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What is luxury tax on cars in 2019
It is worth noting that increased taxation of vehicles, which are classified as luxury goods, was introduced quite a long time ago and is called a luxury tax. This tax is distinguished from the usual transport tax by the increasing coefficients used in its calculation.
Attention! The procedure for using increasing coefficients is established by Part 2 of Article 362 of the Tax Code of the Russian Federation. Based on the norms established in this article, when calculating transport tax for vehicles whose cost exceeds 3,000,000 rubles, certain increasing coefficients are used. Below these coefficients will be discussed in more detail.
It should be understood that when classifying a vehicle as a luxury item, the amount for which the vehicle was purchased is not taken into account. If initially the cost of the vehicle was below 3,000,000 rubles, but later, due to fluctuations in exchange rates or other reasons, it exceeded this figure, then an increasing factor can be applied.
Separately, we emphasize that in order to apply increasing factors, it is necessary not only that the cost of the vehicle exceed 3,000,000 rubles, but also that this vehicle be included in the “List of passenger cars with an average cost of 3,000,000 rubles” compiled annually by the Ministry of Industry and Trade of the Russian Federation. subject to application in the next tax period.”
Simply put, if the cost of a vehicle exceeds 3,000,000 rubles, but it is not included in the above list, then the increasing coefficient when calculating the transport tax is not applied.
List of 2019 cars on which you will have to pay luxury tax
Before you begin to consider the list of vehicles approved by the Ministry of Industry and Trade of the Russian Federation, for the taxation of which an increasing coefficient is used, it is necessary to highlight the following points:
- The above list changes periodically. Based on this, before calculating the tax, you will need to visit the official website of the Ministry of Industry and Trade of the Russian Federation on the Internet and familiarize yourself with the current edition of the list;
- Whether or not the luxury tax applies to a particular vehicle depends on the configuration in which the vehicle was sold.
For example, for a Ford explorer as standard, the owner pays the usual transport tax. But when calculating the tax for the same Ford explorer in the Limited configuration and higher levels, an increasing factor is used.
Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.
Why the 2019 list has grown
Experts have long stated that many new items will be included in the list of vehicles subject to luxury tax for the current year.
These statements were based on the fact that due to significant fluctuations in the exchange rate, the cost of vehicles manufactured outside the Russian Federation in ruble equivalent has increased significantly. For this reason, many vehicles, the value of which in the previous tax period was less than the established threshold of 3,000,000 rubles, crossed this threshold and became luxury goods.
For example, the list valid this year includes a vehicle produced by Mercedes, the E300, which was not previously included in this list. This car was included in the list because, due to exchange rate fluctuations, its value in ruble equivalent exceeded 3,000,0000 rubles. Now all owners of this vehicle will pay transport tax with an increasing coefficient.
Important! Let's look at the situation using a specific example. A citizen living in Moscow owns a Mercedes E300 vehicle, manufactured in 2016. The engine power of this vehicle is 250 horsepower. Since this vehicle was not included in the list of luxury vehicles in the previous year, the citizen paid a transport tax in the amount of 18,759 rubles.
However, due to the fact that this vehicle is currently included in the list, the citizen will have to pay a tax, the calculation of which uses an increasing factor of 1.5. Thus, the tax amount will be 28,138.50 rubles.
Size of increasing factors
The value of the coefficient used in calculating the transport tax for vehicles included in the luxury list depends on factors such as:
- cost of the vehicle;
- year in which the vehicle was manufactured.
Please note!
- Motor vehicles are divided into 4 price categories, each of which has its own increasing coefficient:
- The first category includes vehicles worth from 3,000,000 to 5,000,000 rubles. For them, a coefficient of 1.1 is used;
- The second category includes vehicles costing from 5,000,000 to 10,000,000 rubles. For these vehicles, a factor of 2 is applied;
- The third category includes vehicles worth from 10,000,000 to 15,000,000 rubles. The coefficient used for them is 3;
The fourth category includes vehicles worth more than 15,000,0000 rubles. For these vehicles a factor of 3 is also used.
| It is worth noting that until the beginning of this year, as the age of the vehicle increased, the increasing coefficient decreased. However, this rule has now been canceled. Below is a table of increasing coefficients and the age of the vehicle up to which these coefficients are valid: | Cost of a vehicle, rub. | Age of the vehicle, years |
| 3 000 000 —
5 000 000 | Increasing factor | 1,1 |
| 5 000 000 —
10 000 000 | until 3 | 2 |
| 10 000 000 —
15 000 000 | up to 5 | 3 |
| to 10 | Over 15,000,000 | 3 |
up to 20 Watch the video.
