The increasing transport tax coefficient for 2018-2019 is used when calculating transport tax on expensive cars. We will describe the procedure for applying the increasing coefficient in this article.
Increasing transport tax coefficient - what is it?
An increasing coefficient of transport tax (TN) was introduced into the Tax Code of the Russian Federation in 2014. It applies to certain categories of vehicles (VVs) and depends on the average cost of the car and its age.
So, paragraph 2 of Art. 362 of the Tax Code of the Russian Federation provides for the following coefficients (for 2018-2019):
- 1.1 - for passenger cars with an average cost of 3 to 5 million rubles. inclusive, from the year of manufacture of which no more than 3 years have passed;
- 2 - for passenger cars with an average cost of 5 to 10 million rubles. inclusive, from the year of manufacture of which no more than 5 years have passed;
- 3 - for passenger cars with an average cost of 10 to 15 million rubles. inclusive, from the year of manufacture of which no more than 10 years have passed, as well as passenger cars with an average cost of more than 15 million rubles, from the year of manufacture of which no more than 20 years have passed.
The procedure for calculating the average cost is determined by the Ministry of Industry and Trade of Russia. He also posts on his website on the Internet a list of passenger cars with an average cost of 3 million rubles, the tax on which must be calculated with an increasing coefficient. You can track updates to the list of the Ministry of Industry and Trade on the department’s website.
The age of the car is determined taking into account the year of its manufacture (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-04/1817).
Note that it is important to know the size of the increasing coefficient only for tax payers - organizations, since they calculate the tax independently (clause 1 of Article 362 of the Tax Code of the Russian Federation). For “physics” the coefficient will be applied by the inspectorate.
For information on how to fill out a declaration based on the results of 2018, read the material “We fill out the transport tax return for 2018” .
Increasing transport tax coefficient in 2018-2019
The increasing coefficient for transport tax should be taken into account when calculating not only the amount of tax for the year, but also advances for it (clause 2.1 of Article 362 of the Tax Code of the Russian Federation).
Read more about the procedure for calculating transport tax in the article “How to calculate the transport tax on a car?” .
If an expensive car is registered to your company, before calculating the transport tax, check:
- Is your car included in the list posted on the website of the Ministry of Industry and Trade? Use only the current list (it is updated annually).
- Does the period of use of the car exceed the period established in the Tax Code of the Russian Federation for the purposes of applying the increasing coefficient? When calculating the period, it is necessary to start with the year the car was launched from the assembly line and end with the year for which the tax is paid (letter of the Federal Tax Service of Russia dated March 2, 2015 No. BS-4-11/3274@).
If at least one of the conditions is not met, the increasing factor is not applied.
To find out whether an increasing coefficient is applied to the tax if the car is not listed in the list published by the Ministry of Industry and Trade, read the material“How to pay transport tax if an expensive car is not on the list of the Ministry of Industry and Trade?” .
If the conditions are met, when calculating transport tax on a passenger car with an average cost of more than 3 million rubles. you need to apply the formula:
TN = TP op × K p,
where TP op is the amount of transport tax calculated according to general rules(the product of the tax base by the tax rate and the vehicle ownership coefficient);
K p - increasing coefficient.
It is also necessary to pay tax taking into account the increasing coefficient in cases where the description of the model (version) for the corresponding brand of passenger car in the list of the Ministry of Industry and Trade contains less or more information compared to information from the State Traffic Safety Inspectorate (letter of the Federal Tax Service dated July 18, 2017 No. BS-4-21 /14024@).
Results
An increasing factor for transport tax is applied if the car is indicated in the list of the Ministry of Industry and Trade and the period of use of the car does not exceed the period established in the Tax Code of the Russian Federation for the purposes of applying the increasing factor.
List of expensive cars with an average cost of over 3 million rubles. updated annually on the website of the Ministry of Industry and Trade no later than March 1. If the vehicle is not on this list, the increasing coefficient does not participate in the calculation of transport tax.
Companies must submit a transport tax return for 2015 by February 1, 2016. In this article you will find recommendations for filling out the declaration, examples and a form.
Sample of filling out a transport tax return for 2015. Section 2
IN line 020 OKTMO code is indicated.
IN line 030- vehicle code. For a passenger car the code is 51004, for a truck - 52001 (see Appendix 5 of the procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99).
IN line 040 You must provide the machine identification number. It can be viewed in the PTS or car registration certificate. The same documents indicate the make and number of the car (registration plate) - they are indicated in lines 050 And 060 .
