Buying a car is a responsible step that requires not only choosing a model and checking its technical condition, but also understanding financial obligations. Many car owners are faced with confusion: what taxes need to be paid when buying a car, who pays them (buyer or seller), and how to avoid fines for non-payment. In 2026, the rules remain the same, but there are nuances that are important to know in advance.

In this article we will analyze all types of taxes associated with the purchase of a car - from transport tax up to Personal income tax on sale, we will explain who should pay and when, and also give step-by-step instructions for calculating the amount. We will pay special attention to common mistakes that lead to disputes with the tax office.

If you are planning to buy a car second-hand, at a showroom or under a leasing agreement, here you will find up-to-date information that will help you avoid unpleasant surprises.

1. Transport tax: who pays and how much?

The most famous car tax is transport. But many people mistakenly think that it is charged upon purchase. In fact, this tax is paid annually for possession vehicle, and not for its acquisition. That is, if you bought a car in 2026, the first payment will come only in 2026.

The amount of transport tax depends on:

  • 🚗 Engine power (in horsepower) - the higher, the higher the tax.
  • 📅 Year of manufacture — for old cars (over 10 years old) increasing factors may apply.
  • 🏛️ Region of residence — rates are set by local authorities (for example, in Moscow and the Moscow region they are higher than in the regions).
  • 🔋 Fuel type - Electric cars and hybrids are often exempt from tax or have incentives.

Example: for Lada Vesta with 106 hp engine in Moscow in 2026 you will have to pay about 3,500 rubles per year, and for Mercedes-Benz E-Class (250 hp) - already 15,000 rubles.

📊 Do you already pay transport tax?
Yes, annually
No, the car is new
Haven't paid yet
I don't know if it's necessary
⚠️ Attention: If you bought a car in the middle of the year, the tax will be calculated in proportion to the number of months of ownership. For example, if you purchase in June 2026, you will only pay for 7 months (July-December).

2. Personal income tax when buying a car: when is it paid?

Personal income tax (NDFL) arises when purchasing a car only in one case - if you sell the car cheaper than you bought it, but owned it less 3 years (for cars more expensive than 250 thousand rubles - less 5 years). In other situations, the buyer does not pay personal income tax.

Example: you bought Toyota Camry for 2.5 million rubles in 2023, and sold for 2.3 million in 2026. Since less than 3 years have passed, you will have to:

  1. Declare income (even if you sold at a loss!).
  2. Pay 13% personal income tax from the difference between the purchase and sale prices (if they sold for more).

If the car is cheaper 250 thousand rubles, Personal income tax is not paid regardless of the period of ownership.

Car cost Tenure period Do I need to pay personal income tax?
Up to 250 thousand rubles. Any ❌ No
From 250 thousand to 1 million rubles. Less than 3 years ✅ Yes (if sold for more)
Over 1 million rubles. Less than 5 years ✅ Yes (if sold for more)
Any More than 3/5 years ❌ No
⚠️ Attention: If you sell a car at a price below the market price (for example, to a relative), the tax office may charge additional personal income tax on the market value. To avoid problems, keep documents of the actual purchase price.

3. Excise tax on cars: who pays and in what cases?

Excise tax is a tax on luxurious and powerful cars that are paid once upon import or purchase in the showroom. In 2026, the excise tax applies to:

  • 🚙 Cars with an engine over 90 hp (gasoline) or 112.5 hp (diesel).
  • 💎 Cars cost from 3 million rubles (for cars) or from 5 million rubles (for SUVs).

The amount of excise duty depends on the power and type of fuel:

  • 🔥 Gasoline engines: from 37 rubles for 1 hp. (91–150 hp) up to 500 rubles per 1 hp. (over 410 hp).
  • ⛽ Diesel engines: from 45 rubles per 1 hp. (112.5–150 hp) up to 600 rubles per 1 hp. (over 410 hp).

Example: for BMW X5 (300 hp, gasoline) you will have to pay excise tax in the amount 300 × 200 = 60,000 rubles.

How to check whether the excise tax is included in the price of the car?

In showrooms, excise tax is usually already included in the final cost of the car. To be sure, ask your dealer price breakdown by article: the “excise tax amount” must be indicated separately. If you buy a car second-hand, the excise duty has already been paid by the previous owner (if the car is not older than 3 years).

⚠️ Attention: Excise tax is not paid on the purchase of used cars (over 3 years old) and electric vehicles. Benefits also apply to people with disabilities and large families - their excise tax may be reduced or abolished.

4. Tax when buying a car on lease

Leasing is the rental of a car with the option to buy it. Here the tax liability depends on who is balance holder (owner) of the car:

  • 📝 If the car is on balance leasing company - you only pay monthly payment (all taxes are already included).
  • 👤 If the car is on your balance, you pay transport tax and VAT (if leasing is for business).

