How to calculate advance payments for transport tax

How to calculate an advance payment for transport tax

The calculation of advance payments and transport tax is determined by Art.
362 Tax Code of the Russian Federation. It states that taxpayers-organizations make their own calculations, and individuals pay tax on the basis of a notification from the tax authority. The tax is calculated for the calendar year for each vehicle separately. The calculation method is the product of the tax rate and the tax base. Advance payment for transport tax is ¼ of the tax amount. It is calculated for 1st, 2nd, 3rd quarters. The tax at the end of the year is paid in the form of the difference between the calculated tax amount and advances paid to the budget.

The tax base is what the tax is collected from. For transport tax, the base is the technical characteristics of vehicles, for example, the power of the car. The entire list of technical characteristics involved in tax calculation is indicated in Art. 359 of the Tax Code of the Russian Federation.

Rates for tax calculation are set by regions. When developing them, the latter should be guided by the rates of the Tax Code named in Art. 361 Tax Code of the Russian Federation. The main requirement is that regional rates should not exceed NK rates by more than 10 times. The appropriate service of the Federal Tax Service allows you to determine the rate correctly.

Example of calculating advance payment for transport tax

The organization has owned a passenger car since 2013. The car is registered in the Moscow region. Tax base – 152 horsepower. Tax rate – 49 rubles per hp.

Tax amount for 2020:

152 hp x 49 rubles = 7448 rubles.

Advance payment amount in 2020:

152 hp x 49 rubles x 1/4 = 1862 rubles.

Based on the calculation results, the organization will pay advances of 1,862 rubles each for the 1st, 2nd, 3rd quarters of 2020. The tax amount for the year will be 1862 rubles.

The timing of payment of advances and taxes will depend on the law of the subject of the Russian Federation. For example, in Moscow, organizations are not provided for the payment of advance payments for transport tax (Clause 1, Article 3 of Moscow Law No. 33 of 07/09/2008 “On Transport Tax”), the tax is transferred until February 5 following the year, according to which it is paid. In St. Petersburg, organizations transfer advance payments to the budget until April 30, July 31, October 30 (Clause 2, Article 3 of the Law of St. Petersburg dated November 4, 2002 No. 487-53 “On Transport Tax”), the tax is transferred until February 10 , following the year in which it is paid.

Advance payment procedure

Tax Code of the Russian Federation Article 363. Procedure and terms for payment of tax and advance payments for tax

1. Payment of tax and advance payments of tax is made by taxpayers to the budget at the location of the vehicles.

Making an advance payment for car tax, as well as paying the principal amount, is carried out according to the procedure established at the regional level, therefore the rates and terms of payment of the advance payment may differ depending on the region.

You can easily find out about the rates and benefits applicable to your region on the Federal Tax Service website.

The advance payment algorithm consists of several simple steps:

• clarification of essential information (information about all vehicles that are the property of a legal entity and at the same time an object of taxation, current transport tax rates in the region);
• calculation of the advance amount for each of the registered vehicles;
• filling out a standard form to pay transport tax;
• payment of the advance amount at the nearest regional branch of the Federal Tax Service.

There is no need to prepare a special report for the tax service based on the results of advance payment.

Calculation of advance payments for transport tax upon the emergence/termination of ownership

If a vehicle is acquired or is removed from ownership in the year for which the tax is calculated, then the coefficient for the number of full months of vehicle ownership is applied.

Example of calculating advance payment for transport tax

The organization is the owner of a truck whose engine power is 204 hp. The place of registration of the vehicle is Rostov region. The tax rate is 35 rubles. The car was sold on October 16, 2015.

Since the car has been sold, the ownership period factor must be used. For 1st, 2nd, 3rd quarters, the tax is calculated in full, that is, the coefficient is not applied. At the end of the year, the coefficient will be 10/12 (October is included in the calculation).

Tax amount for 2020:

204 hp x 35 rubles x 10/12 = 5950 rubles.

Advance payment amount in 2020:

204 hp x 35 rubles x 1/4 = 1785 rubles.

For the 1st, 2nd, 3rd quarters, the organization will pay advances of 1,785 rubles for each quarter. The amount of transport tax will be 595 rubles in addition to the listed advances to the budget.

Advance amount upon withdrawal and/or registration with the State Traffic Safety Inspectorate for the current tax period

Tax Code of the Russian Federation Article 362

In case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the calculation of the tax amount (the amount of the advance tax payment) is carried out taking into account coefficient, defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.

Article 362 of the Tax Code of the Russian Federation provides for the following situations:

1. If the car was deregistered before the 15th day, this month should not be counted in the calculations, and if the registration was deregistered on the 15th day onwards, tax payments are made for the whole month.
2. If the car was registered before the 15th, this month should not be counted in the calculations, but if from the 15th onwards, tax payments are made for the whole month.

The amount of the advance for an incomplete year is calculated by the formula: ¼ × Tax base × Tax rate × N/12 × Increase coefficient , where N is the number of months in which the vehicle was registered to the current owner in the past tax period.

Who should pay advance payments for transport tax?

