The 2026 Moscow transport tax is a regional levy calculated from engine power, not a fixed national charge. It changes by vehicle type, power bracket, ownership period, and registration date. An official tax calculator can provide a reference estimate, while the final amount is confirmed by the official tax notification. Moscow Law No. 33 sets the applicable rate schedule.
The 2026 Moscow formula and payment rule
Passenger car transport tax in Moscow follows a basic formula: Tax = Rate × HP × (Months/12) × Coef. A vehicle in the 100-125-horsepower band, taxed at 31 rubles per horsepower for a full year, pays 3,875 rubles before any applicable luxury coefficient. The tax authority counts a registration month if the vehicle is registered before the 15th; registration after the 15th does not count that month. This timing can reduce the tax period for a newly acquired vehicle.
Horsepower tax rate by year in Moscow
The tax rate on horsepower 2026 is not one number for all vehicles. Moscow introduced a phased schedule for legal entities that increases rates gradually through 2032 under Moscow Law No. 33. Passenger cars under 100 hp begin at 14 rubles per hp and rise to 25 rubles. The 100-125 hp band begins at 31 rubles and moves to 35 rubles. These are the key horsepower tax rate by year figures for business-owned vehicles.
| Vehicle type or bracket | 2026 Moscow rate per hp | Phase-in note |
|---|---|---|
| Passenger car under 100 hp | 14 rubles | Legal entity rate scheduled to reach 25 rubles |
| Passenger car 100-125 hp | 31 rubles | Legal entity rate scheduled to reach 35 rubles |
| Passenger car top bracket | up to 150 rubles | Exact band depends on the calculator entry |
| Motorcycles | 9-50 rubles | Lower than passenger cars |
| Buses | 19-67 rubles | Commercial class |
| Trucks | 19-85 rubles | Commercial class |
| Aircraft | 200-250 rubles | Highest published range |
The 250-horsepower threshold and the luxury coefficient
Moscow rate tables increase sharply for vehicles over 250 horsepower. A 300-hp car at the 150-ruble top passenger-car rate costs 45,000 rubles yearly before any applicable luxury coefficient. Luxury vehicles can be subject to an additional coefficient, and cars valued above 10 million rubles use the coefficient in the transport-tax formula. The online calculator provides a reference estimate, but the final amount comes from the official tax notification.
Exemptions that lower the Moscow horsepower tax
For 2026, stolen cars are exempt once the theft is reported, and farm equipment used in agriculture is exempt. Heroes of the USSR and Russia are exempt for one vehicle, excluding luxury cars subject to a 3x coefficient. Pensioners receive a 50% discount on vehicles up to 100 hp. A 100-hp Moscow car at the 14-ruble rate produces a 1,400-ruble tax; with the pensioner discount, the amount is 700 rubles.
Estimating the annual tax burden
Suppose a Moscow-registered 200-hp passenger car falls into the 50-ruble bracket for the full 2026 tax year. The base tax is 10,000 rubles. A 300-hp car at 150 rubles costs 45,000 rubles before any applicable coefficient. These examples show why the vehicle’s power bracket, ownership period, and value should be checked before payment.
Checking the calculation
Do not treat the horsepower tax rate in Moscow as a single figure. It is a regional tax that depends on the vehicle category, engine power, ownership months, and possible benefits or coefficients. Use the official tax calculator, select Moscow, choose the 2026 tax year, and enter the correct horsepower and ownership period. If the estimate is 45,000 rubles for a 300-hp car, compare it with the official notification before making payment.