How to calculate transport tax:
Calculation of luxury tax for cars
When the increasing coefficient is known, the complexity of calculating the tax on vehicles classified as luxury disappears.
We emphasize that in this case the luxury tax is a transport tax calculated with an increasing coefficient.
The increasing coefficient is used when calculating transport tax on vehicles costing over 3,000,000 rubles, the list of which is given above.
To put it simply, in this case the tax is calculated using the formula:Tax amount =
Tax rate X Number of horsepower X Increasing factor.
It should be borne in mind that different regions of the federation have different transport tax rates.
Let's look at the procedure for calculating this tax using specific examples.
The engine power of this vehicle is 249 horsepower.
In Moscow, the transport tax rate is 75 rubles.
Remember!
Since the age of the vehicle has not exceeded 3 years, an increasing factor of 1.1 is applied.
The tax amount will be: 249 X 75 X 1.1 = 20,542.50 rubles.
In another case, a Moscow company purchased an Audi RS5 Coupe quattro vehicle in 2014. This year, this vehicle is included in the list of vehicles classified as luxury goods.
The engine power of this vehicle is 450 horsepower. In Moscow, the transport tax rate is 75 rubles.
Since the age of this vehicle exceeds 3 years, the increasing factor will not be used when calculating the tax.
The tax amount will be: 450 X 75 = 33,750 rubles.
Purpose of the tax
- Attention! The multiplying factor is used to achieve the following goals:
- support for social justice;
- replenishment of the budgets of the subjects of the federation;
an increase in demand for vehicles of Russian brands, since an increasing factor is not applied to them.
Payment criteria
- When using a multiplying factor, the following characteristics of the vehicle are taken into account:
- make and model;
- type, power and engine size;
year of manufacture of the vehicle.
Let us remind you that taxes on cars worth more than 3 million rubles have been calculated in a similar way since 2014. The coefficient varies from 1.1 to 3, and its calculation takes into account the cost of the car, power and production date.
In addition to meeting these parameters, the car must also be included in the list compiled by the Ministry of Industry and Trade. The document contains information about the make, model, year of manufacture and other characteristics necessary for applying the coefficient. Let us note that the authorities annually update this list, which, apparently, is only becoming larger.
Below is a list of cars included in the tax list. In 2019, the list of cars, the price of which ranges from 3 to 5 million rubles, increased, now it includes 165 cars. The category, where the cost is from 5 to 10 million rubles, consists of 72 models; in 2014, there were only 49 cars available. Category from 10 to 15 million rubles. has not changed, still includes 25 cars, and in the category costing more than 15 million rubles. four more models were included. Now and for 2018, they can further increase the list and publish it once a year, as it is updated. The new models will be presented on the official website of the Ministry of Finance of Industry (Minpromtorg), the number of cars in the category from 3 to 5 million rubles. will grow.
What is transport tax?
It is not news that Russia is rich with a high percentage of residents whose possessions include a luxury car. The owner can expand the list of his real estate. What is car tax? This is a fee from owners of cars whose model is included in the luxury tax list. The legislative authorities of the constituent entities of the Russian Federation establish the amount of the fee, when payment will be made, the reporting form and benefits for industry. Federal legislation determines the object of taxation and the limit of tax rates. Trade in vehicles will be included in the main list of real estate taxes. How to count is described below.
How is it calculated?
Depending on the power and thrust of the engine, relative to the gross capacity of the vehicle, the law of the constituent entities of the Russian Federation sets the tax rate. By law, rates can be increased, but the payer can be taxed no more than ten times.
How to calculate the bet correctly? Luxury car tax 2018 list of cars is calculated on a per horsepower (horsepower) basis. How to calculate transport tax? A calculator will help with this. To calculate, you need to know the tax rate, horsepower or tax base, car ownership term for the calendar year (in months) and the increasing factor.
List of cars subject to luxury tax in 2018
Cars manufactured in 2014 with a gasoline or diesel engine that may be subject to tax, costing from 3 to 5 million rubles, include:
Audi, BMW, Caddylac, Chevrolet Tahoe and Prado, Hyundai, Infiniti, Jaguar, Jeep, Toyota Land Cruiser, Lexus, Maserati, Mercedes-Benz, Nissan Patrol, Porsche Cayenne, Volkswagen.
