In Russia, owners of all types of vehicles, except agricultural ones, are obliged to pay transport tax annually.

These payments cover the cost of repairing and maintaining roads, as well as paying for damage to the environment.

The law introduced a unified scale of transport tax for horses, but the Tax Code allows regions to increase and decrease rates at their own discretion.

Although horsepower is no longer the official unit for measuring engine power in the Russian Federation, it is still applied when calculating the insurance premium for OSAGO and the vehicle tax rate.

People themselves are also accustomed to this measurement. At the same time, many are concerned about the question of why the transport tax depends on engine power.

The logic of the legislators is clear. The more powerful the car, the more overall it is, respectively, it creates an increased load on the road surface.

Since the costs of repairs are compensated for by taxes, then their size for owners of more powerful vehicles should be more significant.

Engine power is usually measured in horsepower. 1 l. with. shows the power required to lift a 75 kg load to a height of 1 m in 1 s.

Usually this indicator is measured in kW, but the value of l. with. varies in some countries. In Russia, 1 horsepower is equal to 735.5 watts.

There are several methods for determining the horsepower of a vehicle's engine:

1. If you have documents for a car, you need to look at the engine serial number in them. Then add the last 6 digits in pairs, and divide the result by 8.5. The resulting value is the number of horses.
2. You can look for a service center that has units for calculating engine power. They allow you to set the value to 100% accurate.
3. Knowing the power in kW, it should be multiplied by 1.35962.
4. You can divide the power of the car by 0.735, but the result will not be as accurate as in the previous case.

The law does not establish a uniform procedure for calculating the amount of horsepower, so measurements can be difficult. The tax office recommends rounding the resulting value to two decimal places.

Rate under the Tax Code depending on the number of liters. with.

Detailed table of transport tax by engine power, current for 2020:

Thus, the transport tax varies depending on the engine power: the more it is, the higher the rate.

For example, the tax rate on cars and trucks changes every 50 horsepower. If the rate is 150 liters. with. equals 5, then by 170 horses it is the same, and by 200 horses it will already be higher.

Most often, only 2 tax rates apply to other types of transport - one for engine power up to 100 hp. with., the other - for a capacity of more than 100 liters. with.

If we consider what the transport tax on 150 horses in different regions, it turns out that in some regions of the Russian Federation it is zero, while in others it reaches 25 rubles. for 1 liter. with.

This spread is due to the current legislation. Regional authorities have the right, at their discretion, to reduce or increase the rate tenfold.

For example, for a car with engines up to 100 hp. with. the tax rate in the Perm Territory, Vologda Region, Bashkiria and Sakhalin is maximum 25 rubles.

In the Kaluga, Kaliningrad, Tomsk regions, in Khakassia and North Ossetia, this figure is significantly lower - 5-6 rubles.

In Khanty-Mansiysk and Nenets autonomous regions, as well as in Chechnya, the tax rate is zero for vehicles with engine power up to 150 horses.

How to calculate the amount of payments?

Vehicle owners do not need to calculate the amount of tax - the Federal Tax Service will do it for them.

Federal Law No. 52 of 04/02/14 requires that citizens independently register their vehicles, on which tax is charged in the future. Otherwise, the car owner faces a fine.

Another situation with legal entities... Their law obliges them to independently calculate their transport tax and submit data to the Federal Tax Service in a timely manner.

It is not difficult to make such calculations: you need to clarify the tax rate at the place of registration, and then simply multiply it by the number of horses in the car.

Transport tax is levied on all vehicles equipped with engines.

However, there are exceptions to this rule. The Tax Code of the Russian Federation clearly defines up to how many horses the transport tax is not paid.

It is not levied on passenger cars with a capacity of up to 100 horses, purchased with the assistance of social services, and motor boats with a capacity of no more than 5 horses.

Regardless of the number of l. from., ships used by industrial enterprises for catching fish and transporting goods, as well as agricultural machinery are not taxed.

In many regions, the zero tax rate also applies to cars converted for the needs of people with disabilities, and for cars of large families.

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2 comments

Hello. Please tell me, I am a veteran of military operations, registered in Moscow. I have a VOLVO S80 car. 204 h.p. I know that I do not pay tax up to 200 hp. Will I pay the car tax in full or will there be some discounts for me? Thanks in advance.