How is transport tax calculated and who is exempt? – Rossiyskaya Gazeta

What vehicles does this type of tax apply to?

If a vehicle is registered in the name of a natural person, he or she is automatically a taxpayer of transport tax. Means of transportation are not only cars, but also air and water vehicles, snowmobiles and sleds, Zagorulko stressed.

When does the transport tax arrive and what are the deadlines to pay it?

Until December 1, 2023, transport tax payers – individuals must pay the tax for 2022. This is done on the basis of a notification that the tax authority must send no later than October 20, 2023, calculating the tax base and indicating the amount of tax to be paid, as well as the term for its payment.

How is the transport tax calculated?

Zagorulko explained that the transport tax is calculated as the product of the following components:

1. Tax base, which depends, for example, on the engine power (for passenger cars, other motor vehicles).

2. Tax rate established in the constituent entities of the Russian Federation.

3. Tax calculation period (all year or a certain number of months).

4. Increasing factor (for expensive cars).

What categories of citizens cannot pay transport tax?

For example, in Moscow, in particular, veterans and disabled people of military operations, World War II, disabled people of groups I and II and one of the parents of a large family do not pay taxes.

All these people, except for parents of a large family, cannot pay transport tax solely in relation to a car with an engine up to 200 hp. pp., engine power restrictions do not apply to parents of a large family.

At the same time, if a passenger car has an engine power of up to 70 HP. With, including or only an electric motor, the natural person in whose name said vehicles are registered will also be exempt from paying the transport tax.

Benefits apply only to motor vehicles.

What about expensive cars?

Zagorulko said that by 2022, in relation to expensive passenger cars, the value will be more than 10 million rubles. and from the year of manufacture from which a certain number of years have passed, included in the corresponding list of passenger cars placed by the Ministry of Industry and Commerce, the tax is calculated with an increasing factor of 3. β€œIt is applied if the model and brand of the car match those indicated on the list,” he noted.

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