When buying a car into ownership after leasing:

  • 💰 Arises income (the difference between the redemption price and the residual value), from which you need to pay 13% personal income tax.
  • 📄 The leasing company must issue Certificate 2-NDFL indicating income.

Example: you leased Kia Rio for 1.2 million rubles, and bought it back 3 years later for 300 thousand rubles. Your income - 1.2 million – 300 thousand = 900 thousand rublesfrom which you need to pay 13% (117 thousand rubles).

Ask the company payment schedule broken down by taxes|

Find out who is the balance holder of the machine|

Check whether VAT is included in the monthly payment (for individual entrepreneurs and legal entities)|

Request an example Certificates 2-NDFL for ransom|

Compare conditions in 2–3 leasing companies-->

5. Tax benefits when buying a car

The state provides several types of benefits that allow you to save on taxes:

  1. Benefits for disabled people:
    • ✅ Liberation from transport tax for a car with power up to 150 hp.
    • ✅ 50% discount on excise tax when purchasing a new car.
  2. Benefits for large families:
    • ✅ Exemption from transport tax for one car (in some regions).
    • ✅ Refund of part of the personal income tax when buying a car on credit (up to 650 thousand rubles).
  • Benefit for electric vehicles:
    • ✅ Complete exemption from transport tax for 5 years (in most regions).
    • ✅ Reduced excise tax rates (or complete exemption).

      • To receive the benefit, you need:

      1. Apply to Federal Tax Service or through Public services.
      2. Provide documents confirming your right to benefits (for example, disability certificate or certificate of large families).
      3. Wait for a decision (usually takes 10–30 days).
    💡

    If you buy a car on credit, you can return 13% of interest paid through tax deduction. Maximum deduction amount - 650 thousand rubles (that is, you can return it up to 84.5 thousand rubles).

    6. How to avoid problems with taxes when buying a car?

    Many car owners face additional charges and fines due to errors when completing a transaction. Here the most dangerous trapsthings to avoid:

    • 📉 Understatement of value in the contract. If you indicate in the DCT a price lower than the real one (for example, 500 thousand instead of 1 million), the tax office may charge additional personal income tax on the market value. Always indicate real purchase price.
    • 📅 Missing the deadline for registration. If you do not register the car with the traffic police within 10 days, you will have to pay a fine 1,500–2,000 rubles.
    • 🔄 Late payment of transport tax. A penalty will be charged for late payments 1/300 refinancing rate for every day.
    • 📄 Loss of documents. Without a sales contract or title, it is impossible to prove the real value of the car upon sale.

      • To minimize risks:

      1. Save all checks and contracts (especially if you buy a car from an individual).
      2. Check your car's history via traffic police or Autocode - this will help avoid problems with “problem” machines.
      3. Use electronic services (for example, Public services) to pay taxes - there are notifications about deadlines.
      💡

      If you buy a car from a dealer, all taxes (excise tax, VAT) are already included in the price. When buying second hand, check whether the car has any tax debts - this can be done through the service Nalog.ru or Public services.

      7. Frequently asked questions about taxes when buying a car

      Do I need to pay tax if a car is given as a gift?

      If you were given a car, There is no need to pay personal income tax, only if the donor is a close relative (spouse, parents, children, brothers/sisters). In other cases you will have to pay 13% of market value auto.

      Is it possible not to pay transport tax if the car is not running?

      No, transport tax is paid for possession machine, and not for its use. Even if the car is broken or parked, tax is charged. The only exception is if the car disposed of or deregistered.

      How do I find out how much I owe in transport tax?

      Check your debt:

      1. On the website Nalog.ru (in your personal account).
      2. Via Public services (section "Tax debt").
      3. In banking applications (Sberbank, Tinkoff, etc.) there is a “Taxes” section.

      Notification from the Federal Tax Service must arrive by mail or electronically before December 1.

      What happens if you don't pay transport tax?

      For non-payment of tax:

      • Accrued penalty (1/300 of the refinancing rate for each day of delay).
      • They can block account in the bank.
      • In extreme cases - trial and forced collection.

      If the debt is greater 3,000 rubles, may restrict travel abroad.

      Is it possible to get a tax refund when buying a car on credit?

      Yes, if you are officially employed and pay personal income tax. Can be issued tax deduction:

      • ✅ Until 650 thousand rubles - for interest on the loan.
      • ✅ Until 260 thousand rubles - for the car itself (if it is used in business activities).

      To do this you need to submit a declaration 3-NDFL and provide documents from the bank.