by order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected] ; see “Approved application form for benefits for organizations on transport and land taxes ").

Previously, such a statement was not required - all information about benefits was reflected directly in the tax return. The Federal Tax Service clarified that applications need to be submitted only for tax periods starting from 2020. For previous years, as well as for periods during 2020 (for example, if the company was liquidated or reorganized), a separate application for benefits is not required (letter dated 09.12.19 No. BS-4-21 / [email protected] ).

ATTENTION

There is no deadline for applying for benefits. But, obviously, it is better to do this before the date of tax payment or the first advance payment on it. Therefore, if an organization has a tax exemption (advance payments) for 2021, then it is advisable not to delay submitting the application. Although, we note that the Federal Tax Service does not object to a later filing of the application (in 2022), that is, after paying the tax and receiving from the Federal Tax Service a message about the calculated (without benefit) amount of tax (letter of the Federal Tax Service dated December 3, 2019 No. BS-4- 21/ [email protected] ; see “The Federal Tax Service told how organizations can apply benefits for transport and land taxes from 2021”).
Apply for benefits in 2021 online Apply for free

There is no need to submit a transport tax return for 2020 in 2021. It was canceled by Federal Law No. 63-FZ dated April 15, 2019 (see “Amendments to the Tax Code of the Russian Federation on “property” taxes: cancellation of declarations on transport and land taxes, new rules on benefits for individuals”). This is precisely why the introduction of a separate statement of benefits is connected.

Another change will affect owners of expensive cars. When calculating the tax for 2021, they must take into account the new list of cars for which increasing coefficients are applied (see “The list of expensive cars for calculating the transport tax for 2021 has been published”).

IMPORTANT

Organizations independently calculate advance payments and taxes at the end of the year and enter them into the budget within the established time frame. Starting from 2021, tax officials also determine the amount of tax (based on the information they have) and send out messages to organizations in the form approved by Order of the Federal Tax Service dated July 5, 2019 No. ММВ-7-21 / [email protected] .
The message is sent no later than 6 months after the tax payment date. If the taxpayer believes that the inspectors calculated the tax incorrectly, he can express his disagreement. In this case, you need to send explanations and supporting documents to the Federal Tax Service. Receive notifications from the Federal Tax Service about the amount of transport tax and automatically generate payments for payment according to the message data

Transport tax table

There is no single rate for transport tax. Each subject of the Russian Federation has its own rates (but in most cases they cannot differ from the rates established in the Tax Code of the Russian Federation by more than 10 times). The rate depends on the type of vehicle (land, water, air), whether it has a motor and its power.

Information on current transport tax rates in a particular region can be found using a special service on the Federal Tax Service website. To do this, you need to indicate in the appropriate fields information about the tax period (the year for which the tax is paid) and the region. After this, you need to click the “Find” button and follow the “More details” link (located opposite the information about the regional law that appears).

Legal basis of taxation

Transport tax is one of the types of property fiscal payments that citizens pay on receipts from the tax service , without delving too deeply into the intricacies of taxation. Questions arise when the payment amount is significantly higher or lower than what the owner of a similar vehicle pays.

How correctly the Federal Tax Service inspectors make calculations, whether the owner is overpaying or, conversely, whether a debt for previous years will arise if an error is discovered - this is just a small list of questions that require answers. Let's look at the specifics of the legislation on this topic.

The rules for calculating and paying transport tax are regulated by Chapter 28 of the Tax Code of the Russian Federation . It lays down the principles for collecting payments. Subjects of the Russian Federation develop their own laws that determine the taxation process on their territory. Issues within the jurisdiction of regional legislative bodies are determined by Chapter 28 of the Tax Code of the Russian Federation . In particular, the constituent entities of the Russian Federation independently determine:

• tax rates within the limits established by federal legislation;
• preferential categories of payers;
• maturity dates of obligations.

This leads to a variety of tax standards for the payment in question in different regions.