Payment of advance payments (abbreviated as AP) for the transport tax (abbreviated as TN), in accordance with the provisions of Article 357 of the Tax Code of Russia, lies with the individuals or legal entities in whose name the transport is registered. This expense column is a standard type of taxation.

However, for enterprises and individuals the procedure for depositing funds under TN is different:

1. Commercial companies and enterprises must independently calculate the amount of the advance payment (we will show below how to correctly perform such a calculation).
2. Individuals must pay a flat tax rate.

Transport taxes are regional types of mandatory deductions, which means (according to Article 356 of the Tax Code), many indicators are calculated by local authorities. These payments are the profit of regional budgets.

Is it necessary to pay advance payments for transport tax? Yes, evasion of this procedure is punishable by law and threatens with fines, penalties and even confiscation of property. Therefore, asking the question whether an organization needs to pay advance payments for transport tax.

It should be understood that, otherwise, the company’s bank accounts may be closed by tax authorities.

Regional government institutions determine, in particular, such parameters as the tax rate, payment deadline, availability of benefits and the extent of their application.

If commercial enterprises and firms are required to pay an advance payment, then individuals do this at a time based on the notification received.

What it is

Advance payments for transport tax are payments that are made in advance, that is, not at the end of the reporting period, but during its continuation.

These advances are required to be paid by all organizations whose accounts include vehicles specified in the article of the Tax Code on making advance payments. Of course, there are exceptions.

Since car tax advances are set at the regional level, in some parts of Russia the advance payment is optional (subjects have decided not to make these vehicle tax payments). There are few such cases, but they still exist.

The fact that the payment is regional also gives the tax inspectorates of individual regions an advantage to determine their own deadlines, rates, as well as the characteristics of calculating advances.

Advance payments vary depending on the type of transport. The type of car, its brand, and engine power matter.

The amounts paid on a preferential basis are also calculated using an individual formula (for example, some pensioners, heroes of the USSR, etc. pay less for transport tax, so advances for it will also be a smaller amount).

How is the advance payment calculated correctly?

Let's figure out how to calculate advance payments for transport tax. The AP for transport tax can be calculated and paid only based on the results of the reporting period. In many regions, this period occurs once a year, however, there are cases (as we examined for the Nizhny Novgorod region) when payments must be made quarterly three times a year.

According to Article 362 of the Tax Code, the payment amount should be determined as the base multiplied by the rate and divided by four. This formula takes into account a number of coefficients.

The general formula includes the following indicators:

• tax base (marked as NB);
• rate (NS);
• Possession Rate (PO);
• increase rate (PP).

In the general formula for calculating the advance payment, all indicators are included as follows:

AP=0.25×NB×NS×PO×PP

Based on this formula, it is easy to create an advance payment calculator if the base is known. It should be remembered that local authorities are not only able to change the amount of AP, but also dynamically change it annually. However, AP will always be calculated the same.

The ownership rate (PO) reflects the level of vehicle ownership. In a mathematical sense, this is the ratio of the period during which the vehicle was registered to the length of the tax period.

The increase index (IP) depends on the subtleties associated with the car itself: its year of manufacture, average price. The actual figures are indicated in Article 362 of the Tax Code.

In 2020, a rule was introduced for cars whose price is in the range of 3-5 million rubles. For them, a single indicator of 1.1 was used.

As for issues related to tax returns, the amount of the accident that occurred during the entire reporting period must be indicated in the general annual declaration.

Tax rates and indicators that must be taken into account when calculating the amount of the advance payment are established by local legislative institutions. The development of such completely depends on the rates and indicators prescribed in Article 361 of the Tax Code. When drawing up their own local rates, the authorities must be guided by only one requirement - not to increase them more than ten times.

Are penalties accrued on the advance payment of transport tax in case of non-payment or late payment? Yes, if there is a delay, penalty interest begins to accrue, since the AP is part of the total rate.

If a company or citizen does not have the opportunity to personally pay for the accident, then an authorized person can do this on behalf of the payer.

To pay or not to pay advances

Advances for transport tax (hereinafter referred to as TN) are preliminary payments that are made not at the end, but directly during the tax period. Advance payments under TN are required to be made by all enterprises that have vehicles on their balance sheet that fall under the requirements of Art. 358 Tax Code of the Russian Federation. The exception is enterprises registered in the constituent entities of the Federation, which refused advances at the regional level. These, for example, include Moscow and the Sverdlovsk region.

While preparing material for this article, we came across a heated discussion on the topic of advance payments for transport tax on one of the accounting forums. The essence of the discussion boiled down to the following: you don’t have to pay advance payments on the technical tax, since Federal Law No. 229 of July 27, 2010. from 01.01.11, I canceled the submission of declarations and calculations for advance payments to the Federal Tax Service.

So, we kindly ask: do not confuse filing a return with paying taxes! From the fact that you were allowed to provide documentary payments only once a year instead of four, it does not at all follow that there is no need to pay advances. Unless the law of your region directly states the opposite, then you pay advances under TN in the general manner. And the declaration - yes, indeed, you can submit it once a year. No later than February 1st!

