Transport tax is a tax levied on owners of registered vehicles .
Russia
Transport tax refers to regional taxes . The amount of tax, the procedure and timing of its payment, reporting forms, as well as tax benefits are established by the legislative bodies of the constituent entities of the Russian Federation . Federal law defines the object of taxation , the procedure for determining the tax base , the tax period , the procedure for calculating tax and the limits of tax rates .
Object of taxation
The objects of taxation are automobiles , motorcycles , scooters , buses and other self-propelled pneumatic and caterpillar vehicles, aircraft , helicopters , motor ships , yachts , sailing vessels , boats , snowmobiles , snowmobiles , motor boats , jet skis , non-self-propelled (towed vessels) and other water and air vehicles registered in the prescribed manner in accordance with the legislation of the Russian Federation .
Passenger car tax rates
Tax rates are set by the laws of the constituent entities of the Russian Federation, respectively, depending on engine power , thrust of a jet engine or gross vehicle capacity, category of vehicles per horsepower of a vehicle’s engine power, one kilogram of thrust of a jet engine, one registered ton of vehicle or vehicle unit in the following sizes [1] .
This tax in the Russian Federation should have been abolished within 3 years from 2009 in exchange for the introduction of excise taxes on fuel, but this did not happen. Moreover: excise taxes on fuel were introduced nevertheless,
Rates can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than 10 times. In addition, the laws of constituent entities of the Russian Federation may establish differentiated tax rates for each category of vehicles, as well as taking into account the useful life of the vehicles.
| Cars with engine power, rub. with each l. with. (Moscow) | 04/01/1999 - 07/31/2000 | 08/01/2000 - 2002 | 2003-2005 | 2006-2008 | A hotel | 2013—2015 |
|---|---|---|---|---|---|---|
| up to 100 liters with. (up to 73.55 kW) incl. | 2 | 3 | five | 7 | 7 | 12 |
| 101 - 125 l. with. (over 73.55 - 91.94 kW) incl. | four | ten | 15 | 20 | 20 | 25 |
| 126 - 150 l. with. (over 91.94 - 110.33 kW) incl. | four | ten | 15 | 20 | thirty | 35 |
| 151 - 175 liters with. (over 110.33 - 128.7 kW) incl. | four | ten | 20 | thirty | 38 | 45 |
| 176 - 200 l. with. (over 128.7 - 147.1 kW) incl. | four | ten | 20 | thirty | 45 | 50 |
| 201 - 225 l. with. (over 147.1 - 165.5 kW) incl. | four | ten | 25 | 50 | 60 | 65 |
| 226 - 250 liters with. (over 165.5 - 183.9 kW) incl. | four | ten | 25 | 50 | 75 | 75 |
| 251 and more l. with. (over 183.9 kW) | four | ten | 35 | 100 | 150 | 150 |
These tax rates can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times (except for reducing tax rates for cars with engine power (with each horsepower) up to 150 hp inclusive).
Ukraine
Rates and other taxation issues are determined by the Tax Code of Ukraine . The tax payer for vehicles is individuals who carry out the first registration in Ukraine, register, re-register vehicles and / or have their own vehicles registered in Ukraine, which are subject to taxation.
Tax rates for first registration of cars
The tax rate is calculated in hryvnias for every 100 cm³ of engine cylinder volume.
| Car age | Up to 1000 cm³ | From 1001 to 1500 cm³ | From 1501 to 1800 cm³ | From 1801 to 2500 cm³ | From 2501 to 3500 cm³ | From 3501 and more cm³ |
|---|---|---|---|---|---|---|
| New | 3 | four | five | ten | 25 | 40 |
| Used up to 8 years | five | five | 7 | 12 | thirty | 45 |
| Used for over 8 years | 100 | 200 | 300 | 500 | 750 | 1000 |
Vehicles equipped with an electric motor - 0.5 UAH per 1 kW.
Tax rates for re-registration and next technical inspection
The tax rate is calculated in hryvnias for every 100 cm³ of engine cylinder volume.
| Engine capacity | Passenger cars | Trucks | Motorcycles (mopeds) |
|---|---|---|---|
| Up to 500 cm³ | - | - | 3 |
| 501 to 800 cm³ | - | - | five |
| From 801 and more | - | - | ten |
| Up to 1000 cm³ | 3 | - | - |
| From 1001 to 1500 cm³ | five | - | - |
| From 1501 to 1800 cm³ | 7 | - | - |
| From 1801 to 2500 cm³ | ten | - | - |
| From 2501 to 3500 cm³ | 25 | - | - |
| From 3501 and more | 40 | - | - |
| Up to 8200 cm³ | - | 15 | - |
| From 8,200 to 15,000 cm³ | - | 20 | - |
| From 15001 cm³ and more | - | 25 | - |
| Special vehicles (except for fire engine and ambulance) | - | five | - |
Vehicles equipped with an electric motor - 0.5 UAH per 1 kW.
USA
There is no federal transportation tax, but all states have an annual vehicle registration fee. In addition, some states impose additional taxes on vehicle ownership.
Other countries
In most countries there is no single transport tax. Instead, the following taxes may be levied:
- property tax - a tax that directly or indirectly depends on the value of the car. Despite the existence of income tax, property taxes are levied in many countries; it is usually more difficult to evade this tax than income tax;
- road tax - a tax, the money from the payment of which goes to the construction and repair of highways;
- environmental tax - a tax that encourages the purchase of cars that are less poisonous to the atmosphere, or the use of non-polluting types of transport (metro, trolley).
Some of these taxes may be absent, hidden or combined together.
Notes
- ↑ Tax Code of the Russian Federation, part 2, chapter 28, article 361.