Each car owner must register his vehicle (VV) in accordance with the procedure established by law, and regularly pay the appropriate transport tax. The subtleties of calculating this mandatory payment are regulated by regional laws on transport tax, specifying the terms, benefits and base rates within the limits outlined by the provisions of Chapter 28 of the Tax Code of the Russian Federation (TC RF). The question arises: “How to calculate car tax?”

Vehicle owners themselves are responsible for monitoring the correct calculation of transport tax, as well as promptly providing changes in information regarding car ownership and documents confirming the right to a tax benefit.

Calculation of transport tax on a car

The amount of automobile transport tax is determined using a standard formula. The number of horsepower (hp) indicated in the technical passport of the car is sequentially multiplied by the current tax rate, and then by a coefficient calculated as the ratio of the number of full months of owning the car to the total number of months in the year, that is, by 12.

Example 1.

Let's say we are the owners of a Renault Logan car, the engine power is 75 horsepower and we live in the Moscow region. The transport tax rate in Moscow and Moscow Region today is 12 rubles. Then the cost of transport tax for 1 year will be:

12 rubles x 75 horsepower = 900 rubles.

Example 2.

Let's say we have owned a VAZ Priora car for 9 months and live in Moscow. The rate in Moscow is 12 rubles per hp. The car's power is 98 horsepower. Then the cost of transport tax for 9 months will be:

12 rub. x 98 hp x ((9 months we own the car) / (12 months a year)) = 882 rubles.

Car tax is paid only for the period in which the car was registered to a specific owner. For the month of transfer of transport from one owner to another, only one owner pays.

When calculating the coefficient, a month of car ownership is considered complete if the car

• registered with the traffic police from the 1st to the 15th;
• or deregistered after the 15th.

In other cases, the month of registration of the car or its deregistration will be taken into account when calculating the transport tax for the other party to the purchase and sale transaction ().

Transport tax on luxury car

Formula for calculating transport tax for a car whose cost is more than 3 million. rub. and if you own it for more than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)

Calculation of tax on a car whose cost is more than 3 million. rub. and if you own it for less than 1 year:

Transport tax amount = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor)

Increasing coefficient (Chapter 28, Article 362 of the Tax Code of the Russian Federation):

1.1 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
1.3 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, no more than 10 years have passed since the year of manufacture;
3 - for passenger cars with an average cost of 15 million rubles, no more than 20 years have passed since the year of manufacture.

Online transport tax calculator

You can also use the transport tax calculator on the website of the Federal Tax Service (FTS) of Russia.

Horsepower Tax Rates

The tax rate on a car is determined by the target laws of the constituent entities of the Russian Federation, but does not go beyond the limits established by Article 361 of the Tax Code of the Russian Federation and depends on:

• machine engine power in hp. With.;
• region;
• can be differentiated taking into account the category, age and environmental class of the vehicle.

For very expensive cars with a price of 3 million rubles or more, additional increasing coefficients () are applied. In some cases, this coefficient increases the tax amount three times. Lists of models and brands of cars that are subject to increasing coefficients are updated annually by the Ministry of Industry and Trade of the Russian Federation.

Table. Transport tax rates in Moscow and Moscow Region.

Name of taxable object	The tax base		Tax rate (in rubles)
	(engine power)
Passenger cars	up to 100 l. With.	up to 73.55 kW	12 rub.
Passenger cars	over 100 l. With. up to 125 l. With.	over 73.55 kW to 91.94 kW	25 rub.
Passenger cars	over 125 l. With. up to 150 l. With.	over 91.94 kW to 110.33 kW	35 rub.
Passenger cars	over 150 l. With. up to 175 l. With.	over 110.33 kW to 128.7 kW	45 rub.
Passenger cars	over 175 l. With. up to 200 l. With.	over 128.7 kW to 147.1 kW	50 rub.
Passenger cars	over 200 l. With. up to 225 l. With.	over 147.1 kW to 165.5 kW	65 rub.
Passenger cars	over 225 l. With. up to 250 l. With.	over 165.5 kW to 183.9 kW	75 rub.
Passenger cars	over 250 l. With.	over 183.9 kW	150 rub.
Motorcycles and scooters	up to 20 l. With.	up to 14.7 kW	7 rub.
Motorcycles and scooters	over 20 l. With. up to 35 l. With.	over 14.7 kW to 25.74 kW	15 rub.
Motorcycles and scooters	over 35 l. With.	over 25.74 kW	50 rub.
Buses	up to 110 l. With.	up to 80.9 kW	7 rub.
Buses	over 110 l. With. up to 200 l. With.	over 80.9 kW to 147.1 kW	15 rub.
Buses	over 200 l. With.	over 147.1 kW	55 rub.
Trucks	up to 100 l. With.	up to 73.55 kW	15 rub.
Trucks	over 100 l. With. up to 150 l. With.	over 73.55 kW to 110.33 kW	26 rub.
Trucks	over 150 l. With. up to 200 l. With.	over 110.33 kW to 147.1 kW	38 rub.
Trucks	over 200 l. With. up to 250 l. With.	over 147.1 kW to 183.9 kW	55 rub.
Trucks	over 250 l. With.	over 183.9 kW	70 rub.
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms	(per horsepower)	(per horsepower)	25 rub.
Snowmobiles and motor sleighs	up to 50 l. With.	up to 36.77 kW	25 rub.
Snowmobiles and motor sleighs	over 50 l. With.	over 36.77 kW	50 rub.
	up to 100 l. With.	up to 73.55 kW	100 rub.
Boats, motor boats and other water vehicles	over 100 l. With.	over 73.55 kW	200 rub.
	up to 100 l. With.	up to 73.55 kW	200 rub.
Yachts and other motor-sailing vessels	over 100 l. With.	over 73.55 kW	400 rub.
Jet skis	up to 100 l. With.	up to 73.55 kW	250 rub.
Jet skis	over 100 l. With.	over 73.55 kW	500 rub.
Non-self-propelled (towed) vessels for which gross tonnage is determined		(from each registered ton of gross tonnage)	200 rub.
Airplanes, helicopters and other aircraft with engines	(per horsepower)	(per horsepower)	250 rub.
Airplanes with jet engines		(per kilogram of traction force)	200 rub.
Other water and air vehicles not having engines		(per vehicle unit)	2,000 rub.

