The essence of the transport tax is contained in the name itself: it is a tax on transport. The collection of this tax is necessary to maintain the road system (Chapter 28 of the Tax Code of the Russian Federation). That is, the accumulated funds from this tax are used to maintain the integrity of existing roads and the construction of new ones.
The concept of transport tax and its purpose
Taxpayers of this tax are vehicle owners (both individuals and organizations) . And vehicles are subject to taxation.
The transport tax exists to compensate for the damage that transport causes to the environment and directly to roads. Transport that is subject to tax:
- Cars and trucks;
- motorcycles;
- scooters;
- buses;
- aircraft;
- helicopters;
- motor ships, yachts;
- sailing ships;
- boats;
- snowmobiles;
- motor boats;
- jet skis.
Transport tax is paid on the territory of the constituent entity of the Russian Federation in whose territory it is established (that is, registered and put into effect).
Does it make sense to use a tax calculator?
On many websites you can find a calculator that allows you to calculate the amount of transport tax. Does it make sense to use such a calculator to calculate transport tax - 2022?
Of course, such a calculator gives some idea of the amount obtained as a result of calculations on it. However, this value may turn out to be very, very approximate, since the calculator available for the Russian Federation as a whole cannot always take into account the calculation features inherent in a particular region. In addition, it is always possible for non-standard situations not provided for by law to arise.
For examples of such situations, see the materials:
- “Officials told us when there is no need to pay transport tax”;
- “The benefit for heavy trucks will disappear if it is not the owner who pays to Platon”;
- “The Federal Tax Service has changed its opinion on paying transport tax on expensive cars.”
Calculation of transport tax
The amount of transport tax depends directly on the characteristics of the vehicle (object of taxation), in particular on the power of its engine. The principle is: “The more powerful the car, the higher the tax . There are standard rates and regional rates, which are set in rubles per 1 unit of horsepower.
| Car power | Rate (rub. per 1 horsepower) |
| Up to 100 horsepower | 2,5 |
| 100 - 150 horsepower | 4 |
| 150 - 200 horsepower | 5 |
| 200 - 250 horsepower | 6,5 |
| More than 250 horsepower | 8,5 |
The formula itself by which transport tax is calculated did not change in 2018 and is still calculated as follows:
tax rate * tax base * increasing coefficient.
What is the tax base? This is the base, which is determined by the engine power in horsepower. It is indicated on the vehicle registration document.
There are situations when the owner sells his car without waiting for the end of the tax period (that is, the vehicle was in his ownership for less than 1 year). In this case, the former owner will have to pay the transport tax in full, taking into account the increasing coefficient (number of months of ownership / number of months in a year).
Increasing factor. Applies not only to new vehicles, but also to used ones. Let's look at the variation of the increasing coefficient in the table:
| Cost of the car (million rubles) | “Age” of the vehicle (number of years since the year of manufacture) | Increasing factor |
| 3-5 | Less than 3 years (inclusive) | 1.1 |
| 5-10 | Less than 5 years (inclusive) | 2 |
| 10-15 | Less than 10 years (inclusive) | 3 |
| More than 15 | Less than 20 years (inclusive) |
Every year, no later than March 1 of the current tax period, the Ministry of Industry and Trade of the Russian Federation publishes a list of cars that fall under the definition of “expensive” vehicles. This list can be seen by going to the official website of the Ministry of Industry, in the “Lists and Registers” section. An increasing factor is applied to the entire list of luxury cars.
If the owner of the vehicle does not have a multiplying factor for calculation, and he has been the owner of movable property for more than a year, then the tax payment formula is reduced to the calculation:
tax base * tax rate.
Parameters that determine the tax calculation process
The basis of the transport tax calculation procedure is a standard operation in which the tax base is multiplied by the rate. The features here will be manifested in the following:
- the tax base may vary depending on the type of transport and be expressed: in power - in horsepower (for vehicles with an engine, except for an air jet);
- thrust of a jet engine (engines) - in kilograms of force (for air jet transport);
- gross tonnage - in tons (for non-propelled water transport);
- the very fact of having a vehicle (for other transport), i.e. each unit of such transport becomes the base;
Tax calculation is carried out by the taxpayer himself, if he is a legal entity, or by the Federal Tax Service, if the tax payer is an individual (including individual entrepreneur).