Cars with an engine (gasoline or diesel) can cost from 5 to 10 million, include:
Aston Martin, Audi, Bentley, BMW, Jaguar, Land Rover, Land Cruiser, Lexus, Maserati, Mercedes-Benz, Porsche.
With a gasoline engine type, costing from 10 to 15 million, include:
Aston Martin, Bentley, Ferrari, Lamborghini, Maserati, Mercedes-Benz, Rolls-Royce.
Gasoline engine types costing more than 10 million include:
Aston Martin, Bentley, Bugatti, Ferrari, Lamboghini, Mercedes-Benz, Rolls-Royce.
Specific car brands can be found from the official list of the Ministry of Industry of the Russian Federation. There are 279 models in total.
The list will be updated annually no later than March 1st. The final update date is April. You can find out which cars will be included in the special list from the latest news.
How to avoid paying a large amount?
How to bypass the corporate tax code regarding luxury payments? To avoid paying such a large sum, you can convert your car for special use for disabled people. For this you will need documentary evidence.
More ways on how not to pay or how to avoid the fee. You can file a report of a stolen car and not pay money while it is officially wanted. You can also avoid paying the transport fee by registering to participate in the 2018 FIFA World Cup.
What and how is the amount calculated: how to avoid it?
The amount for luxury cars is calculated based on the rate, which must be multiplied by the transport tax. The rate is calculated depending on the period of operation of the machine and its cost.
Bet classification:
- a coefficient of 1.1% - for a car worth 3-5 million rubles, produced no later than 3 years, that is, it is new;
- 1.3% – for cars costing 3-5, production – 2 years;
- 1.5% – cost 3-5, release – 1 year;
- 2% – cost 5-10, issue – 5 years;
- 3% – cost 10-15, issue – 10 years;
- three percent – cost from 15, issue – 20 years.
Finding out which cars fall under the luxury tax is not difficult. Basic information with the list is indicated in the Ministry of Industry of the Russian Federation. Any brand of car over 3 million rubles can be taxed. If the vehicle is only worth a million, then no tax is paid.
Let us recall that last year the largest amount of transport tax accrued in Russia, taking into account the increasing coefficient, amounted to 540 thousand rubles. in a year. The owner of the Bugatti car had to pay this amount.
However, according to the Accounts Chamber, not all owners of luxury cars in Russia pay increased taxes. Thus, auditors recently discovered owners of Rolls-Royce, Lamborghini and Bentley who enjoyed benefits worth hundreds of thousands of rubles. Thus, the cars belonged to disabled people of the second group and were owned for no more than a year. The amounts of benefits that each of these drivers received for transport tax, according to the Accounts Chamber, ranged from 111,000 to 173,000 rubles.
The so-called “luxury tax” has been discussed for a very long time, and now it has already become a reality. For those who want to change their car to a more expensive one, this article will be useful. Let's discuss tax calculations and the list of cars for the current year.
Why is a luxury tax needed?
The process of introducing this tax was accompanied by controversy and heated discussions. The main purpose of its introduction is to replenish the budget. It is believed that citizens who allow themselves to drive expensive cars must pay a higher tax rate.
Additionally, there was also talk about increasing fines for traffic violations for such cars, but this initiative was not supported.
So what exactly has changed? The transport tax has undergone changes, this happened at the beginning of 2014. Initially, the Russian Ministry of Industry and Trade compiled a list of 280 cars whose cost exceeds three million rubles.
For these vehicles, an increasing tax coefficient was introduced, which was popularly called the “luxury tax.”
The fall of the ruble had a strong impact on this innovation; today the small list has increased by more than two and a half times. This did not play into the hands of either car owners or car sellers. The news about the departure of some serious automakers from the Russian market is directly related to the introduced “luxury tax.”
How to calculate?
There is no need to independently find out the current cost of a car; there is a list compiled by the Ministry of Industry and Trade, where you can familiarize yourself with all the brands that are suitable for the additional rate. The list is updated once a year.
There are several betting categories, which are listed in the table below:
The nuance of paying tax is that the amount is calculated for the previous year. For example, in 2016, a car owner pays tax on a car worth 4 million rubles, manufactured in 2014. It will be accrued at a rate of 1.1 (no more than three years, but more than two).
