Calculate transport tax online. Transport tax calculator for trucks

Companies that have registered cars, motorcycles, buses, helicopters, yachts, boats, etc. must pay transport tax for the last year - 2015.

If you or your company owns a vehicle, according to the laws in force in the Russian Federation, you are required to pay transport tax. As a rule, paying transport tax does not cause serious difficulties for individuals. Since tax calculation and control over payment are entrusted to the tax office. And they, in turn, are unlikely to forget to notify you in a timely manner about the need to pay.

As for enterprises, they need to independently calculate, pay tax and submit a declaration. This is what we will look at in detail in the article.

In 2016, you need to pay transport tax for 2015. You must pay tax for 2016 and report it in 2017. Companies that pay advance payments for transport tax are required to pay 1/4 of the tax amount in the 1st, 2nd, and 3rd quarters of 2016.

Who pays transport tax in 2016

Transport, as a rule, is registered to the owner, who can be either a private person or an enterprise. All vehicle owners are required to pay transport tax in accordance with (hereinafter referred to as the Tax Code of the Russian Federation).

Which vehicles are subject to tax are listed in. Here is the list:

• cars;
• motorcycles;
• scooters;
• buses;
• aircraft;
• helicopters;
• motor ships;
• yachts;
• boats;
• motor boats;
• jet skis, etc.

The following are not subject to transport tax in accordance with paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

• rowing boats;
• motor boats with engines up to 5 hp. With.;
• cars for disabled people;
• fishing sea and river vessels;
• tractors, self-propelled combines, special vehicles (milk tankers, livestock tankers, etc.), if such machines are used for the production of agricultural products;
• passenger and cargo sea, river and aircraft vessels, if the main activity of the vehicle owner’s company is the transportation of passengers and cargo.

Transport tax for legal entities in 2016

All private vehicle owners are already accustomed to receiving an annual notification from the tax office about the need to pay transport tax and a sample receipt for payment. Citizens of the Russian Federation do not calculate transport tax in 2016 on their own. This is regulated by paragraph 3 of Article 363 of the Tax Code of the Russian Federation.

But enterprises are required to independently calculate transport tax. In the accounting department of an enterprise, it is considered correct if the calculation is documented in an accounting certificate.

In some regions, it is established that transport tax is paid at the end of the year. For example, in Moscow, in accordance with the Law of Moscow dated 07/09/2008 No. 33.

In the Moscow region, in accordance with paragraph 1 of Article 2 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ, enterprises are required to make advance payments for transport tax based on the results of each quarter. The procedure is prescribed in paragraph 2 of Article 360, paragraph 2.1 of Article 362, paragraphs 1 and 2 of Article 363 of the Tax Code of the Russian Federation.

The amount of the advance payment for transport tax is equal to ¼ of the annual tax amount, in accordance with paragraph 2.1 of Article 362 of the Tax Code of the Russian Federation.

Since 2014, increasing coefficients have been introduced for calculating transport tax for cars costing over 3 million rubles.

Calculation of transport tax in 2016

Calculate transport tax for the full year using the formula:

Calculate transport tax in 2016 for an incomplete year using the vehicle utilization rate using the following formula:

Tax base for calculating transport tax

What is the tax base for calculating transport tax is defined in. This:

• engine power in horsepower - for vehicles with engines;
• gross tonnage in registered tons - for non-self-propelled (towed) water vehicles;
• vehicle unit – for other water and air vehicles.

Rates for calculating transport tax

Basic transport rates are established by paragraph 1 of Article 361 of the Tax Code of the Russian Federation. On their basis, regional authorities set specific tariffs in accordance with paragraph 2 of Article 356 of the Tax Code of the Russian Federation. Therefore, rates are different in the regions of the Russian Federation.

Basic transport tax rates

How to calculate advances on transport tax

A number of regions have established quarterly reporting periods for transport tax. If such a procedure has been introduced in your region, you are required to calculate advances and the total amount of transport tax payable for the reporting year. The formula will be like this:

If the tax amount is in kopecks, round it according to the rules of arithmetic. That is, values ​​​​less than 50 kopecks are discarded, and values ​​50 kopecks and more are rounded to the full ruble. This allows you to do this in paragraph 6 of Article 52 of the Tax Code of the Russian Federation.

