List of vehicles with increased transport tax. Transport tax on expensive cars. What a car owner should know about tax

Every driver dreams of an expensive and powerful car. Prestige, style, the highest comfort and reliability - few people can refuse this. However, at present it is not enough just to save up for a car that you like, hoping that all the main ones will end there.

Starting from January 2014, vehicles valued at more than 3 million rubles were subject to a new transport tax scheme that takes into account the so-called “luxury” adjustment. The list of cars subject to the luxury tax in 2016 is published by the Ministry of Industry and Trade of the Russian Federation.

Features of taxation of expensive cars in 2016

The tax system applied in 2016 will take into account all expensive vehicles:

cars are more expensive than 3 million rubles, taking into account their age;
all types of water transport;
aircrafts.

The main feature of the luxury tax is the absence of a permanent list of vehicles that fall under its action. Every year, the Ministry of Industry and Trade approves a new list of cars. And if a year earlier it had only 279 points, then for 2016 this list has been increased to 708 cars.

What a car owner should know about tax

Every car owner who wants to determine whether his vehicle is considered luxury or not, and what costs he faces, should know the following:

to find out which cars are subject to the luxury tax, you can visit the website of the Ministry of Industry and Trade and go to the "lists and registers" section;
the car should not only cost more than 3 million rubles, but also be mentioned in the general list. If the car is not listed in the mentioned register, then the increased tax rate cannot be charged;
when viewing the list approved by the ministry, the owner of the car must take into account the fact that all the listed models and brands of cars are mentioned in a certain configuration;
all cars are divided into 4 groups, the value of the increasing tax coefficient will depend on belonging to which. The age of the car is also taken into account.

The principle of wealth tax

Many car owners believe that the luxury tax is a separate payment, levied for increased convenience and comfort. In fact, this is just a coefficient multiplied by a fixed amount. You need to understand that even if the car in possession is included in the list of cars that fall under the luxury tax in 2016, you will not have to pay two fees. Only the transport tax multiplied by an additional coefficient will be paid, depending on the age of the vehicle and its value.

The cost of cars is determined on the basis of quarterly reports sent by dealer companies to the Ministry of Industry and Trade, which indicate prices for the entire list of goods sold by them. If the car was imported from abroad, then the necessary information is taken from the catalogs issued annually by most manufacturers.

All cars are divided into the following groups by cost:

from 3 to 5 million rubles;
from 5 to 10 million rubles;
from 10 to 15 million rubles;
more expensive than 15 million rubles.

As a rule, the more expensive the vehicle, the higher the coefficient and the more years the luxury tax will be charged.

The reaction of the largest car manufacturers to the introduction of the tax

The Russian market has been and continues to be quite attractive for all the largest automakers in the world, so they have to focus on the nuances of Russian legislation in their pricing policy. The lack of flexibility in setting the cost of a car threatens with a significant decrease in sales and loss of a sales market. The simplest solution, adopted by many manufacturers, is the creation of complete sets of expensive cars that fit in the price of an amount slightly less than 3 million rubles. This avoids higher taxes.

How can wealth tax be avoided?

The legislation provides for a list of persons exempt from paying the luxury tax, which includes:

persons having the status of parents with many children;
war veterans in hot spots;
heroes of Russia and the Soviet Union;
WWII veterans;
persons with disabilities.

In the event that the owner of an expensive car is not included in any of the preferential categories, he can re-register the vehicle to one of his relatives who has the right not to pay luxury tax. There is another way to avoid increased taxation - converting a car into manual control for a disabled person. Documentary evidence of this procedure is required.

If it is yet to be, then the easiest solution is to purchase a car in the configuration that is not subject to the relevant law. If necessary, in the future, the vehicle can be retrofitted with all the required components.

Conclusion

The introduction of a luxury tax in Russia is intended to replenish budget revenues. Similar charges exist in many countries where they are considered quite normal practice. However, the errors and shortcomings in the legislation require a more careful study of this issue and timely adjustment of taxation if any shortcomings are identified.

Full list car brands subject to luxury tax in 2016 you can see below in PDF format.

The increasing vehicle tax coefficient for 2018-2019 is applied when calculating the vehicle tax on expensive cars. We will talk about the procedure for applying the multiplying factor in this article.

Increasing coefficient of transport tax - what is it?

The increasing coefficient of transport tax (TN) was introduced in the Tax Code of the Russian Federation in 2014. It applies to certain categories of vehicles (TC) and depends on the average cost of the car and its age.

