How to calculate car tax by horsepower. Transport tax (2018): changes Transport tax on hybrid cars

Let us remind you that the transport tax is established by Ch. 28 of the Tax Code of the Russian Federation and is put into effect by the laws of the constituent entities of the Russian Federation, and tax payers are organizations and individuals on which vehicles recognized as objects of taxation are registered (Articles 356, 357 of the Tax Code of the Russian Federation). What changes to car tax in 2018 need to be taken into account?

New tax return form

No later than 02/01/2018, organizations that pay transport tax must submit a tax return for 2017 (clause 3 of Article 363.1 of the Tax Code of the Russian Federation). This will need to be done using a new form approved by Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668@.

The new declaration form does not require a taxpayer's stamp. In addition, in the new declaration form, the taxpayer will be able to indicate a tax benefit or deduction for a vehicle registered in the PLATO system.

Also, if before the beginning of 2017 the taxpayer received the consent of the tax inspectorate to indicate the total amount of tax for all vehicles located in the territory of a constituent entity of the Russian Federation, then this can be done in the new declaration form.

Let us remind you that the new form could be submitted at the end of 2016, if the taxpayer needed to apply the benefit for a vehicle for which payment was made according to the PLATO system.

For cars worth 3-5 million rubles. - single increasing factor

Regarding transport tax, changes since 2018 concern the application of an increasing coefficient. Thus, when calculating the transport tax for 2017 for passenger cars with an average cost of 3 million to 5 million rubles inclusive, an increasing coefficient was applied depending on the year of manufacture of the car (clause 2 of Article 362 of the Tax Code of the Russian Federation):

• 1.1, if 2 to 3 years have passed since the year of manufacture;
• 1.3, if 1 to 2 years have passed since the year of manufacture;
• 1.5, if no more than 1 year has passed since the year of manufacture.

These are the coefficients that must be indicated in the transport tax return for 2017.

From 01/01/2018, when calculating the transport tax on passenger cars, the average cost of which is from 3 million to 5 million rubles inclusive, and no more than 3 years have passed since the year of manufacture, a single increasing factor is applied - 1.1 (clause 68 of Art. 2 of the Federal Law of November 27, 2017 No. 335-FZ).

The procedure for providing benefits to individuals has been simplified

If previously, in order to receive a transport tax benefit, an individual had to submit to the tax office, along with an application for a benefit, documents confirming the right to it, then from 01/01/2018 it is not necessary to submit documents justifying the benefit. If the tax inspectorate does not have information confirming the benefit, it requests such information independently (

Today we will look at the transport tax for Moscow. Let's analyze the tax rates for payment of transport tax and find out what deadlines exist for paying the tax. We will also look at common mistakes when paying transport tax and answer the most common questions.

About transport tax

The transport tax began to be collected on the territory of the Russian Federation in 2003. The need to pay it is argued by the fact that vehicle owners cause harm to the environment and roads during their operation. For the same reasons the following were indicated:

• payments for negative impact on nature,
• toll,
• excise taxes on fuel and lubricants and car production.

This tax is regulated by Chapter 28 of the Tax Code of the Russian Federation, which states:

• list of taxable modes of transport,
• the procedure for calculating the tax base and the amount of tax to be transferred,
• level of rates (which local authorities should be guided by when approving rates for the region - the rates specified in the Tax Code of the Russian Federation and those established by local authorities should not differ more/less than 10 times),
• tax period for individuals and legal entities.

Federal laws have approved the rules for payment of transport tax by major taxpayers; there are separate procedures for them.

The jurisdiction of legislative authorities in various constituent entities of Russia includes:

• range of transport tax rates by region,
• reporting rules,
• deadlines for transferring funds to the subject’s budget,
• categories of citizens and organizations entitled to tax benefits.

Some regions have adopted laws according to which transport tax should not be paid by drivers of electric vehicles, and owners of cars with a hybrid engine (running simultaneously on gasoline and electricity) will be required to transfer to the regional budget exclusively the amounts calculated for “gasoline” horsepower of transport.

The following are subject to this tax:

• cars and trucks, buses, motorcycles;
• yachts, boats, towed vessels;
• airplanes, helicopters;
• other types of vehicles listed in Art. 358 of the Tax Code.

The tax period for transport tax is a calendar year.

The tax base is calculated based on the characteristics of the vehicle:

• for vehicles driven by an engine, the tax base is calculated based on its power (in horsepower),
• for machines whose power is indicated in kilowatts, each kW is equivalent to 1.3592 hp,
• for aircraft with jet engines, the tax base is calculated based on the number of kilograms of thrust,
• for towed vessels, the tax base is calculated on each registered ton of gross tonnage,
• Also, for some types of transport, the tax is calculated per vehicle unit.