Period for calculating transport tax

You must pay transport tax from the month of registration to the month of deregistration of the vehicle.

The period of use of the vehicle is the number of months when you owned the vehicle, that is, when it was registered to you. This is important when calculating transport tax if you have been the owner for less than 1 year.

The month in which the vehicle was registered and the month in which it was deregistered are considered full months. If you registered and deregistered a vehicle within one month, use one (1) month in your calculation.

If you do not use your transport, your car was damaged in an accident, cannot be restored, is written off from the balance sheet - deregister it with the traffic police. Otherwise, pay transport tax.

If your vehicle is stolen, you definitely need to take a police certificate and provide it to the Federal Tax Service. You will not have to pay tax while searching for transport. Such actions are regulated by letter of the Ministry of Finance of Russia dated April 23, 2015 No. 03-05-06-04/23454 and letter of the Federal Tax Service dated January 15, 2015 No. BS-3-11/70@, letter of the Ministry of Finance of Russia dated August 9, 2013 No. 03-05-04 -04/32382.

Aktiv LLC owns a Mazda 3 MPS passenger car (registration plate - X657EN177, VIN GAIZZZ6AEEL077567). Machine power – 250 hp. With. It was registered to the company in May 2015. Therefore, during the tax period, the company owned the car for eight full months (from May to December).

The company's share in the title to the vehicle is 1/1.

The special coefficient for this car will be 0.6667 (8 months: 12 months).

In the region where Aktiv operates, the transport tax rate for a car of this power is 25 rubles per liter. With. The tax on the Mazda 3MPS car for 2015 was:

250 l. With. x 25 rub./l. With. x 1 x 0.6667 = 4167 rub.

Advance tax payments will be:

In the first quarter - 0 rub. (250 hp x 25 rub./hp x 0.0000 x 1/4);
- in the second quarter 1042 rubles. (250 hp x 25 rub./hp x 0.6667 x 1/4);
- in the third quarter 1563 rubles. (250 hp x 25 rub./hp x 1.0000 x 1/4).

When to pay transport tax in 2016

Regional authorities independently establish for enterprises the procedure and terms for payment of transport tax and advance payments. However, the deadline for payment of transport tax is no earlier than February 1 at the end of the reporting year.

Accordingly, in 2016, we pay transport tax for 2015 and the deadline for its payment is no earlier than February 1, 2016.

Transport tax declaration in 2016

Only enterprises that own vehicles report transport tax. This obligation does not apply to private individuals - vehicle owners. The declaration must be submitted to the tax office at the location of the vehicle or at the place of registration of the largest taxpayer. The reporting procedure is established in Article 363.1 of the Tax Code of the Russian Federation.

No later than February 1, 2016, enterprises must submit a transport tax return for 2015 to the tax office.

Companies are required to submit a transport tax return for 2016 to the tax office no later than February 1, 2017.

The transport tax declaration form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99@.

If the average number of employees for the previous year exceeded 100 people, reporting must be submitted electronically.

Accounting for transport tax in 2016

Calculations for transport tax must be reflected in the credit of account 68 “Calculations for taxes and fees”. Open a separate sub-account for account 68. For example, “Calculations for transport tax”.

Make the following entries when calculating and paying transport tax or advance payment:

DEBIT 20 (23, 25, 26, 44...) CREDIT 68 SUBACCOUNT “CALCULATIONS FOR TRANSPORT TAX”
– transport tax/advance payment for transport tax has been accrued;

DEBIT 68 SUBACCOUNT “CALCULATIONS FOR TRANSPORT TAX” CREDIT 51
– transport tax/advance payment for transport tax has been paid.

Using the calculator you can calculate the cost of car tax. To do this, you need to select the calculation year, region, make, model and year of manufacture of the car you need, and also indicate the power in horsepower (hp). After that, click on the “Calculate tax” button.

Transport tax is a regional levy. Its size, repayment terms and additional benefits are determined depending on the place of registration of the vehicle. In order to understand the basic amount of money, you should take into account a number of parameters that are reflected in regulations.

How to calculate car tax

To get an idea of ​​the average cost of collections for a particular type of passenger car, you should remember that when determining the transport duty, the following parameters are taken into account:

• engine power;
• car category by horsepower;

This is an incomplete list of parameters taken into account, however, when generating a payment, these items appear most often. This information will help you navigate when purchasing a vehicle.

