Cars subject to luxury tax. Luxury car tax: calculation and benefits. Luxury deductions for real estate

4.33/5 (6)

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 that 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 in the previous year this vehicle was not included in the list of luxury vehicles, 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	Increasing factor
3 000 000 — 5 000 000	until 3	1,1
5 000 000 — 10 000 000	up to 5	2
10 000 000 — 15 000 000	to 10	3
Over 15,000,000	up to 20	3

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.

In 2016, the Moscow-based company acquired the Audi SQ5 quattro. This year, this vehicle is included in the list of vehicles classified as luxury goods.

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 constituent entities 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.

For the system of taxation of property of citizens of the Russian Federation, this is a significant event.

The possibility of introducing a luxury tax has been discussed for several years. The luxury tax bill was first submitted to the State Duma for consideration in 2012.

The then proposed luxury tax involved the creation of a financial reserve based on tax payments assessed on the following types of property:

luxury property, including vehicles (cars) and real estate,
tobacco and alcohol products.

But the draft was rejected by the State Duma, and the very concept of “luxury tax” was not defined.

The amended luxury law of 2014 also failed to pass, but was reintroduced in 2015, simply designating a number of “luxury” vehicles and properties subject to increased taxes.

The Importance of Luxury Tax Withholding

The main task that the luxury tax must accomplish, or so it was declared, is:

regulation of financial flows within the country and their redirection to support the real sector of the economy,
the fight against corruption and increasing tax payments to the state treasury.

But what actually happened? What will the luxury tax be in 2018 and who will be affected by increased taxes on cars and real estate? Does this apply exclusively to our elite? How will this affect you and me? Let's try to figure this out.

What is the luxury tax for in 2018?

The luxury tax legislation concerns two parts:

the first part of the tax legislation affects owners of expensive vehicles (cars, yachts, etc.),

The second part of the tax legislation concerns property owners.

Luxury tax: vehicle tax

is established by Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on tax.

The procedure for paying transport tax by citizens of the Russian Federation in 2018 was discussed in detail in the material “Transport tax in 2018: Rate, calculation and payment of car tax.”

Since 2016, the new tax system for luxury and prestige consumption has particularly affected vehicles:

cars with a price of 3-20 million rubles. (the rate varies, depending on the cost, year of manufacture);

sea/river transport (boats, yachts and other means, the tax is 10% of the cost of living, with the exception of ordinary and high-speed boats with a hull length of up to 6 m);

aircraft (taxed at a rate of 10% of the subsistence level, no benefits are provided).

Attention: The list of vehicles subject to the luxury tax is revised by the Ministry of Industry and Trade on March 1 every year; for example, in 2015 it consisted of 280 items only for passenger cars, and in 2017 there were already 708 models.

Clause 2 of Article 362 “The procedure for calculating the amount of tax and the amount of advance payments for tax” of the Tax Code of the Russian Federation

Features and calculations of the luxury tax for cars in 2018

When calculating the car tax in 2017, you must remember that the tax the payment is not separate, but acts as a rate multiplied by the transport fee.

Information for calculation can be obtained from the representative office of the vehicle manufacturer or from a catalog with recommended prices. The average cost is also calculated annually by the Ministry of Industry and Trade.

Attention: The average set price for a car may differ from what was actually paid for the vehicle!

When independently calculating the luxury tax in 2018, the list of cars is divided into the following groups:

at a price of 3-5 million rubles, the year of manufacture of the car is up to 3 years ago, the increasing coefficient is 1.1;

at a price of 3-5 million rubles, the car was manufactured no more than 2 years ago, the increasing coefficient is 1.3;

for a car whose cost is 3-5 million rubles and the year of manufacture is no later than one year, the increasing coefficient is set at 1.5;

increasing factor 2 is used for 5-year-old cars with a price of 5-10 million rubles;

increasing factor 3 - for ten-year-old vehicles with a price of 10-15 million rubles and for twenty-year-old vehicles, costing 15 million rubles or more.

To calculate the luxury tax, you need to multiply the basic transport tax rate by multiplying factor, corresponding to the cost and year of manufacture of the vehicle. See the article for details. “Transport tax in 2018: Rate, calculation and payment of car tax.”

