List of vehicles with increased transport tax. Vehicle tax on expensive cars

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 passenger cars, the recommended retail price of which exceeds 3 million rubles. The average cost is calculated based on the recommended retail prices 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 on its website by the Ministry of Industry and Trade no later than March 1 current year taxation. 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.

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

Applicable in 2016 tax system 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 vehicles. 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 said register, then higher rate tax cannot be charged;
• when viewing the list approved by the ministry, the owner of the car must necessarily 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 tax collection luxury goes as a separate payment, charged for increased amenities 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 transport tax multiplied by an additional coefficient depending on age will be paid vehicle and its cost.

The cost of cars is determined by quarterly reports sent by dealer companies to the Ministry of Industry and Trade, where prices are indicated 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 in their pricing policy Russian legislation. 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.

From January 1, 2014, when calculating the transport tax for expensive cars, multiplying coefficients must be applied. The size of the coefficient depends on the year of manufacture of the vehicle and its average cost. How to determine these indicators? Is it necessary to use a multiplying factor when calculating advance payments?

General norms of the Tax Code of the Russian Federation

Based on paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, taxpaying organizations calculate the amount of the transport tax and the amount of the advance payment on it independently. By general rule(clause 2 of this article) the amount of transport tax payable to the budget based on the results tax period(calendar year) is calculated for each vehicle as the product of the corresponding tax base and tax rate. If the organization at the end of each reporting period (I, II and III quarters) must pay advance payments (a subject of the Russian Federation can cancel this obligation), the amount of tax payable to the budget is determined as the difference between the calculated tax amount and the amounts of advance tax payments, payable during the tax period.

With regard to expensive cars(worth from 3 million rubles) the calculation of the amount of transport tax is made taking into account the increasing coefficient. Therefore, the formula for calculating transport tax on an expensive car looks like this:

The value of the multiplying factor, as we have already indicated, depends on the average cost of the car and the year of its manufacture.

Thus, for cars with an average cost of 3 million rubles. is calculated taking into account multiplying factors (from 1.1 to 3) depending on the year of manufacture of the car.

About the average cost of a car

The list of passenger cars with an average value of 3 million rubles or more, subject to application in the next tax period, is posted no later than March 1 of the next tax period on the official website of the Ministry of Industry and Trade on the Internet. Therefore, the list of cars posted on the website on 28.02.2014 is applied for the tax period of 2014, the list of cars of 27.02.2015 - for the tax period of 2015, the list of 26.02.2016 - for the tax period of 2016, the list of 28.02. 2017 - for the tax period of 2017. In order to establish the fact that the Ministry of Industry and Trade has included a particular car in the list, the following input data is needed:

make and model (version) of the vehicle;

engine type (gasoline, diesel or hybrid);

engine capacity;

the number of years that have passed since the year of issue.

The list does not show the average cost of each car separately. Vehicles, taking into account the number of years that have passed since the year of issue, are combined into groups according to the “Average cost” indicator set by the Tax Code. Cars are “scattered” into groups based on the average cost of the vehicle, the calculation procedure for which is fixed in the Procedure for calculating the average cost of cars for the purposes of Chapter 28 tax code Russian Federation, approved Order of the Ministry of Industry and Trade of the Russian Federation of February 28, 2014 No. 316.

The number of positions in the list is increasing year by year (the Ministry of Industry and Trade is working to clarify the lists), so the taxpayer needs to check his expensive car for inclusion in the next list annually.

In the absence of a passenger car in the list (including taking into account the type and volume of the vehicle's engine) or the number of years that have passed since the year of manufacture does not correspond to a similar indicator in the list, the multiplying factor should not be applied.

Conclusion from the FTS: if the purchased car is not in the list posted on the official website of the Ministry of Industry and Trade, the transport tax on this vehicle must be calculated without taking into account the multiplying factor (Letter dated 11.01.2017 No. BS-4-21 / 149).