Example of calculating advance payment for transport tax

In order to correctly calculate the AP according to TN, accounting departments and financiers should familiarize themselves with samples and examples. We give exactly one such example below.

Since 2020, it has a Volkswagen passenger car at its disposal. The car, as well as the company, are registered in the Moscow region. The base is (power) - 134 hp. The car falls into the category “over 100 hp, but less than 150 hp,” which means the tax rate is 34 rubles. Let's try to calculate the amount of AP.

Tax for 2020 will be:

134 × 34 = 4556 rubles.

In this case, the amount of AP in 2020 will be:

134 × 34 × 0.25 = 1139 rubles.

This means that according to the calculation, for all 3 quarters of 2020 you should pay 1139 rubles, and the final amount of the annual tax will be 1139 rubles. In this case, the balance payment and the advance payment are equal.

Something to remember! Naturally, the numbers will not be the same in other regions, as will the payment terms. It all depends on the specific rates of the region.

To understand how significant the difference in rates is, let’s consider several regions (for cars 150 - 200 hp):

1. Belgorod region – 50 rub.
2. Kemerovo - 45 rub.
3. Novosibirskaya – 30 rub.
4. Krasnodar region – 50 rub.
5. Crimea – 15 rub.
6. Chechnya – 24 rub.

It should be noted that almost half of all regions are assessed at the same rate - 50 rubles for a car with a capacity of 150-200 hp.

Deadlines for making advances

Advance payments for transport tax are paid in the order and within the time limits as determined by the law of the relevant subject. As a rule, this is the first, second and third quarter. For example, for 2014, the last payment should have been made in February-March of the current year, and the date of the next advance payment for the new year, 2020, is October 1.

A calendar month is given to make preliminary payments. The laws of some entities also stipulate that the deadline for making advances must be the last working day. The day of payment of the TN will be considered the day the payment order is submitted to the bank, so you need to decide on the date in advance so that there is no delay. Tax payment is allowed on the next business day after the payment deadline, but only if the payment document is submitted no later than the closing time of interbank settlements.

If there was a delay, penalties will be charged for each day (Article 75 of the Tax Code of the Russian Federation), including weekends and holidays. Penalties must be calculated and paid along with the next advance payment or in full immediately after the delay is discovered.

Advance payment penalties = 1/300*SR*SZ*D, where SR is the refinancing rate on the day of delay, SZ is the amount of tax debt, d is the number of days of delay.

Special transport

There are special types of transport for which TN and, accordingly, AP are calculated differently.

Such transport includes:

• transport that is considered expensive;
• weighing more than 12 tons.

For expensive cars, when calculating the transport tax, a special increase indicator is used. It depends on the year of manufacture and price. In order to find out which car requires an increased tax, you should familiarize yourself with the list of cars on the website of the Ministry of Industry and Trade.

To summarize, it should be noted that payment of the transport tax is the responsibility of everyone: both individuals and commercial companies. The only difference is that citizens must pay it once.

Tax rates, indicators that are included in the calculation of transport tax and advance payment, are calculated by local authorities and depend on:

1. Car power
2. Its prices.
3. Year of release.

The total amount is defined as the base amount multiplied by the bet and divided by four. This formula takes into account a number of coefficients, including the possession indicator and the promotion indicator.

Author rating 0Elizarov Artem lawyer, specialist in automobile law Articles and answers written 230

Nuances of calculating advances for some vehicles

Advances on expensive cars and vehicles weighing more than twelve tons are calculated in a special way.

For expensive cars, an increase factor is applied. Due to this, the amount of tax and prepayments on it increases. The Ministry of Industry and Trade has developed and published on its website a list of vehicles for which the increasing indicator is used.

For vehicles that weigh more than 12 tons and are included in the Platon register, it is necessary to calculate the amount of advances, but not to pay them. This is due to the fact that the amount of tax can be reduced by the amount of payments under the Platon system.

Calculate transport tax: legal entities, advance transport tax

Transport tax is a burden imposed on those organizations that own cars. For each vehicle registered to a legal entity, tax must be calculated and paid. It does not matter what tax regime the company applies, whether the transport is actually used, or whether it is listed on the balance sheet. Even a written-off and broken car is subject to taxation. The tax burden lies with the organization until the vehicle is deregistered with the traffic police.

This procedure is performed upon disposal or write-off of a vehicle. If the car is stolen, then the original police certificate is submitted to the traffic police, on the basis of which you can temporarily not pay tax until the vehicle is found.

The tax is a regional tax; the terms for its transfer are determined by the region to which the traffic police department is located, where the vehicle is registered.

There is an obligation to pay quarterly advances throughout the year if required by the specific region where transport tax is paid. If quarterly payments are not provided for by the internal laws of the Russian constituent entity, then the car tax is paid for the past year in full in one amount.

Example of tax and advance payment calculation

Let's assume we have a company that has:

• A passenger car with an engine power of a full 140 horsepower.
• A truck with a 230 l/s engine.

She needs to pay tax annually on these two types of transport. To calculate it, we also need to know the region. For the sake of clarity of calculations, let’s take an ordinary subject of the Russian Federation - for example, the Pskov region. It was possible to take the Moscow region, but this is too easy for an example of calculations.

