Transport tax is an important item of expenses for vehicle owners, which can be eliminated by knowing what benefits are provided by the state to pay this tax.
Normative base
The transport tax is a regional tax, introduced by Chapter 28 of the Tax Code of the Russian Federation, as well as by the regulations of the constituent entities of the Russian Federation (in terms of the size of the tax rate, the procedure and the term for its payment). The transport tax rate, regardless of the region, rises with the increase in the engine power of the car. Accordingly, the lower amount of tax will be paid by the car owner of a less powerful vehicle, and vice versa, the more powerful the car's engine, the more amount the car owner will see in the notification from the tax authority.
Federal benefits
Clause 2 of Article 358 of the Tax Code defines a list of types of vehicles that are not subject to taxation. Based on this clause, the following categories of individuals are exempt from paying transport tax:
- owners of rowing and low-power motor boats;
- owners of cars converted for use by people with disabilities;
- persons who have received vehicles through social security authorities, while the vehicle's engine must have a capacity of less than 100 horsepower;
- owners of fishing vessels;
- individual entrepreneurs - owners of passenger ships, while passenger transportation should be their main activity;
- entrepreneurs engaged in agricultural production do not pay tax on special vehicles, tractors and combines used in production;
- owners of offshore mobile drilling rigs;
- owners of offshore drilling vessels;
- owners of stolen cars;
- owners of ships registered in the Russian International Register of Ships;
- owners of offshore fixed and floating platforms.
The above persons do not have to pay transport tax on the listed vehicles, respectively, they do not receive notification from the tax authorities. The exception is those vehicles that are on the wanted list. In order to notify the inspectorate that the car is on the wanted list, it is required to provide the inspectorate with an appropriate document issued by the Ministry of Internal Affairs body investigating the car theft.
Regional benefits
Despite the fact that tax benefits are established by the regions independently, there are categories of taxpayers common to all regions, who are entitled to them:
- participants of the Great Patriotic War;
- Heroes of the Soviet Union and the Russian Federation, awarded with the Order of Glory of three degrees;
- veterans and invalids of the Great Patriotic War;
- veterans and disabled combatants;
- one of the parents, adoptive parents, guardian or curator of a disabled child;
- owners of passenger cars with an engine up to 70 horsepower inclusive;
- persons exposed to radiation as a result of the accident at the Chernobyl nuclear power plant and categories of persons equated to them;
- Disabled persons of groups I and II.
- one of the parents (adoptive parents) in a large family.
Other tax incentives vary from region to region. In order to clarify what tax benefits are established in a particular region, you can look at the website of the Federal Tax Service in the section "Property taxes: rates and benefits", select your region and on the "Benefits" tab, see the detailed list.
