Road or transport tax is paid by all citizens of the Russian Federation who own a registered vehicle. Officially, this type of tax is called transport tax, but since the money collected is spent on road repairs, it is often called road tax.
You can independently calculate the amount of transport tax, knowing three values: the tax rate, engine power in horsepower and the number of months of car ownership. All these values are multiplied among themselves, and the amount of road tax is obtained.
For example, for a Chevrolet Niva car with an 80 hp engine. the all-Russian tax rate is 2.5 rubles per horsepower. Therefore, 2.5 rubles x 80 hp = 200 rubles.
If the car was not registered for the entire year, divide the amount received by 12 and multiply by the number of months during which the vehicle was registered with the traffic police.
Round off the total according to the rules of arithmetic. That is, values up to 50 kopecks are discarded, and amounts of 50 kopecks and above are rounded to the nearest ruble.
Transport tax rate
Each constituent entity of the Russian Federation independently determines the value of the road tax rate. To find out the amount of vehicle tax in a specific region, contact your nearest Federal Tax Service office. Or find out information on the Internet.
Engine power
According to the tax legislation of the Russian Federation, when calculating the amount of road tax, the engine power in horsepower specified in the TCP is used. If the power is indicated in kilowatts, it is converted into horsepower by multiplying by a factor of 1.35962. For example, 55 kW x 1.35962 = 74.77 hp.
If the owner of the car changed the engine to another, different power, he is obliged to write an application to the traffic police to change the data in the TCP.
Luxury car tax
Since January 1, 2014, changes have been made to the existing procedure for calculating the transport tax, increasing the amount of tax for owners of expensive cars. Increasing coefficients are applied to the following categories of cars:
- coefficient 1, 1 for cars costing from 3 to 5 million rubles, the age of which is from 2 to 3 years;
- coefficient 1, 3 for cars costing from 3 to 5 million rubles, the age of which is from 1 to 2 years;
- coefficient 1, 5 for cars costing from 3 to 5 million rubles, the age of which is not more than 1 year;
- coefficient 2 for cars with a cost from 5 to 10 million rubles, the age of which is not more than 5 years;
- coefficient 3 for cars with a cost of 10 to 15 million rubles, the age of which is not more than 10 years;
- coefficient 3 for cars worth over 15 million rubles, the age of which is not more than 20 years
