A vehicle’s transport tax depends on its type, engine power, year of manufacture, registration region, ownership period, and taxpayer status. Regional authorities set the rates, so the tax rate by horsepower can differ between regions.
Tax Rate by Horsepower
| Horsepower band | Example rate per hp |
|---|---|
| 0–100 hp | 12–13 rubles |
| 101–150 hp | 25–35 rubles |
| 151–200 hp | 50 rubles |
| 201–250 hp | 75 rubles |
| Over 250 hp | 150 rubles |
These figures are examples from regional rate schedules rather than a nationwide scale. In Moscow, rates are set by regional law and may increase over time. A vehicle with exactly 250 horsepower belongs to the 201–250 hp band, not the over-250 hp band. At a rate of 75 rubles per horsepower, the base calculation would be 18,750 rubles before ownership-period adjustments and other factors.
The general formula multiplies the regional base rate by the vehicle’s power, ownership period, and applicable correction factors. A luxury coefficient may apply to certain expensive cars. Discounts and exemptions can also reduce the final amount. The calculation is rounded under the applicable tax rules, including rounding up when the kopeck amount reaches 50 kopecks.
Ownership Period and Registration Date
The tax authority calculates the annual charge and sends the payment notice. The ownership period affects the amount when a vehicle is bought or sold during the year. Registration before the 15th day of a month counts as a full month; registration after the 15th does not count for that month.
An online tax calculator generally requires the region, tax year, vehicle type, engine power, year of manufacture, vehicle class, and, where relevant, load capacity and price. Cars priced above 3 million rubles may be checked against the annually published list of high-cost vehicles.
Exemptions and Discounts
Potential exemptions include specially equipped vehicles for disabled people, government and military vehicles, stolen vehicles, and certain small watercraft. Regional programs may also provide relief for Heroes, veterans, people with disabilities, Chernobyl victims, pensioners, agricultural organizations, budget organizations, and operators of subsidized passenger transport.
The conditions vary by region. Some benefits apply to only one vehicle, may depend on engine power, or require supporting documents. In one regional schedule, qualifying beneficiaries pay no tax for one vehicle under 100 horsepower, while pensioners receive a partial discount for vehicles in the same power range. Other regions offer different discounts for cars and motorcycles.
For individuals, payment is generally due by December 1 of the following year. The final amount is determined by the vehicle’s registration region, power, type, ownership period, applicable coefficients, and any approved benefit.