Increasing coefficients for calculating transport tax

The tax on expensive cars is calculated taking into account the increasing coefficient (clause 2 of Article 362 of the Tax Code of the Russian Federation). It amounts to:

• 1.1 - for passenger cars worth from 3 million to 5 million rubles. inclusive, from the year of manufacture of which no more than 3 years have passed;
• 2 - for passenger cars worth from 5 million to 10 million rubles. inclusive, from the year of manufacture of which no more than 5 years have passed;
• 3 - for passenger cars worth from 10 million to 15 million rubles. inclusive, from the year of manufacture of which no more than 10 years have passed, as well as in relation to passenger cars costing from 15 million rubles, from the year of manufacture of which no more than 20 years have passed.

The list of such cars for 2021 is posted on the website of the Ministry of Industry and Trade. When using this list, please note that some of them have additional restrictions. We are talking about the column “Number of years that have passed since the year of issue” of the table. For example, for BMW M240i xDrive cars with a 2,998 cc petrol engine. see, the coefficient is applied only if 2 to 3 years inclusive have passed from the date of issue.

How to determine the number of years that have passed since the car was manufactured? The Tax Code of the Russian Federation does not contain clear explanations in this regard. In practice, two approaches to calculating the age of cars have been developed.

The first is based on the explanations given in the letter of the Federal Tax Service dated 03/02/15 No. BS-4-11 / [email protected] It says that when calculating the transport tax for 2014 in relation to a 2011 car, the number of years that have passed since the year of its manufacture, is 4 years. That is, the number of years that have elapsed since the year of manufacture of the car is determined in whole years. Therefore, the age of a car just released by a factory is one year (for the period before the end of the calendar year in which it was manufactured).

This means that the transport tax for 2021 for an expensive car in 2021 must be calculated taking into account the fact that the number of years that have passed since the year of its manufacture is 1 year. Such a car falls into the category “from 1 to 2 years inclusive” as defined in the list. Therefore, you will have to apply a multiplying factor.

The second approach is also based on official explanations. The letter of the Ministry of Finance dated 06.11.14 No. 03-05-04-01/28303 (brought to the attention of the tax authorities by the Federal Tax Service letter dated 07.07.14 No. BS-4-11 / [email protected] ) states that when calculating transport tax for 2014 year for a 2014 car, the number of years that have passed since the year of its manufacture will be no more than 1 year.

It turns out that for a 2021 car, the number of years that have passed since the year of its manufacture will be no more than 1 year. Consequently, such a car does not fall into the “from 1 to 2 years inclusive” category defined in the list, and when calculating the tax for 2021, an increasing factor is not required.

Unfortunately, there is no arbitration practice on this issue. Therefore, the taxpayer will have to decide for himself which of the above approaches to apply when calculating the age of the car. You can also contact the tax authority at the place of registration with a written request about the procedure for calculating transport tax in relation to a specific car (subclause 1, clause 1, article of the Tax Code of the Russian Federation). Following this clarification will exempt you from tax liability and will become the basis for non-accrual of penalties (subclause 3, clause 1, article 111 and clause 8, article of the Tax Code of the Russian Federation).

Receive requirements and send requests to the Federal Tax Service via the Internet

How to pay?

You can pay your invoice without leaving your home. To do this, you should use the Sberbank online service or the State Services portal. This option significantly saves time and nerves.

You can also contact the bank directly and pay the bill using the details. Payment is made in rubles, kopecks are rounded to an even amount.

In rare cases, a situation may arise when the receipt does not arrive. There is a simple solution to this problem. You need to contact the Federal Tax Service directly to find out the amount charged, then receive a receipt and pay for it in a convenient way.

Transport tax benefits

Just like rates, benefits are determined at the level of constituent entities of the Russian Federation. Article 361.1 of the Tax Code of the Russian Federation, which is called “Tax benefits,” establishes only a general procedure for their use. In particular, it says that in order to apply the benefit, the taxpayer needs to submit an application to the Federal Tax Service. However, if an application for a benefit is not submitted, tax authorities must apply it independently based on the data available to them.