The tax base ( line 070) is the amount of horsepower. This data is also indicated in the vehicle title and registration certificate.
IN line 080 The “unit of measurement of the tax base according to OKEI” for horsepower is set to 251 (see Appendix 6 to the Procedure for filling out the transport tax declaration).
On line 090 The environmental class is indicated. IN line 100- the number of years that have passed since the car was manufactured. Lines 090 and 100 need to be completed only if in your region the amount of tax depends on the environmental class or age of the car. If not, then you need to put dashes in the lines.
IN line 110 you should indicate the number of complete months of ownership of the car. For example, you need to put 12 if you have owned the car for a year. The months in which you registered or deregistered the vehicle are considered complete.
IN line 120 The company's share in the right to the car is indicated as a fraction. If the vehicle belongs only to her, then you need to write down “1----/1----”.
IN line 130 the ownership coefficient (Kv coefficient) is indicated - this is the number of months in line 110, divided by 12. For example, if you owned the car for 10 months, then the Kv coefficient is 0.8333 (10 months: 12 months).
IN line 140 indicates the tax rate that applies in the region. As a reminder, rates may vary depending on engine power, gross tonnage, vehicle category and year of manufacture.
IN line 250 You must indicate the amount of transport tax to be paid.
Transport tax return for 2015 for legal entities: Section 1
In section 1 of the transport tax declaration there are three identical blocks for amounts for different OKTMO ( line 020). If all your cars are registered in one municipal formation, then fill out one block. And if in different ones, but all these codes are in the department of one Federal Tax Service, then several.
IN line 021 transfer the amount from line 250 of section 2.
IN lines 023-027 indicate the advance payments that were accrued for the first, second and third quarters. Let us remind you that in 2015 advance payments for expensive cars had to be calculated taking into account increasing factors.
Sample of filling out a transport tax return for 2015. Section 1
- An example of filling out a transport tax return for 2015 (download in Excel)
- Transport tax declaration form (download in Excel)
Where to submit your transport tax return for 2015
Reporting must be submitted to the Federal Tax Service of the parent company or separate division- depending on where the car is registered.
If the company changed its address and inspection during the year, you need to check the address in the PTS. If the address in the PTS has not changed, it is better to clarify the information with the previous inspection. If the transport tax card remains there, you will need to send the declaration to the old inspectorate. If not, then you need to submit the declaration to a new inspection. But you should check with the inspectors whether they received the card from the old Federal Tax Service, whether OKTMO has changed, etc.
Starting from 2014, when paying transport tax in the territory Russian Federation An increasing factor has been introduced for some cars. In this article we will tell you about the increasing transport tax coefficient and help car owners determine the amount of payment without errors.
Increasing transport tax coefficient in 2018
The size of the increasing factor depends on the average cost of the car and the year of manufacture. Determination of the average cost of a car is regulated by Order of the Ministry of Industry and Trade of Russia dated February 28, 2014 No. 316 “On approval of the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation.”
Table of increasing coefficients
The amount of transport tax on expensive cars calculated taking into account the increasing coefficient (clause 2 of Article 362 of the Tax Code of the Russian Federation):
| Size of the multiplying factor | Average car cost | Vehicle age |
| 1,1 | 3,000,000 – 5,000,000 rubles | 2-3 years |
| 1,3 | 3,000,000 – 5,000,000 rubles | 1 – 2 years |
| 1,5 | 3,000,000 – 5,000,000 rubles | up to 1 year |
| 2 | 5,000,000 – 10,000,000 rubles | up to 5 years |
| 3 | 10,000,000 – 15,000,000 rubles | up to 10 years |
| 3 | from 15,000,000 rubles | up to 20 years |
In accordance with clause 2 of Article 362 of the Tax Code of the Russian Federation, the age of a car is calculated from the year of manufacture, and not from the moment of purchasing the car at a car dealership.
Example 1. Calculation of transport tax for an Audi Q7 quatro diesel passenger car with an engine capacity of 2967 cc. will be carried out taking into account the increasing coefficient:
- from the date of purchase to 1 year – 1.5;
- 1-2 years – 1.3;
- 2-3 years – 1.1.
Increasing coefficient in different regions
The increasing coefficient for all regions of the Russian Federation is the same, but the transport tax may differ from region to region. This is due to the fact that transport tax is a regional tax regulated by authorities local government. Considering the differences between regions in terms of transport tax, the final amount of transport tax, taking into account the increasing coefficient, will also be slightly different.