Who is exempt from luxury tax on cars and are there ways to get around the innovation?

According to accepted standards, the luxury tax rate is charged on new and used cars, so all vehicle owners are advised to check annually whether their cars are on the updated list.

disabled people (applies to all degrees);
WWII veterans;
participants in any hostilities;
heroes of the Russian Federation, USSR;
parents with many children.

Is it possible to avoid paying luxury tax?

There are some tips ( but not my recommendations), allowing you to bypass the new luxury tax levy:

file a report of the theft of a car (no payment will be charged as long as the car is wanted);

the vehicle can be converted for special use by citizens with disabilities, that is, people with disabilities (confirmation of such conversion is required);

the vehicle can be registered to any organization taking part in the preparations for the 2018 FIFA World Cup.

Luxury tax on real estate

The issue of real estate taxation is discussed in detail in the material “Property tax for individuals: Property tax benefits.”

Until January 1, 2015, the procedure for taxing real estate of individuals was regulated by the Law of the Russian Federation of December 9, 1991 No. 2003-1 “On taxes on property of individuals.” This law has now ceased to apply.

The procedure for calculating real estate tax since 2015 is carried out taking into account the provisions of Chapter 32 “Property tax for individuals” of the Tax Code of the Russian Federation. Taxpayers of real estate tax in accordance with Chapter 32 of the Tax Code are individuals who have the right of ownership of property recognized as the object of taxation.

(Article 400 “Taxpayers” and Article 401 “Object of Taxation” of the Tax Code of the Russian Federation).

Article 407 “Tax benefits” of the Tax Code of the Russian Federation, which regulates the procedure for providing benefits for property taxes for individuals, provides for categories of citizens who are exempt from paying property taxes, including pensioners receiving pensions assigned in the manner established by pension legislation.

The provisions of this article of the Tax Code provide for the provision of a complete exemption from payment of real estate tax in respect of one piece of real estate for the following types of real estate at the choice of the taxpayer:

apartment or room;

House;

premises or structures specified in subparagraph 14 of paragraph 1 of Article 407 “Tax benefits” of the Tax Code;

economic building or structure specified in subparagraph 15 of paragraph 1 of Article 407 “Tax benefits” of the Tax Code;

garage or parking space.

In accordance with paragraph 2 of Article 401 “Object of taxation” of the Tax Code of the Russian Federation, residential buildings located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture, individual housing construction, belong to residential buildings.

That is, a citizen who has the right to apply for a real estate tax benefit, since 2016, has the right to be exempt from paying tax in full in accordance with federal legislation only, for example, in relation to one residential building, of his choice, regardless of the number residential buildings owned by him.

Notification of selected properties, in respect of which a tax benefit is granted, is submitted by the taxpayer to the tax authority of his choice before November 1 of the year, which is the tax period from which the tax benefit is applied to these objects.

The form of this notification was approved by Order of the Federal Tax Service of Russia dated July 13, 2015 No. ММВ-7-11/280@ “On approval of the form of notification of selected tax objects in respect of which a tax benefit for personal property tax is provided” and is posted on the website of the Federal Tax Service of Russia at subsection - “Regulatory legal acts issued and developed by the Federal Tax Service of Russia” of the section “Tax legislation and clarifications of the Federal Tax Service of Russia”.

In accordance with Article 407 “Tax benefits” of the Tax Code, in the event of failure by a taxpayer entitled to a tax benefit to provide notice of the selected object of taxation

a tax benefit is provided in respect of one taxable object of each type with the maximum calculated amount of property tax for individuals.

In accordance with the provisions of Chapter 32 “Property tax for individuals”, when establishing a tax by regulatory legal acts of representative bodies of municipalities:

additional tax benefits may also be established that are not provided for in Article 407 “Tax benefits” of the Tax Code of the Russian Federation,

grounds and procedure for their application by taxpayers.

The most important feature of the new luxury tax is that it affects almost everyone.

The luxury tax in terms of real estate concerns the majority of the population, since, in fact, it is an additional form of tax on property and land.

Until 2015, the amount of land tax was determined by inventory and market value. Now, when calculating the tax amount, a third indicator will be added to these two values:

cadastral value of the site on which this or that real estate is built.