In 2020 the rates are as follows:

• For a passenger car with the specified power - 27.
• For a truck – 65.

Additionally, we take into account that the passenger car was produced only two years ago, and cost about 5 million rubles, which means that an increasing factor of 1.1 is taken into account.

The list of cars to which increasing factors are applied is established annually by the state and posted on the website of the Ministry of Industry and Trade. The current list for 2020 is here.

Now let's calculate the tax amount, since we have received all the necessary variables. And the calculation based on them will be like this:

• 140 x 27 x 1.1 = 4,158 rubles for a passenger car.
• 230 x 65 = 14,950 rubles.

In total, for two vehicles, according to tax authorities’ calculations, you will have to pay 19,108 rubles for 2020.

A legal entity from the Pskov region will have to pay the fee before December 2, 2020, since December 1 falls on a Sunday, and the reporting period is recognized as a year. Or it may exercise the right to advance accruals and payments. This is worth highlighting separately.

Advance fees

Tax deductions can be divided into several parts and advances can be calculated in quarters for quarterly contributions. Deadline dates are also set by regional authorities, so if we return to the example above and use the Pskov region, we get the following deadlines for payment of advance payments of transport tax for legal entities in 2020:

• 1st quarter – April 30.
• 2nd quarter – July 31.
• 3rd quarter – October 31.
• 4th quarter – February 5, 2020.

Typically, advance payment dates are set on the first or last days of the month.

And it will not be difficult to calculate the amount of advance payments for transport tax 2020 for legal entities. You just need to calculate the tax amount for the entire year and divide it into four parts.

Read more: Is it possible to obtain a foreign passport at the place of stay?

Using the example above, we obtain the amount of advance payments for the quarterly contribution - 4,777 rubles must be paid for both vehicles at once.

Calculating transport tax is the task of the Federal Tax Service, but in order to roughly estimate the amount, you can calculate everything manually or using calculators. One of them is offered directly on the official website of the Federal Tax Service. Advance amounts cannot be calculated here, but usually dividing the number by 4 is not very difficult.

Transport tax calculations can be complicated only by the fact that each region has different rates that need to be monitored, as well as a list of vehicles subject to a higher tax rate. Otherwise, calculating the amount of tax, as well as calculating advances, is not as difficult a task as it might seem at first. And the above example is proof of this. You just need to pay with utmost care and not miss deadlines, because you won’t even have to fill out a declaration for accounting for the transport fee anymore, which will make the process easier.

Transport tax is a burden imposed on those organizations that own cars. For each vehicle registered to a legal entity, tax must be calculated and paid. It does not matter what tax regime the company applies, whether the transport is actually used, or whether it is listed on the balance sheet. Even a written-off and broken car is subject to taxation. The tax burden lies with the organization until the vehicle is deregistered with the traffic police.

This procedure is performed upon disposal or write-off of a vehicle. If the car is stolen, then the original police certificate is submitted to the traffic police, on the basis of which you can temporarily not pay tax until the vehicle is found.

The tax is a regional tax; the terms for its transfer are determined by the region to which the traffic police department is located, where the vehicle is registered.

There is an obligation to pay quarterly advances throughout the year if required by the specific region where transport tax is paid. If quarterly payments are not provided for by the internal laws of the Russian constituent entity, then the car tax is paid for the past year in full in one amount.

Features of transport tax calculation

For each vehicle owned by an organization, an independent tax calculation is carried out.

When calculating, you need to clarify:

1. What tax rate is currently in effect in the region;
2. Is it possible to take advantage of tax benefits?
3. How many months does the organization own vehicles during a quarter (for advances) or a year;
4. Is the car considered expensive?

For each vehicle, a calculation is carried out using the formula given below. The obtained values ​​for each individual car are summed up, and the final tax amount is subject to transfer to the local budget. By what date the advance or annual tax must be paid depends on the region and the legislative acts approved in it.

Payment is made to the tax department to which the organization that owns the movable objects of taxation belongs. If the calculation is carried out by a separate division for those vehicles that are registered to it, payment must be made at the location of this division.

Features of calculating advance payments

The method of calculating transport tax and its advance payment is prescribed in the Tax Code (TC) of Russia. It says that legal entities are obliged to calculate everything themselves, while individuals are expected to receive a notification from the tax office, according to which they will make payments.

The tax is calculated for the calendar year for any vehicle (vehicle) separately . You need to multiply the rate by the tax base and take the fourth part of the resulting product. This will be ATN. It is calculated for the first three quarters separately. The final payment is the difference between the entire annual tax amount and the advance payment.

The tax base is what the duty is paid for. In TN, these are the technical characteristics of the vehicle, such as its power. All characteristics affecting the amount of the fee are recorded in the Tax Code of the Russian Federation. Each region determines the rate independently, but the rates specified in the Tax Code of the Russian Federation are taken as a basis.

When a vehicle becomes someone’s property or ceases to be so in the year taken into account when calculating the tax, the coefficient of the number of full months of ownership of the vehicle is used.