In this regard, before you start calculating the transport tax on an expensive passenger car, you need to contact the local tax authorities to clarify the tax rate and regional benefits. If the Federal Tax Service makes a calculation for individuals and notifies them of payment, then legal entities must independently calculate the transport tax in order to pay advance payments and tax at the end of the tax period.
Calculation of the average cost of a car
To obtain information about what increasing factor to apply to a passenger car and, as a result, error-free calculation of transport tax, it is necessary to calculate the average cost of the car. The calculation of the average cost is regulated by Order No. 316 of the Ministry of Industry and Trade of Russia dated February 28, 2014. Based on of this document It is possible to calculate the average cost of cars:
- produced in the territory of the Russian Federation (or an authorized person of the manufacturer is present in the territory of the Russian Federation);
- not produced in the territory of the Russian Federation (the authorized person of the manufacturer is not present in the territory of the Russian Federation).
| The car was produced in the Russian Federation | The car was not produced in the Russian Federation |
average car cost coefficient of reduction of the catalog price of a car in ruble equivalent the amount of recycling fee and import customs duty for a similar car |
Calculation of transport tax taking into account the increasing coefficient
Once the average cost of a car has been calculated and an increasing coefficient has been established, you can begin to calculate the transport tax. For this purpose, it is necessary to resort to the following formula:
It is necessary to understand that, in accordance with clause 3 of Article 362 of the Tax Code of the Russian Federation, there are some features when determining the number of months of car ownership:
- if the car is registered with the traffic police after the 15th day or deregistered before the 15th day, this month is not taken into account when calculating the transport tax;
- if the car is registered with the traffic police before the 15th day or deregistered after the 15th day, this month will be taken into account when calculating the transport tax.
Example 2. Krylov V.V. registered my car on March 18, 2016 - when calculating the transport tax for 2016, March is not taken into account. Vorobyov V.V. deregistered the car on September 17, 2016 - September will be taken into account when calculating the transport tax for 2016.
An example of calculating transport tax with an increasing coefficient
On the balance sheet of ABV LLC there is a passenger car Audi Q7 quatro 2015, diesel, engine capacity 2967 cc, power 233 hp. Transport tax will be calculated for 2016. This car was purchased from an official dealer in the Russian Federation, and therefore the average cost can be calculated as follows:
- 3050000 + 3250000 = 3150000 rubles
- The increasing factor will be 1.3
- Tax rate 7.5
- The amount of transport tax will be 233 * 7.5 * 1.3 * 12 = 27261 rubles
ABC LLC will pay transport tax by transferring advance payments at the end of the reporting periods: 27261 / 4 = 6815.25 rubles
When and where is the multiplying factor used?
Errors in using the multiplying factor
If the tax authorities are involved in calculating transport tax for individuals, legal entities carry out this procedure independently. At the same time, it is very important in this case not to make mistakes, so as not to end up among the debtors for unpaid transport tax, because even if the tax is paid partially, it is still the taxpayer’s obligation to in this case will be considered unfulfilled.
Common mistakes include the following:
| Errors | Explanation |
| Incorrect vehicle age | In accordance with clause 2 of Article 362 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated 03/02/2015 N BS-4-11/3274@, the period for calculating the number of years begins with the year of manufacture of the car. For example: a car worth 4,000,000 rubles was produced in 2013. In 2016, the increasing coefficient for the transport tax does not apply to this vehicle, because the number of years that have passed since the car was manufactured is 4 years. |
| The car was not found in the List of vehicles of the Ministry of Industry and Trade for which an increasing coefficient was introduced, therefore the increasing coefficient was not calculated | If a car is not found in the List of the Ministry of Industry and Trade, but due to its age and cost it should be subject to an increasing coefficient, failure to apply the coefficient will be considered an error resulting in underpayment of transport tax. The Ministry of Industry and Trade has developed a method for calculating the average cost of a car, using which it is possible to make calculations both for a car whose dealer is located in the Russian Federation, and for a car whose dealer is not present in the Russian Federation. If there is no dealer in the Russian Federation, data on the recommended retail price can be obtained from such catalogs as “Audatex”, “DAT”, “Kelley Blue Book”, “Mitchel”, “Motor”, “Canadien Black Book”, “Schwacke” . |
| The increasing factor does not apply to advance payments for transport tax | In accordance with clause 2.1 of Art. 362 of the Tax Code of the Russian Federation and the Federal Law of November 4, 2014 No. 347-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”, the calculation of the amounts of advance payments by taxpayer organizations must be made taking into account the increasing coefficient. |
Category “Questions and Answers”
Question No. 1. I purchased a 2015 Audi Q7 quatro, diesel, engine capacity 2967 cc, power 233 hp. in February 2016 for 1,500,000 rubles. Will an increasing factor be applied to my car if the cost does not exceed 3,000,000 rubles? The purchase and sale agreement specifies the price of the car.
