How to calculate the transport tax on horsepower?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Each legal owner of a car or other registered vehicle receives an annual tax notice from the local Revenue Service indicating the amount of the tax. Making calculations is the responsibility of the executive authority, and the taxpayer should not be involved in this. However, errors in accruals occur from time to time, so it is better to double-check the indicated amount. This is easy to do if you know what the tax consists of.

What determines the payout amount

In order to calculate how much tax on horsepower will have to pay in a particular case, you need to take into account different indicators. However, some of them will depend on the region. So, the payout is determined by:

• type of taxable equipment;
• engine power;
• horsepower (HP) tax rate in the subject of the Russian Federation wherevehicle registered;
• number of months of ownership in a year;
• belonging to a preferential category;
• the cost of the car (is it so expensive that it falls under the category that increases the payout ratio);
• vehicle age - some regions.

Federal legislation determines the base rate. Nevertheless, the authorities of each region or region are free to increase it at their own discretion, but not more than ten times.

Some vehicles are subject to increased tax, the grounds for this are determined by national laws. There are also uniform for the whole country preferential categories of taxpayers, but most of them differ in different regions.

Horsepower tax base rates

The table shows the basic annual tax payment rates. Depending on the subject of the Russian Federation, they can be increased tenfold or canceled altogether for any category. For example, in the Orenburg region, cars with an engine power below 100 hp. With. are not taxed at all. It is better to check the data for the area in which a particular vehicle is registered on regional or federal information portals.

What tax money is spent on, the difference in rates by regions of the Russian Federation

Today, the country is actively building roads. This comes from tax payments.vehicle owners.

In addition to construction, transport taxes go to the current maintenance of roads, their repair. Funds are also used to compensate for damage caused to the environment by exhaust gases.

The entire amount of transport tax paid goes entirely to the regional budget. That is why the subjects of the Russian Federation themselves regulate the amount of payments. The tax code of the country determines the targeted use of these funds - road funds are formed at their expense.

It can be assumed that the more funds the local budget receives from taxpayers, the better road construction a subject of the Russian Federation can afford. This is noticeable in such million-plus cities as Moscow and St. Petersburg. However, the large city of Saratov, for example, does not have good roads at all. And the Republic of Mari El, which is one of the regions with the lowest standard of living, is notable for the very poor quality of roads below the federal level, although it collects a transport tax on horsepower from residents based on the maximum allowed tenfold rate.

How to calculate transport tax

When calculating the tax on a vehicle, the amounts are rounded to full rubles. There should be no kopecks in the documents.

The calculation formula is valid for registered vehicles. If you own a vehicle without registering it, pen alties are provided.

For modes of transport taxed on horsepower, the calculation is as followsway: the rate of the subject of the Russian Federation, determined for the corresponding type of equipment, must be multiplied by the number of horsepower of the engine.

The tax calculation will be different if the equipment is owned by the owner for less than a year. There are two variants of the formula:

• regional rate multiplied by horsepower, divided by 12, multiplied by number of months of ownership;
• regional rate multiplied by horsepower, multiplied by number of months of ownership and divided by 12.

The result for both variants of the calculation will be the same.

If registration occurred before the 15th day of the month inclusive, then payment will be made for the entire month. The same will happen if the equipment is deregistered from the 15th day of the month and later.

If the vehicle is registered after the 15th or deregistered before the 15th, the current month is not taken into account.

How to determine engine horsepower

For vehicle owners, knowing the engine power of their vehicles is important not only for making tax payments. However, due to the fact that in Russia the tax is calculated by horsepower, it is more convenient to have an idea about the characteristics of the engine in these units.

• Engine power in most cases can be found in the documents for the car. If it is written in kilowatts, then to convert to horsepower, the value should be multiplied by 1, 36.
• You can get full information about a particularvehicle by its VIN number (Vehicle Identification Number) - identification, or "body number"; information is posted on special information sites.
• The power indicated in the documents does not always correspond to the real one. In order not to pay tax on a car for horsepower that is not in it, it is better to make changes to the documents based on measurements. Accurate diagnostics can be made on special dynamometer stands ("dyno stands").
• There are special electronic equipment for installation in the car. It provides constant current power control, but has some error. In addition, this equipment is expensive both to purchase and to maintain. It is recommended for sports cars where the expense is worthwhile.
• You can use a laptop with a special program and cable. According to the instructions for the application, you need to connect to the car and drive at different speeds. The program will calculate the engine power and indicate the calculation error.

Different horsepower values in different countries

For owners of foreign cars, knowing the actual engine power is often crucial to calculating auto tax on horsepower.

According to the Russian-European system of measurement, 1 kW=1.36 liters. s.

Anglo-American suggests that 1 kW=1.34 hp. s.

The measurement method in Japan is different from the European one, therefore, with the same indicators, a European carfact will be more powerful. In this case, it makes sense for taxation to make real measurements and make changes to the documents. For example, the Nissan Cifiro 2.0 from Singapore is marked as having 140 horsepower. s., the same from Japan - 155 liters. s.

