How is car tax calculated in 2022?

Who must pay transport tax

Payers of transport tax are legal entities and citizens (including individual entrepreneurs) on which transport is registered (passenger or truck, special equipment, bus, motorcycle, boat, etc.)

Important! If you own a trailer, you do not have to pay transport tax on it, even if it is equipped with a motor. The Ministry of Finance outlined this position in Letter dated February 16, 2011 No. 03-05-05-04/03.

If a subject evades vehicle registration, this does not relieve him of responsibility for paying tax. This is stated in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 06/07/2012 No. 14341/11.

What benefits and discounts are there for paying transport tax?

Discussions about abolishing the transport tax for all car owners take place every year, but this tax is also regularly assessed every year. In 2022, car owners cherished the hope that due to the difficult economic and epidemiological situation, the tax would not be assessed, but a miracle did not happen. 2021 was no exception; car owners were not provided with additional “goodies” besides those already available.

Who is exempt from paying tax:

• Heroes of the Soviet Union and Russia and those awarded Orders of Glory
• Veterans of the Great Patriotic War, disabled people of the Great Patriotic War
• Veterans and disabled combatants
• Disabled people of groups I and II
• Owners of cars with power up to 70 hp.

Additional benefits and discounts on transport tax depend on the region of registration of the car. Tax breaks can be provided to both individuals and organizations. In some regions, pensioners are completely exempt from paying taxes, and single mothers and parents in large families can enjoy benefits.

The state can also individually reduce taxes for car owners whose income does not exceed the subsistence level.

For obvious reasons, owners of stolen cars, as well as scrapped and burnt cars may be exempt from the assessment and payment of transport tax. But in order to stop charging the duty, the tax service must be notified about the incident.

Transport tax changes in 2022

In 2022, changes to the transport tax affected a number of serious issues.

Application for benefits

Taxpayers must now notify the tax office of the tax benefits they have. For such notification, the form regulated by the Order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected]

Before 2022, such notice did not need to be filed because information about the benefits was contained in the tax return. Tax officials explained that this document should be submitted only for tax periods starting from 2022. For past years, the notification is not submitted, and it does not need to be submitted during 2022 (if the legal entity is reorganized or liquidated). The Federal Tax Service noted this point in Letter dated September 12, 2019 No. BS-4-21/ [email protected]

Important! The deadline for filing a notice of benefits is not established by law. The company can transfer it to the Federal Tax Service both before the date of payment of the tax (the first advance payment) and after the tax authorities transmit a message about the amount of the calculated transport tax. The Federal Tax Service explained this situation in Letter dated December 3, 2019 No. BS-4-21/ [email protected]

Transport tax declaration

Changes in 2022 regarding the transport tax also affected the declaration form for it. Its new form is regulated by Order of the Federal Tax Service dated November 26, 2018 No. ММВ-7-21/ [email protected] It was used to submit the declaration for 2022, as well as to transmit corrective information.

As for the declaration for 2022, it is no longer necessary to submit it, since such an obligation has been canceled on the basis of Federal Law No. 63-FZ dated April 15, 2019. It is precisely because the transport declaration has been cancelled, companies need to submit an application for benefits to the Federal Tax Service.

Important! There was no requirement for individual entrepreneurs to submit a transport tax return.

New list of expensive cars

When calculating the tax, it is now necessary to take into account the updated list of vehicles classified as expensive. Increased odds are applied to them. This list included both premium cars and popular brands - Honda Pilot, Mazda CX-9 and Subaru Outback.

Car tax in 2022: changes

The main event in the current period was the write-off of debt on obligatory payments for motor vehicles of individuals accrued before 01/01/15. “Tax amnesty” was declared in the order of the President of the Russian Federation and approved by Federal Law dated December 28, 2017 No. 436-FZ. To date, the tax authorities have already reported on the completion of work on writing off old debts. The write-off took place without the participation of taxpayers; there was no need to submit any applications to the Federal Tax Service. You can check whether your debt has been written off through your taxpayer’s personal account.

The second innovation was the change in increasing coefficients for expensive vehicles. From the beginning of 2022, for all cars costing from 3 to 5 million rubles. no older than three years, the coefficient is set to 1.1. Previously, the coefficient was differentiated depending on the age of the car. For example, if the car was manufactured less than a year ago, then the tax on hp. car payment due in 2022 increased by 1.5 times. The third change was the introduction of a new tax return for 2022 reporting. It is submitted annually to the Federal Tax Service by taxpayers - legal entities.

