List of cars with increased transport tax. Transport tax on expensive cars

According to paragraph 2 of Article 362 of the Tax Code of the Russian Federation, each owner of a car that falls under the scope of this legislative act is required to pay an increased transport tax. This norm came into force in 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 are subject to it in 2016.

Luxury tax calculation

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

Increasing coefficients, depending on the production date and cost of the car, in accordance with clause 2 of Art. 362 Tax Code of the Russian Federation

Coefficient	Vehicle age from production date		Average car cost
1,1	From 2 to 3 years		From 3 to 5 million rubles
1,3	From 1 to 2 years		From 3 to 5 million rubles
1,5	Up to 1 year		From 3 to 5 million rubles
2,0	Up to 5 years		From 5 to 10 million rubles
3,0	Up to 10 years		From 10 to 15 million rubles
3,0	Up to 20 years		Over 15 million rubles

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

For example, you 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);

PM– engine power in horsepower;

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

PC– luxury coefficient, which increases the tax (a 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 cost of transport, the determination of this indicator is under the jurisdiction of the Ministry of Industry and Trade. In its practice, this ministry uses two ways to evaluate a car:

Receiving special price lists from official representatives of global transport brands in Russia.

Preferential group of citizens

There are several social strata of the population that are completely exempt from paying luxury tax. The following citizens fall under this rule:

Parents of large families.

Disabled people (regardless of the degree awarded).

Veterans of the Great Patriotic War.

Participants in combat operations.

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, there are very few vehicles in Russia that meet these requirements and cost more than 3 million rubles.

List of cars

Every year, no later than March 1, the Ministry of Industry and Trade is obliged to publish a new list of cars that are subject to the “luxury tax” law. It is worth noting that due to the sharp devaluation of the national currency, the new list of transport for 2016 has become almost twice as long as the previous one. After all, the price of the car in dollars remains the same, but to calculate the tax, the cost in rubles is taken.

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.

If the make and model of the car you own is on the list, then contact your territorial office of the Federal Tax Service to calculate the full amount of tax, since it will depend on the region of residence.

It is also important to mention that the average cost of transport is determined by the Ministry of Industry and Trade based on information received twice a year. That is, if, according to 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 the 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.

From January 1, 2014, increasing factors must be applied when calculating transport tax for expensive cars. The size of the coefficient depends on the year of manufacture of the vehicle and its average cost. How to determine these indicators? Should a multiplying factor be used 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, taxpayers-organizations calculate the amount of transport tax and the amount of advance payment for it independently. According to the general rule (clause 2 of this article), the amount of transport tax payable to the budget at the end of the tax period (calendar year) is calculated for each vehicle as the product of the corresponding tax base and tax rate. If an organization must make advance payments at the end of each reporting period (I, II and III quarters) (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.

For expensive passenger cars (costing over 3 million rubles), the amount of transport tax is calculated taking into account an increasing coefficient. Therefore, the formula for calculating transport tax on an expensive car looks like this:

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

Indicators for a passenger car		Increase factor value
average cost	Period since the year of issue
From 3 million to 5 million rubles. inclusive	From 2 to 3 years
	From 1 year to 2 years
	No more than 1 year
From 5 million to 10 million rubles. inclusive	No more than 5 years
From 10 million to 15 million rubles. inclusive	No more than 10 years
From 15 million rubles.	No more than 20 years

Thus, for passenger cars with an average price of 3 million rubles. calculated taking into account increasing 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 cost of 3 million rubles, subject to use 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 passenger cars posted on the specified website on 02/28/2014 applies for the tax period of 2014, the list of cars dated 02/27/2015 - for the tax period 2015, the list dated 02/26/2016 - for the tax period 2016, the list dated 02/28. 2017 – for the 2017 tax period. In order to establish the fact that the Ministry of Industry and Trade has included a specific car in the list, the following input data is needed:

make and model (version) of the vehicle;

engine type (petrol, 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 individually. Vehicles, taking into account the number of years that have passed since the year of manufacture, are combined into groups according to the “Average cost” indicator specified by the Tax Code. Cars are “scattered” into groups based on the average cost of a vehicle, the calculation procedure for which is enshrined in the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation, approved. By Order of the Ministry of Industry and Trade of the Russian Federation dated February 28, 2014 No. 316.

