How to calculate car tax. How to calculate car road tax

For a tax office, a car is not a luxury or a means of transportation, but another object of taxation. Everyone who owns a particular vehicle annually finds in their mailbox a receipt for the payment of "wheeled". The amount in such a receipt has already been registered, and the taxpayer can only carry the money to the bank. And what about those who are just planning to get a "faithful horse"?

How to calculate the transport tax on a car, and at the same time find out if you can afford annual maintenance, or should you choose a simpler model? Let's count.

General principle

If you carefully study the Tax Code of the Russian Federation, namely, Art. 358, you can see that not only cars are subject to taxation, but also all self-propelled mechanisms and vehicles on caterpillar and pneumatic tracks. This means that the tax will have to be paid from everything that “moves” and is registered in the established manner on the territory of Russia. There are only a few exceptions to this list, which we will discuss later.

First of all, in order to correctly calculate the road tax on a car, you need to understand a few basic principles. The amount of tax may depend on such indicators:

• vehicle registration region;
• TS category - passenger cars, aircraft, boats, buses, motorbikes, etc .;
• engine power expressed in “horsepower”;
• cost of a car;
• vehicle age;
• environmental safety class;

Oddly enough, but the brand of the car is not taken into account at all, so owners of both an expensive foreign car and an old domestic car can be on the same rung of the “tax ladder”.

Features of the payment of transport tax

Many motorists who want to independently calculate the cost of a car tax are very surprised that the amount can vary significantly depending on which region the car is registered in. The fact is that this tax really has a very tight geographic reference, and in different regions the rates can differ significantly from each other. Sometimes this becomes an occasion for speculation - car owners try to register a vehicle not at the place of residence, but in the region where the tax rate is much lower.

Terms of payment of TN

Before talking about how to calculate the transport tax on a car, we recall the timing of its payment. The fact is that not so long ago an innovation was introduced into this issue. If earlier the transport tax was paid at the end of the year following the reporting year, now the deadline has been postponed to September. That is, if you owned a car in 2014, then you will have to part with your “hard-earned” no later than 01.10.2015 (article No. 409 of the Tax Code of the Russian Federation). Exact dates are subject to individual adjustment in each region, but cannot be set later than October 1.

The basis for payment is considered a receipt from the Federal Tax Service, which indicates your annual car tax. You can calculate the amount yourself - it’s not difficult, also in many regions there is an opportunity to find out the amount to be paid using the online service on the official website of the Federal Tax Service.

It is unlikely that you will be able to refuse to pay tax, citing the fact that you "did not receive a receipt and did not know how much to pay." According to the law, the Federal Tax Service is not obliged to deliver a payment to you on receipt, and after 6 business days, after sending it by Russian Post, it is automatically considered received.

What does TH depend on - calculations

So we came to the question of how to calculate the tax on the car, and what you need to know. For the calculation, the following formula is used:

• TN = NS OR x LS x Ktswhere
• TN - amount of transport tax;
• NS OR - The all-Russian tax rate depends on the performance of the car engine and the norms environmental control;
• Drugs - the power of the transport facility converted to horsepower; to find this indicator, you need power, expressed in kVt multiply by 1.35692;
• Kts - coefficient of use (possession) of the car; if the car belonged to one owner all year, then this number is 1, or rather, 12/12; if the vehicle was sold, for example, in March, the coefficient will be 0.25, or 3/12;

Attention! A month of selling and buying a car is paid in full.

For example, consider how to calculate the tax on a car registered in Moscow, the indicators will be as follows:

• type of transport medium - passenger car;
• Date of purchase of a car - January 2013;
• date of sale - October 2014;
• engine power - 115.6 kW;
• TN rate for Moscow - 45 rubles;

First, let's calculate the power of a car in l. with.:

115.6 x 1.35692 = 156.859952 l. with. - round up to the 2nd sign and get 156.86 liters. with.

The amount of TN for 2013 will be:

45 x 156.86 x (12/12) = 7058.7 p. - applying the mathematical rules of rounding to an integer, we get:

TN (2013) = 7059 p.

Now we calculate the tax on the same car for 2014:

From the previous calculation, only one number will change - CTS, because the car was not owned by the whole year, but only 10 months:

Kts = 10/12

The amount of TN for 2014 will be:

45 x 156.86 x (10/12) = 5882.25, round off the pennies to whole rubles and get:

TN (2014) = 5882 p.

A car is not only a vehicle

Since vehicles are very different, from 01.01.14 it was decided to consider a car not only a means of transportation, but also an investment. From this date, an additional tax is introduced on the vehicle - for luxury, which includes two components: the cost of the car and its age. How to calculate luxury tax? Cars (or rather, their list) subject to such a recount can be seen on the website of the Ministry of Industry and Trade - all vehicles worth more than 3 million Russian rubles get there. The table below presents the increasing coefficients for 2014 for expensive cars, depending on the declared parameters:

Tax breaks - who should be?

However, the transport tax can not only increase, but also decrease. How? To do this, there are a number of federal benefits that differ for each region.

100% benefits can be set for:

• disabled people who own specially equipped cars;
• owners of low-power cars purchased with the assistance of social protection authorities;
• boat owners with a capacity of up to 5 liters. with.;
• ship owners who are engaged in fishing activities;
• citizens whose vehicles are wanted.

Other categories of citizens can also be recognized as beneficiaries to one degree or another. For full or partial exemption from tax, you need to provide the Federal Tax Service with documents confirming your right to do this:

• disability certificate;
• certificate of conversion of the vehicle into a car with special capabilities;
• certificate from the police department about theft, etc.

TN for legal entities

Since the vehicle can be registered not only for the physical, but also for the legal entity, we will also talk about how to calculate the tax on the car in this case, what are the features of its payment.

If the payment amount is calculated by the Federal Tax Service for an individual, then legal entities must take care of this issue on their own.This is done in the same way as shown in the example above - there are no differences. But payment methods may vary.

The fact is that if citizens must pay the full amount of tax immediately, then the legal entity can do it in installments - making quarterly advance payments in the amount of 1/4 of the total amount. However, such an opportunity may not be provided - it all depends on the decision of the regional authorities.

Procedure for payment of TN

Well, now you already know how to calculate the tax on a car, now let's talk about what awaits a motorist who has ignored the payment of a fee.

If you have not paid the amount indicated in the tax notice, you will be sent a request to pay the transport fee, taking into account the penalty for each day of delay. If you ignore this notice, then most likely the Federal Tax Service will sue you, but you can only do this within six months (Article 115 of the Tax Code). Nevertheless, you should not reassure yourself: even if the Federal Tax Service is late in going to court, nobody will forgive you anyway. Moreover, he will continue to grow in fines and penalties. The smallest thing that threatens you in the future is the ban on leaving the country, it is unlikely that this prospect will seem pleasant.

What to do if there are errors in the receipt

It may happen that for one reason or another you did not receive a notice from the tax or found significant errors in it. In this case, you have at least 2 outputs:

• calculate the amount of car tax on your own and apply to the tax office with a statement on the recalculation of the transport fee, supporting your arguments with relevant documents;
• do not pay for the “wheeled” ones, waiting for a call to court, and already there prove your point.

In conclusion, I want to add one more small clarification. Do not forget that the owner of any vehicle must pay the transport fee even if you have not actually used it. If your vehicle is stolen or too long to repair, take care to remove it from the register - this is the only way to save on transport tax.