For other regions of Russia, you can find out the transport tax rates.

Video: How transport tax is calculated on a car

Transport tax benefits

According to most regional laws, veterans and disabled people of the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers are exempt from paying car tax. The list of Muscovite beneficiaries even includes representatives (one of two parents) of large families.

But in St. Petersburg, only one of the parents of a family with at least four minor children can take advantage of such a benefit, and a number of citizens will be able to use the established benefit only on the condition that their vehicle is domestically produced and has an engine with a capacity of up to 150 hp. With.

Deadlines for paying car taxes

Car tax is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.

1. Individuals must pay car tax no later than December 1(), based on a tax notice received from the Federal Tax Service along with a completed payment document.

If you fail to pay your car tax on time, a penalty will be charged.

IMPORTANT! Tax authorities calculate transport tax taking into account data on the state registration of the car. If the car owner is not entitled to a preferential tax exemption, then, having not received a tax notice before December 1, the car owner is obliged to inform the territorial tax office about the vehicle he has and receive the document necessary to pay the car tax.

ON A NOTE! Only with a certificate provided from the internal affairs bodies stating that the car is wanted, the tax office can suspend the calculation of car tax and continue it from the month of return if the car is found and returned to the owner.

2. Legal entities themselves calculate the transport tax and make quarterly advance payments (one-fourth of the total amount). If the tax is calculated on an expensive car included in a special list of the Ministry of Industry and Trade, then advance payments are paid immediately, taking into account the required increasing factor. At the end of the year, the remaining tax must be paid by February 1 of the year following the reporting year, that is, before the deadline established by law for submitting annual tax returns.

Online check

It will not be possible to find out the amount of transport tax based on the state registration number of the car. All data is available only if information about the owner of the vehicle is provided.

The car tax liability can be clarified online through the official websites of government agencies.

1. Personal account of the taxpayer, operating on the website of the Federal Tax Service. You will need to enter an individual taxpayer number (TIN) and password.

You will first have to activate the service by personally appearing at the tax office, where after registering the application they will issue an access password recorded in the registration card, the login will be the taxpayer’s TIN. When the deadline for accruing tax on a car comes, its amount can be checked using the “Accrued” link by selecting the appropriate object of taxation (car). Until the tax is calculated, the results can be viewed in the “Overpayment/debt” column.

2. State Services Portal, by last name, first name, patronymic and insurance number of the individual personal account (SNILS) of the payer. You will first have to register by entering personal data in the appropriate fields (full name, date and place of birth, residential address and email, etc.)
Then you need to fill out an application to provide information on tax debt. Information is provided free of charge, no later than 5 working days, as the system will forward the request to the Federal Tax Service.

3. The website of the Federal Bailiff Service allows you to find out about overdue transport tax debts. Without prior registration, by entering the full name and date of birth of the debtor in the appropriate search lines and selecting the desired region from the list.

Transport tax is paid annually by all car owners. For individuals, the amount of car tax is calculated by the tax service, but citizens must control the correctness of these calculations independently.

If inaccuracies are discovered, taxpayers are required to inform the Federal Tax Service of the errors made and the need to make appropriate changes. Thanks to the development of modern technologies, it is possible to clarify and correct calculations received from tax authorities not only by personally appearing at the tax office or by sending registered letters by mail, but also online, through the personal account of the taxpayer.

The concept of “car horsepower” was introduced in the 18th century by James Watt. This is a parameter that shows the power of a car compared to the power of a horse.