Formula for calculating transport tax for owners of expensive cars:
Luxury tax = HP in cars*regional transport tax rate*increased coefficient.
Let's look at an example of a calculation to make it clear how this happens. BMW M6 (575 hp) 2015 car. In 2016, you need to pay tax for 2015 in Moscow. According to the list for 2016, its value is determined in the range from 5 to 10 million rubles, the increased coefficient will be calculated as 2.
The transport tax rate for all passenger cars over 250 horsepower in 2015–2016 is 150 rubles per 1 hp. In total, having all the data in hand, we calculate:
575 hp*150 rubles*2=172500 rubles
This amount is quite significant; the same coefficient doubled it.
List of cars for 2016
Often lovers of beautiful cars today think about whether their car will be on that very list next year. When compiling it, experts rely on the following data:
- list of car prices provided by automakers in Russia;
- list of prices indicated in the retail price catalogue.
This cost may exceed or be lower than that for which the citizen purchased the car.
Prices for both consumer goods and cars are rising every year. If your car is not on the list today, it may well be there tomorrow.
Does it apply to used cars?
It doesn’t matter whether the car is used or not, the rate applies to them as well, as can be clearly seen from the table. Owners of exceptionally expensive cars costing over 15 million rubles will have to pay the luxury tax the longest. Today this list includes, for example, the Bugatti Veyron or the Mercedes-Benz SL65 AMG.
The only exceptions are certain categories of citizens who are exempt from paying luxury tax. Among them:
- Heroes of Russia and the USSR.
- Disabled people.
- Participants in combat operations.
- Members of large families.
- Veterans of the Second World War.
When deciding to buy an expensive car, make sure that it is not on the list or read the information in advance to understand your responsibility before the mandatory payment of taxes.
Prices for new cars continue to rise in Russia. In 2018, the list of cars subject to luxury tax expanded again. In 2017, the list included 909 models, and now 217 more have been added to them. Thus, the total number of cars subject to the tax is 1,126 units. Which cars are subject to additional taxation, as well as how to calculate the amount of tax - read the article.
Why is there a luxury tax on cars?
- Replenishment of regional budgets.
- Support social balance.
- Stimulating demand for domestic cars that are not subject to an additional coefficient.
REFERENCE
Luxury tax- this is the coefficient that increases the amount of transport tax in 2018. Payment of transport tax applies to all owners of passenger cars. For cars whose cost exceeds 3 million rubles, when calculating the amount of transport tax, an additional coefficient is applied in accordance with clause 2 of Article 362 of the Tax Code.
New list of cars subject to luxury tax in 2018 - Ministry of Industry and Trade
The introduction of a luxury tax in the Russian Federation is not an innovation. Transport taxes have been collected in Russia for several years now. It applies not only to passenger cars, but also to other vehicles: sea and river transport (including yachts, boats), aircraft.
When searching for information about the luxury tax, Russian citizens are most often interested in the list of car models subject to additional fees in 2018. The Ministry of Industry and Trade published a 44-page document including a complete register of “luxury” cars. .
The Ministry of Industry and Trade obliges owners of cars over a certain value to pay a luxury tax, regardless of the price at which they were purchased. Thus, the list may include cars whose purchase price was less than the current market value. This is due to the constant increase in prices for vehicles due to inflation, changes in exchange rates, etc.
Despite price hikes, the government has yet to increase the threshold for car prices eligible for luxury tax deduction. Because of this, the list of cars is constantly expanding. In 2018, additional expenses will have to be incurred by car owners whose cars are valued at more than 3 million rubles. However, some cars more expensive than this amount are not on the list, so you should check the official list before paying the tax.
About half of the list consists of cars costing from 3 to 5 million rubles, and they can hardly be called luxury. Just 4 years ago, when purchased, they cost less than 2 million and were barely entry-level premium.
Luxury odds in 2018
The formation of an increasing coefficient depends on such indicators as:
- Cost of the vehicle.
- Vehicle production date.
The higher the cost of the car, the higher the coefficient. However, as the age of operation of a passenger car increases, the tax amount becomes smaller, and upon reaching a certain limit, the luxury tax is canceled.
IMPORTANT
When calculating the tax amount, you need to pay attention to the vehicle's equipment. The same model, for example, a Ford Explorer, is subject to the tax in the extended Limited trim level, but the base trim level is not subject to the additional factor.
