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Normative base

The transport tax is a regional tax,is introduced by Chapter 28 of the Tax Code of the Russian Federation, as well as regulatory acts of the subjects of the Russian Federation (in terms of the amount of the tax rate, the procedure and the term of its payment). The rate of transport tax regardless of the region increases with increasing engine power of the car. Accordingly, the lesser amount of tax will be paid by the car owner of a less powerful vehicle, and vice versa, the more powerful engine the car has, the more the car owner will see in the notification from the tax authority.

Federal benefits

Paragraph 2 of Article 358 of the Tax Code defineslist of types of vehicles not subject to taxation. Proceeding from this point, the following categories of individuals are exempted from payment of the transport tax: - Owners of rowboats and low-power motor boats - Owners of cars converted for operation by handicapped persons - Persons who received vehicles through social protection authorities, while the vehicle engine must have a capacity of less than 100 horsepower - owners of fishing vessels - individual entrepreneurs - owners of passenger ships, while passenger transportation should be based on - entrepreneurs engaged in agricultural production do not pay tax on special vehicles, tractors and combines used in production - owners of marine mobile drilling rigs - owners of marine drilling vessels - owners of stolen cars - owners of vessels registered in the Russian International Register of Ships - Owners of offshore stationary and floating platforms. The above persons do not have to pay the transport tax on the vehicles listed, respectively, they do not receive notification from the tax inspectorates. The exception is those vehicles that are on the wanted list. In order to notify the inspection that the car is wanted, it is required to provide the inspection with a relevant document issued by the Ministry of Internal Affairs investigating the fact of car theft.

Regional benefits

Despite the fact that the tax benefitsare established by regions independently, there are common categories of taxpayers for all regions, to which they are laid: - participants in the Great Patriotic War, - heroes of the Soviet Union and the Russian Federation, marked by the Order of Glory of three degrees, - veterans and invalids of the Great Patriotic War, - veterans and invalids of military operations - one of the parents, adoptive parents, guardian or curator of the disabled child - owners of cars with engines up to 70 hp inclusive - persons exposed to radiation as a result of the accident at the Chernobyl AU and search persons equated to them - Invalids I and II group.- one of the parents (adoptive parents) in a large seme.Inye tax incentives vary from region to region. In order to clarify which tax breaks are established in a specific region, you can look at the Federal Tax Service website in the section "Property taxes: rates and benefits", select your region and read the detailed list on the "Benefits" tab.