The number of items in the list is increasing from year to 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.

Group by indicator “Average cost”	Number of positions in the group for the tax period
	2017	2016	2015
From 3 million to 5 million rubles.
From 5 million to 10 million rubles.
From 10 million to 15 million rubles.
Over 15 million rubles.
Total

If a passenger car is not included in the list (including taking into account the type and engine size of the vehicle) or the number of years that have passed since the year of manufacture does not correspond to a similar indicator in the list, the increasing factor should not be applied.

Conclusion from the Federal Tax Service: if the purchased passenger car is not on the list posted on the official website of the Ministry of Industry and Trade, the transport tax for this vehicle must be calculated without taking into account the increasing coefficient (Letter No. BS-4-21/149 dated January 11, 2017).

About the year of manufacture of the car

The Tax Code states that in order to determine the period that has passed since the year of manufacture of the vehicle, the countdown begins from the year of manufacture of the corresponding passenger car. Financiers specify: the period for calculating the number of years that have passed since the year of manufacture of the passenger car, in respect of which the increasing coefficient established by clause 2 of Art. 362 of the Tax Code of the Russian Federation, is calculated from the year of manufacture of the vehicle for which it is paid. For example, 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, an increasing factor of 1.1 is applied (Letter No. 03-05-05-04/30334 dated 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, there is no need to apply an increasing coefficient (after all, four years have passed since the year of issue in this case).

Increasing factor and advance payments

By virtue of paragraph 2 of Art. 363 of the Tax Code of the Russian Federation, during the tax period, taxpayers-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 must be made, the question arises whether it is necessary to take into account the increasing factor when determining their value in relation to expensive cars. The answer can be found in clause 2.1 of Art. 362 of the Tax Code of the Russian Federation as amended by Federal Law No. 347-FZ dated November 4, 2014.

Taxpayer organizations calculate the amount of advance payments for transport tax at the end of each reporting period in the amount of 1/4 of the product of the corresponding tax base and the tax rate, taking into account the increasing 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 for it (if payment of such is not canceled at the regional level) in relation to expensive passenger cars is calculated using an increasing coefficient in the event that a specific car, taking into account the period that has passed since the year of its production, is included by the Ministry of Industry and Trade in the list passenger cars with an average price of 3 million rubles. for the corresponding tax period.

It is not always necessary to pay increased transport tax on expensive cars.

If the car costs more than 3 million rubles. But it is not on the current list of expensive cars. When calculating transport tax for this car, the increasing factor is not applied. Letter of the Federal Tax Service dated 01.06.17 No. BS-4-21/10448@

How to determine the “age” of a car for the purpose of applying increasing transport tax coefficients

Transport tax for passenger cars costing more than 3 million rubles is calculated taking into account an increasing coefficient. The magnitude of this coefficient depends on the number of years. Elapsed from the year of manufacture of the car until the tax period for which the tax is paid. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated May 18, 2017 No. 03-05-05-04/30334.

Calculation of terms begins with the year of manufacture of the corresponding passenger car. The “age” of a car is calculated from the year of manufacture of the vehicle through the tax period. (calendar year). For which tax is paid. For example, if a car worth from 3 million to 5 million rubles was produced in 2014. Then, when calculating transport tax for 2016, an increasing factor of 1.1 is applied.

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The procedure for calculating the Transport tax on foreign cars, Prestige cars

According to the Tax Code of the Russian Federation. The formula for calculating transport tax for expensive passenger cars is as follows.

The amount of transport tax for a passenger car, the average cost of which exceeds RUB 3,000,000.