So, paragraph 2 of Art. 362 of the Tax Code of the Russian Federation provides for the following coefficients (for 2018-2019):

1.1 - in relation to cars with an average cost of 3 to 5 million rubles. inclusive, from the year of issue of which no more than 3 years have passed;
2 - in relation to cars with an average cost of 5 to 10 million rubles. inclusive, from the year of issue of which no more than 5 years have passed;
3 - in relation to cars with an average cost of 10 to 15 million rubles. inclusive, from the year of manufacture of which no more than 10 years have passed, as well as cars with an average cost of more than 15 million rubles, from the year of manufacture of which no more than 20 years have passed.

The procedure for calculating the average cost is determined by the Ministry of Industry and Trade of Russia. He also places on his website on the Internet a list of cars with an average cost of 3 million rubles, the tax on which must be calculated with a multiplying coefficient. You can track updates to the list of the Ministry of Industry and Trade on the website of the department.

The age of the car is determined taking into account the year of its release (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-04 / 1817).

Note that it is important to know the size of the multiplying coefficient only for TN payers - organizations, since they calculate the tax on their own (clause 1, article 362 of the Tax Code of the Russian Federation). For "physics" the coefficient will be applied by the inspection.

For information on how to fill out a declaration at the end of 2018, read the material “Filling out the transport tax declaration for 2018” .

Increasing vehicle tax coefficient in 2018-2019

The multiplying coefficient for transport tax should be taken into account when calculating not only the amount of tax for the year, but also advances on it (clause 2.1, article 362 of the Tax Code of the Russian Federation).

Read more about the procedure for calculating the tax on transport in the article. How to calculate vehicle tax? .

If an expensive car is registered to your company, before calculating the vehicle tax, check:

Is your car included in the list posted on the website of the Ministry of Industry and Trade. Use only the up-to-date list (it is updated annually).
Does the period of use of the car exceed the period established in the Tax Code of the Russian Federation for the purposes of applying the multiplying factor. When calculating the term, it is necessary to start from the year the car was launched from the assembly line and end with the year for which the tax is paid (letter of the Federal Tax Service of Russia dated 02.03.2015 No. BS-4-11 / [email protected]).

If at least one of the conditions is not met, the multiplying factor is not applied.

For information on whether the increasing coefficient is applied to the tax if the car is not listed in the list published by the Ministry of Industry and Trade, read the material“How to pay transport tax if an expensive car is not on the list of the Ministry of Industry and Trade?” .

If the conditions are met, when calculating the transport tax on a passenger car with an average cost of more than 3 million rubles. you need to apply the formula:

TN \u003d TP op × K p,

where TP op is the amount of transport tax calculated according to general rules (the product of the tax base by the tax rate and the vehicle ownership ratio);

K p - increasing factor.

It is also necessary to pay tax, taking into account the multiplying coefficient, in cases where the description of the model (version) for the corresponding brand of a car in the list of the Ministry of Industry and Trade contains less or more information compared to information from the traffic police (letter of the Federal Tax Service of July 18, 2017 No. BS-4-21 / [email protected]).

Results

The increasing coefficient for the transport tax is applied if the car is listed by the Ministry of Industry and Trade and the period of use of the car does not exceed the period established in the Tax Code of the Russian Federation for the purposes of applying the increasing coefficient.

List of expensive cars with an average cost of over 3 million rubles. is updated annually on the website of the Ministry of Industry and Trade no later than March 1. If the vehicle is not included in this list, the increasing coefficient is not included in the calculation of the transport tax.

In March 2019, the list of luxury tax cars was updated. Gradually, the number of cars subject to increased payment of transport tax is increasing. If in 2014, when the list first appeared, there were 187 cars, now in 2019 this figure is already 1,194 cars. This is also affected by the fact that the list contains separate items with different configurations of models, apparently so that there are fewer options for challenging the tax.

On January 1, 2014, a new concept appeared - “luxury tax”, in view of changes in the tax code, when calculating the transport tax on cars worth more than 3 million rubles (clause 2 of article 362 of the Tax Code of the Russian Federation).

The "luxury tax" is a vehicle tax increased by a factor depending on the value and year of manufacture of the vehicle. In fact, you are forced to pay for the right to use a more expensive car. This is more an element of regulating social tension than a way for the state to receive income, due to the small number of such cars in the total.

How is the list of cars formed?

The Ministry of Industry and Trade is the body authorized to form the list of cars for which an increased transport tax is charged.