When registering a car before the 15th day inclusive, this part of the month is taken into account. If it's later, no. With deregistration, the opposite is true.

Regional rates do not exceed NK rates by more than 10 times

Calculation of advances on transport tax

Reporting periods are quarters (I, II and III), at the end of each, the transport tax is calculated for vehicles registered to the organization at the time of calculation. You also need to pay an advance if the car is removed or registered during the reporting quarter. At the same time, the company does not own the vehicle for the full period, and therefore there will be some peculiarities in the calculation.

Quarterly payments must be made if required by local laws. It is better to clarify this point directly at the Federal Tax Service branch or on the official website of the specified service. If local authorities do not require the transport payment to be divided into 4 parts, then the calculation is carried out only on the basis of annual results together with the submission of the corresponding tax return.

Formula for calculating advance tax

Quarterly advance = (Base * Rate * Kv * Kp) / 4

The tax base is the automobile engine power in horsepower. This parameter is always specified in the technical documentation for the car (in particular in the vehicle title).

If the power in the PTS is indicated in kW, then the conversion to horsepower is carried out, for which the parameter indicated in kilowatts is multiplied by 1.35962.

For example, if the car’s PTS indicates a power of 125 kW, then the conversion to horsepower is carried out as follows - 120 * 1.35962 = 169.95 hp.

If there are more than 2 digits after the decimal point, rounding to the nearest hundredth is performed.

The tax rate may vary depending on the region; it is better to check the current rate with your local tax office.

Kv is a coefficient that takes into account the complete ownership of vehicles during the quarter. The coefficient will take the value 1 if the car was registered to the payer for the entire quarter. If the vehicle is registered or deregistered during the reporting period, then the coefficient in question must be added to the formula.

The formula for calculating Kv is as follows:

Kv = number of full months of ownership / 3.

A month is considered complete in the following cases:

• The vehicle was registered before the 15th (including the 15th);
• The vehicle is deregistered after the 15th day (the 15th day itself is not included in the condition).

The division result is rounded to 4 decimal places.

Kp is another coefficient that takes a value different from one if vehicles are expensive.

The concept “expensive” means that the cost of the vehicle is not less than 3 million rubles. For comparison, the average cost of a car of the desired model is taken, and the actual purchase price is not important. Russian legislation determines a list of expensive transport models, which is fixed in the List for each year. For 2020 The current List was prepared by the Ministry of Industry and Trade of Russia on February 26, 2016.

Kp is an increasing coefficient that increases the tax burden on the owner of an expensive car depending on the average cost and the number of years since the vehicle was manufactured at the factory (taking into account the year of manufacture).

Dependence of the coefficient on the cost and “lifespan” of the vehicle:

Example of advance payment calculation

A legal entity owns two cars:

1. A passenger car, the average cost of which is 4 million rubles, power 240 hp, year of manufacture 2020, registered with the traffic police in 2020;
2. A passenger car, the average cost of which is less than 3 million rubles, power 140 hp, year of manufacture 2020, registered on February 16, 2020.

The region has set a rate of 75 rubles/hp.

Calculation for the first passenger car:

Base = 240 hp

Kv =1

Kp = 1.3

Advance Q1 = Advance II quarter = Advance Q3 = (240 * 75 * 1.3) / 4 = 5850 rub.

Calculation for the second passenger car:

Base = 140 hp

Kv for 1st quarter = 1 / 3 = 0.333

Qv for Q2 = Kv for III quarter. = 1

Kp = 1

Advance for the first quarter = (140 * 75 * 0.333) / 4 = 875 rub.

Advance for the second quarter = Advance for Q3 = (140 * 75) / 4 = 2625 rub.

Thus, you need to transfer the following amounts quarterly:

• For the first quarter – 5850 + 875 = 6725 rubles;
• For the second quarter – 5850 + 2625 = 8475 rubles;
• For the third quarter – 5850 + 2625 = 8475 rub.

Calculation of the advance amount

Calculation of transport tax for individuals is carried out by tax service employees, but legal entities (organizations) are required to calculate advance payments for transport tax in 2020 independently.

Tax Code of the Russian Federation Article 362

Taxpaying organizations calculate the amount of tax and the amount of advance tax payment independently.

Taxpaying organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient...

The amount of advance payments for transport tax in 2020 is always a quarter of the total tax amount, therefore, to calculate the amount of the advance, the same formula is used as when calculating the amount of transport tax: ¼ × Tax base × Transport tax rate × Increasing coefficient (for cars worth more than 3 million) = Advance amount .

Let's take a closer look at some of the components of the formula:

1. The tax base is a constant value, different for each type of vehicle. For land transport, the value is measured in horsepower (engine power), for air transport - in engine thrust, and for water transport - in gross tonnage. You can find out the characteristics of the equipment from the technical passport of the vehicle. If the vehicle engine power is indicated in joules, for further calculation it is necessary to convert the value into horsepower from the calculation: 1 J = 1.35962 horsepower (the resulting value is rounded to hundredths).
2. The transport tax rate is a variable value, different for each region, which can also change for different tax periods. It is necessary to clarify the current rates immediately before making calculations.
3. The increasing coefficient is a variable value that must be clarified on the Federal Tax Service website.