Transport tax for Moscow: payment by individuals

For individuals and individual entrepreneurs, there is no need to independently calculate the amount of transport tax to be paid - tax officials will do this for them. These categories of transport owners only need to wait to receive letters notifying about the transfer of tax amount. The calculation results can be double-checked using a special program on the official website of the Federal Tax Service. If you do not agree with the amounts indicated in the notice, you can try to appeal them by visiting the tax office.

Individuals are also not required to submit any transport tax reports - they do not fill out declarations, unlike organizations. The tax amount is paid for the use of the vehicle over the past year (That is, for 2017, the tax will be transferred to the regional budget only in 2018).

Citizens are required to report the following situations to tax authorities:

• the car is listed as stolen (from the month the Federal Tax Service learns about the theft of the car, it will stop sending letters calculating the tax for transfer);
• sale of vehicles (tax will be levied on the former owner until the new driver goes through the process of registering a car with the traffic police in his name);
• purchase of a vehicle using borrowed funds from a banking institution (transport tax will be calculated from the date of registration of the vehicle with the traffic police).

You can pay transport tax using the service of the State Services website, or by non-cash payment through a banking institution. Remember that it is prohibited to transfer money to pay taxes from someone else’s bank card (to fulfill another person’s tax obligations). For example, a husband does not have the right to pay off his wife’s tax debt.

Transport tax for legal entities in Moscow

Legal entities calculate the amount of tax for the transport they use themselves. In addition, they are assigned the obligation to fill out tax return and entering data on the transfer of transport tax into accounting registers. If an error is discovered in a tax return that has already been submitted, the organization is obliged to recalculate the amount payable and submit an updated return, in which case it will most likely be able to avoid consequences.

From July 3, 2016 it became possible to reduce the amount of this tax on heavy trucks for 2016-2018. on the amount of funds transferred to the budget to compensate for damage caused to the road surface.

Organizations pay transport tax based on information from accounting registers. Moscow companies do not make advance payments throughout the year, and the transport tax itself is paid to the Moscow city budget once a year. Legal entities submit reports at the same time they make tax payments - no later than February 5 of the year following the reporting period. In case of transfer of too large an amount, the tax authorities, at the choice of the taxpayer company, will either offset the amount against future transport tax payments or return the excess money to the bank account.

Transport tax benefits in Moscow

Before considering the list of citizens and organizations entitled to partial or complete exemption from the transfer of transport tax amounts, let’s figure out which transport is not subject to this tax in any case:

• ships entered in the Russian International Register of Ships;
• transport involved in freight and passenger transportation (across the river or sea, as well as by air);
• offshore drilling vessels, platforms (floating and stationary);
• airplanes/helicopters operated by medical or sanitary services;
• machines used in agriculture for raising livestock or growing crops;
• rowing boats;
• bicycles, scooters, scooters, etc.

Legal entities entitled to transport tax benefits	A comment
Companies engaged in passenger transportation by public urban transport	Taxi services are not included in this list
Legal entities that are residents of the Zelenograd SEZ are exempt from tax on vehicles registered in this zone	The benefit is valid for 5 years, starting from the month of vehicle registration
Categories of individuals exempt from transport tax	A comment
Heroes of the USSR, Russian Federation	one vehicle, except water, air transport, snowmobiles and motor sleighs
Awarded the Order of Glory
Veterans and disabled people of the Second World War and military operations
Former juvenile prisoners of the Nazis during the Second World War
Citizens with disabilities of 1st and 2nd groups
Parent (guardian, trustee) of a disabled minor
Parent (adoptive parent) in a family with 3 or more children
Guardian of a disabled child
Participants in tests of (thermo)nuclear weapons, accident liquidators nuclear testers who suffered radiation sickness
Owners of passenger cars up to 70 hp.
Victims of radiation

Table of transport tax rates for Moscow

Transport tax rates are approved in Moscow by calculating them based on engine power data, and the higher the power of the machine, the greater the amount of tax the taxpayer must pay to the budget. Motor power is measured in horsepower.

Vehicle power (hp, inclusive)	Tax rate (in rubles per hp)
Cars
up to 100	12
100-125	25
125-150	35
150-175	45
175-200	50
200-225	65
225-250	75
more than 250	150
Trucks
up to 100	15
100-150	26
150-200	38
200-250	55
more than 250	70
Buses
up to 110	15
110-200	26
more than 200	55
Motorcycles, scooters
up to 20	7
20-35	15
more than 35	50
Other self-propelled vehicles, machines, mechanisms on caterpillar and pneumatic drives	25
Airplanes, helicopters, other aircraft with engines	250
Airplanes with jet engines (with 1 kg thrust)	200
Yachts, other motor-sailing vessels with engine
up to 100	200
more than 100	400
Boats, motor boats and other water vehicles with engines
up to 100	100
more than 100	200
Jet skis with engine
up to 100	250
more than 100	500
Snowmobiles, motor sleighs with engine
up to 50	25
more than 50	50
Non-self-propelled vessels (towed) with a determined gross tonnage (from 1 gross tonnage register tonnage)	200
Other air/water vehicles without an engine (with 1 vehicle)

Deadlines for payment of transport tax in Moscow

There are the following deadlines for paying transport tax in Moscow:

Remember that since 2016, changes regarding the deadlines for paying this tax have come into force, and now the deadline for transferring funds is December 1, whereas previously citizens were required to make payments before October 1.