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Who calculates the amount of transport tax

For individuals, the amount of transport tax is calculated by tax authorities based on the information available to them. As for legal entities, they themselves calculate the amount of the advance and the final amount of tax at the end of the year and pay these amounts to the budget.

From 2022, the Federal Tax Service will determine the amount of tax taking into account available information and send companies messages about its payment in the form regulated by Federal Tax Service Order No. ММВ-7-21 dated 07/05/2019 / [email protected] The message will be sent to the company on time no later than 6 months. after the date of payment of the transport tax.

The company has the right to challenge the amount of tax if it considers it incorrect. In this case, she will need to send her disagreement to the tax authorities, provide appropriate explanations and documents to confirm her position.

Transport tax rates

The legislation does not establish a specific tariff for transport tax. The fact is that this tax is regional, and therefore tariffs are set by the constituent entities of Russia, but they should not be more than 10 times compared to the rates according to the Tax Code of the Russian Federation.

In addition, tax rates depend on other conditions - the type of vehicle, whether it has a motor, and the power of that motor.

Information on transport tax rates in a specific region can be found on the Federal Tax Service website. In the fields of the search form, information about the tax period, the subject of the Russian Federation and the name of the municipality is indicated. After this, you need to click the “Find” button and follow the “More details” hyperlink.

Another search option is to enter information about a specific law in force in the region regarding transport tax.

How to find out the amount of transport tax?

The district inspectorates of the Federal Tax Service are responsible for calculating and charging tax for transport. For each car owner, a specific tax amount must be calculated, which drivers will learn about either from a “chain letter” or through their personal account on government portals or in applications - State Services and the Federal Tax Service.

The calculation method is not a secret; it has existed since 2003 and is open to anyone to study. The amount of the duty depends on:

• car power;
• regional tax rate;
• number of months of vehicle ownership;
• premiums for luxury if the car is classified as expensive. In this case, the corresponding coefficient varies from 1.1 to 3.

Thus, each car owner can calculate the amount of his tax independently. This is especially useful for beneficiaries, since from time to time Federal Tax Service employees forget to take into account the corresponding discounts, as well as for those for whom “chain letters” arrive late. Failure to pay or late payment is punishable by a fine, but we will talk about this later in the article.

How to calculate transport tax yourself?

1. Each region forms its own tax rate based on the federal one. At the same time, there is a clear limitation in the surcharge, which does not allow the collection of taxes to turn into levies: the regional rate should not exceed the federal rate by more than 10 times. At the moment, the lowest rates by region in 2022 are in Ingushetia, and the highest in Moscow:

According to Moscow tariffs, a car with a power of 125–150 hp. you will have to pay 35 rubles. for every horsepower; 150–175 hp are considered 45 rubles. Further, as the power of the car increases, so does the stake - the owner of a sports car with an engine over 250 hp. will already pay 150 rubles. per horsepower

2. The number of months you have owned a vehicle only matters if you recently purchased the car and have been driving it for less than a year.

3. In addition to the base rates, in Russia there is an additional coefficient that is charged on cars over 3 million rubles. In this category, the length of ownership of the car can also play a role - some models are subject to increased tax only for the first year after purchase, some - for the first two or three years (this issue needs to be clarified separately).

• If the cost of the car is from 3 million to 5 million rubles, then the amount of transport tax must be additionally multiplied by 1.1.
• At a cost of 5 million to 10 million rubles, the multiplication factor will be 2.
• More expensive cars have a factor of 3.

Next, all the data obtained in each of the points is multiplied with each other, forming the total amount of transport tax for this year. There is an easier way: the accrued amount can be checked in the online calculator on the tax service website.

Increasing coefficients for transport tax

If the taxpayer owns an expensive car, the tax is determined taking into account a multiplying factor. This point is established by clause 2 of Art. 362 Tax Code of the Russian Federation.

The increasing factor is:

• 1.1 - for passenger cars for 3-5 million rubles. and year of manufacture no more than 3 years;
• 2 - for passenger cars for 5-10 million rubles. and the year of manufacture is no more than 5 years old;
• 3 - for passenger cars for 10-15 million rubles. and year of manufacture no more than 10 years, as well as for passenger cars from 15 million rubles. and the year of manufacture is no more than 20 years old.

The list of vehicles for which the tax must be calculated taking into account the increased coefficient is contained on the website of the Ministry of Industry and Trade.

