In Russia there is one very interesting contribution. This is the so-called luxury tax. The thing is that it was introduced recently. In 2014, this contribution could not be implemented - the State Duma began talking about the violation of human rights. Indeed, property taxes are already paid by everyone. And then there are additional contributions for something, and even only because of the cost. The mess. Nevertheless, the crisis in Russia came quickly. And already by 2016, the luxury tax came into force. Conditionally, he appeared, however, back in 2013. Yes, not all citizens pay it, but nevertheless such a payment takes place. What are the rules for calculating the payout amount? Who and when should pay for a "beautiful life"? Are there any benefits in this matter?
Does everyone pay
The luxury tax list is pretty small. That is, far from all citizens pay this fee. But in Russia, especially in times of crisis and skyrocketing prices, we have to thoroughly study this issue so as not to incur additional penalties from the state.
So, it’s worth mentioning right away - not everyone pays for a luxurious life, but only some owners of a particular property. There are two types of luxury taxes in total. The first is more common. This is a luxury car tax. That is, some transport owners will be burdened with obligations. Not necessarily cars.
The second type is not so common at the moment. After all, there is also a tax on “beautiful life” for dwellings. In other words, for apartments and real estate in certain cases it will be necessary to additionally pay to the state treasury. It is these rules that now apply in Russia. But when exactly do you pay luxury tax on a car or apartment?
For transport
The most common type of our foreclosure today is nothing more than a fee for luxury transport. And not necessarily it can be a car. A ship, plane, or any other motor vehicle is what is subject to restrictions.
To be too afraid and not worth worrying. After all, the tax on luxury (cars) still has some limitations. They delight some citizens. In some cases, you can get away with just a transport tax. And nothing more. This is a mandatory contribution that appears to each owner of the vehicle. And its taxpayers pay annually.
In what cases does our today's payment appear? There is nothing difficult to remember here. As soon as the average cost of a vehicle will vary from 3 million rubles (or more), you need to worry about paying luxury taxes. In principle, if you do not have the newest car, then you are not afraid of payment.
For real estate
But with an apartment and other residential (or just intended for housing, building a house) real estate situation is a little more complicated. Yes, the conditions are initially more humane, but nevertheless, some citizens are forced to pay for luxury.
The thing is that in the matter of real estate, the value of property should exceed 30 million rubles. Only in this case you will have to make certain contributions to the treasury of the state in addition to what is. Nevertheless, in Russia such a phenomenon is extremely rare. It mainly concerns citizens who have private large houses.
The average resident is only able to face a car tax. It is easy to guess that it will be much smaller than on land or an apartment. Many factors play a role here. How to calculate luxury tax? A few rules will help you figure out this difficult question.
Car restrictions
In general, you can easily get confused in the exposed conditions, as well as the limitations regarding our current topic. The calculation of the tax on luxury (cars) has many features. Including accrued amounts for payments.
Doubled tax will be paid by anyone whose average cost of transport varies between 3 and 10 million rubles. It is important that this condition only applies when your vehicle was released no more than 5 years ago. That is, a double fee is charged for citizens with relatively new vehicles.
If the cost of the machine is from 10 to 15 million, and it was also released up to 10 years ago (or if up to 20 years ago with a cost of 15,000,000 - 20,000,000), slightly different calculations will start. It will come in handy just transport tax doubled. There is nothing difficult in the calculations.
When it comes to personal transportation such as yachts and boats, the issue of luxury tax becomes more difficult. Indeed, it is difficult to calculate the exact amount here. It will be selected in the regions of Russia individually, based on the characteristics of transport, as well as on the cost of living in a particular area (10% of the amount). There is a small benefit here. If your boat is less than 6 meters in length, and is also open or high-speed motor, there is no tax. Our current contribution to aircraft is working on a similar principle. But there are already no concessions and bonuses.
Property and rules
More or less dealt with transport. Some exact calculations come in handy later. In the meantime, let's talk about what restrictions and rules apply in relation to the tax on the "beautiful life" in the matter of real estate.
This payment, as we have found, is far from all. But he has his own characteristics. Not the same as in the case of transport. The main problem is the rules for calculating tax. After all, real estate has a market and cadastral value. Plus, many citizens additionally own land. This fact expands the range of payers.
When calculating the luxury tax on real estate, not only the house (apartment) will be taken into account, but also the land on which the housing is located. It is also worth noting that the amount payable is calculated taking into account the cadastral value, not the market value. Although some tax authorities do not agree with this. But these are the rules.
In principle, the calculation is based on the value of the property. A certain percentage is taken for certain cases. And yet, no difficult mathematical operations, like with a tax on transport. And now a little specificity.
Examples (auto)
So what to do now? We already understand the principles and restrictions that apply to taxes on luxury vehicles. And how can you make the calculations?
Everything is pretty confusing here. Indeed, each region will have its own numbers. And a specific amount can be said only for a certain transport in a particular subject of the Russian Federation. Plus, different calculation formulas may be required. Which ones?
The first option is when the transport you own is long. To calculate the exact amount you will have to calculate the transport tax in the region. More specifically, the base rate is multiplied by the coefficient of luxury. Just the second point is uniform across Russia. But the rate is not, it is different in each area, it is taken into account the characteristics of transport.
You need to take the coefficient 1.3 if the car costs from 3 to 5 million and it was released no more than 2 years ago, 1.1 - when from 2 to 3 years. In cases where the cost of the vehicle is 5-10 million and when issued up to 5 years, a coefficient of 2, 10-15 million and not more than 120 months of release is taken - 3. The same applies to all vehicles that are not included in any of the categories and has even greater price.
The second option is when you own a car a little (less than 1 year). In this case, the tax received is multiplied by the quotient of dividing the number of months by 12.Nothing difficult.
Real Estate Calculations
But with real estate, everything is actually much simpler. True, if you know the main key points. The thing is that if you know the cadastral value of housing, as well as you fall into the not the most common group of taxpayers, you can simply take a certain percentage of the specified amount.
That is, a percentage is used. When the value of real estate does not exceed 300 million, 0.1% of the indicated cadastral price is taken. Otherwise, from 0.3 to 1.5%. The exact rules are best found in your area of residence. It is enough to multiply the cadastral value by the interest rate, and you will receive the amount due.
findings
So we found out what tax on luxury, how and when to pay. Not everything is as difficult as it might seem at first glance. If you are entitled to such penalties, it is better to deal with them as soon as possible. In general, an advance payment is available until April 30. But with regard to transport, it is better to pay before December 1 (if there is a payment).
But when it comes to real estate, you can take your time. Reporting is mandatory until April 30, and payment without debt is possible until July 15. When to pay specifically, decide for yourself. But do not drag it out.
