How to calculate the vehicle tax on horsepower?

Each legal owner of a car or other registered vehicle annually receives from the local Tax Service a notice on the need to pay tax indicating its amount. Settlement is the responsibility of the executive authority, and the taxpayer should not do this. However, errors in accruals occasionally occur, so it is better to double-check the indicated amount. This is easy to do if you know what the tax is made of.

What determines the amount of payment

In order to calculate what horsepower tax you have to pay in a particular case, you need to consider different indicators. However, some of them will depend on the region. So, the payment is determined:

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

Federal law defines the base rate. Nevertheless, the authorities of each region or region are free to increase it at their own discretion, but no more than ten times.

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

Base Horsepower Tax 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 liters. from. not taxed at all. The data for the area in which a particular vehicle is registered should be clarified on regional or federal information portals.

What are the costs of tax paid, the difference in rates in the regions of the Russian Federation

Today, the country is actively building roads. This is due to tax payments by vehicle owners.

In addition to construction, transport taxes go to the routine maintenance of roads and their repair. Funds are also spent on compensation for damage caused to the environment by exhaust gases.

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

It can be assumed that the more funds are received from the taxpayers in the local budget, the better the arrangement of roads can afford the subject of the Russian Federation. This is noticeable in such millionaire cities as Moscow and St. Petersburg. However, the large city of Saratov, for example, is not at all distinguished by good roads. And the Mari El Republic, which is one of the regions with the lowest living standards, is characterized by very poor quality of roads below the federal level, although it collects transport tax on horsepower from residents based on the maximum allowable, tenfold increased rate.

How to calculate the transport tax

When calculating the tax on a vehicle, the amounts are rounded up to full rubles. Cents in the documents should not be.

The calculation formula is valid for registered equipment. If you own a vehicle without registering it, penalties are provided.

For types of vehicles taxed on horsepower, the calculation is as follows: 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 an incomplete year. There are two options for the formula:

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

The result with both calculation options will be the same.

If registration took place before the 15th day of the month inclusive, then payment will be made for the whole month. The same will happen in case of removal of equipment from the register from the 15th day of the month and later.

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

How to determine engine power in horsepower

For vehicle owners, knowing the engine power of their equipment is important not only for making tax payments. However, due to the fact that the tax on horsepower is calculated in Russia, it is more convenient to have an idea of ​​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 complete information about a particular vehicle 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 the tax on the car for horsepower, which is not in it, it is better to amend the documents on the basis of measurements. Accurate diagnostics can be performed on special dynamometric stands (“dynostands”).
• There is special electronic equipment for installation in the car. It carries out constant current power control, but has some error. In addition, this equipment is expensive both for acquisition and for maintenance. It is recommended for sports cars where similar costs are appropriate.
• 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 indicators and indicate the calculation error.

The difference in horsepower in different countries

For owners of foreign cars, knowledge of the actual engine power is often fundamentally important for calculating the tax on cars by horsepower.

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

Anglo-American suggests that 1 kW = 1.34 liters. from.

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

General tax benefits

In various constituent entities of the Russian Federation, various privileged categories of citizens have been identified. Any basis for non-payment or reduced tax rate must be documented and documented through a statement. No tax breaks are made automatically.

In some regions, there is a direct correlation of horsepower tax on low engine power and the year of manufacture of the vehicle, up to the full 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 in the entire state. These include:

• invalids of I and II groups;
• parents with disabled children in care;
• veterans of World War II;
• Heroes of the Russian Federation and the USSR;
• owners of stolen vehicles, the theft of which is confirmed by relevant documents.

Benefits for agricultural vehicles

According to federal law, horsepower tax is not paid on machinery owned by agricultural producers and used in agricultural production.

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

Not subject to taxation:

5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, cattle trucks, special machines for transporting poultry, machines for transporting and applying fertilizers, veterinary care, maintenance), registered with agricultural producers and used in agricultural work for agricultural production .

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

Agricultural commodity producer - an individual or legal entity engaged in the production of agricultural products, which in value terms makes up more than 50 percent of the total output, including fishing cooperative (collective farm), agricultural production, including fish products, and catches of aquatic biological resources in which it amounts in value terms to more than 70 percent of the total output.

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

Also, in different regions, additional benefits may be provided for this category of vehicle owners.

If you do not use a car

Finding a vehicle for repair or simple machinery for another reason is not a reason for evading horsepower tax.

If you don’t use the car and do not plan to use it, but there is no desire to pay for it, transport must be deregistered.

Replacing the engine with a less or more powerful

In the event that after the registration of the vehicle, the engine or its parts were replaced, resulting in a change in power (without lowering the environmental class - otherwise it is illegal and punishable by fines), you must make the appropriate changes to the TCP and notify the traffic police about this.

Increased tax: who pays how much

The increasing coefficient of the 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 car tax for horsepower increases depending on the cost can be calculated using coefficients for different price and age categories.

Current information on cars in the price category of over 3 million rubles. can be found on the official website of the Ministry of Industry and Trade.

When to pay transport tax to individuals

Each private owner of the equipment must receive a notification from the local Tax Inspectorate no later than 30 days before the payment deadline. It indicates how much the horsepower tax amounted to in the last completed reporting period. If such a notification did not come, it should be clarified whether there is data on registered transport in the Tax Authority. The absence of a notice cannot serve as a reason for non-payment of tax, and in the absence or delay of payment, interest will be charged.

For individuals, the deadline for paying horsepower tax 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

Horsepower tax will be paid by a legal entity no 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 a payment will differ. Some regions give one day for this procedure, others - up to 2.5 months.

Advance payments during the year may also be provided. In the case of such practices in the constituent entity of the Russian Federation, payments are made quarterly. Most regions devote a whole month to this, following each reporting period, but the timing may vary. Therefore, it is better to clarify relevant information for a specific area.

Legal entities are required to independently calculate the horsepower tax.

What will happen in case of non-payment

In case of untimely payment of tax, penalties or fines of 20% of the proper amount of payment may be charged.

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

If the tax amount was artificially lowered, the fine will be from 20 to 40% of the total amount of payment.

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

The statute of limitations for such offenses is 3 years. If more than 3 years have passed, any penalties and other attempts to hold a taxpayer accountable will be illegal.