The amount of transport tax calculated according to the general rules

Increasing factor

For which transport tax must be paid, taking into account increasing coefficients, is established by the Ministry of Industry and Trade of Russia.

How to use lists of foreign cars and expensive cars when calculating transport tax

When calculating transport tax for 2015, use the list published in 2015. When calculating transport tax for 2016, use the list published in 2016.

Lists of cars for which an increasing factor is applied. The Ministry of Industry and Trade of Russia should post on its website no later than March 1 of each year. Each list is used when calculating transport tax only for that year. In which this list was published (clause 2 of article 362 of the Tax Code of the Russian Federation). Therefore, when calculating transport tax for 2015, use the list published on February 27, 2015. When calculating transport tax for 2016, use the list published in 2016.

Note: Letter of the Ministry of Finance of Russia dated June 1, 2015 No. 03-05-04-04/31532, addressed to the Federal Tax Service.

The list of passenger cars is compiled taking into account the Procedure for determining the average cost of cars. Approved by order of the Ministry of Industry and Trade of Russia dated February 28, 2014 No. 316. However, in practice, car owners do not use this order when calculating transport tax. One thing is important for them: which price group in the lists the car model they own is assigned to. The actual cost of the car or the price at which the car was purchased does not matter for calculating transport tax. Even if the model is included, for example, in the first price group. It was purchased for less than 3,000,000 rubles. The tax still needs to be calculated taking into account the coefficients provided for this group.

To select a coefficient, determine the duration of the period that has passed since the year of manufacture of the car, taking into account the year of manufacture. (Clause 2 of Article 362 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01/28303. Federal Tax Service of Russia dated July 7, 2014 No. BS-4-11/13195).

Coefficients are used not only when calculating the tax itself. But also when calculating advance payments for legal entities (clause 2.1 of Article 362 of the Tax Code of the Russian Federation).

In practice, individual vehicles are marked on the list of the Ministry of Industry and Trade. And the tax service database may differ from each other. For example, in the list the make and model are indicated as Audi Q7 quattro. And in the inspection database there is an Audi Q7 3.0 TDI quattro. However, it is believed that these are the same car. Therefore, when calculating tax, use a multiplying factor. Such conclusions follow from letters of the Ministry of Finance of Russia dated July 12, 2017 No. 03-05-04-04/44504, Federal Tax Service of Russia dated July 18, 2017 No. BS-4-21/14024.

Important: depending on how many years have passed since the release date of the car, the same model is classified into different price groups. This is indicated by the list column “Number of years that have passed since the year of issue.” For example, a BMW X6 xDrive50i with an engine capacity of 4395 cc. cm is reflected in the list twice.

• in the price group “from 3 to 5 million rubles” with the note “from 2 to 3 years (inclusive)”;
• in the price group “from 5 to 10 million rubles” with the note “no more than 2 years”.

Therefore, depending on the “age” that a given car reached in 2017, you need to calculate the tax for it.

• with a coefficient of 2.0 – if he is less than two years old;
• with a coefficient of 1.1 - if he is from two to three years old;
• without an increasing factor - if it is more than three years old.

The list of expensive cars for a particular year may not include a model of a certain year of manufacture with a certain type and engine power. If the organization has a car of the same brand and with the same characteristics. Do not use the increasing coefficient when calculating transport tax this year. Do not apply the increasing factor in the case when there is no interval provided in the column “Number of years that have passed since the year of issue” of the list for a specific year. Which your car gets into. This is stated in the letter of the Federal Tax Service of Russia dated January 11, 2017 No. BS-4-21/149.

For example, in the 2017 list for the LEXUS LX 570 (line 255), the column “Number of years elapsed since the year of manufacture” corresponds to only one interval - “from two to three years inclusive.” A car of this brand produced in 2016 does not fall into this interval in 2017. Since it should be in the “one to two years” category. Therefore, transport tax and advance payments for it in 2017 must be calculated without taking into account the increasing coefficient.