IMPORTANT

Individual entrepreneurs pay transport tax like ordinary individuals.
This means that they must remit the transport tax based on the payment notice received from the tax office. It will include tax for no more than three years preceding the year in which the notice is sent. Tax authorities receive information for calculations from the authorities that register vehicles. If during the period of ownership of the vehicle the individual entrepreneur has not received a notice of tax payment, it is necessary to inform the inspectorate about the subject of taxation. Generate a payment invoice for payment of tax (penalties, fines) in one click based on the request received from the Federal Tax Service

The Tax Code contains a list of vehicles for which you do not have to pay tax at all. This is not about a benefit, but about the exclusion of a vehicle from the object of taxation (clause 2 of Article 358 of the Tax Code of the Russian Federation). This means that such transport does not need to apply for a benefit - the tax exemption is automatic.

Thus, throughout the entire territory of the Russian Federation you can avoid paying tax if the vehicle is wanted or the search has been stopped. The tax does not need to be transferred from the month the search began. In this case, the fact of theft (theft) is confirmed by a document issued by the police (State Traffic Safety Inspectorate) or information that the Federal Tax Service receives through interdepartmental information exchange (Article of the Tax Code of the Russian Federation). Also see: “When are stolen vehicles not subject to tax?”

Also not subject to tax are tractors, self-propelled combines of all brands and special vehicles (milk tankers, livestock tankers, vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, technical maintenance). The exemption is valid if vehicles are registered to agricultural producers and are used for agricultural work.

Submit a free notification of the transition to the unified agricultural tax and submit tax reports

In addition, fishing sea and river vessels, as well as vessels registered in the Russian International Register of Vessels, are not subject to the tax. Organizations and individual entrepreneurs that carry out passenger and (or) cargo transportation do not have to pay tax for passenger and cargo sea, river and aircraft vessels that they own (under the right of economic management or operational management).

Tax benefits

The authorities of the constituent entities of the Russian Federation independently determine the preferential categories of taxpayers, as well as the amount of the benefit. Usually these are socially vulnerable segments of the population and distinguished persons:

• citizens affected by disasters;
• pensioners;
• WWII veterans;
• large families;
• disabled people, etc.

The list of citizens who have the right to reduce or not pay tax is contained in the laws of the constituent entities of the Russian Federation on transport tax, or special laws on the benefits provided (for example, the law of the Moscow region “On preferential taxation in the Moscow region”).

For individuals , the benefit is usually provided only for one vehicle . If a citizen owns a car and a motorcycle or several motor vehicles, he or she should independently choose for which transport unit to reduce (not pay) the fee. To receive benefits, physical persons must provide the tax authority with an application and supporting documents.

Legislators give legal entities the right to reduce or not pay taxes if organizations provide services that are socially significant for the region . For example, they provide jobs for people with disabilities, provide medical care, etc.

The list of preferential categories of taxpayers can be clarified at the tax authority at the location of the transport.

Calculation of transport tax in 2021

Tax must be paid only for those months when the vehicle was registered to the taxpayer. In this case, the calculation is carried out monthly and in full months, while registration can take place on any day. In this regard, the following rules have been established.

If the car is registered from the 1st to the 15th day of the month inclusive, then this month is taken as a full month. And if registration took place between the 16th and the last day of the month, then this month is not taken into account when calculating the tax.

When registration is terminated, the situation is reversed. If a car is deregistered from the 1st to the 15th of the month inclusive, then no tax is paid for that month. And if the date of deregistration falls on the period from the 16th to the last day of the month, then the tax will have to be paid for the full month (clause 3 of Article 362 of the Tax Code of the Russian Federation).

Regional laws for organizations may establish advance payments. In this case, at the end of each reporting period (first, second and third quarters), an amount equal to ¼ of the product of the tax base and the tax rate, taking into account the increasing coefficient (clause 2.1 of Article 362 of the Tax Code of the Russian Federation), is paid.

An example of calculating transport tax in 2021

The organization owns two cars. Truck with engine power 300 hp. s., which was purchased and registered on March 16, 2021. And a passenger car with an engine power of 205 hp. s, which was purchased in the previous tax period. This machine is included in the list of expensive ones (cost from 3 million to 5 million inclusive).

