Calculation of transport tax for motorcycles and scooters in Moscow, rate table

Transport tax is a tax for owning a vehicle. The following types of transport are subject to taxation:

• Cars
• Motorcycles
• Buses
• Snowmobiles
• Boats, yachts, motor boats, jet skis
• Airplanes, helicopters

While the vehicle is registered, the owner is charged tax, regardless of its use. The obligation to pay this tax lies with both individuals and legal entities.

The vehicle tax calculator will help you quickly calculate the tax amount for your car, motorcycle, motor boat or other vehicle.

Legal basis of taxation

Transport tax is one of the types of property fiscal payments that citizens pay on receipts from the tax service , without delving too deeply into the intricacies of taxation. Questions arise when the payment amount is significantly higher or lower than what the owner of a similar vehicle pays.

How correctly the Federal Tax Service inspectors make calculations, whether the owner is overpaying or, conversely, whether a debt for previous years will arise if an error is discovered - this is just a small list of questions that require answers. Let's look at the specifics of the legislation on this topic.

The rules for calculating and paying transport tax are regulated by Chapter 28 of the Tax Code of the Russian Federation . It lays down the principles for collecting payments. Subjects of the Russian Federation develop their own laws that determine the taxation process on their territory. Issues within the jurisdiction of regional legislative bodies are determined by Chapter 28 of the Tax Code of the Russian Federation . In particular, the constituent entities of the Russian Federation independently determine:

• tax rates within the limits established by federal legislation;
• preferential categories of payers;
• maturity dates of obligations.

This leads to a variety of tax standards for the payment in question in different regions.

How to pay?

You can pay your invoice without leaving your home. To do this, you should use the Sberbank online service or the State Services portal. This option significantly saves time and nerves.

You can also contact the bank directly and pay the bill using the details. Payment is made in rubles, kopecks are rounded to an even amount.

In rare cases, a situation may arise when the receipt does not arrive. There is a simple solution to this problem. You need to contact the Federal Tax Service directly to find out the amount charged, then receive a receipt and pay for it in a convenient way.

Who must pay motorcycle transport tax?

Article 357 of the Tax Code of the Russian Federation establishes:

Taxpayers... are persons to whom, in accordance with the legislation of the Russian Federation, vehicles recognized as an object of taxation are registered...

Motorcycles and scooters are recognized as objects of taxation in accordance with Art. 358 Tax Code of the Russian Federation . That is, the taxpayer’s responsibilities appear after the motorcycle is registered with the road inspectorate. The Federal Tax Service determines the amount of obligations based on data received from the traffic police .

Owners of motor vehicles can be legal entities and individuals. The former calculate and pay taxes on their own. All calculations are made to citizens by tax officials and sent a notification of payment.

There is no need to register motorcycles classified as sports equipment - motocross bikes and pit bikes . Their owners are not taxpayers, but using these cars on public roads is prohibited . Some types of motocross motorcycles can be equipped for riding on a regular track. These motor vehicles must be registered in accordance with the general procedure and a mandatory fee must be paid annually.

Features of paying tax on purchase and sale

If there is no registration with the State Traffic Safety Inspectorate, Federal Tax Service inspectors will not be able to calculate the amount of payment, and the owner will not receive a receipt. Unscrupulous buyers often take advantage of this.

Under the purchase and sale agreement, the responsibility for re-registration of the property rests with the buyer . For various reasons, he may evade accounting. Then tax receipts will be sent to the previous owner . Recalculating obligations and proving the fact of sale can take a lot of time and effort, and also require additional expenses.

To avoid the prospect of additional paperwork and litigation, the seller should find out some time after the transaction whether the vehicle transferred under the contract is listed on it. The new owner must register the motorcycle within 10 days after the transaction . If the buyer has not registered the motorcycle in his name within the prescribed period, it is better to put the vehicle on the wanted list. A certificate from the road service is accepted by the tax authority for recalculation of liabilities.

In addition to the fiscal fee, the seller in such a situation may face other troubles:

1. There will be fines for traffic violations.
2. The old owner may be found to be at fault for an accident caused by the new owner.
3. The former owner may be required to pay for damage caused by the buyer of the vehicle.