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An example of calculating transport tax for an expensive passenger car for 2017

The balance sheet of the organization (Moscow) consists of:

• passenger car Audi S6 Avant Quattro with an engine power of 310 hp, manufactured in 2015. The car was purchased in 2016 on the secondary market for RUB 2,500,000;
• passenger car Mercedes-Benz CLS 400 4MATIC with an engine power of 333 hp, manufactured in 2016. The car was purchased in January 2016 at a dealership for RUB 5,200,000.

Both models are on the list of cars. Transport tax for which must be calculated taking into account the increasing coefficient. Despite the fact that the actual cost of Audi is less than 3,000,000 rubles. And Mercedes-Benz – more than 5,000,000 rubles. Transport tax for them must be paid taking into account the increasing coefficient. Provided for cars in the price group from 3 to 5 million rubles.

To determine the increasing coefficients for 2017, the duration of the periods that have passed since the year of production of the cars is.

• for an Audi car – from two to three years. Increasing factor – 1.1;
• for a Mercedes-Benz car – no more than two years. The increasing factor is –1.3.

The transport tax rate for this category of cars is 150 rubles. for 1 l. With. (Article 2 of the Law of Moscow dated July 9, 2008 No. 33). Tax reporting periods are not established.

Transport tax is calculated as follows:

• for an Audi car – RUB 51,150. (310 hp × 150 rub./hp × 1.1);
• for a Mercedes-Benz car – RUB 64,935. (333 hp × 150 rub./hp × 1.3).

Transport tax on expensive cars

LETTER OF THE RUSSIAN MINISTRY OF FINANCE dated June 11, 2014 No. 03-05-04-01/28303

On the procedure for calculating the deadlines specified in paragraph 2 of Article 362 of the Tax Code of the Russian Federation. And the application of an increasing coefficient in relation to a passenger car produced in 2014 worth from 3 million to 5 million rubles

Department of Tax and Customs Tariff Policy. Considered the letter dated 06/03/2014 N BS-4-11/10518 on the procedure for calculating deadlines. Specified in paragraph 2 of the Russian Federation. And the application of an increasing coefficient in relation to a passenger car produced in 2014 worth from 3 million to 5 million rubles and reports.

According to paragraph 2 of Article 362 of the Tax Code of the Russian Federation (hereinafter referred to as the Code). For passenger cars with an average price of 3 million rubles or more, the tax amount is calculated taking into account the increasing coefficient:

1.1 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive. from the year of manufacture of which 2 to 3 years have passed;

1.3 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive. from the year of manufacture of which 1 to 2 years have passed;

1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive. no more than 1 year has passed since the year of manufacture;

Note: from January 1, 2018, to calculate transport tax on passenger cars worth from 3 to 5 million rubles. And for those “aged” not older than three years, a single increasing factor of 1.1 is established. Odds 1.3 and 1.5 canceled

2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive. no more than 5 years have passed since the year of manufacture;

3 - for passenger cars with an average cost of 10 million to 15 million rubles inclusive. no more than 10 years have passed since the year of manufacture;

3 - for passenger cars with an average cost of 15 million rubles, the year of manufacture of which is no more than 20 years old.

It is determined that the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car. By virtue of the specified norm of the Code, the period for calculating the number of years. Passed since the year of manufacture of the passenger car. For which a multiplying factor is applied. Established by paragraph 2 of Article 362 of the Code. Calculated from the year of manufacture of the vehicle to the tax period for which the tax is paid.

Therefore, when calculating transport tax for 2014 in relation to a passenger car, the year of manufacture is 2014. Costing from 3 million to 5 million rubles. The number of years that have passed since the year of manufacture of this car will be no more than 1 year. In connection with this, when calculating transport tax for 2014, an increasing factor of 1.5 is applied.