At the time of tax calculation, your car will be 2 years old. A car of this make and model is listed in the List of the Ministry of Industry and Trade. The average cost of a car can be calculated by obtaining the necessary information from an Audi dealer located in the Russian Federation. According to available information from the dealer, the cost of your car will exceed 3,000,000 rubles, and therefore an increasing coefficient will be applied to the transport tax. The data specified in the purchase and sale agreement is not taken into account when calculating transport tax. Regulates this question Article 362 of the Tax Code of the Russian Federation.
Question No. 2. Clause 2 of Article 262 of the Tax Code of the Russian Federation refers to taxpayers-organizations. Does the increasing factor apply to expensive cars owned by individuals?
All owners of expensive cars are required to pay transport tax using an increasing coefficient. The only difference is that individuals pay transport tax calculated by the tax authorities, while legal entities make their own calculations. Payment individuals is made once a year after receiving the notification, and legal entities make advance payments and payment of tax after filing the declaration.
Question No. 3. I purchased a 2015 Audi Q7 quatro passenger car, diesel, engine capacity 2967 cc. in 2017. Does this mean that I will pay the increase factor for 2017 as for a car up to 1 year old?
The period for calculating the number of years of a car begins not from the moment of sale, but from the year of manufacture of the car. Thus, the transport tax for 2017 must be calculated taking into account the age of the car, namely 3 years. Starting from 2018, the increasing coefficient for transport tax will not be applied to your car.
Budgetary institutions in many cases only use vehicles, not being considered their owners, but are required to pay. Meanwhile, the procedure for filling out a transport tax return in 2015 differs from that used previously.Regional features of transport tax calculation
The tax period for transport tax is a calendar year (Article 360 of the Tax Code of the Russian Federation). For organizations, reporting periods (I, II and III quarters) can also be established, after which it is necessary to calculate and pay advance payments for transport tax. As a rule, the legislative authorities of the constituent entities of the Russian Federation exercise the right not to establish reporting periods. Moreover, such a norm is directly fixed in the relevant regional law. Otherwise, the reporting periods provided for in paragraph 2 of Article 360 of the Tax Code of the Russian Federation apply in the region, and penalties are charged for non-payment of tax based on the results of the reporting period.
Unlike individuals, legal entities in all regions of the Russian Federation independently calculate the amount of transport tax to be transferred to the budget. The list of vehicles that are recognized as subject to transport tax is given in paragraph 1 of Article 358 of the Tax Code of the Russian Federation. It includes:
- ground (cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and crawler, snowmobiles, motor sleighs);
- air (planes, helicopters, etc.);
- water (motor ships, yachts, sailing ships, cutters, motor boats, jet skis, non-self-propelled (towed) vessels, etc.).
The list of objects not subject to transport tax is given in paragraph 2 of Article 358 of the Tax Code of the Russian Federation. In budgetary institutions, non-taxable objects, as a rule, include vehicles, which:
- belong to the right of operational management to federal bodies executive power, where military and (or) equivalent service is provided for by law;
- are wanted, subject to documentary confirmation of the fact of their theft (theft) by a certificate of theft issued by the internal affairs bodies.
Taxpayers submit to the tax authority the original certificate of theft (letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07/475@). In this case, transport tax is not paid:
- from the month following the month of theft (letter from the Federal Tax Service of Russia in Moscow dated February 21, 2011 No. 16-15/015742);
- during the search period (months of the theft and return of the car are included in the period the vehicle is in the possession of the taxpayer).
Since transport tax is a regional tax, not only the reporting deadlines, but also the tax rates, as well as the procedure and timing for its payment are established by the legislative acts of the constituent entities of the Russian Federation (Article 356 of the Tax Code of the Russian Federation). Also, legislative (representative) authorities in the regions may provide special grounds for the application of such benefits.