Legislative acts on the topic

Legislative acts are represented by the following documents:

Common mistakes

Mistake #1: The owner of a car registered in Moscow does not pay transport tax on the basis that after an accident he does not use the vehicle.

All car owners throughout 2017 were in a permanent state of uncertainty, awaiting information about changes in car tax in 2018. There have been rumors in many circles that such a tax will be abolished, or the rates will be radically changed. Have such fundamental changes occurred in the field of taxation of cars and how will the transport tax be calculated in 2018 with changes, further.

What is transport tax (TN)? From the very name it becomes clear that this is the payment that is charged to everyone who owns such a facility. According to the current Tax Code, it is paid by all those to whom cars are registered. In this case, the status of the person is not important: it is an individual or a legal entity.

In this regard, nothing has changed, and the change in car taxes in 2018 did not lead to a significant reduction in those entities that must pay it. Also, such amendments did not specifically affect the categories of vehicles for the ownership of which such a fee should be charged. True, some amendments have been made. But more on this a little later.

The amount of such payment is calculated in accordance with the law. The general algorithm is as follows: the base is multiplied by the tax rate established for a specific vehicle, as well as by the increasing factor, if it is provided in each specific case.

Conveniently, individuals do not calculate such a fee on their own, which relieves them of responsibility for incorrectly calculated and paid TN. The calculations are made by the Federal Tax Service itself based on the data provided to them by the state vehicle registration authority.

When determining the base itself, the following car indicators are taken into account:

• The power of the engine itself;
• Vehicle age. It is not the age of actual operation that is taken into account, but from the date of release;
• For air transport, thrust is also taken into account, and for water transport, capacity is also taken into account.

But such characteristics are taken into account when determining technical parameters, and the size of the increasing factor depends on the estimated cost of the vehicle and the year of its manufacture.

Also speaking about TN, it is important to note: such a fee is regional in nature, the rates are set by the regions, and not by the Government of the Russian Federation. Revenues should be accumulated in the regional budget and used to repair road surfaces and ensure road safety.

Features of payment and accrual with adopted amendments

TN must be entered by everyone without exception, regardless of whether the car is used or not. And it was precisely this calculation algorithm that disappointed many, since the car could simply be sitting in a garage, no longer in satisfactory technical condition, but you still need to pay for it.

Car owners were expecting that such wishes would be taken into account. But the transport tax changes from 2018 do not include gradation based on the use of the vehicle. Everyone has paid and will continue to pay.

Also, many hoped that on the issue of “2018 transport tax changes” the rates in the regions would level out and become more equal, but in fact no such amendments were adopted. But the increasing coefficients have changed.

Table - Transport tax 2018 changes, increasing the coefficient

Vehicle cost	Age, number of years	Coefficient in 2017	Coefficient in 2018
From 3 to 5 million rubles	2-3	1,1	1,1
	From 1 to 2	1,3
	Up to 1	1,5
From 5 to 10	Up to 5	2	2
From 10 to 15	From 5 to 10	3	3
From 15	From 10 to 15	3	3

Thus, the cost of the vehicle for which such an increasing indicator is used has not changed and starts from 3 million rubles. The amendments affected only vehicles whose estimated value is in the range from 3 to 5 million rubles.

It is important to note: such increasing criteria are not applied to all vehicles whose price exceeds 3 million. The list of such cars is constantly updated on the website of the Ministry of Industry and Trade.

The most interesting question arises: do the 2018 car tax changes provide benefits for specific payers? Oddly enough, yes. So, starting from 2018, owners of freight transport are exempt from TN. This law was adopted by the State Duma. The norm will apply to trucks weighing more than 12 tons. TN and owners of agricultural machinery are also exempt from enrollment in the regional budget. These measures are aimed at reducing the tax burden on this category of persons. Since owners of precisely these two categories have long been paying not only the TN itself, but also a fee for compensation for the damage they cause to the road surface.

Regarding benefits, it is impossible to say in general for the entire Russian Federation. Since the 2018 transport tax changes in Moscow will be one, and in St. Petersburg will be different. Each region can approve its own list of beneficiaries. But in general, benefits are provided for the preferential category for vehicles with low engine power - a maximum of 100 horsepower.