Taking these features into account, the legal entity will also calculate tax advances if the region has not waived reporting periods and, accordingly, the payment of advances upon their completion. The amount of the advance for the next quarter will be ¼ of the tax amount calculated according to the above rules. The amounts of advances accrued during the year will be taken into account when determining the final tax payment amount. Owners of heavy trucks are exempt from advance payments.
For formulas for calculating tax and advances for it, see the material “How to calculate transport tax for the year?”
Features and differences of payment of transport tax for organizations and individuals
Transport tax rates are the same for both individuals and organizations. However, the main difference between the system is that tax is assessed to individuals by a specialized body, while organizations are required to calculate the amount of transport tax and advance payment themselves.
Typically, notifications to taxpayers begin to arrive in mid-summer. If tax authority specialists send a notification by mail to an individual by registered mail, then it is considered received after 6 days (clause 4 of Article 52 of the Tax Code of the Russian Federation). If the letter has not arrived and the recipient is not aware of the amount of his payment, then he can find out its approximate amount on the official website of the Federal Tax Service of the Russian Federation. The service is called “Tax calculator – Transport tax calculation”. The user's region is automatically determined on the electronic page. However, if necessary, it can be changed. To calculate the tax payment, you must enter the required data indicating the benefits that the citizen has.
Note! Calculating transport tax using this service is for informational purposes only!
The tax period for both individuals and legal entities is 1 year. Individuals and Individual Entrepreneurs must pay transport tax no later than December 1 of the year following the reporting year. In simple words, the payer must pay the tax for 2017 by December 1, 2022. The deadline for payment of transport tax for legal entities is set at the regional level, but not earlier than February 1 of the year following the reporting year. Unlike individuals, organizations must also make advance payments (no later than the 10th day of the second month following the reporting period).
We remind you! Ignorance of the amount of the tax payment or simple forgetfulness of the taxpayer does not relieve him from responsibility and consequences (the accrual of fines and penalties)!
An individual becomes a transport tax payer from the day the vehicle is registered in his name. A citizen must pay tax at the place of his registration (clause 5 of Article 83 of the Tax Code of the Russian Federation).
If the owner of the vehicle changes his place of residence, and, accordingly, his registration, he is obliged to report these changes to the department of the tax authority according to his previous registration. The same rule applies to organizations (for their legal addresses). Article 85 of the Tax Code of the Russian Federation states that an organization is obliged to re-register all its vehicles at a new legal address within 10 days. And after that, you will have to pay transport tax at the new place of registration (letter No. BS-4-21/18669 dated September 19, 2017).
Transport tax for legal entities – payment deadlines in 2018
As a rule, the deadlines for transferring TN for reporting periods are approved before the last day of the next calendar month. For example, in the Rostov region. advances for the 1st, 2nd and 3rd quarters must be paid before 05/03/18, 07/31/18, 10/31/18. Moreover, if the last date of the month falls on a weekend or official holiday, the payment date is shifted to the first working day.
The final payment for TN for 2022 must be made by legal entities no earlier than 02/01/18. The deadlines adopted by the regional authorities are mandatory for all taxpayers. In case of violation, penalties are charged on the amount of arrears in accordance with the requirements of tax legislation for each day of delay. How is transport tax calculated for legal entities? More on this below.
Transport tax in the regions
Chapter 28 of the Tax Code of the Russian Federation reflects the main provisions that relate to transport tax. However, this is not the only regulatory act regulating this tax.
All nuances, rules and exceptions of transport tax are reflected in regional legislative acts.