Payment of transport tax and advance payments on it is made by taxpayers to the budget at the location of vehicles (clause 1 of Article 363 of the Tax Code of the Russian Federation). The location of the vehicle is recognized as the place of its state registration, and in the absence of such, the location of the owner of the property (Clause 5 of Article 83 of the Tax Code of the Russian Federation).
The amount of tax payable to the budget of the corresponding subject of the Russian Federation is determined for all vehicles located on the territory of this subject of the Russian Federation. The specifics of calculating transport tax are set out in the Methodological Recommendations for the application of Chapter 28 “Transport Tax” of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21/177 (hereinafter - Guidelines for transport tax).
Changes in the tax base for transport tax
Typical mistakes when calculating transport tax
A list of typical violations of the legislation on taxes and fees is published on the official website of the Federal Tax Service of Russia. In terms of calculating transport tax, the following are identified as typical errors:
- non-calculation of tax due to concealment (incomplete reflection in reporting) of taxable items (vehicles);
- underestimation of vehicle power when determining the tax base;
- incorrect application of transport tax rates in accordance with the laws of the constituent entities of the Russian Federation, including in connection with incorrect determination of engine power (in accordance with the vehicle passport);
- violation of the procedure for calculating tax amounts and advance payments (incorrect tax rates, incorrect application of coefficients).
As audit practice shows, accountants of institutions often erroneously do not charge tax on vehicles:
- written off from the balance sheet, but not deregistered with the registering authority;
- not used on public roads, but registered with the relevant authorities.
According to the position of the Ministry of Finance of Russia, set out in letters dated April 9, 2010 No. 03-05-04-04/08, dated July 23, 2010 No. 03-05-05-04/16, transport tax is not imposed on vehicles that are not vehicles registered in the prescribed manner, including those not registered with a legal entity, that constitute the state (municipal) treasury.
Operations for calculating and paying transport tax
Accounting for transactions for the calculation and payment of transport tax (including advance payments for tax) is carried out using account 0 30305 000 “Calculations for other payments to the budget” (clause 263 of Instruction No. 157n). For separate accounting of transport tax, the institution has the right, on the basis of paragraph 1 of Instruction No. 157n, to enter an additional analytical code into the synthetic account code 303 05. In accounting, calculations for the calculation and payment of transport tax are recorded in the following entries:
At the same time, an entry is made in off-balance sheet account 18 “Disposal of funds from the institution’s accounts.”
Expenses for the payment of transport tax by budgetary institutions in accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n) are included in Article 290 “Other expenses” of the KOSGU.
Declaration of transport tax 2015. Reporting for 2014
Starting with reporting for 2014, the transport tax declaration form, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99@, is valid as amended by the order of the Federal Tax Service of Russia dated April 25, 2014 No. ММВ-7-11 /254. In particular, the barcodes on the title page and section 1 of the declaration have changed: respectively, from “05406012” to “05407019” and from “05406029” to “05407026”. There are no other changes in these parts of the declaration (clause 1.2.1 of Order No. ММВ-7-11/254).
The main amendments were made to section 2 of the declaration (Appendix No. 1 to Order No. ММВ-7-11/254). This section reflects the indicators on the basis of which transport tax is calculated. For example:
- type of vehicle and its characteristics;
- the number of years that have passed since the year of issue;
- number of months of ownership;
- tax benefits.
These and other amendments are highlighted for clarity in the example appendix.
An example of filling out a transport tax return for 2014
The budgetary institution is located in the Moscow region. On the balance sheet is a VAZ-2115 passenger car with an engine power of 72 hp. The car was purchased in February 2014 and registered with the traffic police in the same month.
Therefore, the regulation of a number of taxation elements falls within the competence of the constituent entities of the Russian Federation.
It is the legislative assemblies of the constituent entities that establish the car tax rates (within the limits of the Tax Code of the Russian Federation), the procedure and terms for its payment. They have the right to determine preferential categories of those who do not pay transport tax, as well as the grounds for applying benefits. At the same time, Article 357 of the Tax Code of the Russian Federation establishes a preferential category that is valid throughout the entire territory of the Russian Federation (introduced by Federal Law No. 310-FZ of December 1, 2007). Namely, the organizers Olympic Games and the 2014 Paralympic Games are exempt from payment of transport tax in respect of vehicles owned by them and used in connection with the organization of the Games.
Article 358 of the Tax Code of the Russian Federation includes among the objects of taxation, in addition to the most types of vehicles (cars), the majority of all other land, air and water vehicles registered in the prescribed manner.