Deputy
Director of the Department
A.V.Sazanov

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Increasing coefficients for transport tax rates for passenger cars

* Lists of cars for which an increasing factor is applied. The Russian Ministry of Industry and Trade must post it on its website no later than March 1 of each year. Each list is used when calculating transport tax only for that year. In which this list was published (clause 2 of article 362 of the Tax Code of the Russian Federation). Therefore, when calculating transport tax for 2015, use the list published on February 27, 2015. When calculating transport tax for 2016, use the list published in 2016.

** The indicator is determined as of January 1 of each tax period. The counting of the number of years begins with the year of manufacture of the car (letter of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01/28303).

*** If at the beginning of the year for which the tax is calculated, the maximum number of years from the year of manufacture of the car (column 2 of the table) has expired, the increasing coefficient for this year is not applied (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05 -04/1817).

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Lists of expensive imported cars from 2015 to 2019

1. If the brand of the car is not mentioned in the special list. Posted on the official website of the Ministry of Industry and Trade. Then the transport tax in relation to this vehicle must be calculated without taking into account the increasing coefficient. The Federal Tax Service of Russia recalled this in a letter dated 01.06.17 No. BS-4-21/10448@.

2. If the number of years that have passed since the year of issue does not correspond to the established one, the increasing factor does not need to be applied. (letter of the Federal Tax Service of Russia dated January 11, 2017 No. BS-4-21/149).

3. If the list contains two or more identical cars with the same technical characteristics. Then all irremovable doubts, contradictions and ambiguities are interpreted in favor of the taxpayer (). Those. the minimum coefficient is taken.

List of expensive cars for 2019

The Ministry of Industry and Trade of the Russian Federation has published a new list of cars with an average price of 3 million rubles. This list is necessary to calculate transport tax taking into account increasing factors in 2019.

The updated list includes 1,193 types of vehicles (compared to last year’s version, the list has increased by 153 positions). Of these, 576 cars cost from 3 million to 5 million rubles, 447 cars - from 5 million to 10 million rubles, 97 cars - from 10 million to 15 million rubles and 73 cars - more than 15 million rubles.

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List of expensive cars for 2018

The Ministry of Industry and Trade of the Russian Federation has published a new list of cars with an average price of 3 million rubles. This list is necessary for calculating transport tax taking into account increasing factors.

The updated list includes 1,126 cars (last year there were 909 cars on the list). Of these, 556 cars cost from 3 to 5 million rubles, 387 - from 5 to 10 million rubles, 108 - from 10 to 15 million rubles. and 75 - more than 15 million rubles.

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The list of expensive cars for 2017 has been approved

Note: Information from the Ministry of Industry and Trade

Every driver dreams of an expensive and powerful car. Prestige, style, highest comfort and reliability - few can refuse this. However, nowadays it is not enough to just save up for the car you like, hoping that this will be the end of all the main ones.

Starting from January 2014, for cars valued at more than 3 million rubles, transport tax began to be levied according to a new 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

The tax system applied in 2016 will take into account all expensive vehicles:

• cars 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 scope. Every year the Ministry of Industry and Trade approves a new list of cars. And if a year earlier there were only 279 items, then in 2016 this list was increased to 708 cars.

What a car owner should know about tax

Every car owner who wants to determine whether their vehicle is considered a luxury vehicle or not, and what costs it entails, should know the following:

• You can find out which cars are subject to the luxury tax by visiting the website of the Ministry of Industry and Trade and going 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 the increased tax rate cannot be charged;
• when viewing the list approved by the ministry, the car owner must take into account the fact that all listed models and brands of cars are mentioned in a specific configuration;
• All cars are divided into 4 groups, the size of the increasing tax coefficient will depend on their membership. The age of the car is also taken into account.

The principle of calculating luxury tax

Many car owners believe that the luxury tax is a separate payment levied for increased amenities and comfort. In fact, it is just a coefficient multiplied by a fixed amount. You need to understand that even if an existing car is included in the list of cars subject to the luxury tax in 2016, you will not have to pay two fees. Only transport tax will be paid, multiplied by an additional coefficient depending on the age of the vehicle and its value.