Each subject of the Russian Federation has the right to independently draw up regulations governing transport tax. They reflect transport tax calculation rates, benefits, terms and payment procedures. Local authorities have the right to change the tax rate, but not more than 10 times the basic values. If the region has not established other rates, then the basic tax rates established by the Tax Code of the Russian Federation (Article 361 of the Tax Code of the Russian Federation) will be applied in this region.
It turns out that for the same car its owner will pay different amounts of transport tax, depending on the place of its registration.
It is local authorities who determine which categories of citizens will benefit from benefits. As a rule, the preferential category always includes enterprises belonging to the municipality. As for individuals, these are citizens - disabled people, pensioners and large families.
The collected fees are sent to regional budgets. The amounts received constitute a decent percentage of all budget revenue items.
To obtain reliable information about what rates apply in a particular subject of the Russian Federation, you can use the electronic service on the official website of the Federal Tax Service. Thanks to this service, any user can study the regulations governing the regional transport tax, as well as familiarize themselves with the list of benefits provided. Algorithm for familiarizing yourself with basic data on transport tax in the regions:
- Go to the official website of the Federal Tax Service of the Russian Federation;
- At the bottom of the page, click on the “Electronic Services” link.
- Among the many items, find “Reference information on rates and benefits for property taxes”;
- Select the type of tax you are interested in;
- Select a tax period;
- Select the subject of the Russian Federation of interest from the list provided;
- Confirm your selection by clicking the “Find” button.
The resulting form will reflect the legal act regulating transport tax in a particular region. You can get acquainted with it in more detail by clicking the button of the same name. Next, the user will receive the most detailed information about rates, deadlines for paying taxes and advance payments (for both individuals and organizations), as well as about tax deductions, federal and regional benefits.
Let's consider the maximum and minimum values of tax rates for transport tax by region of the Russian Federation in 2018. As comparable indicators, let’s take passenger cars with an engine power of 100 horsepower and 150-200 horsepower.
How are the rules for calculating tax established?
The 2022 transport tax, as for the periods preceding it, is calculated based on the following rules:
- contained in the Tax Code of the Russian Federation (Chapter 28);
- introduced by the laws of the region (Article 356 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation for transport tax for 2022 establishes the principles for determining:
- the circle of taxpayers and the list of persons not included in their number (Article 357);
- types of transport subject to tax and objects not considered taxable (Article 358);
- what should be considered the tax base for each type of transport (Article 359);
- duration of tax and reporting periods (Article 360);
- the values of tax rates considered basic (Article 361);
- benefits introduced at the federal level (Article 361.1);
- rules for calculating tax and advances on it (Article 362);
- the procedure for making tax payments (Article 363);
- reporting rules (Article 364).
Regions may introduce the following in relation to the 2022 transport tax:
- own (additional to that specified in the Tax Code of the Russian Federation) list of benefits for it;
- their values of tax rates, focusing on their basic values and restrictions established by the Tax Code of the Russian Federation;
- your tax payment procedure (with or without advance payments);
- your deadlines for payment.
For information on how tax payment rules are established in the region, read the article “Advance payments for transport tax.”
The result of applying all the applicable tax rules in each region is that some of these rules turn out to be strictly defined and valid for the entire territory of the Russian Federation, while others may differ significantly for different regions. The latter gives the transport tax individual features that may be characteristic of one single region.
How to calculate transport tax?
Go to the “Transport tax calculation” page.
Before you begin, be sure to indicate the region where your car is registered. Otherwise the calculation will be incorrect:
Next, fill in the appropriate fields. Data for the fields can be found from the PTS (vehicle passport). Click "Next":
You can skip the next step if your car is cheaper than 3 million rubles. Otherwise, select your car make and model:
After clicking the "Calculate" button, you will see the amount to be paid.