The cadastral price itself will be determined not by the material or area of the structure, but also by its location. Therefore, quite run-down housing, simply “fortunately” located in an expensive place, can turn into “luxury”, and it will be taxed significantly more than a comfortable and significantly larger apartment in remote areas.

There is NO single exact luxury tax rate for real estate; in the regions it is set at 0.1-1.5% of the total cadastral value of the property. But tax legislation determines that the tax rate is calculated by district authorities, that is may vary for individual regions.

List of taxable objects by personal property tax, established since 2016, covers:

residential/non-residential premises and buildings;

objects that are in an unfinished state;

land.

Since district administrations have the right to independently determine the volume of tax collections on real estate, this has led to the fact that property with a value of more than 1 million rubles is levied; not only individual owners of prestigious penthouses and mansions will have to pay, but also ordinary citizens who “don’t “lucky” to have an old “three-ruble ruble” or a small house outside the city.

In a number of regions, in 2016, real estate tax rates were actually raised 2-3 times, and mind you, not from oligarchs, but from ordinary citizens. It has become simply unaffordable for low- and middle-income people. The situation is especially relevant for socially vulnerable segments of the population - pensioners and disabled people who received apartments back in Soviet times and are now living on small pensions and benefits.

This situation has already caused a lot of protests, which forced the authorities to promise to review the rates. However, at the insistence of officials, notifications already received will have to be paid for!

Scheme for calculating property taxes in 2018

The scheme for calculating the amount of property tax will look like this:

If cadastral price for real estate does not exceed 7 million rubles, then the tax will be calculated at a coefficient of 0.1 percent;

when the cadastral value of real estate is from 7 to 20 million rubles, the coefficient increases to 0.15 percent.

Real estate whose price exceeds three hundred million rubles is considered a luxury object, and the luxury tax is calculated at two percent of the cadastral value of this real estate.

Russians will receive the first tax notices obliging them to pay property taxes under this scheme in 2018. It should be noted that deliberately understating the value of real estate will not help avoid tax payments. The data will be checked by Rosreestr, and if violations are detected, the tax will be collected forcibly.

Not everyone knows about the existence of a luxury tax. Often it is encountered only when purchasing movable and immovable property that falls under the “luxury” category. What do you need to know about this tax so that it does not come as a surprise when you make your next purchase?

General concept of tax and its functions

The luxury tax is one of the “youngest” tax levies, adopted only in 2013. At the same time, there is no separate concept of “luxury tax” in the Tax Code, but there are increasing coefficients that apply when calculating the amounts of certain types of taxes.

The main objectives of these fees are:

maintaining the country's economy and regulating cash flows;
fight against corruption;
replenishment of the state treasury.

Tax payers are both individuals and legal entities.

What is covered by this tax?

According to the law, luxury and taxable items are real estate and vehicles with a certain value.

Luxury tax: real estate

With real estate things are different. The main feature is that the tax is levied on almost everyone, and there are no loopholes like with cars. In addition, the law does not provide for benefits.

First of all, the objects of taxation include real estate, the value of which exceeds 300 million rubles, located on the territory of the Russian Federation. The list includes:

residential buildings and apartments (and parts thereof);
dachas and other buildings, structures and premises intended for living;
plots of land on which residential buildings are located;
country and garden plots;
land plots allocated for the construction of individual housing.

Also, this tax is imposed on unfinished objects (after 3 years from the start of construction) intended for residence.

As for tax payments on luxury real estate, increasing coefficients are applied when calculating property taxes. Moreover, the calculations in each case are very individual, since the interest rate depends on several factors.

Thus, according to the latest changes, the tax rate will depend not only on the price of the property itself, but also on the cadastral value of the land on which it is located. In practice, this means that the larger the settlement, the more prestigious the area in which the property is located, the more tax its owner will have to pay. In this case, the tax amount will not exceed 2% of the value of the property.

All payments are made by individuals who are owners of taxable real estate.

Luxury tax: cars

As for vehicles, in this category the objects of taxation are those purchased or registered for the first time in the Russian Federation:

cars;
vessels for traveling on water (sea and river);
air transport (planes, helicopters).