The Ministry of Industry and Trade requests information from manufacturers or authorized persons on brands, models and basic versions of passenger cars, the recommended retail price of which exceeds 3 million rubles. The average cost is calculated based on the recommended retail prices of the base versions as of July 1 and December 1. The price data provided for the base versions is used to calculate the average cost of the vehicles.

The change in the dollar exchange rate and the rise in car prices have made it ridiculous, so in 2019, “luxury” cars already include: KIA K900, Mercedes-Benz E 200 Sedan, Toyota Highlander, LC150, Nissan Murano.

Increasing wealth tax rates

Depending on the price and year of manufacture, all cars are divided into 4 categories. Each category has its own multiplier. The table shows the wealth tax coefficients.

The list of cars subject to increased tax is annually provided by the Ministry of Industry and Trade on its website no later than March 1 of the current taxation year. If you have any difficulties or doubts in choosing a premium car, then you can familiarize yourself with the service of selecting a used car in Moscow.

How to calculate wealth tax?

It is necessary to multiply the number of horsepower by the vehicle tax rate and the multiplying factor.

Example: Lexus LX570 (367 hp) 2018 the owner is registered in Moscow. The tax is paid for 2019.

Calculation: The horsepower rate is 150 rubles per 1 hp. (power over 250 hp), Multiplier 2 (because no more than 5 years have passed since the year of manufacture, the car belongs to the category from 5 to 10 million rubles in the list) we get: 367 X 150 X 2 \u003d 110 100 rub.

Myths about the luxury tax

Understating the price in the contract of sale

It doesn’t matter at what price you purchased the car, the tax when accruing will refer to the list of cars formed by the Ministry of Industry and Trade, if your car is in it, then an increased transport tax will be charged.

It is not always necessary to pay increased transport tax on expensive cars
If the car costs more than 3 million rubles. But it is not in the current list of expensive cars. When calculating the transport tax in relation to this car, the multiplying coefficient is not applied. Letter of the Federal Tax Service dated 01.06.17 No. BS-4-21 / [email protected]

How to determine the "age" of the car in order to apply increasing transport tax coefficients

The transport tax for cars worth more than 3 million rubles is calculated taking into account the multiplying factor. The value of this coefficient depends on the number of years. Passed from the year of manufacture of the car to the tax period for which the tax is paid. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated May 18, 2017 No. 03-05-05-04 / 30334.

The calculation of terms starts from the year of manufacture of the corresponding passenger car. The "age" of the car is calculated from the year of manufacture of the vehicle to the tax period. (calendar year). for which tax is paid. For example, if a car worth from 3 million to 5 million rubles was produced in 2014. Then, when calculating the transport tax for 2016, a multiplying factor of 1.1 is applied.

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The procedure for calculating the Transport tax on foreign cars, Prestigious cars

According to the Tax Code of the Russian Federation. The formula for calculating vehicle tax on expensive cars is as follows.

The amount of transport tax on a passenger car, the average cost of which exceeds 3,000,000 rubles.

The amount of transport tax calculated according to the general rules

Multiplier

According to which transport tax must be paid, taking into account multiplying coefficients, the Ministry of Industry and Trade of Russia establishes.

How to apply the lists of foreign cars, expensive cars when calculating transport tax

When calculating transport tax for 2015, use the list published in 2015. When calculating transport tax for 2016 - the list published in 2016.

Lists of vehicles for which a multiplying factor is applied. The Ministry of Industry and Trade of Russia should post on its website no later than March 1 of each year. Each list is applied when calculating the transport tax only for that year. In which this list was published (clause 2 of article 362 of the Tax Code of the Russian Federation). Therefore, when calculating the transport tax for 2015, apply the list published on February 27, 2015. When calculating the transport tax for 2016, be guided by the list published in 2016.

Note: Letter of the Ministry of Finance of Russia dated June 1, 2015 No. 03-05-04-04 / 31532, addressed to the Federal Tax Service.

The list of cars is compiled taking into account the Procedure for determining the average cost of cars. Approved by order of the Ministry of Industry and Trade of Russia dated February 28, 2014 No. 316. However, in practice, when calculating the transport tax, car owners do not apply this order. For them, one thing is important: to which price group in the lists the car model belonging to them belongs. The actual cost of the car or the price at which the car was purchased does not matter for the calculation of the transport tax. Even if the model included, for example, in the first price group. Was bought cheaper than 3,000,000 rubles. The tax still needs to be calculated taking into account the coefficients provided for this group.

