Transport tax

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Who is required to pay transport tax

Transport tax is payable by individuals, who have transport vehicles registered under their name. Transport vehicles include cars, motorcycles, motor scooters, buses, planes, helicopters, ships, motor and sail yachts, etc. There is a number of vehicles that are not taxable by the road tax, such as cars, equipped for disabled individuals, oar boat and some other.

Transport tax rates

For cars the road tax (another name for transport tax) is calculated on the basis of the engine horsepower. For other vehicles the calculation is performed on a different basis – for example, for some planes – on the basis of the jet thrust. The transport tax rates are set by the federal government and are valid across the Russian Federation, however, each territorial subject of the Russian Federation has the right to reduce of increase these rates up to the multiple of 10. The current federal tax rates for cars are the following: for engines of 100 horsepower or less – 2.5 roubles per horsepower, for engines from 101 to 150 horsepower - 3.5 roubles per horsepower, for engines from 151 to 200 horsepower - 5 roubles per horsepower and so on.

When and how to pay

The amount of tax payable is calculated by the Russian tax inspections, which forward the tax due notices to the tax payers. Transport tax payment deadlines might differ by the territorial subjects of the Russian Federation.

How to find out more about transporation tax

Chapter 28 of the Tax Code of the Russian Federation is dedicated to the transport tax.

Valid as of 18.05.2012