Provided that their value at the time of purchase is at least 3 million rubles.

The tax rate is different for each owner of a valuable car, there is no single figure, and it will change annually. It is influenced by two main criteria:

cost of the vehicle (this includes cars in the price category from 3 to 20 million rubles);
"age" of the car.

Both criteria are interrelated and directly proportional to the final interest rate. That is, the higher the cost of the car, the longer the tax will be charged for its use, and the rate coefficient will initially be significantly higher than that of other vehicles. For transport, this is not a separate tax payment, but the same transport tax, only with an increasing coefficient.

This can be clearly seen in the table:

Thus, it turns out that buyers of the cheapest cars from the “luxury” category will pay almost the same amount to the budget when purchasing a vehicle, in addition to the regular transport tax. But those who purchase more expensive cars will have to pay double the transport tax.

List of cars subject to luxury tax in 2019

Taking into account inflation and other aspects of the functioning of the financial market, the list of cars subject to additional taxation is regularly updated. The update that was made in August 2018 is currently in effect. According to it, luxury tax is imposed on:

541 cars of category I (costing from 3 to 5 million rubles);
346 cars of category II (5 – 10 million);
87 cars of category III (10 – 15 million);
66 category IV model (more expensive than 15 million).

Most of the cars subject to tax are represented by the following brands: Audi, Cadillac, Hyundai, Infiniti, Jaguar, Jeespan, Land Rover, Maserati, Chevrolet, Mercedes-Benz, BMW, Nissan, Spanorsche, Volkswagen, Aston Martin, Bentley, Lexus, Ferrari, Lamborghini, Rolls-Royce, Bugatti.

Learn about luxury tax calculations in the video.

Amount and calculation of luxury tax

If we talk about cars, the algorithm is simple:

for cars in the “inexpensive” from “luxury” category (3-10 million), the owner will have to pay an amount approximately equal to the transport tax;
for a car worth up to twenty million, the car enthusiast will pay double the transport tax, in addition to the basic one.

To avoid disputes and disagreements, the main calculations are carried out by the Ministry of Industry and Trade. The organization relies on customs statistics and also analyzes the results of transactions regarding a particular brand of car.

A huge number of factors influence the calculation of the real estate tax rate, so the final percentage is determined individually. The main difficulty: the location of the object.

Now the cadastral value of the land is affected. Thus, the larger the city, the more prestigious the area, etc., the higher the tax.

Subtleties of paying luxury tax

In order not to become a violator and not to “earn” penalties for non-payment or incorrect payment of the luxury tax, you will need to delve into some of the intricacies of this tax levy:

When purchasing a vehicle, payers from among legal entities calculate the amount of the fee independently. The amount of tax for individuals is calculated by tax authorities based on information from organizations that register vehicles.
If property included in the luxury category is in shared ownership, then all owners must pay the tax (in proportion to their share).
By agreement, one owner can pay tax on property owned by several people without allocating shares. If an agreement on the main taxpayer is not reached between the owners, the tax is levied on everyone in equal parts.
When selling, donating or other circumstances of loss of ownership of a real estate property, it is necessary to notify the relevant authorities, who will recalculate the tax payment.
When you inherit a property or vehicle that falls into the “luxury” category, you also need to pay a tax fee. In this case, the tax is calculated from the moment the inheritance case is opened.

And one more nuance: this type of tax has an “expiration date” (in relation to transport), so you need to keep track of the date when it expires.

What is not subject to taxation?

In addition to objects of taxation, the law clearly defines those categories of movable and immovable property for the acquisition of which a luxury tax is not levied. These include:

objects related to the property of the Russian Federation, its constituent entities and municipalities;
common property in apartment buildings;
plots of land with agricultural status, as well as areas included in agricultural use zones;
plots of land, as well as any buildings on them, owned by legal entities and individual entrepreneurs and used to carry out the main type (according to the charter and license) of the enterprise/organization;
transport that is the property (or belongs on the basis of economic management or operational management) to organizations and individual entrepreneurs transporting passengers or cargo;
agricultural machinery and special transport (vehicles for transporting milk, livestock, poultry, fertilizers and others);
air transport used by sanitary, medical or fire services;
equipment used in construction.