Minimum rates by region
| Region | Passenger car with 100 horsepower | Passenger car with a power of 150-200 horsepower |
| Sverdlovsk region | 0 | 32,7 |
| Kabardino-Balkarian Republic | 0-7 | 35 |
| Kaliningrad region | 2,5 | 35 |
| The Republic of Ingushetia | 5 | 10 |
| Krasnoyarsk region | 5 | 29 |
| Republic of North Ossetia-Alania | 7 | 20 |
| Transbaikal region | 7 | 20 |
Maximum rates by region
| Region | Passenger car with 100 horsepower | Passenger car with a power of 150-200 horsepower |
| Republic of Bashkortostan | 25 | 50 |
| Mari El Republic | 25 | 50 |
| Vologda Region | 25 | 50 |
| Kursk region | 25 | 50 |
| Saint Petersburg | 24 | 50 |
| Republic of Tatarstan | 10-25 | 50 |
Rates in Moscow
| Engine power, l/s | Rate, rub. |
| Motor transport: | |
| Up to 20 l/s | 7 |
| from 20 – 35 l/s | 15 |
| More than 35 l/s | 50 |
| Passenger cars: | |
| Up to 100 l/s | 20 |
| from 100 to 125 l/s. | 25 |
| from 125 to 150 l/s | 35 |
| from 150 to 175 l/s | 45 |
| from 175 to 200 l/s | 50 |
| from 200 to 225 l/s | 65 |
| from 225 to 250 l/s | 75 |
| More than 250 l/s | 150 |
| Trucks: | |
| No more than 100 l/s | 15 |
| from 100 to 150 l/s | 26 |
| from 150 to 200 l/s | 38 |
| from 200 to 250 l/s | 55 |
| More than 250 l/s | 70 |
| Buses: | |
| No more than 110 l/s | 15 |
| from 110 to 200 l/s | 26 |
| More than 200 l/s | 53 |
| Vehicles on pneumatic or caterpillar tracks: | |
| For all types | 25 |
| Snowmobiles and petrol/motor sleds: | |
| Up to 50 l/s | 25 |
| Over 50 l/s | 50 |
| Water transport (small boats): | |
| Up to 100 l/s | 100 |
| More than 100 l/s | 200 |
| Sailing vessels, yachts and motor vessels: | |
| No more than 100 hp | 200 |
| More than 100 hp | 400 |
| Jet skis: | |
| Up to 100 hp | 250 |
| More than 100 hp | 500 |
| Non-propelled vessels (per 1 registered ton unit): | |
| For all types | 200 |
| Air transport (helicopters and airplanes): | |
| For all types | 250 |
| Jet aircraft (per unit kg of thrust): | |
| For all types | 200 |
| Other air and water transport without engines (per 1 vehicle): | |
| For all types | 2000 |
Main changes in transport tax since 2018
One of the most popular and discussed news in the coming year was the news about the “2022 tax amnesty.” Amnesty Law No. 436-FZ came into force on December 28, 2022. At the initiative of the President of the Russian Federation, citizens were forgiven tax debt accrued before January 1, 2015. An interesting fact is that all debts and penalties were written off automatically (the law did not require an application or personal presence of debtors at the tax authorities).
Another, no less discussed piece of news were changes to the transport tax, approved by Law No. 335-FZ of November 27, 2017 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.” Clause No. 68 of Article 2 of this Law states that the increasing coefficients for vehicles costing 3-5 million rubles (no more than 3 years have passed since the year of production) have been reduced.
From January 1, 2022, the coefficient for these categories of vehicles became 1.1. By the way, before the changes were adopted, the transport tax for the above categories of cars was applied depending on the age of the car. From 2022, for cars worth 3-5 million rubles, the increasing coefficient has been combined.
The standard transport tax rates across the country have not changed this year. There were only a few exceptions. For example, the local Duma of the Astrakhan region decided to increase rates for the following categories of vehicles ( Law of the Astrakhan region dated July 13, 2017 No. 38/2017-OZ ):
- buses and trucks with engine power exceeding 200 horsepower;
- motorcycles and scooters with an engine power of more than 35 horsepower.
And also in accordance with the Laws of the constituent entities of the Russian Federation, rates in the Republic of Mari El and the Pskov region have not changed significantly.