Procedure for filing a declaration

Regarding filing a declaration, nothing has changed for 2018. The calculation procedure for both ordinary citizens and enterprises remains the same. Thus, vehicle owners, as before, will receive notifications from the Federal Tax Service about the amount that will need to be paid. Companies, as before, have the authority to independently calculate such amounts, including in the context of advance payments.

The declaration form also remained unchanged.

Regarding payment deadlines, they remained unchanged. Transport tax 2018 changes did not affect the current and previous payment deadlines:

• For individuals – until December 1 of the following year for the reporting period. As a result, a person must pay TN for 2017 by the end of 2018;
• For companies, deadlines are set at the regional level, but not earlier than February 1 of the year following the reporting year.

As a result, adjustments and amendments to the TN issue can be presented in a table.

Table - Transport tax for 2018 changes

Bottom line: there will be no special adjustments for ordinary citizens in this matter. Everything is as it was: citizens will receive notifications and must pay it before December 1 of the next year. Companies will also not see any benefit except those who own farm and truck equipment.

Prospects for amendments

Many expected drastic amendments in 2018, but they never happened. But the question of what might still happen worries many. And then about the forecasts.

Many say, including in the State Duma, that it would be more expedient to replace the fuel tax with an excise tax, which all motorists already pay when purchasing gasoline. This fee should also be used for the development of highways. And this is quite logical.

Such proposals are justified by the fact that each driver will pay money in proportion to how often the car is driven and the roads are used. But in order for the TN to be abolished, the excise tax must be raised quite substantially, which will greatly increase the cost of fuel.

But for now these are just discussions. Maybe there will be some adjustments already in 2018, we just have to wait.

Transport tax 2018

Transport tax has constantly caused controversy over recent years, and 2018 is no exception. Transport taxes are important because they invest significant funds in the formation of state. budget (by the way, this figure is more than 145 billion rubles annually).

Thus, if the transport tax is abolished, a very significant “hole” may appear in the budget.

Transport tax 2018

As for the negative side of transport fees, it is worth noting that regional transport tax rates are very high and sometimes inflated.

Deadline for payment of transport tax in 2018

Transport tax reform in 2018

In 2018, the government is considering all possibilities and alternatives to the transport tax. Among the main initiatives in 2018 it is worth noting:

1. Abolition of transport tax in 2018 with a simultaneous increase in excise taxes on gasoline. This formulation should more accurately reflect reality. Thus, those who use their vehicle more often will pay more. Among the disadvantages of this reform for the state, it is worth noting that excise taxes will increase gradually, and therefore in the first years after the abolition of the transport tax, the budget will not receive a significant portion of the funds.
2. The transport tax rate will depend on the environmental performance of the vehicle. This measure is quite correct, for example, in European countries, such reforms have helped to significantly reduce gas emissions into the environment. This initiative was proposed by the Ministry of Industry and Trade.
3. Calculation of transport tax depending on engine size. As is known, at the moment, the transport tax rate is calculated depending on engine power, expressed in horsepower. In 2018, it is proposed to calculate the tax based on engine volume, and not on its power.

Transport tax and the Plato system

The Plato system has become a real problem for owners of large vehicles. Truckers were forced to pay both transport tax and contributions to the Plato system, which of course came with a very large financial burden on carriers.
In 2018, this system is changing. Transport tax benefits in 2018 are provided to owners of heavy vehicles weighing more than 12 tons. Thus, if the fees in Plato are greater than or equal to the amount of the transport tax, then the owner is exempt from the tax.

Transport tax rate and payment terms in 2018

It is worth immediately reminding our readers that all tax payments for 2018 must be paid before the beginning of 2019.

1. For individuals– transport tax is charged once per year
2. for legal entities– tax is paid quarterly using an advance payment.

Transport tax rate 2018

For example, you can take a car with an engine power of 100 Horse power . The registration of this vehicle will look like this in different regions of the country: It is worth recalling once again that the final transport tax rate in 2018 (as in previous years) depends on the region.