Also, the tax is not levied on cars that are wanted for theft (during search activities), and those cars that are converted to transport people with disabilities.

Who is exempt from luxury tax

Despite the fact that the fee has to be paid to almost everyone who owns expensive property, one way or another, it can be avoided.

For the most part, you can get rid of payments by checking the annual lists of vehicles subject to interest charges. The cheaper the car, the faster the need to pay will be removed.

However, there are also categories of people who are completely exempt from payments, and it does not matter at all what price category a particular car belongs to and how long it has already served the owner:

citizens of the Russian Federation who are considered parents of many children;
WWII veterans;
people with any degree of disability;
citizens who participated in any hostilities;
people who have the title of Hero of the Russian Federation or the USSR.

Conclusion

The luxury tax in Russian legislation appeared relatively recently and at this stage plays an important role in the holistic system of tax collection in the country, despite the fact that for a long time its introduction was postponed and was considered only as a potentially possible event.

It is important to note that the advantage of introducing this tax is the fact that it did not affect the general population of the country and applies only to wealthy residents with a permanent and high income and, as a result, possessing the above-mentioned property that falls under the “luxury” category.

Those who are directly faced with the need to pay this fee must first study all the materials and documents, clarify whether this or that property is subject to the tax and whether there is a way to avoid it (for example, if the car is registered to a disabled person, payment should not be made).

You can learn about the luxury tax from the video.

In contact with

Owners of expensive cars are required to pay luxury tax annually. It will not be possible to avoid paying it, since the presence of expensive vehicles is a direct basis for collecting a fee from its owners.

Tax is calculated in accordance with the Tax Code of the Russian Federation, based on the list of expensive cars published annually by the Ministry of Industry and Trade. How this fee is calculated, who should pay it and whether there are benefits for payment, we will discuss further.

The luxury car tax is an additional fee that allows you to increase your total vehicle tax.

It is calculated by multiplying the transport tax by an increasing factor, which varies from 1.1 to 3.

The calculation of luxury tax, determination of its amount and payment terms are reflected in Art. 356-362 of the Tax Code of the Russian Federation.

The size of the increasing coefficient depends on:

The cost of the car;
Vehicle age

A luxury tax on cars was first applied in 2014. The purpose of its introduction is to replenish the federal budget at the expense of wealthy segments of the population. The luxury tax plays an important role in the modern taxation system. Its introduction has forced taxpayers to consider purchasing cheaper brands of vehicles.

What you need to know about the luxury tax?

Intended for payment by wealthy citizens who own an expensive vehicle. Owners of inexpensive cars are completely exempt from paying it;
Sent to the regional budget, since the amount of payment depends on the regional transport tax rate

Luxury tax is not assessed on cars of domestic brands. According to the government, this should encourage wealthy citizens to buy vehicles from Russian manufacturers, giving impetus to the development of their own production.

List of cars subject to luxury tax

Not all cars are subject to luxury tax, but only a certain list. It is compiled by the Ministry of Industry and Trade. The list of vehicles is updated annually with new car models.

In 2014, it included about 200 brands, in 2018 their number exceeded 1,100. It is difficult to predict which car will be included in it next year. Employees of the Ministry of Industry and Trade monitor the cost of vehicles that appear on the market, and do not forget to monitor the prices of models that are very popular among wealthy citizens.

Today, the list of cars includes models with a price of 3 million rubles and no older than 3 years. Despite this, cars at a lower cost may still be included in the list.

At the same time, the Ministry of Industry and Trade can bypass more expensive models. This should be taken into account when choosing a new car if its owner does not want to pay an increased amount of transport tax.

You can view the full list of car models for which you will have to pay luxury tax on the official website of the Ministry of Industry and Trade. It is not possible to present a complete list of them in the article. At the same time, let us remind you that the list is updated with new car models every year, so it is recommended to view it periodically.

Calculation of luxury tax on a car

The amount of luxury tax depends on two indicators:

Transport tax;
Increasing factor

Transport tax is calculated based on the regional coefficient, vehicle category, year of manufacture and power. You can calculate it using the calculator presented on the Federal Tax Service website.