In 2022, changes also affected the tax return. Namely, its electronic form. The updated form of the transport tax declaration was approved by Order of the Federal Tax Service No. ММВ-7-21/668 dated December 5, 2016 . Now it does not require a taxpayer stamp.
On March 1, 2022, the list of “luxury” cars (worth more than 3 million rubles) was updated annually. As of April 26, 2022, the official website minpromtorg.gov.ru presents a list of 909 car brands that fall under the increasing coefficient.
A convenient innovation in 2022 is that now the taxpayer will be able to immediately indicate a tax benefit or deduction for a vehicle registered in the Platon .
What is the Plato system?
In 2015, a system was developed and put into operation that should cover budget losses for road repairs. But there is already a transport tax for these purposes; why and for whom was the Platon system created then?
This system is specialized for trucks. Namely, on heavy trucks weighing 12 tons or more. That is, trucks damage the road surface of federal highways and must compensate for this. The contribution to the system depends on the tariff rate and the kilometers traveled.
Interesting fact! The name of the system reflects its semantic purpose: Payment per ton - “Plato”.
Initially, truck owners paid both transport tax (in full) and transferred contributions to the system. That is, they bore a double financial burden. Don't forget about excise taxes on gasoline. Currently, the transport tax payment system for such cars has been improved.
From 2022, the amount of transport tax was allowed to be adjusted by the amount of contributions to the Platon system. If contributions to the system are equal to or greater than the amount for transport tax, then the taxpayer is generally exempt from the fiscal fee.
An exception is the situation when the taxpayer is the lessor, and the fee under the Platon system is paid by the lessee. Then the tax deduction is not provided to the taxpayer (letter of the Federal Tax Service of the Russian Federation dated February 17, 2017 No. BS-4-21/3029).
Currently, work is actively underway towards creating a unified control system for heavy trucks:
- Mass installation of special magnetic frames continues. These devices allow you to read truck license plates. And with the help of side cameras you can determine the exact dimensions;
- Heavy trucks are equipped with special equipment.
Parameters influencing the amount of transport tax
For legal entities, as well as for private car owners, transport tax is calculated based on the following parameters:
- Tax rate. It is established by local authorities independently on the basis of the basic values set out in Article 361 of the Tax Code of the Russian Federation. The only rule is that the regional rate cannot differ from the base rate enshrined in the Tax Code by 10 times or more (either up or down);
- The tax base. The power of the vehicle, expressed in horsepower, is taken as the base. It is for one horsepower that the tax rate is paid, the amount of which is determined by the local authorities of each region. If the vehicle operates on a reactive principle, then instead of horsepower, a kilogram of traction force is taken. The tax base for a vehicle without an engine takes into account one unit of equipment instead of power, that is, a fixed tax is taken for a specific type of equipment;
- Vehicle ownership time. This refers to the number of complete months during which the vehicle was used in the past calendar year. The number of these months is divided by 12. If the car was registered before the 15th day of the month (inclusive), then the full month of ownership will be taken into account. Accordingly, it will be taken into account entirely when determining the amount of transport tax;
- Increasing factor. Used if tax is assessed on an expensive car worth more than 3 million rubles. The more expensive the car and the newer it is, the more taxes you will have to pay for it. However, the cost of cars is not the price at which they were actually purchased. It is the average values calculated using a special formula that are taken into account. They are recalculated every six months and immediately published on the website of the Ministry of Industry and Trade.
Exceptions to the rules for paying transport tax
Just as there are exceptions to every rule, there are certain benefits to paying taxes. Depending on the region, transport tax benefits may vary from category to category. However, the main categories of citizens entitled to this relaxation are:
- Heroes of the Russian Federation;
- Citizens awarded the Order of Glory;
- Citizens exposed to radiation;
- Disabled people;
- Combat veterans;
- WWII veterans;
- Large families;
- Pensioners.
According to the capital’s Law “On Transport Tax” dated July 9, 2008 (as amended on July 12, 2022), Moscow pensioners are not provided with benefits for paying transport tax (with the exception of those pensioners whose car has a power of less than 70 horsepower).