About the year of manufacture of the car

The Tax Code states that in order to determine the period that has elapsed from the year of manufacture of the vehicle, the countdown begins from the year of manufacture of the corresponding passenger car. The financiers clarify: the period for calculating the number of years that have passed since the year of manufacture of a passenger car, in respect of which the multiplying factor established by paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, is calculated from the year of manufacture of the vehicle to, for which it is paid. Suppose, when calculating the transport tax for 2016 in relation to a passenger car manufactured in 2014, one should proceed from the fact that three years have passed since the year of manufacture of the vehicle.

Conclusion from the Ministry of Finance: in relation to a vehicle manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2016, a multiplying factor of 1.1 is applied (Letter No. 03-05-05-04/30334 of May 18, 2017).

Accordingly, in relation to a passenger car manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2017, it is not necessary to apply a multiplying factor (after all, four years have passed since the year of issue).

Multiplier and advance payments

By virtue of paragraph 2 of Art. 363 of the Tax Code of the Russian Federation during the tax period, taxpaying organizations pay advance payments for transport tax, unless otherwise provided by the laws of the constituent entities of the Russian Federation. In a situation where advance payments need to be paid, the question arises whether, when determining their value in relation to expensive cars, a multiplying factor should be taken into account. The answer can be found in paragraph 2.1 of Art. 362 of the Tax Code of the Russian Federation as amended federal law dated November 4, 2014 No. 347-FZ.

Taxpaying organizations calculate the amount of advance payments for transport tax after each reporting period in the amount of 1/4 of the product of the relevant tax base and the tax rate, taking into account the multiplying coefficient.

Thus, the formula for calculating the advance payment for transport tax in relation to an expensive car looks like this:

Transport tax, as well as advance payments on it (if the payment of such is not canceled at the regional level) in relation to expensive cars are calculated using a multiplying coefficient in the event that a particular car, taking into account the period that has elapsed from the year of its production, is included by the Ministry of Industry and Trade in the list of cars an average cost of 3 million rubles. for the relevant tax period.

According to paragraph 2 of Article 362 of the Tax Code of the Russian Federation, each owner of a car that falls under this legislative act must pay the increased vehicle tax. This regulation has been in effect since 2014. People called it the "luxury tax".

This article will provide an example of calculating the luxury tax, as well as a list of cars that fall under its action in 2016.

Wealth tax calculation

Many Russians mistakenly think that this forced payment is independent. It is a transport tax increased by a certain coefficient. To calculate it, it is necessary to rely on the coefficient specified in the aforementioned legislative act.

The luxury tax itself is calculated quite simply: the vehicle tax, which is determined by the Federal tax service(FTS) for each region separately, multiplied by a coefficient corresponding to the age and cost of the car.

For example, you have purchased a 2013 Audi A8 L W12 quattro 3.0 TFSI. The purchase took place 6 months ago. Its average cost from the manufacturer is 5,420,000 rubles. Engine power - 310 hp Region of residence - Moscow.

The tax calculation formula is as follows: NS*LS*MV/12*PC

NS – tax rate for your region (for Moscow and a gasoline engine is 150 rubles);

LS- engine power in horsepower;

MV– the number of months you have owned the car (only applies if you have owned it for less than a year);

PC- the luxury coefficient that increases the tax (the car costs from 5 to 10 million rubles and its age is less than 5 years - 2.0).

Thus, your transport tax will be: 150*310*(6/12)*2.0= 46 500 rubles.

As for the average market value of transport, the definition of this indicator is under the jurisdiction of the Ministry of Industry and Trade. In its practice, this ministry uses two methods for evaluating a car:

Receiving special prices from official representatives of world transport brands in Russia.

Preferential group of citizens

There are several social strata of the population that are completely exempt from paying the luxury tax. The following people are subject to this rule:

Parents of large families.

Disabled (regardless of the degree awarded).

Veterans of the Great Patriotic War.

Participants in the fighting.

Heroes of the Russian Federation and the USSR.

Although this benefit can only be used if the car's power does not exceed 200 hp. Moreover, transport that meets these requirements with a cost of more than 3 million rubles is quite small in Russia.