How to calculate how many years have passed since the release of a vehicle? There are two ways to do this:

• based on Letter of the Federal Tax Service of the Russian Federation dated March 2, 2015 No. BS-4-11/ [email protected]

The letter states that when calculating the transport tax for 2014 for a car produced in 2011. the number of years since its release is 4 years. Accordingly, the number of years is set in complete years, and the year of issue itself is also considered as a whole.

For example, a vehicle was released in 2022, so a full 1 year has passed since the year of its release. This means that he is included in the group “from 1 to 2 years”, and an increasing coefficient is used for him.

• based on Letter of the Ministry of Finance dated June 11, 2014 No. 03-05-04-01/28303

The letter states that when calculating the transport tax for 2014 for a car produced in 2014. the number of years from the date of its release is not more than 1 year.

For example, a vehicle was released in 2022, so no more than 1 year has passed since the year of its release. This means that he is not included in the group “from 1 to 2 years”, and an increasing coefficient is not used for him.

There is no judicial practice to determine the life of a vehicle from the moment of its release. Therefore, the taxpayer independently decides which method he will use for calculation. He can contact the tax authorities and request the procedure for calculating transport tax in relation to a specific vehicle. Based on the written explanation provided, the subject will calculate the tax, relieve himself of responsibility and protect himself from the accrual of penalties.

Who is exempt from paying transport tax under the Tax Code of the Russian Federation?

According to paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, the objects of TN taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, as well as airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis , non-self-propelled (towed) and other water and air vehicles registered in the prescribed manner.

In paragraph 2 of Art. 358 of the Tax Code of the Russian Federation provides a list of vehicles that are not subject to taxation. Accordingly, their owners have the right to be exempt from transport tax. Among such objects:

• passenger cars specially equipped for use by disabled people, as well as with an engine power of up to 100 horsepower (73.55 kW), received (purchased) through social security authorities;
• passenger and cargo sea, river and aircraft owned by carriers;
• tractors, self-propelled combines of all brands, special vehicles of agricultural producers;
• vehicles that are wanted, as well as vehicles for which the search has been terminated, from the month the search began until the month of its return to the person in whose name it was registered. Facts of theft (theft), return of a vehicle are confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Art. 85 Tax Code of the Russian Federation.

From 07/03/2016 to 12/31/2018, there was an additional benefit that allowed the tax accrued on heavy trucks to be reduced down to zero by the amount of the fee paid to the budget for the damage caused by such transport to roads. It applied to both individuals (Article 361.1 of the Tax Code of the Russian Federation) and legal entities (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Read more about the deduction in the article “Transport tax and the Plato system (nuances)”.

Preferential provisions for transport tax

Transport tax benefits are regulated by the legislation of the constituent entities of the Russian Federation. In Art. 361.1 of the Tax Code of the Russian Federation establishes only a general procedure for their application. For example, to use transport tax benefits, a company submits a special application to the tax office.

Important! To use the benefit, the company must submit an application. If this is not done, the benefit will not be provided even if it is mentioned in regional legislation.

This point does not apply to individuals and individual entrepreneurs - the benefit is provided by tax authorities independently based on the information they have. At the same time, entrepreneurs pay transport tax in the same way as citizens - based on a notification from the Federal Tax Service.

Based on clause 2 of Art. 358 of the Tax Code of the Russian Federation, in relation to some vehicles, no tax is paid at all - they are excluded from the object of taxation. In this case, there is no need to apply for the benefit, since the exemption is automatic.

For example, transport tax is not paid if the car is wanted. The fact of theft is confirmed by documents issued by the State Traffic Safety Inspectorate or on the basis of information received by tax authorities through interdepartmental information exchange.

In addition, some vehicles are not subject to tax because they are used in special areas of activity - agriculture, sea and river fishing, transport and cargo transportation by sea, river or air.

Who pays car tax (2020)

The payer of the tax payment is the person in whose name the vehicle is registered (Article 357 of the Tax Code of the Russian Federation). The obligatory payment for the vehicle is calculated based on the established rate, which is set per horsepower and depends on the engine power.

The payer can be either an individual or a legal entity. It doesn't affect how much horsepower costs. Organizations calculate the 2022 tax themselves. The payment for an individual will be made by the Federal Tax Service, which receives information about vehicle owners from the traffic police. When transferring information between government agencies, technical errors are common, therefore, having received a notification about the payment of tax fees from the tax office, you should check the correctness of the calculation.