The cost of cars is determined by quarterly reports sent by dealer companies to the Ministry of Industry and Trade, which indicate prices for the entire list of goods sold by them. If the car was imported from abroad, then the necessary information is taken from catalogs published 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 than 15 million rubles.

Generally, the more expensive the vehicle, the higher the ratio 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 in their pricing policy they have to focus on the nuances of Russian legislation. Lack of flexibility in setting the cost of a car threatens a significant decrease in sales and loss of the sales market. The simplest solution, adopted by many manufacturers, is to create complete sets of expensive cars, priced at just under 3 million rubles. This allows you to avoid increased taxation.

How can you avoid luxury tax?

The legislation provides for a list of persons exempt from paying luxury tax, which includes:

• persons who have the status of parents of many children;
• veterans of combat operations in hot spots;
• heroes of Russia and the Soviet Union;
• WWII veterans;
• persons with disabilities.

If the owner of an expensive car is not included in any of the preferential categories, he can re-register the vehicle in the name of one of his relatives, who has the right not to pay luxury tax. There is another way to avoid increased taxation - converting a car for manual control for a disabled person. In this case, documentary evidence of this procedure is required.

If it is yet to come, then the simplest solution is to purchase a car in a configuration that is not subject to the relevant law. If necessary, the vehicle can be retrofitted with all required components in the future.

Conclusion

The introduction of a luxury tax in Russia is intended to replenish budget revenues. Similar fees 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.

In March 2019, the list of luxury tax cars was updated. The number of cars subject to increased payment of transport tax is gradually increasing. If in 2014, when the list first appeared, there were 187 cars, now in 2019 this figure was already 1,194 cars. Another factor that plays a role here is that the list contains separate items for different model configurations, apparently so that there are fewer options for challenging at the tax office.

On January 1, 2014, a new concept appeared - “luxury tax”, due to changes in the tax code, when calculating transport tax on cars costing more than 3 million rubles (clause 2 of Article 362 of the Tax Code of the Russian Federation).

“Luxury tax” is a transport tax increased by a factor depending on the cost and year of manufacture of the car. In fact, you are forced to pay for the right to use a more expensive car. This is more an element of regulation of social tension than a way for the state to generate income, due to the small number of such cars out of the total number.

How is the list of cars formed?

The organization authorized to compile a list of cars for which an increased transport tax is charged is the Ministry of Industry and Trade.

The Ministry of Industry and Trade requests from manufacturers or authorized persons information on brands, models and basic versions of passenger cars, the recommended retail price of which exceeds 3 million rubles. The average cost is calculated based on the recommended retail prices of the basic 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 brought it to the point of ridiculousness, so in 2019, “luxury” cars already include: KIA K900, Mercedes-Benz E 200 Sedan, Toyota Highlander, LC150, Nissan Murano.

Luxury Tax Increasing Coefficients

Depending on the price and year of manufacture, all cars are divided into 4 categories. Each category has its own increasing coefficient. The table shows the luxury tax coefficients.

The list of cars subject to increased tax is annually provided by the Ministry of Industry and Trade on its website no later than March 1 of the current tax year. 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 luxury tax?

You need to multiply the number of horsepower by the transport tax rate and the increasing factor.

Example: Lexus LX570 (367 hp) 2018 the owner is registered in Moscow. Tax is paid for 2019.

Calculation: Horsepower rate is 150 rubles per 1 hp. (power over 250 hp), Increasing factor 2 (since no more than 5 years have passed since the year of manufacture, the car is listed in the category from 5 to 10 million rubles) we get: 367 X 150 X 2 = 110 100 rub.

Myths about the luxury tax

Underpricing in a sales contract

It doesn’t matter at what price you purchased the car, the tax office, when calculating it, will refer to the list of cars generated by the Ministry of Industry and Trade; if your car is on it, then an increased transport tax will be charged.