• The most expensive registration of such a vehicle will be in Moscow and St. Petersburg, for 1 horsepower you will pay around 12 and 24 rubles.
• For example, in Tomsk region, registration of the same car will cost the owner only 6 and a half rubles.
• Residents will pay 25 rubles per 1 horsepower upon registration Vologda region, Tatarstan, Republic of Mary El and citizens registering their vehicles in Bashkortostan.
• Residents will pay only 5 rubles for 1 horsepower under the hood of their car Crimea, but in Kaliningrad And Kaluga for the same car you will have to pay 14 rubles for 1 unit of power.
• 20 rubles – Orenburg
• 12 rubles – Rostov
• 15 rubles – in Komi
• 5 rubles – in Tyva
• 6 rubles – in Karelia
• 7.7 – in Chelyabinsk and the region
• 10 rubles transport tax – in Ulyanovsk and Tula
• 13.1 ruble – Yaroslavl region
• 8 rubles – transport tax rate in 2018 in the Jewish Autonomous Okrug
• 6 rubles – in Khakassia
• 12 rubles for 1

The main purpose of the transport tax is to compensate for the harm that transport causes to roads and the environment. This tax is regulated not only by the provisions of Chapter 28 of the Tax Code of the Russian Federation, but also by regional regulations. The size of tax rates, benefits, the procedure and deadline for tax payment, etc. depend on the decisions made by local legislators.

We will discuss below what affects the amount of tax and what the transport tax rate will be by region in 2018 for motorists.

What determines transport tax rates?

The basic rates of transport tax are contained in Art. 361 Tax Code of the Russian Federation. Local authorities have the right to increase or decrease them by their laws, but not by more than 10 times. Regional tax rates may be differentiated, that is, their size may depend on the environmental class or the “age” of the car.

The tax rate on a car depends on the power of its engine. The rate is set in rubles for each horsepower. For example, if for a passenger car with an engine power of 100 horsepower, a rate of 2.5 rubles is applied, the car owner will have to pay 2,500 rubles. (100 hp x 2.5 rub.).

For expensive cars with an average cost of 3 million rubles. increasing coefficients are applied to the transport tax rate, taking into account the year of their issue (clause 2 of Article 362 of the Tax Code of the Russian Federation). The list of such cars is posted on the website of the Ministry of Industry and Trade of the Russian Federation until March 1 of the current tax period.

In addition, if the car was bought or sold during the tax period, that is, it did not belong to the owner for a full year, in addition to the transport tax rate, a special vehicle ownership coefficient is applied, which is the ratio of the number of months of ownership to the number of months in the period. For example, a car was sold on October 5, having been owned for 9 full months of the year, which means that a coefficient of 0.750 should be applied (9 months: 12 months).

If a region has not established its own tax rates for transport tax, the basic tariffs established by the Tax Code of the Russian Federation are applied.

For individuals, individual entrepreneurs and organizations, tax rates do not differ, because The tax base is the characteristics of the vehicle itself. Only organizations should determine the amount of tax on their own, while individuals and individual entrepreneurs receive a receipt from the Federal Tax Service with the already calculated amount to be paid.

Transport tax 2018: rates in the regions of the Russian Federation

Today, almost all constituent entities of the Russian Federation have their own legislation on transport tax. Regions have the right to set higher rates, and can also make annual changes to transport tax laws, changing the size of tax rates for transport tax upward or downward, taking into account the restrictions established by tax legislation. The same applies to changes in benefits, payment procedures and terms, etc.

At the federal level in 2018, changes will affect increasing coefficients for expensive cars (law dated November 27, 2017 No. 335-FZ). In the new year, the coefficients will be reduced to 1.1 for vehicles worth from 3 to 5 million rubles, the year of which no more than 3 years have passed (clause 2 of Article 362 of the Tax Code of the Russian Federation).

New transport tax rates in 2018 will not apply everywhere. In a number of regions they will remain at the 2017 level, and in others they will increase only for certain categories of transport. For example, in the Astrakhan region, the regional Duma decided to increase the transport tax rate for 2018 for motorcycles and scooters with an engine power of 35 hp, buses and trucks with an engine power of 200 hp, and passenger cars the increase was not affected (Law of the Astrakhan Region dated July 13, 2017 No. 38/2017-OZ).

The most significant burden remains on transport tax (from 20 rubles per 1 hp of passenger cars) for car owners of St. Petersburg, the republics of Bashkortostan, Mari El, Tatarstan, Tambov, Nizhny Novgorod, Vladimir, Vologda, Voronezh, Kirov regions, Perm Territory .

Relatively low tax rates for transport tax 2018 will remain in Ingushetia, Sakha-Yakutia, Magadan region, Trans-Baikal Territory, Crimea and Chukotka.

Table of transport tax rates by region

For clarity, we have compiled an up-to-date table of rates for all constituent entities of the Russian Federation. It contains all currently known tax rates for transport tax for cars and trucks, which will be applied by Russian regions in 2018.