Not subject to transport tax:
Rowing boats and motor boats with low-power engines (no more than 5 horsepower);
Passenger and cargo sea, river and aircraft belonging to organizations whose main activity is passenger or cargo transportation;
Tractors, combines and other specialized vehicles used for agricultural work and registered to agricultural producers;
Vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authority.
Passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities, are also not recognized as an object of taxation.
The determination of the tax base depends on how the vehicle is driven. If the vehicle has an engine, the tax base is determined as the power of this engine in horsepower (hp) (subclause 1, clause 1, article 359 of the Tax Code of the Russian Federation). The only exception is made in relation to air vehicles for which the thrust of a jet engine is determined - for them the tax base is the passport total passport static thrust of all jet engines at take-off mode in terrestrial conditions in kilograms of force.
How is the tax base determined for vehicles that do not have an engine?
for water towed vehicles for which the gross tonnage is determined, as the gross tonnage in register tons.
for other air and water vehicles - as a unit of vehicle.
The tax period for transport tax is the calendar year, the reporting period (for organizations) is the first, second and third quarters (Article 360 of the Tax Code of the Russian Federation). Legislative assemblies subjects of the Russian Federation have the right to equate organizations to individuals in this regard and not establish reporting periods.
Transport tax rates
Transport tax for 2015 is payable based on the following tax rates(basic rate range indicated):
passenger cars - from 2.5 rubles. (engine power less than 100 hp) up to -15 rub. (engine power over 250 hp) per 1 hp;
motorcycles and scooters - from 1 rub. (engine power less than 20 hp) up to 5 rubles. (engine power over 35 hp) per 1 hp;
buses - 5 rubles. (engine power up to 200 hp inclusive) and -10 rubles. (engine power over 200 hp) per 1 hp;
trucks - from 2.5 rubles. (engine power less than 100 hp) up to -8.2 rub. (engine power over 250 hp) per 1 hp;
other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (for each horsepower) - from 2.5 rubles. (for 1 hp;
snowmobiles, motor sleighs with engine power (per horsepower) - from 2.5 rubles. (engine power less than 50 hp) up to -50 rub. (engine power over 50 hp) per 1 hp;
boats, motor boats and other water vehicles with engine power (per horsepower) - from 10 rubles. (engine power less than 100 hp) up to -20 rub. (engine power over 100 hp) per 1 hp;
yachts and other motor-sailing vessels with engine power (per horsepower) - from 20 rubles. (engine power less than 100 hp) up to -40 rub. (engine power over 100 hp) per 1 hp;
jet skis with engine power (per horsepower) - from 25 rubles. (engine power less than 100 hp) up to -50 rub. (engine power over 100 hp) per 1 hp;
non-self-propelled (towed) vessels for which gross tonnage is determined (for each registered ton of gross tonnage) - 20 rubles;
airplanes, helicopters and other aircraft with engines (for each horsepower) - 25 rubles;
airplanes with jet engines (for each kilogram of thrust) - 20 rubles;
other water and air vehicles that do not have engines (per vehicle unit) - 200 rubles.
Data base rates automobile tax can be adjusted by the laws of the constituent entities of the Russian Federation in the direction of decrease or increase (Article 361 of the Tax Code of the Russian Federation).
How will the amount of tax payable be affected if the car is registered (deregistered) during the tax period? In this case, a reduction factor is applied to the tax amount calculated for the tax period as a whole, which is the ratio of the total number of months during which the car was registered to the taxpayer to the number of calendar months in the tax (reporting) period. In this case, the month of installation (withdrawal) is also included in the number of full months (Article 362 of the Tax Code of the Russian Federation).
Let's look at a specific example. N.S. On May 17, 2014, Bashmakov registered the purchased 170 hp car with the traffic police. In this case, the transport tax payable by Bashmakov for 2014 is calculated taking into account the coefficient 8/12 (where 8 is the number of months during which the car was registered, namely from May to December inclusive).
If a car is registered and deregistered within one month, a coefficient of 1/12 is applied.
Taxpayers who are individuals pay transport tax based on tax notice sent by the tax authority (Article 363 of the Tax Code of the Russian Federation). The payment deadline is indicated in the notification and cannot be set earlier than the date of receipt of the notification (Clause 4, Article 57 of the Tax Code of the Russian Federation).
From January 1, 2015, a provision comes into force according to which individuals must pay transport tax no later than October 1 of the year following the expired one. tax period(paragraph 3, clause 1, article 363 of the Tax Code of the Russian Federation). This provision applies already in 2014.