Car list

Every year, no later than March 1, the Ministry of Industry and Trade is obliged to publish a new list of cars that fall under the law on the “luxury tax”. It should be noted that due to the sharp devaluation national currency, new list transport in 2016 was almost twice as much as in the previous year. Indeed, in dollars, the price of the car remained the same, and the cost in rubles is taken to calculate the tax.

A complete list of cars for which you will definitely have to pay an increased transport tax in 2016 is available to you in the table, which can be opened by clicking on the picture below.

It is also important to mention that the Ministry of Industry and Trade determines the average cost of transport based on information received twice a year. That is, if, on the recommendation of the branded manufacturer of your car, its cost on July 1 was 4.7 million rubles, and on December 1 it was already 5.1 million rubles, and its age from the date of manufacture is 1.5 years, then your coefficient of increase in transport tax will not be 2.0, but 1.3. This is due to the fact that the Ministry of Industry and Trade calculates the average value: (4.7 + 5.1) / 2 = 4.9 million rubles.

“Indeed, almost all Volkswagen Touareg SUVs, for example, are considered “luxury”. However, if you look at the "basic equipment", then this is the most common "workhorse".

One more point of contention- the decision to classify the Korean Hyundai Equus sedan, as well as the basic configuration of the Nissan Patrol SUV, into this category. It is possible that it is worth further clarifying the concept of "luxury car".

List of expensive cars of the Ministry of Industry and Trade

Vehicle tax for passenger cars depends on engine power. The rates are set by the regions.

For example, in Moscow for a car with a capacity of 150 liters. from. rate of 35 rubles for one horsepower, in Yaroslavl - 28 rubles, and in Chukotka - 7 rubles. If the car costs more than 2 million rubles, look for it in the list.

Porsche, Rolls-Royce, Volkswagen. List of Japanese brands selling cars in Russia, the cost of which exceeds 3 million rubles. includes Infiniti, Lexus, Nissan and Toyota.

Among the American manufacturers included in the list are Cadillac and Jeep.

Made his way into the ranks of luxury cars and the Korean manufacturer Hyundai. According to the new law, owners of cars, the average cost of which is from 3 million to 5 million rubles.

The Ministry of Industry and Trade has expanded the list of luxury cars

It added seven models of Mercedes-Benz, two Lamborghini, one Ferrari and one Porsche each, also for the first time one Jaguar and BMW each, as well as four Land Rovers. The list of cars costing from 5 million to 10 million rubles increased by 34% and amounted to 320 models, costing from 3 million to 5 million rubles - by 19%, up to 424 models.

53 leasing companies participate in the Russian Tractor, Russian Farmer and Own Business programs.

As part of the program of preferential car loans individuals can receive loans for the purchase of new cars produced in 2019-2019 at a reduced rate. The cost of the purchased car cannot exceed 1.45 million rubles.

rubles, and maximum term actions loan agreement- three years.

Online journal for an accountant

• Further, the power of the power unit (engine) is multiplied with the transport tax rate that is set in this situation, and then multiplied by the appropriate coefficient from the table (see above).
• Set the coefficient required for the calculation.

The Ministry of Industry and Trade has published a list of expensive cars for 2019

The Ministry of Industry and Trade of Russia has published a "List of cars with an average cost of 3 million rubles or more", used to calculate the increasing transport tax coefficients for 2019. According to the legislation, this list should have been made publicly available on March 1, 2019.

The Ministry of Industry and Trade of the Russian Federation has published a mandatory list of cars with an average cost of 3 million rubles or more for the purposes of calculating transport tax for 2019. In relation to such transport, increasing coefficients are applied when calculating the tax.

In 2019, officials considered 909 car positions expensive.

It is noteworthy that their list has been steadily growing since the adoption of the norm on the increasing coefficient. So, in 2014, the list included only 187 expensive cars, and in 2015 there were already 425 such cars.

In 2019, the list included 708 passenger car models.

The subsection of the list, which contains cars worth from 3 to 5 million rubles, is growing the most.

The norms of article 362 of the Tax Code of the Russian Federation. it is stipulated that, starting from 2014, the calculation of transport tax in respect of cars with an average cost of 3 million rubles or more should be carried out taking into account multiplying coefficients applied depending on the year of manufacture of the car.