Regulatory framework
The transport tax is a regional tax, introduced by Chapter 28 of the Tax code of the Russian Federation and normative acts of constituent entities of the Russian Federation (in the part of the tax rate, order and payment deadlines). Rate of vehicle tax regardless of the region increases with the engine power of the car. Accordingly, a smaller amount of tax will be paid by the owner less powerful vehicle, and conversely, the more powerful the engine the car has, the more money you will see the owner in the notice from the tax authority.
Federal benefits
Paragraph 2 of article 358 of the Tax code defines the list of types of vehicles that are not subject to taxation. Based on this paragraph, the following categories of individuals are exempt from paying vehicle tax:
owners rowing and small motor boats;
owners of cars converted for use by disabled persons;
- persons who have received vehicles through bodies of social protection, while the vehicle's engine must have a capacity less than 100 horsepower;
- the owners of fishing vessels;
- individual entrepreneurs - the owners of passenger vessels, with passenger transportation should be the main type of their activities;
entrepreneurs engaged in agricultural production do not pay tax on emergency vehicles, tractors and harvesters used in the manufacture;
- the owners of mobile offshore drilling rigs;
owners of offshore drilling vessels;
- owners of stolen cars;
- owners of vessels registered in the Russian international register of ships;
- the owners of offshore fixed and floating platforms.
These persons don't have to pay vehicle tax on these vehicles, respectively, do not receive notification from the tax inspection. With the exception of those vehicles that went missing. To notify the Inspectorate about the fact that the car is wanted, it is required to provide inspection of the relevant document, issued by the authority of the Ministry of interior, investigating the fact of car theft.
Regional benefits
Despite the fact that tax privileges are established by regions independently, is common to all regions category of taxpayers to which they are put:
- participants of the great Patriotic War;
- heroes of the Soviet Union and the Russian Federation, awarded the order of Glory of three degrees;
veterans and invalids of the great Patriotic War;
veterans and invalids of operations;
- one of parents, adoptive parents, guardian or caregiver of a disabled child;
- the owners of cars with engine capacity of 70 horsepower, inclusive;
- persons exposed to radiation as a result of the Chernobyl accident and category of persons equated to them;
- Invalids I and II groups.
- one of the parents (adoptive parents) in a large family.
Other tax incentives vary from region to region. In order to clarify what tax breaks have been provided in a specific region, you can look on the website of the Federal tax service in the category of "Property taxes: rates and exemptions, select your region and on the tab "Benefits" to see a detailed list.