General transport tax exemptions

In different subjects of the Russian Federation, various preferential categories of citizens are allocated. Any basis for non-payment or reduced tax rate must be documented and executed through an application. There are no automatic tax breaks.

In some regions, there is a direct dependence of the horsepower tax on the low engine power and the year of manufacture of the vehicle, up to a complete exemption from its payment. This information is best specified on local or federal information sites.

However, there are categories of taxpayers who have the right not to pay transport tax throughout the state. These include:

• disabled people of groups I and II;
• parents with disabled children;
• veterans of the Great Patriotic War;
• heroes of the Russian Federation and the USSR;
• owners of stolen vehicles, the fact of theft of which is confirmed by the relevant documents.

Agricultural vehicle benefits

According to federal law, horsepower tax is not payable on equipment owned by farmers and used in the production of agricultural products.

Clause 2 of Article 358 of the Tax Code of the Russian Federation reads:

Not subject to taxation:

5) tractors, self-propelled harvesters of all brands, special vehicles (milk carriers, livestock carriers, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered to agricultural producers and used in agricultural works for the production of agricultural products.

Article 1 of Federal Law No. 193-FZ of 08.12.1995 defines the status of agricultural producers:

Agricultural commodity producer - an individual or legal entity engaged in the production of agricultural products, which in value terms account for more than 50 percent of the total volume of production, including a fishing artel (collective farm), the production of agricultural products, including fish products, and catches of aquatic biological resources in which, in value terms, more than 70 percent of the total volume of production.

To confirm this status, you must submit relevant documents with calculations to the local tax authority.

Additional benefits may also be provided for this category of vehicle owners in different regions.

If the car is not in use

Finding a vehicle in repair or simple equipment for another reason is notis an excuse for horsepower tax evasion.

If the car is not used and is not planned to be used, but there is no desire to pay for it, the transport must be deregistered.

Replacing the engine with a less or more powerful one

If, after the vehicle was registered, the engine or its parts were replaced, leading to a change in power (without lowering the environmental class - otherwise it is illegal and punishable by fines), it is necessary to make the appropriate changes to the TCP and notify about it traffic police.

Increased tax: who pays and how much

Increasing coefficient of payment of transport tax is relevant for owners of equipment, the cost of which exceeds 3 million rubles. Applies to individuals and legal entities.

How the tax on a car for horsepower will increase depending on the cost can be calculated using coefficients for different price and age categories.

Vehicle price	Vehicle age	Coefficient increasing the tax
From 3 to 5 million rubles	Less than 1 year	1, 5
From 3 to 5 million rubles	1 to 2 years old	1, 3
From 3 to 5 million rubles	2 to 3 years old	1, 1
From 5 to 10 million rubles	Less than 5 years	2
From 10 to 15 million rubles	Less than 10 years	3
Over RUB 15 million	Under 20years	3

Up-to-date information about cars in the price category over 3 million rubles. can be viewed on the official website of the Ministry of Industry and Trade.

When to pay transport tax to individuals

Each private vehicle owner must receive a notice from the local Tax Office no later than 30 days before the payment deadline. It shows how much horsepower tax was in the last completed reporting period. If such a notification has not been received, it should be clarified whether there is data on the registered transport in the Tax Authority. Lack of notification cannot be used as a reason for non-payment of tax, and pen alties will be charged in case of non-payment or late payment.

For individuals, the deadline for paying tax on horsepower is until December 1 of the year following the reporting year (that is, for 2017, payment must be made no later than November 30, 2018).

Features of tax payment by legal entities

Payment of tax on the horsepower car will be made by a legal entity not earlier than February 1 of the year following the reporting year. Depending on the subject of the Russian Federation where the vehicle is registered, the time for making the payment will differ. Some regions give one day for this procedure, others - up to 2.5 months.

Advance payments may also be made throughout the year. In the case of such a practice in a constituent entity of the Russian Federation, payments are made quarterly. Most regions set aside a whole month for this, following each reporting period.period, but times may vary. Therefore, it is better to clarify the current information for a particular area.

Legal entities are required to calculate the horsepower tax themselves.

What happens in case of non-payment

In case of late payment of tax, interest or a fine of 20% of the due amount may be charged.

Also, a delay in payment can lead to a tax audit, the arrest of all owner accounts, confiscation of funds and property, the deduction of the required amount from the car owner’s salary, a ban on leaving the country.

If the amount of tax was artificially low, the pen alty will be from 20 to 40% of the total amount of the payment.

Failure to pay tax can lead not only to administrative, but also to criminal liability (if the requirement to pay state duty is ignored for 2 or more months).

The statute of limitations for such offenses is 3 years. If more than 3 years have passed, any pen alties and other attempts to hold the taxpayer liable will be illegal.