An advance payment of road tax is required for each individual vehicle owned by a legal entity, if it is subject to taxation. In this case, for each unit of transport it is necessary to make an individual calculation if the equipment differs in characteristics that are significant for calculation.

Calculation of annual transport tax

Based on the annual results, the tax is calculated for the transport that was registered to the company in the year for which the calculation is performed using the following formula:

Tax = Base * Rate * Kv * Kp

The coefficient is set depending on the number of complete months of vehicle ownership during the year. The coefficient is calculated as the number of full months divided by 12.

After calculating your annual tax, you need to do one of the following two steps:

1. Pay in full if no advance payments have been made;
2. Pay minus the advances listed earlier.

In the second case, the total annual tax may be either more or less than the amount of three advance quarterly payments paid. If the tax for the year is greater than the amount of advances paid, then the difference must be paid.

An example of calculating transport tax for the year

The initial data is the same. The organization has 2 cars for which the following quarterly payments have been made for the year:

• First vehicle – three payments of 5850 rubles each;
• Second vehicle – 875 rubles. for the first quarter, 2625 rubles. for the II and III quarters.

Calculation for the first car:

Tax for the year = 240 * 75 * 1.3 = 23,400 rubles.

Additional tax for the year = 23400 – (5850 + 5850 + 5850) = 5850 rubles.

Calculation for the second car:

Kv = 10 / 12 = 0.8333

Tax for the year = 140 * 75 * 0.8333 = 8750 rubles.

Additional tax for the year = 8750 – (875 + 2625 + 2625) = 2625 rubles.

In total for the year, the organization must pay an additional 5850 + 2625 = 8475 rubles.

Features for individual types of transport

An advance can be made for any vehicle, with the exception of heavy trucks, which are subject to the Platon system. This is due to some tax breaks that heavy truck owners can get.

Thus, they have the right to reduce the amount of tax by the amount of payments made under Plato.

In addition, when determining the amount of the advance for cars more expensive than 1,100,000 rubles, you need to take into account that an increased coefficient is applied to them when calculating the tax. It ranges from 1.1 to 3 depending on the price of the car.

Calculation of transport tax when selling a vehicle

When selling a car, the organization deregisters it and loses the need to pay transport tax on it.

You only need to pay the tax that corresponds to the period of ownership of the vehicle during the year.

Calculation of advance payments for transport tax

If an organization pays advances, then for the quarters during which the organization owned the car, the calculation is carried out in a standard way (Advance = base * rate * Kp / 4).

For the quarter in which the vehicle was deregistered, the advance payment is calculated using the following formula:

Advance tax = (Base * Rate * Kv * Kp) / 4,

Where Kv is determined by the following formula:

Q = number of months of vehicle ownership in a quarter / 3.

Annual tax calculation

Tax = Base * Rate * Kv * Kp,

Where Kv is calculated by the formula:

Kv = number of months of vehicle ownership per year / 12.

An example of calculating tax on a sold vehicle

The company sold in June 2020. passenger vehicle (cost up to 3 million rubles), on June 14 the company completed the procedure for deregistering the object with the traffic police.

Vehicle details:

• Power = 120 hp;
• The rate in the Moscow Region for such vehicles = 30 rubles/hp;
• The number of months of ownership per year is 5 (from the beginning of January to the end of May, June is not taken into account, since deregistration was made before June 15);
• Kp = 1, since transport is not expensive.

Kv = 5 / 12 = 0.4167

Tax for the year = 120 * 30 * 0.4167 = 1500 rubles.

If the organization paid advance payments, their amount would be:

Advance for the first quarter = (120 * 30) / 4 = 900 rub.

Advance for the second quarter = (120 * 30 * (2/3)) / 4 = 600 rub.

For the third quarter, the tax would be 0, since the organization no longer owns transport. You would not have to pay anything extra for the year, since all the tax was paid in the form of advance payments during the first two quarters.

Features of calculation for expensive cars

For expensive cars that are listed in the list of the Ministry of Industry and Trade (https://minpromtorg.gov.ru/docs/#!perechen_legkovyh_avtomobiley_sredney_stoimostyu_ot_3_millionov_rubley_podlezhashhiy_primeneniyu_v_ocherednom_nalogovom_periode_2019_god), when calculating the advance payment, the total amount is multiplied by increasing coefficient.

AP = NB × NS × Kp × ¼, where: Kp is the increasing factor.

Calculation example: registered in Perm. She has a BMW X3 Lifestyle passenger car on her balance sheet; she purchased the car in 2020. The accountant needs to calculate the advance payment for the 1st quarter of 2020.

Vehicle characteristics:

• a foreign car is included in the list of expensive cars of the Ministry of Industry and Trade, which means that an increasing factor of 1.1 will be applied in the calculation;
• power – 249 hp;
• registered in Perm;
• year of release – 2020.

The rate in Perm for a car with this power is 72 rubles.