To select the coefficient, determine the length of the period that has passed since the year of manufacture of the car, taking into account the year of manufacture. (Clause 2, Article 362 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01 / 28303. Federal Tax Service of Russia dated July 7, 2014 No. BS-4-11 / 13195).

Coefficients are used not only when calculating the tax itself. But also when calculating advance payments for legal entities (clause 2.1 of article 362 of the Tax Code of the Russian Federation).

In practice, the marking of individual vehicles in the list of the Ministry of Industry and Trade. And in the database of the tax service may differ from each other. For example, the make and model are listed as Audi Q7 quattro. And the inspection database lists the Audi Q7 3.0 TDI quattro. However, it is believed that this is the same car. Therefore, when calculating the tax, apply a multiplying factor. Such conclusions follow from the letters of the Ministry of Finance of Russia dated July 12, 2017 No. 03-05-04-04 / 44504, the Federal Tax Service of Russia dated July 18, 2017 No. BS-4-21 / 14024.

Important: depending on how many years have passed since the date of manufacture of the car, the same model is assigned to different price groups. This is indicated by the column of the list "Number of years since the year of issue." For example, a BMW X6 xDrive50i with an engine capacity of 4395 cc. see listed twice.

in the price group "from 3 to 5 million rubles" with the note "from 2 to 3 years (inclusive)";
in the price group “from 5 to 10 million rubles” with the note “no more than 2 years”.

Therefore, depending on the “age” that this car reached in 2017, you need to calculate tax for it.

with a coefficient of 2.0 - if he is less than two years old;
with a coefficient of 1.1 - if he is from two to three years old;
without increasing coefficient - if it is more than three years old.

In the list of expensive cars for a particular year, there may not be a model of a certain year of manufacture with a certain type and engine power. If the organization has a car of the same brand and with the same characteristics. Do not apply the increasing coefficient when calculating transport tax this year. Do not apply the increasing coefficient even if the column "Number of years since the year of issue" of the list does not provide an interval for a particular year. in which your vehicle enters. This is stated in the letter of the Federal Tax Service of Russia dated January 11, 2017 No. BS-4-21/149.

For example, in the 2017 list for the LEXUS LX 570 (line 255), the column “Number of years since the year of manufacture” corresponds to only one interval - “from two to three years inclusive”. A car of this brand manufactured in 2016 does not fall into this interval in 2017. Since it should be in the category "from one to two years." Therefore, it is necessary to calculate the transport tax and advance payments on it in 2017 without taking into account the increasing coefficient.

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An example of calculating transport tax on an expensive car for 2017
On the balance sheet of the organization (Moscow) are:
passenger car Audi S6 Avant Quattro with an engine power of 310 hp, 2015 release. The car was purchased in 2016 in the secondary market for 2,500,000 rubles;
passenger car Mercedes-Benz CLS 400 4MATIC with an engine power of 333 hp, manufactured in 2016. The car was purchased in January 2016 at a dealership for 5,200,000 rubles.

Both models are in the list of cars. Transport tax on which you need to charge, taking into account the increasing coefficient. Despite the fact that the actual cost of Audi is less than 3,000,000 rubles. And Mercedes-Benz - more than 5,000,000 rubles. Transport tax for them must be paid, taking into account the multiplying factor. Provided for cars of the price group from 3 to 5 million rubles.
To determine the multiplying factors for 2017, the duration of the periods that have passed since the year of manufacture of cars is.
for an Audi car - from two to three years. Increasing coefficient - 1.1;
for a Mercedes-Benz car - no more than two years. Increasing coefficient -1.3.

The transport tax rate for this category of cars is 150 rubles. for 1 liter With. (Article 2 of the Law of the City of Moscow dated July 9, 2008 No. 33). Reporting periods for the tax are not established.
The transport tax is calculated as follows:
for an Audi car - 51,150 rubles. (310 hp × 150 rubles / hp × 1.1);
for a Mercedes-Benz car - 64,935 rubles. (333 hp × 150 rubles / hp × 1.3).

Vehicle tax on expensive cars

LETTER OF THE MINISTRY OF FINANCE OF RUSSIA No. 03-05-04-01/28303 dated June 11, 2014

On the procedure for calculating the time limits specified in paragraph 2 of Article 362 of the Tax Code of the Russian Federation. And the application of a multiplying factor in relation to a passenger car manufactured in 2014 worth from 3 million to 5 million rubles

Department of Tax and Customs Tariff Policy. Considered the letter dated 03.06.2014 N BS-4-11/10518 on the procedure for calculating the terms. Specified in paragraph 2 of the Russian Federation. And the application of a multiplying factor in relation to a passenger car manufactured in 2014 worth from 3 million to 5 million rubles and reports.