The Federal Tax Service is obliged to send a notification to an individual that he has established tax payments, which he must transfer to the budget, including the 2022 horsepower car tax. If you are the owner of a vehicle, but you do not receive a notification or the notification received indicates incorrect information, you must contact the tax office at your place of residence to clarify the data. It is also very convenient to use the taxpayer’s personal account to check data and obtain information about the payment and calculation of mandatory fees.

How is transport tax calculated in 2022?

Transport tax is calculated only for those months in which the taxpayer owned the vehicle. The calculation is made in full months, and registration can be on any day of the month, i.e. not from the beginning.

In connection with this situation, the rules for calculating transport tax are as follows:

• if the vehicle was registered from the 1st to the 15th of the month, it is considered complete;
• if registration was from the 16th to the last day of the month, then the month is not included in the calculation.

The opposite situation is observed when a vehicle is deregistered:

• if the withdrawal took place from the 1st to the 15th of the month, then the month is not included in the calculation;
• if the withdrawal was from the 16th to the last day of the month, it is considered complete.

Transport tax in 1C Accounting 8.3 is calculated and accrued automatically at the end of the year when performing the routine operation “Closing the month”.

Deadlines for transferring transport tax

Based on regional legislation, deadlines are established according to which companies must pay transport tax in full or in advance payments. As for federal legislation, it has only one limitation - according to paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, the deadline for payment of transport tax according to regional legislation cannot be earlier than February 1 of the next year.

In 2022, the payment deadline for companies will change: it will shift by 1 month and will be valid throughout Russia. Thus, transport tax will need to be paid before March 1 of the next year. This point is indicated in paragraph 68 of Art. 2 of the Federal Law of September 29, 2019 No. 325-FZ.

Important! Individual entrepreneurs will pay tax according to the previous rules - according to the notification received from the Federal Tax Service and no later than December 1 of the next year.

As for advance payments, they are also established by the legislation of the constituent entities of the Russian Federation. In this situation, at the end of each quarter, the taxpayer must pay an amount based on 1/4 of the product of the tax base and the tax rate (taking into account the increasing coefficient).

Advances are paid only by those companies that are located in the constituent entities of the Russian Federation that have established these payments at the regional level. From 2021, the timing of advance payments will be uniform throughout Russia - no later than the last day of the month following the reporting period.

How is transport tax calculated for pensioners?

All citizens who own any type of transport, including people of retirement age, by virtue of the provisions of Article 35 of the Tax Code of the Russian Federation are recognized as payers of transport tax.
The authorities of the Federal Tax Service of Russia (FTS) are calculating the transport tax for pensioners in 2022. They send notices to payers with the amount due, which they are obliged to pay to the budget before December 1 of the year following the expired tax period. The tax is regional - all funds collected go to local budgets and are distributed for the repair and maintenance of roads and transport infrastructure. The rules and rates are set by regional authorities. The following are subject to tax:

• cars and trucks, with the exception of those specially equipped for use by disabled people or purchased through social protection authorities, with an engine power of up to 100 hp. With. (Clause 2, Clause 2, Article 358 of the Tax Code of the Russian Federation);
• buses;
• motorcycles, scooters;
• other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, with the exception of tractors and agricultural machinery (clause 5, clause 2, article 358 of the Tax Code of the Russian Federation);
• airplanes, helicopters and other air vehicles;
• motor ships and yachts (with some exceptions).

ConsultantPlus experts analyzed how individuals calculate and pay transport tax. Use these instructions for free.

Features of transport tax during the coronavirus period

If companies or individual entrepreneurs operate in industries most affected by the coronavirus, and at the same time they are included in the SME register before March 1, 2022, they have the right to pay an advance for 1 sq. m. 2022 for transport tax until 10/30/2020

In addition, such taxpayers have the right not to pay tax and advances on it for the period of ownership of transport from April 1 to June 30, 2020. This point applies to vehicles used in business or statutory activities.

Do you have any questions or need help calculating transport tax in 1C? Book a consultation with our specialists!

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Late or non-payment of transport tax: what are the consequences?

If you do not pay the transport tax on time before December 1, the Federal Tax Service will charge a penalty for each day of delay. Within 3 months after the start of the delay, the car owner must be sent a demand for repayment of the debt. 8 days are given to close the debt from the date of receipt of the notification.

If the requirements are ignored, the entire accumulated amount of debt and the fine will be collected through the court forcibly: the funds will be debited from the car owner’s bank card, and if there is not enough money in the account to repay the debt, it will be blocked. In the second case, the bailiffs have the right to describe the debtor’s property, as well as transfer information about debts to the customs authorities to prevent travel abroad.