Calculation formula: (249 hp × 72 rub. × 1.1) × ¼ = 4,930.2 rub.

For vehicles weighing over 12 tons

Since 2020, advance payments for transport tax began to be paid for heavy vehicles weighing over 12 tons. This is due to the abolition of the tax deduction under the Platon system for compensation of damages in relation to heavy cargo. Now, companies that own trucks will pay taxes and advance payments in full according to the general rules enshrined in the Tax Code of the Russian Federation.

Procedure and deadlines for paying tax in St. Petersburg

Taxpayer organizations pay transport tax and advance tax payments at the location of the vehicle.

Reporting periods for taxpayer organizations are the first quarter, second quarter, and third quarter.

Organizations pay advance tax payments no later than the last day of the month following the reporting period.

Tax payable upon expiration of the tax period is paid by organizations no later than February 10 of the year following the expired tax period. For more information about the procedure for paying taxes by legal entities, read the article at the link.

Deadline for payment of transport tax for legal entities in the Krasnodar Territory in 2020

• for the 1st quarter of 2020 - until April 30, 2020;
• for the 2nd quarter of 2020 (6 months) - until July 31, 2020;
• for the 3rd quarter of 2020 (9 months) - until October 31, 2019;
• for the 4th quarter and the whole of 2020 - February 10, 2020

For reference. Transport tax for 2020 is paid by organizations until February 10, 2020.

Taxpayers who are individuals (citizens of the Russian Federation) pay transport tax on a car on the basis of a tax notice sent by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation. Individuals must pay transport tax in the general manner no later than December 1 of the year following the expired tax period.

Deadline for payment of transport tax by individuals

Starting from 2020, the deadline for paying car tax for individuals has changed - now the tax must be paid before December 1 (previously, the payment deadline was set until October 1).

Individuals must pay transport tax in the general manner no later than December 1 of the year following the expired tax period. That is, the car tax for 2020 must be paid before December 1, 2020, for 2020 - before December 1, 2019, and for 2020 - before December 1, 2020. If December 1 is a non-working day, the payment deadline is postponed to the next working day.

The deadline for paying transport tax on a car in the Krasnodar Territory in 2020 is until December 2, 2020 (the tax is paid for 2018)

Failure to pay taxes on time will result in penalties being assessed in accordance with current legislation.

How to calculate for an incomplete year

There are cases when a car is deregistered and registered during the tax period.

It follows from this that the organization will not be able to pay the transport tax and advance payments, nor provide a report on their payment, since the vehicle was outside the control of the tax service for some time.

In such a situation, you need to subtract the months the car was not registered from the total payment amount by performing a certain operation.

In this case, the formula will differ from the above:

1/4*NB(N/3)*STN

The meaning of the abbreviations STN and NB is similar to the meaning of the previous formula.

N is the number of months during which a car or other vehicle was registered to a specific legal entity.

Transport tax rates in St. Petersburg

Tax rates on cars in St. Petersburg are set at the following levels:

Transport tax rates in St. Petersburg (table)

In order to calculate the transport tax in St. Petersburg yourself, you need to multiply the vehicle power (in hp) by the tax rate (second column of the table).

Please note that when collecting car tax, increased transport tax coefficients are applied to expensive cars costing more than three million rubles.

Attention: due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the car's power by the tax rate (taking into account increasing factors for expensive cars).

In what cases is it paid?

Many are interested in in what cases to pay advance payments, because there are many types of vehicles, which means that there are criteria for determining whether certain owners of various vehicles should or should not pay a mandatory tax payment.

Vehicles owned by organizations, pay transport tax for them, make advance payments, are called objects of taxation.

These include:

• vehicles moving on the ground (cars and trucks, scooters and motorcycles, tracked vehicles, buses, etc.);
• ground transport used in winter such as motor sleighs and snowmobiles;
• air vehicles (helicopter, plane, etc.);
• vehicles operated on water. These include motor catamarans and boats, ships, yachts, jet skis, and boats.

From the above it is clear that the advance payment is paid in cases not only of land transport, but also of water and air transport.

There are exceptions here too. Organizations that own some of the above vehicles may not pay advance payments if these funds are:

• boats or catamarans without a motor (operated by oars);
• passenger cars designed specifically for people with disabilities;
• river and seagoing vessels used as industrial equipment;
• boats with engines up to one hundred horsepower;
• passenger cars received by social security authorities in accordance with the law. Their power should not exceed one hundred horsepower;
• motor boats with engine power up to five horsepower;
• water and air vehicles used for transporting passengers and cargo;
• cars purchased by organizations for use in the agricultural industry (transportation of livestock, milk, poultry, etc.);
• cars that are owned by executive bodies and used in military service;
• medical air transport;
• vehicles that are considered to be stolen;
• sea ​​vessels registered in the world register of ships;
• drilling ships and installations, offshore platforms.

The article will help you pay transport tax online through the State Services portal: pay transport tax online through State Services. What is the transport tax for 150 horses in the Moscow region, see the table.