According to paragraph 2 of Article 362 of the Tax Code of the Russian Federation (hereinafter referred to as the Code). For cars with an average cost of 3 million rubles or more, the tax amount is calculated taking into account the multiplying coefficient:

1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive. from the year of issue of which 2 to 3 years have passed;

1.3 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive. from the year of issue of which has passed from 1 year to 2 years;

1.5 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive. from the year of issue of which no more than 1 year has passed;

Note: from January 1, 2018, to calculate the transport tax on cars worth from 3 to 5 million rubles. And at the “age” not older than three years, a single multiplying factor of 1.1 is established. Odds 1.3 and 1.5 canceled

2 - in relation to cars with an average cost of 5 million to 10 million rubles inclusive. from the year of issue of which no more than 5 years have passed;

3 - in relation to cars with an average cost of 10 million to 15 million rubles inclusive. from the year of issue of which no more than 10 years have passed;

3 - in relation to cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

At the same time, it is determined that the calculation of the periods specified in this paragraph begins from the year of manufacture of the corresponding passenger car. By virtue of the specified norm of the Code, the term for calculating the number of years. Passed since the year of manufacture of the car. For which the multiplier is applied. Established by paragraph 2 of Article 362 of the Code. It is calculated from the year of manufacture of the vehicle to the tax period for which the tax is paid.

Therefore, when calculating the transport tax for 2014 in relation to a passenger car, the year of manufacture is 2014. Cost from 3 million to 5 million rubles. The number of years that have passed since the year of manufacture of this car will be no more than 1 year. In this connection, when calculating the transport tax for 2014, a multiplying factor of 1.5 is applied.

Deputy
Director of the Department
A.V. Sazanov

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Increasing coefficients to transport tax rates for cars

* Lists of vehicles for which a multiplying factor is applied. The Ministry of Industry and Trade of Russia must post on its website no later than March 1 of each year. Each list is applied when calculating the transport tax only for that year. In which this list was published (clause 2 of article 362 of the Tax Code of the Russian Federation). Therefore, when calculating the transport tax for 2015, apply the list published on February 27, 2015. When calculating the transport tax for 2016, be guided by the list published in 2016.

** The indicator is determined as of January 1 of each tax period. The countdown of the number of years starts from the year of manufacture of the car (letter of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01 / 28303).

*** If at the beginning of the year for which the tax is calculated, the maximum number of years from the year of manufacture of the car (column 2 of the table) has expired, the multiplying factor for this year is not applied (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05 -04/1817).

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Lists of expensive imported cars from 2015 to 2019

1. If the brand of the car is not mentioned in the special list. Posted on the official website of the Ministry of Industry and Trade. Then the transport tax in relation to this vehicle must be calculated without taking into account the multiplying coefficient. This was recalled by the Federal Tax Service of Russia in a letter dated 01.06.17 No. BS-4-21 / [email protected].

2. If the number of years that have passed since the year of issue does not correspond to the established one, the multiplying factor should not be applied. (letter of the Federal Tax Service of Russia dated 11.01.17 No. BS-4-21/149).

3. If the list contains two or more identical vehicles with the same technical characteristics. Then all fatal doubts, contradictions and ambiguities are interpreted in favor of the taxpayer (). Those. the minimum coefficient is taken.

List of expensive cars for 2019

The Ministry of Industry and Trade of the Russian Federation has published a new list of cars with an average cost of 3 million rubles. This list is necessary for calculating the transport tax, taking into account the increasing coefficients in 2019.

The updated list includes 1,193 names of vehicles (compared to the last year's version, the list has increased by 153 positions). Of these, 576 cars cost from 3 million to 5 million rubles, 447 cars - from 5 million to 10 million rubles, 97 cars - from 10 million to 15 million rubles and 73 cars - more than 15 million rubles.

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List of expensive cars for 2018

The updated list includes 1126 vehicles (last year there were 909 vehicles in the list). Of these, 556 cars cost from 3 to 5 million rubles, 387 - from 5 to 10 million rubles, 108 - from 10 to 15 million rubles. and 75 - more than 15 million rubles.

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List of expensive cars for 2017 approved

Note: Information of the Ministry of Industry and Trade