Exact car tax amount

If you already own a vehicle, then you need to know exactly the amount of payment in order to make repayment at the right time and in the specified amount. The optimal solution is a transport fee calculator. This is a convenient tool that allows you to make the necessary calculations online and get the result. To find out the amount and payment deadline, you will need to enter information about the car and indicate the region of registration. The program will automatically make the necessary calculations and display the auto tax amount on the computer screen. In addition to the final cost, you can also quickly obtain information on deadlines for payments, availability of benefits, and debt.

Car tax is a mandatory item when operating a vehicle. Failure to comply with the law leads to extreme negative consequences– fines, penalties, restrictions on the use of cars and administrative liability. If you want to quickly and comfortably receive information about the quantity Money for payment, then the online payment system on our website will allow you to get the necessary information right now. In addition to the exact price, you will also receive information on how to pay and what time period is allocated for this.

Vehicle transport tax is calculated using a standard formula. The amount of horsepower (hp or kW) indicated in the car's title is multiplied by current rate tax in the region where the vehicle is registered. The resulting number is multiplied by a coefficient calculated as the ratio of the number of complete months of car ownership to the number “12”.

Example. Let's say you own a Lada Vesta vehicle, the engine power is 82 horsepower and you live in the Central region - Moscow. The transport tax rate in 2019 (indicated in the table below) is 12 rubles. When calculating the transport tax on a car for 1 year it will be: 12 rubles x 82 horsepower = 984 rubles.

If the PTS does not indicate the horsepower of the car, then the power in kW must be indicated. This requires converting kilowatts of car power into horsepower. Don’t be alarmed, the conversion is very simple: 1 kW = 1.35962 hp. The resulting amount of vehicle transport tax is rounded to the nearest hundredth.

Self-calculation table for transport tax

Car tax calculator online 2018

Transport tax rate for cars in Moscow for 2018

Benefits provided for payment of transport tax

Adhering to the rules of regional laws, the following are exempt from paying transport tax:

• Veterans and disabled people of the Great Patriotic War, Heroes Soviet Union, Heroes of Russia and other groups of taxpayers.
• For Moscow - representatives (one of two parents) of large families.
• For St. Petersburg - only one of the parents of a family with at least four minor children.
• A certain number of citizens are provided with a transport tax benefit, provided that their vehicle is domestically produced and has an engine with a capacity of up to 150 hp.

Calculate transport tax correctly in 2018

Transport tax on luxury cars in 2019

Formula for calculating transport tax on a car whose cost exceeds 3 million rubles. and owning the car for more than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)

Calculation of tax on a car, the cost of which is more than 3 million rubles. and if you own it for less than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor)

Calculation of the transport tax increasing coefficient (Article 362 of the Tax Code of the Russian Federation)

The increasing coefficient according to Article 362 of the Tax Code of the Russian Federation, Chapter 28:

• 1,1 - For passenger cars mobile phones worth from 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
• 1,3 - for passenger cars worth from 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
• 1,5 - for passenger cars worth from 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
• 2 - for passenger cars worth from 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
• 3 - in relation to passenger cars worth from 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;
• 3 - for passenger cars costing over 15 million rubles, no more than 20 years have passed since the year of manufacture.

Deadlines for paying transport tax on a car

Transport tax on a car is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.

Individuals pay transport tax on cars no later than December 1 of each year (Article 363 of the Tax Code of the Russian Federation), based on a tax notice received from the Federal Tax Service along with a payment receipt. If the transport tax is not paid within the required period, a penalty is charged, and the tax amount increases by a certain percentage monthly.

Calculation of transport tax for legal entities

Legal entities are required to calculate the transport tax for each car independently and make quarterly advance payments (payments of 1/4 to the Federal Tax Service of the total amount of all vehicles of the department). If the organization owns an expensive car included in the special. list of the Ministry of Industry and Trade of the Russian Federation, then advance payments by a legal entity are paid immediately taking into account the established increasing coefficient (coefficient for a luxury car).

At the end of the calendar year, the remaining tax must be paid by February 1 of the year following the reporting year. The calculated transport tax must be paid within the deadlines established by law for submitting tax returns.