However, in the regions, “discounts” for the payment of transport tax are provided. Old-age pensioners are entitled to a reduction of up to 80% of the tax amount, depending on where they live.
It is necessary to pay special attention to the fact that transport tax benefits are of a declarative nature!
That is, they are provided to pensioners only if they have submitted an application to the tax service. In this case, you need to provide the tax inspector with all the necessary documents. The application must indicate:
- Basis of right to benefit;
- Justify the status of a pensioner (write the number of the pension certificate);
- Passport details;
- Registration address;
- TIN number;
- State registration number of the vehicle.
A pensioner can declare his intention to receive a transport tax benefit in the following way:
- When contacting a tax authority office in person;
- Apply to the Federal Tax Service via mail;
- Through electronic services.
In the Russian Federation, benefits are universally provided to parents of disabled children who use transport (tax facility) to transport children to medical procedures. Disabled people who have received a specialized car from social protection are also entitled to similar benefits.
Organizers of the Olympic and Paralympic Games are also included in the list of beneficiaries for the payment of transport tax. Benefits are provided in accordance with Federal Law No. 310-FZ of December 1, 2007. Applies to vehicles owned by the organizers of the games and used directly for their intended purpose (organization of the XXII Olympic Winter Games and XI Paralympic Winter Games in 2014).
Legislative regulation of the issue
Transport tax is an economic indicator of the Russian region, which is established at the local level. Money received from transport users is transferred to the local budget. There is a general chapter 28 of the Tax Code of the Russian Federation, on the basis of which the region has the right to set the amount of tax collection. But each area independently sets the following conditions:
- Preferential tariffs for low-income families;
- Rates for increasing or decreasing payments depending on the type of vehicle and the number of its horsepower. Sometimes the law is supplemented with references to the year of manufacture of the vehicle or to its environmental characteristics;
- Payment procedure and payment deadline.
If a region does not want to set its own tariffs, then it must fully comply with the tariffs of the current legislation, which are given in Art. 361 chapter 28 of the Tax Code of the Russian Federation. Each region has the right to adjust the tax at any time by making a collective decision. Some articles are cancelled, some benefits or payments are made, and rates may be replaced. In 2022, changes occurred in the following regions:
- Smolensk region;
- Pskov region;
- Karachay-Cherkess Republic;
- Karelia;
- Mari El Republic;
- Khakassia.
There is usually a tendency for rates to increase; this happens every 2-3 years. All rates by region of Russia adopted for passenger cars and trucks for 2022 can be found out in more detail in the table. The rate is a fixed value, which is fixed by the provisions of regional legislation, namely a series of laws “On Transport Tax”, changes to which can be made annually. The rate does not depend on how many people use the car or on the number of kilometers traveled.
The cost of the rate is indicated in rubles per horsepower. The tax is paid for each car owned by a citizen; horsepower is added up if several vehicles are registered per person. Additionally, you are required to pay a luxury tax if the cost of the car exceeds 3 million rubles. The tax itself is paid at the place of registration of the vehicle, and not at the place of use of the car.
The highest tax rates are observed in the central regions of Russia. At the same time, the authorities take into account the type of activity of the region’s residents. If in the Stavropol region most entrepreneurs are engaged in agriculture using trucks, then for the development of the economy, rates on powerful trucks have been reduced. This is how the industry develops, and the businessman has the opportunity to make big profits. Ingushetia, the Chechen Republic and Magadan have the lowest tax rates on passenger cars. There are regions in which the rate for economy-class cars with a small engine capacity is specially reduced for low-income families. The amount may be divided into several parts and include benefits.
Who does not benefit from the abolition of transport tax?
The transport tax is collected from the population, and the collected fees finance the repair of the country's road infrastructure. Due to the many grievances of taxpayers, the government has long begun to talk about the possible abolition of the transport tax.