With the increasing luxury tax coefficient, everything is much simpler. It was already mentioned above that it depends on the year of manufacture of the car and its market value. The current odds are presented in the table below.

The calculation of the luxury tax is quite simple; it is carried out in accordance with Article 362, paragraph 2 of the Tax Code of the Russian Federation.

You can find out the amount to be paid by multiplying the transport tax by the increasing coefficient.

Example 1. Maxim Pavlovich Viktorov bought an Audi Q7 quattro car, paying 4 million rubles for it. When calculating the tax, a multiplying factor of 1.5 will be used. Maxim can calculate the amount of the transport fee by using a calculator on the Federal Tax Service website, taking into account the regional coefficient. After four years of using the car, the citizen will pay the standard amount of transport tax, without using an increasing factor.

The car owner should take into account that the coefficient will change every year, as will the cost of the vehicle. It may increase or decrease depending on market fluctuations. This will directly affect the tax calculation.

Example 2. Mikhail Petrovich Sidorenko bought a car for 3 million rubles in 2014. It was not included in the list of expensive cars compiled by the Ministry of Industry and Trade, i.e. no tax was charged. In 2018, the car was still included in the list. However, Sidorenko is exempt from paying luxury tax because he has been using the car for 4 years.

When calculating your luxury tax, you should also take into account how long you've owned the car. If it belongs to the owner for more than one year, you will have to pay a fee for 12 months, if less, only for the period of use.

So, if you own a vehicle for 3 months, the tax will be calculated only for this period. Subsequently – for the whole year, provided that the car is not sold.

Professional help

Do you have any clarifying questions about the text of the article? Ask them in the comments!

How to pay luxury tax

Payment of luxury tax, according to Art. 356 of the Tax Code of the Russian Federation, is paid to the regional budget together with the standard transport fee. The amount to be paid is calculated once a year.

Receipts are sent to official vehicle owners. They must be paid before December 1 of the year following the reporting year. This means that in 2018, car owners will pay tax for 2017. Failure to pay the invoice on time may result in penalties and fines.

A citizen can pay the tax in any convenient way:

Payment terminal;
Bank cash desk;
Online banking

The owner of the car may not have to wait for a receipt to pay the tax. You can download and pay for it through the Unified Portal of State Services online. You can also find out the amount required for payment through the official website of the tax service.

In accordance with Art. 361 of the Tax Code of the Russian Federation, legal entities need to calculate the amount of luxury tax independently, paying it within the deadlines specified at the legislative level.

Are there luxury tax breaks?

No matter how strange it may sound, there are preferential categories of citizens who are provided with discounts or complete exemption from luxury tax. Their list depends on the laws adopted at the regional level.

As a rule, the following can take advantage of benefits:

Large families;
Disabled people;
Participants in hostilities;
WWII veterans;
Heroes of the USSR and the Russian Federation

The benefit can only be used if the vehicle's power does not exceed 200 horsepower. Otherwise, you will have to pay tax according to the standard scheme.

The vehicle power may be higher or lower than the stated value. Its size is regulated by the regional government. It is worth finding out about it, as well as whether you have the right to apply for benefits, in advance by visiting the tax office.

Luxury tax discounts are of a declarative nature. They are not provided automatically.

The owner of the car will need to personally visit the Federal Tax Service office, write an application for benefits, provide his passport and documents for the vehicle. After reviewing the application and its approval, the accrual of the fee will stop.

Luxury tax on a car: to summarize

Apparently, confusion has begun in the Ministry of Taxes and Duties and the Ministry of Industry regarding calculations. The thing is that many official dealers of automobile brands have begun to use various schemes in order to circumvent the new luxury law, offering luxury cars for sale below the threshold of 3 million rubles.

Let us remind you that the increased transport tax on cars is levied on vehicles whose cost exceeds 3 million rubles. In accordance with this, the Ministry of Industry and Trade of the Russian Federation has prepared a complete list of vehicles subject to the new transport tax.

In order to prevent the decline in sales of new luxury cars, many car dealers began to reduce the price of their cars below the 3 million threshold. rubles due to the removal of various basic options from vehicle configurations. For example, many sellers of new cars began to remove touch multimedia screens, navigation and other standard options from vehicle equipment.