Transport tax benefits in St. Petersburg

The following categories of citizens registered at their place of residence in St. Petersburg are exempt from paying tax:

• Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, full holders of the Order of Glory, full holders of the Order of Labor Glory - for one vehicle registered to citizens of one of the specified categories, provided that this vehicle has an engine power of up to 200 hp. With. inclusive;
• Veterans of the Great Patriotic War, veterans of military operations on the territory of the USSR, on the territory of the Russian Federation and the territories of other states, disabled people of the Great Patriotic War, disabled combatants, disabled people of groups I and II, citizens from among the disabled with disabilities of ability to work II and III degrees recognized as disabled before January 1, 2010 without specifying the period for re-examination (the right to exemption from paying tax is retained without additional re-examination), citizens from among disabled people with disabilities of II and III degrees, recognized as disabled before January 1, 2010 with the determination of the period for re-examination (the right to tax exemption is retained until the date of the next re-examination), citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, citizens who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, liquidation of nuclear accidents installations on weapons and military facilities, citizens of the Russian Federation who were exposed to radiation as a result of nuclear tests at the Semipalatinsk test site, parents (guardians, trustees) of disabled children - for one vehicle registered for citizens of one of the specified categories, provided that this the vehicle has an engine power of up to 150 horsepower inclusive or more than 15 years have passed since the year of its manufacture;
• citizens in relation to one registered passenger car of domestic production (USSR) with an engine power of up to 80 horsepower inclusive and with a year of manufacture up to and including 1990, as well as in relation to one motorcycle or scooter of domestic production (USSR) registered on them with a year of manufacture up to 1990 inclusive;
• old-age pensioners or citizens who have reached the age of 60 and 55 years (for men and women, respectively) - for one vehicle registered to a citizen of the specified category, provided that the specified vehicle is a domestic-made passenger car (Russian Federation, USSR before 1991 year) with an engine power of up to 150 horsepower inclusive, a boat, motor boat or other water vehicle (except for yachts and other sail-motor vessels, jet skis) with an engine power of up to 30 horsepower inclusive. You can read about the benefits of pensioners for paying transport tax by following the link;
• spouses of military personnel, private and commanding personnel of internal affairs bodies, the State Fire Service and state security bodies who died in the performance of military service (official duties), who did not remarry - for one vehicle registered to a citizen of the specified category, with provided that the specified vehicle is a domestic passenger car (Russian Federation, USSR until 1991) with an engine power of up to 150 horsepower inclusive, a boat, motor boat or other water vehicle (except for yachts and other sailing-motor vessels, jet skis ) with engine power up to 30 horsepower inclusive;
• one of the parents (adoptive parents), guardians (trustees) with three or more children under the age of 18 in the family - for one vehicle registered to a citizen of the specified category, provided that this vehicle has an engine power of up to 150 horsepower inclusive. Thus, large families have a tax benefit only for low-power cars. You can read about all the benefits for families with many children by following the link.

Additional benefits for the period from 01/01/2016 to January 1, 2020

1. Organizations and individual entrepreneurs are exempt from paying transport tax in relation to vehicles using natural gas as a motor fuel. A mandatory condition for providing a tax benefit for individual entrepreneurs is that the average monthly salary of all employees exceeds three times the minimum wage in St. Petersburg, valid during the specified tax period.
2. Organizations whose place of state registration is St. Petersburg and individuals registered at the place of residence (stay) in St. Petersburg are exempt from paying transport tax in relation to new (not previously used) passenger cars manufactured on the territory of the Russian Federation in 2020, provided that the specified vehicles were purchased under a purchase and sale (supply) agreement from organizations registered with tax authorities in St. Petersburg at the location or at the location of their separate divisions, and registered during the period from April 1 to December 31, 2020. The benefit is provided to organizations and individuals for a period of three tax periods in a row, starting from the date of registration of the vehicle in accordance with the procedure established by the legislation of the Russian Federation.
3. Organizations and individuals are exempt from paying transport tax in relation to vehicles (except for water and air vehicles) equipped only with an electric motor (electric motors) with a capacity of up to 150 horsepower inclusive.

Features of calculating advance payments

The method of calculating transport tax and its advance payment is prescribed in the Tax Code (TC) of Russia. It says that legal entities are obliged to calculate everything themselves, while individuals are expected to receive a notification from the tax office, according to which they will make payments.

The tax is calculated for the calendar year for any vehicle (vehicle) separately . You need to multiply the rate by the tax base and take the fourth part of the resulting product. This will be ATN. It is calculated for the first three quarters separately. The final payment is the difference between the entire annual tax amount and the advance payment.

The tax base is what the duty is paid for. In TN, these are the technical characteristics of the vehicle, such as its power. All characteristics affecting the amount of the fee are recorded in the Tax Code of the Russian Federation. Each region determines the rate independently, but the rates specified in the Tax Code of the Russian Federation are taken as a basis.

When a vehicle becomes someone’s property or ceases to be so in the year taken into account when calculating the tax, the coefficient of the number of full months of ownership of the vehicle is used.

When registering a car before the 15th day inclusive, this part of the month is taken into account. If it's later, no. With deregistration, the opposite is true.

Regional rates do not exceed NK rates by more than 10 times