The transport tax in Russia is considered unbiased not only by many citizens, but also by some deputies. After all, the tax is paid for the very fact of having a car (even if it depends on its power), and some owners operate their cars only in the summer season. Tax payments should be used to repair roads, and, for example, pensioners go to their garden a couple of times a week and should pay on the same basis as “active” vehicle users. Here's another example: the tax is the same for both new and old models (used) cars. All these shortcomings of the system worry car owners.
If we consider the issue more deeply, it is fair to note that roads deteriorate because of the intensity of driving, and not because of the power of the car. Therefore, it is more logical to reform the tax: set the tax rate not on the power of the car, but on the “footage”. This is the model that operates abroad.
The initiators of the abolition of this tax justify their dissatisfaction with the excessive financial burden for the country's citizens. Experts consider the Russian form of transport taxation to be backward, comparing it with foreign models, where the tax is calculated based on the principle “you drive more, you pay more.”
Do not forget that in addition to transport tax, car owners also pay excise tax on gasoline. But this is an analogue of transport tax. In fact, it turns out that Russians pay double tax, and truckers pay triple tax:
- Transport tax;
- Excise tax on road repairs;
- Tax on repairs of federal highways.
Why is this happening and for what reasons is the Government delaying making a decision on the future fate of the transport tax?
This is how the Head of the Russian Federation comments on the issue of abolishing the transport tax: “The transport tax is not abolished at the insistence of regional leaders, because the transport tax goes to their budget.” However, V.V. Putin still agrees with the opinion of Russians about the reconstruction of the transport tax, at least for heavy vehicles.
The Ministry of Finance is not a supporter of the abolition of the transport tax, because the state budget will suffer significantly from this. By the way, currently the regions' debt to the Federal budget is about 2 trillion. rubles And if the transport tax is abolished, in the current economic conditions of the country, the financial situation of the federal and regional budgets will worsen even more.
What awaits the Russian transport tax in the coming years?
The topic of abolishing the transport tax has been discussed for several years. Not only in taxpayer circles, but also in the Government. The main initiator and argument for the abolition of this tax is the political party “LDPR”. The Government of the Russian Federation is very puzzled by the further fate of the transport tax.
It is clear that no one is ready yet for the abolition of the transport tax, both in the Federal and regional Governments. How can the transport tax be restructured to avoid growing discontent among taxpayers?
The “Transport Strategy of the Russian Federation until 2030” No. 1734-r dated November 22, 2008 transparently indicates the total increase in transport taxes. At the moment, there are several strategies for developing events:
- Option 1. Change the indicator by which transport tax will be calculated. If now the size of the tax payment depends on the power of the vehicle, then in the future it is possible to link the tax rate to the environmental indicator. This proposal was put forward by representatives of the Ministry of Industry and Trade. According to the Ministry, this change in tax can significantly stimulate Russians to purchase more environmentally friendly cars.
- Option 2. Fundamentally similar to the first option. It consists of changing the method of calculating tax payments. For example, tie the tax rate not to the power of the car, but to the engine size.
- Option 3. Abolish the transport tax while simultaneously increasing excise taxes on gasoline. With the adoption of such a decision, taxpayers will pay the fee according to the principle: “whoever drives more pays more . However, the Government also does not approve of this scenario, because the very fact of abolishing the transport tax will bring significant losses.
Despite the fact that the Government is actively involved in this issue and is considering various options for easing the tax burden of Russians, the transport tax is still officially in effect, and the authorities are unlikely to abolish it by the end of 2022.
Law on the abolition of transport tax
Some time has passed since the fake news appeared. But as soon as the bulk of motorists calmed down, just a few days ago, many publications again became alarmed with information about new changes and information that the vehicle tax was completely abolished in 2022. We are talking about the emergence of a new bill, which completely excludes transport tax from the code as an item for replenishing the budget. This news is true, but only partly. A corresponding bill exists, but not everything is so clear. It was created on June 5th, but two months later, on August 5th, it was moved to the archives. The reason is quite simple - on July 2, the bill was rejected during preliminary consideration.