To ensure a fair calculation of the transport tax, taking into account the increasing coefficients, in accordance with the luxury law, the Ministry of Industry and Trade of the Russian Federation issued Order No. 316 of February 28, 2014, which regulates the calculation of the luxury tax using two formulas. These formulas allow any owner to independently calculate the amount of increased transport tax.

The first formula for calculating tax is used for cars that are officially sold on the Russian car market. The second calculation formula is necessary if the car is not officially presented on the market and was purchased outside of Russia.

According to the first formula, the calculation is based on the official prices of various vehicle trim levels. From now on, every automaker is obliged to provide a comprehensive list of cars twice a year, indicating prices for all vehicles sold in Russia. Based on the formula, the Ministry of Industry and Trade will calculate the average cost every year. Those brands and models that cost on average more than 3 million rubles will be included in the official luxury tax list. It is worth noting that manufacturers are required to provide vehicle prices no later than July 1 and December 1 each year.

According to the second formula, when the market price is not known, the calculation will be made based on the cost according to international catalogs and increasing coefficients, due to the rise in price of the vehicle associated with the payment and.

How to calculate luxury tax?

1 formula for calculating the luxury tax of the Ministry of Industry and Trade of the Russian Federation:

WITH pr - average cost of a car for the year (according to data provided to automakers before July 1 and December 1)

Formula 2 for calculating the luxury tax of the Ministry of Industry and Trade of the Russian Federation:

This formula will be applied if the manufacturer did not provide official retail prices for the car within the prescribed period and if the car is not officially sold through the dealer network of the automobile company.

WITH k - Average cost of a car.

Pcr max - the maximum selling price of a car in the Russian Federation of this make, model, basic version of the car and year of manufacture as of December 31 of the tax period.

Pcr min - the minimum selling price of a car in the Russian Federation of this make, model, basic version of the car and year of manufacture as of December 31 of the tax period.

Q 1 - foreign currency exchange rate to the ruble established by the Central Bank of the Russian Federation on January 1 of the year of manufacture of the car.

Q 2 - foreign currency exchange rate to the ruble established by the Central Bank of the Russian Federation on December 31 of the year of manufacture of the car.

For the calculation, average prices for cars in the international catalogs “Audatex”, “Dat”, “Kelley Blue Book”, “Mitchel”, “Motor”, “Canadien Black Book”, “Schwacke” are used. The increasing coefficients of the Russian catalogs of FSUE NAMI and Price-N are also applied as of December 31 of the tax period. In this case, as a rule, the coefficients are equal to: TO c=1 and Кt=0.

In particular, the above-mentioned foreign publications can be used as additional information for calculating the average price of a car that is not officially presented on the Russian market. In this case, the cost calculated using the above formula is multiplied by the coefficient TO c is the coefficient for converting the catalog price into ruble equivalent according to the exchange rate. Plus the coefficient " TO" - which is equal to the amount of the recycling fee, import customs duty paid for importing a car into Russia.

The cost of cars older than 5 years will be calculated based on data from international catalogues.

How will the Tax Inspectorate calculate luxury tax?

To calculate the luxury tax, the Federal Tax Service of Russia applies the appropriate coefficients established by the law on luxury tax. Two factors are taken into account. This is the age of the car and its market value.

We invite you to familiarize yourself with the luxury tax table.

Price, million rubles	Age, years	Coefficient
From 3 to 5	Up to 2	1,3
From 3 to 5	From 2 to 3	1,1
From 5 to 10	Up to 5	2
From 10 to 15	To 10	3
From 15 and above	Up to 20	3

These coefficients given in the table for must be multiplied by the basic transport tax rate of the region where the car and the owner of the vehicle are officially registered.

When is it necessary to pay luxury tax for 2014?

According to the decision of the Ministry of Industry and Trade of the Russian Federation and the Federal Tax Service, payment of the luxury tax for 2014 must be made next year, 2015. The list eligible for the luxury tax may change throughout the year due to price changes. The final list of cars that fall under the luxury tax will be compiled at the end of 2014. Based on this, the Federal Tax Service will make a sample of all owners who own cars included in the list of vehicles subject to the luxury tax. Next, the final transport tax will be calculated taking into account increasing factors.