Code

The subject of the Russian Federation

Transport tax - rates 2018 g. (rub. per 1 hp)

Cars

Trucks

Source

0-100 hp

101-150 hp

151-200 hp

201-250 hp

251 hp and more

0-100 hp

101-150 hp

151-200 hp

201-250 hp

251 hp and more

Republic of Adygea

Law of the Republic of Adygea dated December 28, 2002 No. 106 (as amended on May 26, 2017)

Republic of Bashkortostan

Law of the Republic of Bashkortostan dated November 27, 2002 No. 365-z (as amended on October 31, 2016)

The Republic of Buryatia (vehicle age up to 5 years/from 5 to 10 years/over 10 years)

10,30/ 9,20/ 8,00

19,00 -19,50/ 16,90 -17,60/ 15,70-16,00

27,80/ 25,20/ 22,90

41,70/ 37,80/ 34,30

83,40/ 15,50/ 68,70

16,70/ 15,10/ 13,70

33,40/ 30,20/ 27,50

38,90/ 35,20/ 32,00

44,40/ 40,30/ 36,60

59,5-61,2/ 53,2-55,4/ 48,1- 50,4

Law of the Republic of Buryatia dated November 26, 2002 No. 145-III (as amended on July 27, 2017)

Altai Republic

8.00/10.0 (up to 90 hp/ over 90 to 100 hp)

Law of the Altai Republic dated November 27, 2002 No. 7-12 (as amended on September 29, 2017)

The Republic of Dagestan

Law of the Republic of Dagestan dated December 28, 2002 No. 106 (as amended on May 26, 2017)

The Republic of Ingushetia

Law of the Republic of Ingushetia dated November 27, 2002 No. 43-RZ (as amended on October 30, 2017)

Kabardino-Balkarian Republic

(for vehicles up to 10 years old / over 10 years old)

Law of the Kabardino-Balkarian Republic dated November 28, 2002 No. 83-RZ (as amended on June 11, 2014)

Republic of Kalmykia

Law of the Republic of Kalmykia dated November 18, 2014 No. 79-V-3

Karachay-Cherkess Republic

Law of the Karachay-Cherkess Republic. dated November 28, 2016 No. 76-RZ

Republic of Karelia

Law of the Republic of Karelia dated December 30, 1999 No. 384-ZRK (as amended on July 28, 2017)

Komi Republic

10.0/15.0/20.0 (up to 70 hp/over 70 to 85/over 85 to 100 hp)

Law of the Komi Republic of November 26, 2002 No. 110-RZ (as amended on November 25, 2015)

Mari El Republic

Law of the Republic of Mari El dated October 27, 2011 No. 59-Z (as amended on July 28, 2017)

The Republic of Mordovia

(for vehicles over 15 years old / under 15 years old)

Law of the Republic of Mordovia dated October 17, 2002 No. 46-z (as amended on November 29, 2016)

The Republic of Sakha (Yakutia)

Law of the Republic of Sakha Yakutia dated November 7, 2003 No. 1231-3 No. 17-V (as amended on December 20, 2016)

Republic of North Ossetia - Alania

Law of the Republic of North Ossetia-Alania dated October 20, 2011 No. 30-RZ (as amended on November 28, 2014)

Republic of Tatarstan (Tatarstan)

(for legal entities/for individuals)

Law of the Republic of Tatarstan dated November 29, 2002 No. 24-ZRT (as amended on December 26, 2016)

Tyva Republic

Law of the Republic of Tyva dated November 28, 2002 No. 92-ВХ-I (as amended on November 23, 2015)

Udmurt republic

Law of the Udmurt Republic dated November 27, 2002 No. 63-RZ (as amended on November 3, 2016)

The Republic of Khakassia

Law of the Republic of Khakassia dated November 25, 2002 No. 66 (as amended on October 27, 2017)

Chechen Republic

Law of the Chechen Republic dated October 13, 2006 No. 32-RZ (as amended on January 13, 2017)

Chuvash Republic - Chuvashia

Law of the Chuvash Republic dated July 23, 2001 No. 38 (as amended on September 28, 2017)

Altai region

Law of the Altai Territory of October 10, 2002 No. 106 (as amended on October 4, 2017)

Krasnodar region

Law of the Krasnodar Territory of November 26, 2003 No. 639-KZ (as amended on November 29, 2016)

Krasnoyarsk region

Law of the Krasnoyarsk Territory of November 8, 2002 No. 3-676 (as amended on November 13, 2014)

Primorsky Krai (vehicle age up to 3 years/over 3 to 10 years/over 10 years)

18,00/ 8,40/ 6,00

26,00/ 15,60/ 9,10

42,00/ 28,00/ 14,00

75,00/ 45,00/ 18,00

150,0/ 112,5/ 45,0

25,00/ 18,00/ 9,60

40,00/ 32,50/ 13,00

50,0/ 42,0/ 28,0

65,0/ 45,0/ 30,0

75,0/ 60,0/ 45,0

Law of the Primorsky Territory of November 28, 2002 No. 24-KZ (as amended on December 21, 2016)

Stavropol region

Law of the Stavropol Territory of November 27, 2002 No. 52-kz (as amended on July 28, 2016)