When calculating the luxury transport tax, the price category of the passenger car is taken into account. Depending on the cost, a coefficient is assigned:
- First category (3-5 million rubles) - 1.1. Suitable for cars up to 3 years old.
- Second category (5-10 million rubles) - 2. Applicable for cars up to 5 years old.
- Third category (10-15 million rubles) - 3. Applicable for cars up to 10 years old.
- Fourth category (more than 15 million rubles) - 3. Applicable to cars up to 20 years old.
REFERENCE
In 2018, the coefficient for passenger cars worth 3-5 million was lowered. Previously, it ranged from 1.1 to 1.5 depending on the age of the car. According to the amendment to Art. 362 of the Tax Code of the Russian Federation, Federal Law No. 335-FZ, when calculating transport tax, a minimum coefficient of 1.1 will be applied to all cars.
How to Calculate Luxury Tax on Cars in 2018
You can find out the tax amount yourself. To calculate how much you will have to pay in addition to the transport tax, you can use a special calculator or formula:
To calculate the full amount of the fee, you need to multiply the coefficient by the basic transport tax rate, as well as the number of horsepower of the car. The greater the engine power, the higher the collection amount will be.
ATTENTION!
The luxury tax rate for cars varies in different regions of Russia according to local laws. When calculating, the rate of the region in which the car is registered is used. It depends on specific factors and is regulated by local authorities. The spread of rates across the country is quite high. Thus, in different territories, the transport tax for a car with a capacity of 100 hp is. is:- Chechnya - 200 rubles;
- Ingushetia - 500 rubles;
- Chukotka Autonomous Okrug - 500 rubles;
- Trans-Baikal Territory - 600 rubles;
- St. Petersburg - 2500 rubles.
Who doesn't have to pay luxury tax in 2018?
- disabled people of groups 1 and 2;
- WWII veterans;
- heroes of the Russian Federation and the USSR;
- participants in various military operations;
- liquidators of the consequences and victims of the Chernobyl nuclear power plant;
- parents with many children.
Thus, in order to avoid paying tax in a legal way, you can re-register the vehicle in the name of a person subject to benefits. However, it is worth considering that the exemption from paying the fee can only apply to one vehicle with an engine power not exceeding 150 horsepower. The beneficiary will have to pay for the remaining vehicles.
What are the consequences of not paying luxury tax on a car?
Payment of the vehicle tax must be made on time by its owner. Otherwise, a penalty will be charged on the amount of the debt and penalties will be imposed. The case of non-payment can be transferred to the FSPP, after which the bailiffs will seize the debtor’s personal accounts. In addition, if the amount of debt exceeds 10 thousand rubles, the debtor is subject to a ban on traveling outside the borders of Russia.
In the article, we presented a new list of cars subject to the luxury tax in 2020. The list was taken from the website of the Ministry of Industry and Trade.
Please note that the list has been updated and brought to the attention of the Federal Tax Service of Russia! Do not download old lists from the Internet, there is a current list in the Simplified magazine.
Calculate tax online
How to calculate luxury tax
The coefficient is used by both legal entities and individuals (IP). The difference is that legal entities calculate the tax themselves, and the individual entrepreneur sends the tax payment.The tax on cars from the list is calculated in the usual manner, but then multiplied by an increasing factor:
- 1.1 – in relation to passenger cars with an average cost of 3 to 5 million rubles, the year of which no more than 3 years have passed;
- 2 – in relation to passenger cars with an average cost of 5 to 10 million rubles, no more than 5 years have passed since the year of manufacture;
- 3 – in relation to passenger cars with an average cost of 10 to 15 million rubles, the year of which no more than 10 years have passed;
- 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.
In this case, the calculation of terms begins with the year of manufacture of the passenger car.
Transport tax is calculated for each vehicle owned by the organization.
The tax base is the horsepower of the vehicle. As a rule, it is indicated in the vehicle passport.
If the car was registered or, on the contrary, deregistered during the year, a special coefficient Kv is applied in the calculation. It is equal to:
A full month is considered to be:
- if the car was registered before the 15th. If after 15, this month is not taken into account when calculating the Kv coefficient;
- if the car was deregistered after the 15th. If before, this month is not taken into account.
Calculator
Luxury tax for cars in 2019 can be calculated