To avoid problems, it is necessary to monitor the re-registration of motor vehicles after sale.

In the past, cars and motorcycles were often sold by proxy. This practice is now outdated. Owners who transferred cars by power of attorney with the ability to own and dispose of vehicles until July 30, 2002 are exempt from paying tax . To be excluded from being a taxpayer, they must notify the tax authority about the transaction . The obligation to pay the fee passes to the person specified in the power of attorney ( Article 357 of the Tax Code of the Russian Federation ).

Debt on fines and taxes

Too many motorcycle owners know absolutely nothing about the taxes they have to pay. But ignorance of the law does not exempt us from paying it. If the motorcycle tax is not paid within the specified time, a fine is imposed on the car owner, and additional penalties are charged for each day of delay.

The person to whom the vehicle is registered is required to pay motorcycle tax. Tax payment is due when you receive a notice from the tax office. This applies to individuals. Each region sets its own tax payment deadlines.

If you do not know what you owe on fines and taxes, there are two ways to find out. First, the tax office will tell you about this if you contact them. There is a second way. The website of the Federal Tax Service has opened an information service as “Taxpayer Personal Account”. After entering your data, you will receive all the necessary information.

Tax debts and fines by last name

How to calculate motorcycle tax

The formula for calculating the tax amount is quite simple. The amount of payment for the year is equal to the product of the machine’s power and the tax rate ( clause 2 of Article 362 of the Tax Code of the Russian Federation ).

The power indicator in horsepower is used: TN = M × NS , where TN is the amount of transport tax, M is the power of the motorcycle in horsepower, NS is the tax rate.

If a motor vehicle is sold or purchased in the middle of the year, you need to multiply the annual fee amount by the result of dividing the number of months of ownership of the property by the total number of months in the year . In this case, the month of purchase or sale of the vehicle is considered an integer if the motorcycle was owned for half a month or longer. So, when purchasing, the month of purchase of the vehicle is considered if the vehicle is received in the first 15 days. When selling, the month of the transaction is considered complete if the contract date is after the 15th ( clause 3 of Article 362 of the Tax Code of the Russian Federation ).

Formula for calculating the tax amount: TN = M × NS × n/12 , where n is the number of months of owning a motorcycle, 12 is the total number of months in the tax period.

The motorcycle transport tax calculator will help you calculate the amount of payment in 2022. To determine the amount of the obligation you need to enter:

• owner's territory of residence;
• year of calculation;
• kind of transport;
• vehicle power;
• holding period in months.

You can find many online calculators , but it is better to use a reliable service - the official website created by the tax service. After all, irrelevant information can distort the amount of the payment.

Transport tax rates

The basis for adopting tax rates is established by Article 361 of the Tax Code of the Russian Federation . For motorcycles, it ranges from 2 to 10 rubles per horsepower.

Regional acts may reduce or increase rates, but not more than 5 times the base . Territorial authorities can establish their own differentiation of indicators by category of motorized vehicles and their service life.

The motorcycle road tax calculator adds fields for entering initial data. For example, when calculating the payment amount in the Irkutsk region, the calculator will ask you to additionally enter the year of manufacture of the vehicle.

The table shows tax rates for some constituent entities of the Russian Federation in 2022 .

In the Krasnodar Territory, the delimitation of power rates differs from the basic one ( Article 2 of Law No. 639-KZ dated November 19, 2003 ).

The Irkutsk region made tax rates dependent not only on the capacity, but also on the year of manufacture of the vehicle ( Article 1 of Law No. 53-oz dated 04.07.2007 ).

Tax deductions are not applied when calculating.

Changes in taxation of motor vehicles

The end of 2016 was marked by changes in tax legislation at the federal level. And from now on, motorcycle owners will receive notifications with calculations of the amount of tax to be paid under the new rules, which have significantly increased the tax rates for owners of old units. This change was not the first to increase taxation for motorcyclists; back in 2013, owners of motor vehicles with an engine power of 150 hp or more felt the increase on themselves and their wallets. Then every horsepower over 150 hp. was estimated at the federal level at 25 rubles, and taking into account the fact that the regions set their own rates independently and in large amounts, the amount became impressive.