1 horsepower or hp equal to the power required to lift a 75-kilogram load to a height of one meter in 1 second. In some cases, it is customary to convert hp. in kilowatts - then 1 horsepower will be equal to 735.5 W or 0.735 kW.

To determine power in hp. specific car, you need to convert the kW indicated in the passport data into horsepower. This is done like this: the given values ​​in kilowatts are simply divided by 0.735. The final value will mean the horsepower of a particular car.

A few examples for comparison.

1. Nissan Micra with a 1 liter engine has a power rating of 48 kW. To determine the parameter in horsepower, you need to divide 48/0.735. It turns out 65.3 or rounded - 65 horses.
2. The sports version of the famous Volkswagen Golf with a 2.0 liter TSI engine has a power of 155 kW. Dividing the number by 0.735 gives the value in hp. - 210.
3. The passport data of the domestic Niva indicates 58 kW, which is equal to 79 hp. Often this value is rounded up and a value of 80 hp is indicated.

There is another way to calculate horses. Almost any large service station has a special installation that can easily determine how much horsepower is in the car. The car is lifted onto the platform, secured, and the accelerator pedal is pressed all the way. In a few minutes the computer will calculate the value.

It is customary to distinguish between 2 measurement systems: domestic and European. Both equate hp. to 75 kg x m/s.

Thus, horsepower in a car is equal to kW divided by 0.735. Kilowatt is a metric unit of horsepower. Scientifically, it is comparable to the work done in 1 second when lifting a load weighing 75 kg to a height of one meter. All this takes into account gravity.

A modern car is considered highly efficient if its engine has more power relative to the weight of the vehicle. Or this: the lighter the body, the more power the car will accelerate.

This can be clearly seen below in the example of high-performance cars.

• Dodge Viper 450 hp has a total weight of 3.3 tons. The power/weight ratio is 0.316, acceleration to hundreds is 4.1 s.
• Ferrari 355 F1 with 375 hp. - total weight 2.9 tons, ratio - 0.126, acceleration to hundreds - 4.6 s.
• Shelby Series 1 with 320 hp. - total weight 2.6 tons, ratio - 0.121, acceleration to hundreds - 4.4 s.

Some automobile publications write that the price of a car is determined only by the “horses” under the hood. Is it so? And why is torque or KM specified in the technical data of a car?

KM is a consequence of influencing a lever that is familiar to everyone from physics lessons. Accordingly, the measurement term in Nm is also displayed. In an internal combustion engine, the crankshaft plays the role of a lever, and force or energy is generated during the combustion of fuel. It acts on the piston that creates the CM.

It turns out that the value of KM is also important, as is power. Only the last parameter implies another work done per unit of time. It shows how many times per unit time the internal combustion engine creates a CM. Power is determined by the amplitude of rotation of the power plant or revolutions, and therefore depends on the KM. This is actually why it is calculated in kilowatts.

Now directly about the influence.

1. The car's power is required to force certain resistances. The higher it is, the more the car can survive. In this case, the counteracting forces are the friction and rolling forces of the wheels, the resistance of the oncoming air, etc.
2. KM directly affects the vehicle’s capabilities, because next to the “horses” parameter the revolutions are always written, on which the optimal power depends.

Thus, the vaunted horsepower of a car is nothing without torque, because it is the latter indicator that determines the dynamics of acceleration and influences the engine’s achievement of the apogee of power.

Horsepower directly affects the transport tax determined by the law of the country. The higher it is, the more you will have to pay for the car.

You can calculate the tax on a car or TN on your own, using the following formula: hp. car x the current rate and the component derived by the ratio of the period of ownership of the vehicle to the total number of months in the year.

Example 1.

Lada Vesta is equipped with an engine developing 105 hp. If the owner lives in Moscow, then the tax rate today is 12 rubles. From this it turns out that the cost of heating equipment for 1 year will be equal to:

• 12×105=1260 rubles.

Example 2.

Volkswagen Golf, equipped with a 2.0 TSI GTI engine with a power output of 152 kW, has a power of 207 hp. We calculate the tax:

• 12×207=2484 rubles.

Example 3.

The top-end Ferrari GTB coupe has 270 horses under the hood. Accordingly, the tax will be:

• 12×270=3240 rubles.

To calculate engine power, a parameter called horsepower is used. Every person close to the automotive industry knows that this parameter must be indicated in the vehicle documents. However, power is not always determined by horsepower. So, motor power can be measured in kilowatts per hour. To get accurate calculations you will need to know a few things.

You will need the following:

• vehicle;
• TO station.

To clearly understand the process of measuring car engine power, below is a sequential algorithm of steps that allows you to quickly understand the process of interest.

Procedure:

Interesting to know! In 1789 in Scotland, James Watt was the first to use the concept of “horsepower” to determine the power of a car engine.

This is how, using the knowledge gained in high school mathematics lessons, and also spending a little time, you can determine an important parameter of your vehicle - engine power.