Procedure and deadlines for paying transport tax in Moscow

The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded up to the whole ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.

Taxpayer organizations pay tax no later than February 5 of the year following the expired tax period. During the tax period, advance tax payments are not made by taxpayer organizations.

Thus, organizations need to pay transport tax for 2018 - before February 5, 2019, for 2019 - before February 5, 2020. More details about procedure for tax payment by legal entities read the article at the link.

Deadline for payment of transport tax for 2019 for legal entities in Moscow - February 05, 2020

Citizens pay transport tax on a car on the basis of a tax notice sent by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation. Individuals must pay transport tax in the general manner no later than December 1 of the year following the expired tax period, that is, in 2019, the tax is paid for 2018, respectively, at the rates established for 2018, and the car tax for 2019 - until December 01, 2020.

Tax payment deadline for citizens: Since 2016, the deadline for payment of transport tax on a car for individuals has changed - now the tax must be paid before December 1 (previously, the payment deadline was set until October 1).

Transport tax is payable no later than December 1 of the year following the expired tax period. That is, the car tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020., and for 2020 - until December 1, 2021. If December 1 is a non-working day, the payment deadline is postponed to the next working day.

The deadline for paying transport tax on a car in Moscow in 2020 is until December 1, 2020 (the tax is paid for 2019)

Transport tax rates in Moscow

Automobile tax rates in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per one vehicle engine horsepower, one kilogram of jet engine thrust, one register ton of vehicle or unit of vehicle V following sizes:

Note,when collecting car tax apply increased transport tax coefficients for expensive cars worth more than three million rubles.

Attention:Due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the car's power by the tax rate (taking into account increasing factors for expensive cars).

Benefits for paying transport tax in Moscow

The Moscow Law “On Transport Tax” completely exempts from paying tax:

1. organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles carrying passengers (except taxis);
2. residents of special economic zones of technology-innovation type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered in the name of these residents, from the moment of inclusion in the register of residents of the special economic zone. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle. The right to the benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
   • 2.1. organizations recognized as management companies of special economic zones and carrying out activities for the purpose of implementing agreements on the management of special economic zones - in relation to vehicles registered in the name of these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation . The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle - the benefit was introduced in 2018;
   • 2.2. management companies of the international medical cluster and project participants who have entered into agreements on the implementation of the project with the management company of the international medical cluster and carry out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered to the management companies of the international medical cluster and project participants. Project participants are provided with a benefit from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster - the benefit applies from 2018 to 2028;
3. Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,
4. veterans of the Great Patriotic War, disabled people of the Great Patriotic War - for one vehicle registered to citizens of the specified categories;
5. combat veterans, disabled combatants - for one vehicle registered to citizens of the specified categories;
6. disabled people of groups I and II- for one vehicle registered to citizens of the specified categories;
7. former minors concentration camp prisoners, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War - for one vehicle registered to citizens of the specified categories;
8. one of the parents (adoptive parents), guardian, trustee of a disabled child - for one vehicle registered to citizens of the specified categories;
9. persons who own passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive - for one vehicle of the specified category registered to these persons;
10. one of the parents (adoptive parents) in a large family- for one vehicle registered to citizens of the specified categories;
11. Chernobyl victims - for one vehicle;
12. individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities - for one vehicle registered to citizens of these categories;
13. individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - for one vehicle registered to citizens of these categories;
14. one of the guardians of a disabled person since childhood, recognized by the court as incompetent - for one vehicle registered to citizens of the specified category;
15. persons who have vehicles equipped exclusively electric motors, - in relation to the specified vehicles registered to these persons (the benefit applies from 2020 to 2025).

Old-age pensioners do not have transport tax benefits in Moscow.

Important. The benefits listed in subparagraphs 3-8, 11-14 do not apply to passenger cars with engine power over 200 hp. (over 147.1 kW).

Benefits are provided to individuals upon application based on a document confirming the right to the benefit. If a taxpayer has the right to receive benefits on several grounds, the benefit is provided on one basis at the taxpayer’s choice.

Benefits do not apply to water, air vehicles, snowmobiles and motor sleighs.

If the right to benefits arises (loss) during the tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of complete months preceding the month (following the month) of the emergence (loss) of the right to benefits to the number of calendar months in the tax period. In this case, the coefficient is calculated to three decimal places.