Tax benefits

The authorities of the constituent entities of the Russian Federation independently determine the preferential categories of taxpayers, as well as the amount of the benefit. Usually these are socially vulnerable segments of the population and distinguished persons:

• citizens affected by disasters;
• pensioners;
• WWII veterans;
• large families;
• disabled people, etc.

The list of citizens who have the right to reduce or not pay tax is contained in the laws of the constituent entities of the Russian Federation on transport tax, or special laws on the benefits provided (for example, the law of the Moscow region “On preferential taxation in the Moscow region”).

For individuals , the benefit is usually provided only for one vehicle . If a citizen owns a car and a motorcycle or several motor vehicles, he or she should independently choose for which transport unit to reduce (not pay) the fee. To receive benefits, physical persons must provide the tax authority with an application and supporting documents.

Legislators give legal entities the right to reduce or not pay taxes if organizations provide services that are socially significant for the region . For example, they provide jobs for people with disabilities, provide medical care, etc.

The list of preferential categories of taxpayers can be clarified at the tax authority at the location of the transport.

What benefits are there for motorcyclists?

The establishment of various benefits for motorcycle owners is also the prerogative of the constituent entities of the Russian Federation. Regional authorities can fully or partially exempt both individual organizations and individuals from paying motorcycle tax.

To familiarize yourself with the conditions for providing benefits to motorcycle owners in your region, just find the law on transport tax of the region (territory) in any search engine and carefully read the corresponding section. Such documents are in the public domain.

For legal entities

At the federal level, the list of benefits for organizations is limited: if a motorcycle is used for operational, military or similar work, then it is not subject to taxation.

At the level of a constituent entity of the Russian Federation, organizations of various types can be exempt from taxation: religious, educational, medical and others.

If you are interested in learning about how legal entities pay tax on different types of transport, then read this article.

For individuals

Categories of individuals who are entitled to tax benefits on motorcycles are defined at the federal level:

1. participants in hostilities during the Second World War;
2. heroes of the USSR and Russia;
3. persons awarded Orders of Glory 1-3 degrees;
4. disabled people and WWII veterans;
5. disabled people and military pensioners who took part in hostilities in other periods (including participants in hostilities in Chechnya);
6. legal guardians, trustees, adoptive parents or one of the natural parents of a disabled child;
7. disabled people of group 2;
8. owners of vehicles with an engine capacity of up to 70 liters. With.;
9. one of the adoptive parents or parents in a large family;
10. liquidators of the consequences of man-made accidents - at the Chernobyl nuclear power plant, Mayak PA, as well as those exposed to radiation during testing of military, space equipment, and nuclear weapons.

The list of beneficiaries can be expanded by the laws of the constituent entities of the Russian Federation.

If you are an individual and find yourself on the list, you need to contact the Federal Tax Service of your area with an application in the established form and documents confirming your right to the benefit. This can be done by visiting the inspection, or in your personal account through the State Services service or on the website https://www.nalog.ru/rn77/about_fts/el_usl/.

Starting in 2022, you may not need to provide supporting documents. In this case, the Federal Tax Service will independently make a request to the authorities that have the necessary information.

Tax payment deadlines

Article 363 of the Tax Code of the Russian Federation obliges individual taxpayers to pay tax before December 1 of the year following the reporting year . Although most constituent entities of the Russian Federation adhere to these deadlines, some regional laws determine other periods for paying fiscal payments. Thus, in Dagestan in 2015, funds were required to be transferred before October 1 of the following year. Since 2016, the payment period has been established in accordance with the provisions of the Tax Code of the Russian Federation.

The deadlines for submitting reports and paying taxes by legal entities are determined by the laws of the constituent entities of the Russian Federation.

Summary

Transport tax on motorcycles is paid in accordance with the provisions of the Tax Code and legislative acts of the constituent entities of the Russian Federation. Regional laws determine the main indicators for calculation - rates, benefits, payment terms . The motorcycle transport tax calculator will help determine the amount of payment in 2022, however, when using it, it is important to take into account the relevance of the calculation mechanism.

We hope the information presented will be useful to all motorcycle enthusiasts. Good luck on the roads!

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