Khabarovsk region

Law of the Khabarovsk Territory of November 10, 2005 No. 308 (as amended on June 28, 2017)

Amur region

Law of the Amur Region dated November 18, 2002 No. 142-OZ (as amended on November 25, 2016)

Arhangelsk region

Law of the Arkhangelsk Region dated October 1, 2002 No. 112-16-OZ (as amended on October 26, 2015)

Astrakhan region

Law of the Astrakhan Region dated November 22, 2002 No. 49/2002-OZ (as amended on July 13, 2017)

Belgorod region

Law of the Belgorod Region dated November 28, 2002 No. 54 (as amended on May 10, 2017)

Bryansk region

Law of the Bryansk Region dated November 9, 2002 No. 82-3 (as amended on November 9, 2015)

Vladimir region

Law of the Vladimir Region dated November 27, 2002 No. 119-OZ (as amended on November 7, 2016)

Volgograd region

Law of the Volgograd Region dated November 11, 2002 No. 750-OD (as amended on October 28, 2016)

Vologda Region

Law of the Vologda Region dated November 15, 2002 No. 842-OZ (as amended on October 25, 2017)

Voronezh region

Law of the Voronezh Region dated December 27, 2002 No. 80-OZ (as amended on March 2, 2016)

Ivanovo region

Law of the Ivanovo region dated November 28, 2002 No. 88-OZ (as amended on May 31, 2017)

Irkutsk region

Law of the Irkutsk region dated July 4, 2007 No. 53-oz (as amended on November 28, 2014)

Kaliningrad region

Law of the Kaliningrad Region of November 16, 2002 No. 193 (as amended on December 19, 2016)

Kaluga region

5.0/10.0 (up to 80 hp / over 80 to 100 hp)

20.0/ 25.0 (up to 125 hp/ over 125 to 150 hp)

45.0/50 (up to 175 hp / over 175 to 200 hp)

Law of the Kaluga Region dated November 26, 2002 No. 156-OZ (as amended on June 23, 2017)

Kamchatka Krai

Law of the Kamchatka Territory of November 22, 2007 No. 689 (as amended on July 1, 2014)

Kemerovo region

5.50/8.00 (up to 80 hp/over 80 to 100 hp)

Law of the Kemerovo Region dated November 28, 2002 No. 95-OZ (as amended on November 25, 2015)

Kirov region

15.0/18.0/20.0 (up to 45 hp/over 45 to 85/over 85 to 110 hp)

Law of the Kirov Region dated November 28, 2002 No. 114-ZO (as amended on November 14, 2016)

Kostroma region

13.0/15.0 (up to 70 hp / over 70 to 100 hp)

Law of the Kostroma Region dated November 28, 2002 No. 80-ZKO (as amended on November 29, 2016)

Kurgan region

Law of the Kurgan Region dated November 26, 2002 No. 255 (as amended on October 25, 2016)

Kursk region

Law of the Kursk Region dated October 21, 2002 No. 44-ZKO (as amended on September 27, 2017)

Leningrad region

Law of the Leningrad Region dated November 22, 2002 No. 51-OZ (as amended on November 24, 2017)

Lipetsk region

Law of the Lipetsk Region dated November 25, 2002 No. 20-OZ (as amended on September 14, 2017)

Magadan Region

Law of the Magadan Region dated November 28, 2002 No. 291-OZ (as amended on November 25, 2016)

Moscow region

Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ (as amended on October 22, 2014)

Murmansk region

Law of the Murmansk region dated November 18, 2002 No. (as amended on November 21, 2016)

Nizhny Novgorod Region

13.50/22.50 (up to 45/over 45 to 100 hp)

Law of the Nizhny Novgorod Region No. 71-Z dated November 28, 2002 (as amended on March 2, 2016)

Novgorod region

Law of the Novgorod Region dated September 30, 2008 No. 379-OZ (as amended on April 27, 2017)

Novosibirsk region (vehicle age up to 5 years/over 5 to 10 years/over 10 years)

30,00/ 22,50/ 15,00

60,00/ 45,00/ 30,00

150,0/ 112,50/ 75,00

Law of the Novosibirsk Region dated October 16, 2003 No. 142-OZ (as amended on May 29, 2017)

Omsk region

Law of the Omsk Region dated November 18, 2002 No. 407-OZ (as amended on March 23, 2016)

Orenburg region

Law of the Orenburg Region dated November 16, 2002 No. 322/66-III-OZ (as amended on May 2, 2017)

Oryol Region

Law of the Oryol region dated November 26, 2002 No. 289-OZ (as amended on November 7, 2016)

Penza region

21.00/15.00 (for vehicles under 15 years old/over 15 years old)