Based on regional law, the tax rate for a truck is 100 rubles/hp, and for a passenger car - 50 rubles/hp. With. The tax base is the engine power in horsepower. Regional law establishes advance tax payments.

Let's calculate the tax on a truck.

Since the car was purchased in mid-2021, you need to determine the number of months for which tax is paid. Since the registration date falls on the 16th day of the month, this means that the month of registration (March) is not taken into account when calculating the tax. And in January and February the organization did not have a car.

Thus, for the first quarter the amount of the advance payment is not formed, since the ownership coefficient (Q) for this period will be 0/3, that is, it will be equal to zero. For the second and third quarters you will need to pay 7,500 rubles (1/4 × 300 hp × 100 rubles/hp). And you will have to pay the same amount at the end of the year, since the annual Kv will be 9/12 or 0.75. (300 hp × 100 rub./hp × 0.75 - 7,500 rub. × 2) = 7,500 rub.

Let's calculate the tax on a passenger car.

Kv will always be equal to one, since the car was in the possession of the company throughout 2021. An “expensive” coefficient of 1.1 must be additionally applied to the amount of tax and advance payment.

It turns out that for each quarter the organization will pay 2,819 rubles. Here's the calculation: 1/4 × 205 hp. × 50 rub./hp × 1.1 = 2,818.75 rub.; According to the rules of paragraph 6 of Article of the Tax Code of the Russian Federation, this amount is rounded up to the full ruble. The tax at the end of the year will be 11,275 rubles (205 hp × 50 rubles/hp × 1.1). Therefore, you will have to pay an additional 2,818 rubles (11,275 rubles – 2,819 rubles × 3).

In total, for two cars the organization must pay:

• for the first quarter - 2,819 rubles (0 + 2,819).
• for the second quarter - 10,319 rubles (7,500 + 2,819)
• for the third quarter - 10,319 rubles (7,500 + 2,819)
• at the end of the year - 10,318 rubles. (7,500 + 2,818).

The total amount of transport tax for 2021 will be 33,775 rubles (22,500 rubles + 11,275 rubles).

Table 1. Base rates and cost of maintaining a motorcycle.

Transport tax reporting in 2021

The “transport” declaration for 2021 needs to be submitted only to those companies that were reorganized or liquidated before the end of this year (see “Tax officials reported which organizations must submit a transport tax return for 2021”). “Interim” declarations (calculations) based on the results of reporting periods are not provided.

From January 1, 2021, Article 363.1 of the Tax Code of the Russian Federation, which establishes the obligation to submit a “transport” declaration, ceases to apply (clause 3 of Article 3 of the Federal Law of April 15, 2019 No. 63-FZ). Therefore, there is no need to submit reports at the end of 2021 and later periods.

IMPORTANT

For individual entrepreneurs, no reporting on transport tax is provided.
Fill out and submit your transport tax return for 2021 for free online

Deadlines for payment of transport tax

From 2021, the payment deadline is the same for the entire country: organizations transfer the tax until March 1 of the next year (Clause 68 of Article of the Federal Law of September 29, 2019 No. 325-FZ). This rule began to apply with the payment of taxes for 2021.

Individual entrepreneurs must pay the amount of tax specified in the notice no later than December 1 of the following year.

Advance payments for transport tax are made only by organizations and only in those regions where these payments have been introduced by the relevant law. Starting from 2021, the transfer deadline has become uniform for the entire country - advance payments must be made no later than the last day of the month following the expired reporting period (clause 1 of Article 363 of the Tax Code of the Russian Federation).

Summary

Transport tax on motorcycles is paid in accordance with the provisions of the Tax Code and legislative acts of the constituent entities of the Russian Federation. Regional laws determine the main indicators for calculation - rates, benefits, payment terms . The motorcycle transport tax calculator will help determine the amount of payment in 2021, however, when using it, it is important to take into account the relevance of the calculation mechanism.

We hope the information presented will be useful to all motorcycle enthusiasts. Good luck on the roads!