Car tax is a compulsory payment for owners of vehicles, which is gratuitous. It is regional because its size and procedure for payment is regulated by the legislation of the constituent entities of the Russian Federation.
The tax on cars is calculated taking into account the following information:
- Tax rate. It is established at the federal level, but the subjects of the Russian Federation have the right to increase it up to 10 times. The rate will depend on the engine size, the year of production of the car and the environmental class to which it belongs.
- The tax base. Under the action of the tax get vehicles equipped with an engine. It is important to consider the number of horsepower, information about which is contained in the TCP.
- Period of ownership. It is calculated in months, and is directly related to the calculation of car tax.
- Coefficient of increase. Applies to cars whose value is more than 3 million rubles.
So, the formula for calculating the transport tax:
Tax amount = tax rate * tax base * (holding period / 12) * increase factor.
Content
- Main provisions
- Tax on expensive cars
- Ways to find out transport tax
- What is important to consider when calculating the tax?
- Frequently asked questions about car tax
- Checking car tax online
Main provisions
The calculation of the tax on the car - it is the duty of the tax inspectorate, if the vehicle belongs to an individual. In accordance with the Federal Law No. 52 of 2014, citizens independently submit information to the tax authorities about purchasing a car. Neglect of this provision is the basis of accountability. Attention! Legal entities independently calculate the amount of transport tax that must be paid by them.
What is the tax on cars for retirees, are there any benefits for them? The subject of the Russian Federation for persons of retirement age may establish benefits. To do this, the tax inspection must submit a document confirming the right to preferential taxation (pension certificate).
In what cases the transport tax is not charged? The tax on the car is not charged when the vehicle is alienated, due to the death of the taxpayer or declaring it dead on the basis of a court decision, in the event of other circumstances stipulated by Art. 44 of the Tax Code.
Checking car tax online
You can find out transport tax by car number or engine power if you have Internet access. Many sites offer to use a calculator to calculate the tax that is to be paid.
How to check car tax online? To do this, you can use the official portal of the Federal Tax Service (https://www.nalog.ru/rn77/service/calc_transport/). Instruction:
- The choice of the region (the tax rate used in the calculation will depend on the selected subject). The region in which the vehicle is registered is assigned.
- Specify the year of manufacture of the car, the number of months of ownership, type of vehicle and engine power (horsepower).
- Additionally, it is determined whether you have the right to preferential taxation.
- After that, you will need to use the “Next” electronic key, and information about the amount of tax payable will be downloaded.
The tax inspectorate draws your attention to the fact that the information obtained is informative in nature.
The next site where you can calculate the tax rate is drom.ru (http://law.drom.ru/calc/). The list of actions is practically the same - you will need to choose a region, a car production company and a model, indicate the year of manufacture and horsepower. The system automatically calculates the tax, and then shows the result to the user.