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How to calculate the transport tax

How to calculate the transport tax

The procedure of calculation and terms of payment of vehicle tax are set out in Articles 357-363 of the Tax Code of the Russian Federation.

The transport tax is compulsory for all owners of vehicles subject to the exceptions referred to in Articles 357 and 358 of the Tax Code.



To calculate the transport tax, you must:
To determine whether the enterprise is a taxpayer.
The company is the payer of transporttax if it is the owner of the vehicle (on land, water, air). And, no matter - enjoyed for their own use or to give the vehicle rental.
Also, the payer of this tax will becompany has acquired or taken from an individual vehicle is based on a power of attorney. If the enterprise leases (without the right to ownership and disposition), for example, a car, then it is exempt from tax.
Those companies that do not use transportfor transportation and for industrial purposes (mobile kitchens, transformer installations, power plants, trailers, caravans) is also exempt from paying vehicle tax.


To determine the object of taxation.
The object of taxation are considered vehiclesfunds that are registered in the prescribed manner. That is, if the vehicle is removed from the account of the traffic police, then it does not need to pay the transport tax. Article 358 paragraph 2 of the Tax Code lists the vehicles that are not subject to taxation.
This car:

- Equipped for invalids

- Tractors-

- kombayny-

- Special machines for cattle, poultry and milk.
It is also not subject to taxationtransport, which is used for both passenger and freight traffic. But on the condition that this type of activity (transport) to be the main activity of the company or a private entrepreneur.


To determine the tax base.
The tax base ? This engine horsepower. This figure is taken from the technical documentation for the vehicle. If the power in kilowatts available, this figure should be converted into horsepower. One kilowatt = 1.35962 hp.


Determine the tax period. As a rule, the tax period is the calendar year.


To determine the tax rate, which is specified in the table of article 361 of the Tax Code and depends on the engine power.


Thus, to calculate the transport tax, the tax base must be multiplied by the tax rate.
Example for VAZ 21093 with a capacity of 70 hp engine, which was on the balance sheet the entire calendar year. The amount of tax will be: 70h2,5 = 175 rubles, where:

70? This power engine-

2.5? tax rate.
It is important that the tax rate is set by the laws of the RF subjects and may be increased by 10 times.

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