Prepared by "Personal Prava.ru"

Each owner of a duly registered car is required to pay an annual tax for each horsepower of his car - correctly called transport tax.

In this article we will deal with the following questions:

• for what purposes does the state collect this type of tax;
• how is it calculated;
• Is it possible to get benefits and how to pay.

As you know, intensive road construction is underway in Russia, and it is financed through taxes. Thus, according to Article 56 of the Budget Code of the Russian Federation, the budget of the subjects is replenished through 100% deductions of the following types of taxes:

• transport;
• from property;
• from the gambling business.

Further in this article other types of taxes are listed, some of which go to the regional budget. In addition, Chapter Ten of the Code (Articles 65-82) clearly describes what a particular tax should be spent on. Accordingly, the money that vehicle owners pay goes to the formation of road funds.

From this we can come to the conclusion that the more money a region receives from the horsepower tax, the more money is invested in roads. This can be seen in big cities - Moscow, St. Petersburg. Although, for example, this Big city, like Saratov, cannot boast of very good roads.

How is car tax calculated?

There should be no problems with the calculation - it is carried out according to a simple scheme:

• The number of horsepower is multiplied by the base rate.

If the car was deregistered, for example, in September, then the formula takes on the following form:

• number of hp multiplied by the base rate and multiplied by (number of months of ownership per year/12).

Base rates for 2018 are:

• 2.5 - if the engine power reaches 100 hp;
• 3.5 - up to 150 hp;
• 5 - up to 200;
• 7.5 - 201-250 hp;
• 15 - over 250 horsepower.

We have given rates for cars, but there are rates for motorcycles, trucks, buses, yachts and airplanes.

It would seem that the amounts should not be very large, even if you have some powerful roadster like a Porsche Boxter with a 400 hp engine. However, there is one small amendment to the law: the government of a constituent entity of the Federation has the right to increase the base rate, but not more than 10 times.

Therefore, you need to know the base rates for your region. Let's give examples.

Moscow. VAZ-21099 car, engine power 78 “horses”. For Moscow, the rate is 12 rubles per force, from here we get that for a full year of ownership you will need to pay - 78x12 = 936 rubles. If you only used the car for 9 months, we get 78x12x9/12=702 rubles.

For cars with an engine over 250 hp. the rate for Moscow is 150 rubles, so the amounts will be much higher - from 37,500 rubles and above. In other regions, rates may be significantly lower, for example, in the Krasnoyarsk Territory you will have to pay only 390 rubles for the same VAZ-21099, and for a car with a power of more than 250 hp. - 51 rubles per force.

Who is entitled to benefits?

Categories of beneficiaries can also vary significantly in different regions of Russia, but we can distinguish categories that with one hundred percent certainty may not pay transport tax in any region of the country:

• disabled people of the first and second groups;
• parents of disabled children;
• WWII veterans;
• heroes of the USSR and the Russian Federation.

Each region also has its own separate categories, for example, in Moscow, owners of low-power passenger cars (engine power less than 70 hp), as well as entrepreneurs engaged in transporting passengers (except taxis), are exempt from tax.

In St. Petersburg, persons injured as a result of the accident at the Chernobyl nuclear power plant, owners of vehicles manufactured before 1990, and with a power of no more than 80 hp may not pay TN. Veterans of various military conflicts (Afghanistan, Chechnya) are also exempt from taxation.

All those who fall under one category or another are completely exempt from payment. There are also those who still have to pay TN, but at reduced rates. For example, in Perm, 50% of the tax amount is paid by age pensioners, provided that they own a vehicle with a capacity of no more than 100 hp. In Perm, too, parents with many children do not pay tax, as well as parents whose children are serving in the Russian Army.

How and when should I pay tax?

According to Article 363 of the Tax Code, payments for the previous year must be made before October of the next year, that is, in October of this year the tax for 2016 must be paid. 30 days before the end date, you should receive a printout by mail indicating the exact amount. If it is not there, then there are several options:

• come to the tax office in advance and receive a receipt in your hands;
• Find out about your debt on the State Services website.

On the same State Services website you can also make payments online. In case of non-payment, a penalty is charged - a fifth of the tax, plus a certain percentage for each day of delay.