Law of the Penza Region dated September 18, 2002 No. 397-ZPO (as amended on August 26, 2016)

Perm region

Law of the Perm Territory of August 30, 2001 No. 1685-296 (as amended on March 29, 2016)

Pskov region

13.00/15.0 (up to 75 hp / over 75 to 100 hp)

Law of the Pskov Region dated November 26, 2002 (as amended on November 29, 2016)

Rostov region

8.00/12.00 (for vehicles over 10 years old/up to 10 years old)

Law of the Rostov Region dated May 10, 2012 No. 843-ZS (as amended on July 27, 2017)

Ryazan Oblast

Law of the Ryazan region dated November 22, 2002 No. 76-OZ (as amended on November 29, 2016)

Samara Region

24.00/33.00 (up to 120 hp / over 120 to 150 hp)

Law of the Samara Region dated November 6, 2002 No. 86-GD (as amended on January 9, 2017)

Saratov region

16.00/14.00 (for vehicles up to 3 years old/over 3 years old)

32.00/30.00 (for vehicles up to 3 years old/over 3 years old)

Law of the Saratov Region dated November 25, 2002 No. 109-ZSO (as amended on November 25, 2016)

Sakhalin region

Law of the Sakhalin Region dated November 29, 2002 No. 377 (as amended on November 28, 2014)

Sverdlovsk region

Law of the Sverdlovsk Region dated November 29, 2002 No. 43-OZ (as amended on November 3, 2017)

Smolensk region

Law of the Smolensk region dated November 27, 2002 No. 87-Z (as amended on November 30, 2016)

Tambov Region

Law of the Tambov Region dated November 28, 2002 No. 69-Z (as amended on November 27, 2014)

Tver region

Law of the Tver Region dated November 6, 2002 No. 75-ZO (as amended on November 6, 2015)

Tomsk region

Law of the Tomsk Region dated October 4, 2002 No. 77-OZ (as amended on July 6, 2017)

Tula region

Law of the Tula Region dated November 28, 2002 No. 343-ZTO (as amended on October 26, 2017)

Tyumen region

Law of the Tyumen Region dated November 19, 2002 No. 93 (as amended on October 24, 2017)

Ulyanovsk region

Law of the Ulyanovsk region dated September 6, 2007 No. 130-ZO (as amended on September 22, 2017)

Chelyabinsk region

Law of the Chelyabinsk Region dated November 28, 2002 No. 114-ZO (as amended on September 6, 2017)

Transbaikal region

Law of the Trans-Baikal Territory of November 20, 2008 No. 73-33K (as amended on March 31, 2015)

Yaroslavl region

13.10/15.8 (up to 81 hp/over 81 to 100 hp)

Law of the Yaroslavl region dated November 5, 2002 No. 71-z (as amended on October 31, 2017)

Moscow

25.0/35.0 (up to 125/over 125 to 150 hp)

45.0/50.0 (up to 175/over 175 to 200 hp)

65.0/75 (up to 225/over 225 to 250 hp)

Law of Moscow dated 07/09/2008 No. 33 (as amended on 07/12/2017)

Saint Petersburg

45.0/65.0/85.0 (vehicle age up to 3 years/from 3 to 5/more than 5 years)

Law of St. Petersburg dated November 4, 2002 No. 487-53 (as amended on November 27, 2017)

Jewish Autonomous Region

6.6/8.8 (up to 80 hp / over 80 to 100 hp)

(up to 130 hp / over 130 to 150 hp)

32.4/ 44.0 (up to 180 hp/ over 180 to 200 hp)

52.0/ 64.8 (up to 230 hp/ over 230 to 250 hp)

13.0/ 178.4/ 18.0 (load capacity up to 0.5t/ up to 1.5t/ above 1.5t)

20.0/40.0 (up to 130 hp / over 130 to 150 hp)

Law of the Jewish Autonomous Region dated November 2, 2004 No. 343-OZ (as amended on November 25, 2016)

Nenets Autonomous Okrug

Law of the Nenets Autonomous Okrug dated November 25, 2002 No. 375-OZ (as amended on March 11, 2016)

Khanty-Mansiysk Autonomous Okrug - Ugra

Law of KHMAO-Yugra dated November 14, 2002 No. 62-oz (as amended on November 17, 2016)

Chukotka Autonomous Okrug

Law of the Chukotka Autonomous Okrug dated May 18, 2015 No. 47-OZ (as amended on June 5, 2017)

Yamalo-Nenets Autonomous Okrug

Law of the Yamal-Nenets Autonomous Okrug dated November 25, 2002 No. 61-ZAO (as amended on November 28, 2016)

Republic of Crimea

Law of the Republic of Crimea dated November 19, 2014 No. 8-ZRK/2014 (as amended on September 30, 2015)

Sevastopol