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Transport tax

Transport tax is a regional tax, established by the laws of the constituent entities of the Russian Federation on tax and obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

Taxpayers

Taxpayers of transport tax are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Article 358 of the Tax Code of the Russian Federation.

Tax rate

Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on engine power, jet engine thrust or gross tonnage of the vehicle.

Tax base

The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

Tax and reporting period

Tax period is fiscal (calendar) year.

Payment of tax

Advance payments are paid no later than the 28th day of the month (quarter) following the corresponding reporting period. Tax payable at the end of the tax period is paid no later than February 28 of the year following the tax period.

Tax return

Starting from 2021 taxpayers do not submit tax returns for transport tax. Tax authorities provide information about accrued tax by themselves.

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