From January 1, 2026 The Russian Ministry of Industry and Trade has updated the list of cars, the value of which exceeds 10 million rubles and falls under luxury tax. The list includes not only premium foreign cars, but also domestic models - for example, Aurora Senator and modifications GAZ Tigr in top trim levels. Tax rates are now differentiated: from 10% to 200% depending on the price and type of vehicle. This article contains current list of the Ministry of Industry and Trade for 2026 with a breakdown by brand, prices from the manufacturer and explanations of exceptions (for example, for used cars or electric vehicles).
Key change for 2026 - expansion of the list to include hybrid and electric cars costing from 5 million rubleswho could previously avoid tax. Now even Tesla Model S Plaid or Porsche Taycan Turbo S are subject to taxation if their price in Russian dealerships exceeds the threshold. At the same time the tax base is calculated not according to the market price, but according to the manufacturer’s recommended price (including VAT and customs duties). This means that even dealer discounts will not save you from paying the fee.
Official list of cars of the Ministry of Industry and Trade 2026 under luxury tax
The Ministry of Industry and Trade publishes a list of cars subject to taxation in Order No. XXX from DD.MM.2026 (check the current number on the department’s website). In 2026, the list included 187 models from 32 manufacturers, including:
- 🚗 Mercedes-Benz: all modifications S-Class (W223), Maybach GLS 600, AMG GT 4-Door (price from 12.5 million rubles)
- 🏎️ Porsche: 911 Turbo S, Taycan Turbo, Cayenne Turbo GT (from RUB 11.8 million)
- 🇷🇺 Aurora: Senator Limousine (RUB 15.2 million), Comfort+ (RUB 10.1 million)
- 🔌 Tesla: Model S Plaid (RUB 10.3 million), Model X Plaid (RUB 11.1 million)
- 🛡️ Armored cars: GAZ Tigr-M (from 14 million rubles), Kamaz Typhoon (from 18 million rubles)
The full list can be downloaded from official register of the Ministry of Industry and Trade (section "Vehicles"). Important: The list does not include cars older than 3 years (from the moment of issue), even if their price on the secondary market exceeds 10 million rubles. The exception is collectible cars, but separate rules apply for them (see section below).
If your car is included in the list, but you bought it before 2026, the luxury tax does not apply. Only new vehicles registered after 01/01/2026 are subject to taxation.
Luxury tax rates in 2026: price table
Tax rates in 2026 depend on car cost and him type (car, SUV, armored car, etc.). For calculation it is taken manufacturer's recommended retail pricespecified in the vehicle passport (PTS). Below are the current rates:
| Car cost (₽) | Tax rate for passenger cars | Rate for SUVs/crossovers | Rate for armored vehicles |
|---|---|---|---|
| 10 000 001 — 15 000 000 | 10% | 15% | 20% |
| 15 000 001 — 20 000 000 | 20% | 30% | 50% |
| 20 000 001 — 30 000 000 | 50% | 70% | 100% |
| Over 30,000,000 | 100% | 150% | 200% |
Calculation example: if you buy BMW X7 M60i for 18 million rubles (SUV), the tax will be 30%, that is 5.4 million rubles. For an armored car GAZ Tigr-M worth 25 million rubles, the rate will increase to 100% - you will have to pay another 25 million.
⚠️ Attention: Luxury tax paid once when registering a car with the traffic police. It cannot be divided into parts or delayed. If you buy a car on credit, the tax is still charged immediately and in full.
Exceptions: which expensive cars are NOT subject to tax
Not all cars costing over 10 million rubles are subject to luxury tax. The Ministry of Industry and Trade and the Tax Code provide 5 Key Exceptions:
- Cars older than 3 years. Even if their price on the secondary market exceeds 10 million, the tax does not apply. Age is calculated from the date of issue (indicated in the PTS).
- Electric cars costing up to 8 million rubles. There is a discount for them, but only if the price does not exceed this threshold. For example, Tesla Model 3 Performance (RUB 7.9 million) is not subject to tax, but Model S (10.3 million rubles) - already hits.
- Cars for disabled people. If the vehicle is equipped for the needs of a person with a disability (with a mark in the PTS), no tax is charged regardless of the cost.
- State and official cars. Cars registered to government agencies, diplomatic missions or law enforcement agencies are exempt from the fee.
- Collectible cars over 30 years old. There is a separate registration procedure for them as “retro cars,” but confirmation of historical value is required.
Important: benefits are not cumulative. For example, if you buy a used electric car for 9 million rubles, but it is less than 3 years old, the tax will still apply (since the age exception does not apply).
Details on benefits for hybrids
From 2026, hybrid vehicles (e.g. Lexus NX 450h+ or Toyota Crown) are equal to conventional vehicles. The benefit is valid only for “pure” electric vehicles (without internal combustion engines).
How to check if your car is subject to tax
To find out if you have to pay luxury tax on a specific model, follow 4 steps:
1. Check the manufacturer’s recommended price (indicated in the vehicle title or on the dealer’s website).
2. Check the model with the current list of the Ministry of Industry and Trade (updated annually).
3. Check the age of the car (if it is older than 3 years, the tax does not apply).
4. Make sure that your vehicle does not fall under any exceptions (disability, state registration, etc.).-->
The most reliable way is to request certificate of recommended price from an official dealer. The document must indicate the price including all taxes and fees, since it is this that is taken as the basis for the calculation. If the dealer refuses to provide a certificate, you can contact Rosaccreditation (accredited centers are required to issue such documents).
Example: you buy Land Rover Defender 130 X for 12 million rubles from a dealer. The PTS indicates a recommended price of 11.8 million rubles. Since it exceeds 10 million but does not reach 15 million, the rate will be 10% (1.18 million rubles). If the price of 12.5 million is indicated in the PTS, the rate will increase to 20% (2.5 million rubles).
⚠️ Attention: If you buy a car from a reseller or on the secondary market, the luxury tax not applicable — it is paid only upon the first registration of a new vehicle. However, if the reseller did not pay tax upon initial registration, liability may pass to the new owner.
What happens if you don't pay luxury tax?
Luxury tax evasion entails administrative and financial responsibility. According to Art. 122 of the Tax Code of the Russian Federation, for non-payment of the fee the following are provided:
- 📜 Penalty 20% from the unpaid amount (if the tax was not paid due to negligence).
- 📜 Penalty 40% from the amount of tax (if intentional evasion is proven).
- 🚔 Suspension of vehicle registration to the traffic police until the fee is paid in full.
- 🏛️ Lawsuit on debt collection + penalties (0.1% for each day of delay).
In addition, The traffic police may refuse to register a car, if the database does not contain tax payment information. This means that you will not be able to obtain license plates and operate the vehicle legally. In 2023, more than 1,200 cases of suspension of registration were recorded due to non-payment of luxury tax (Federal Tax Service data).
If you discover that the tax was calculated incorrectly (for example, your car is older than 3 years or falls under a benefit), you must submit complaint to the Federal Tax Service with attached documents:
- A copy of the PTS with the date of issue.
- Certificate of disability (if applicable).
- Purchase and sale agreement indicating the real price (if it is below 10 million).
Yes, I’ve already chosen the model|Yes, but I haven’t decided yet|No, my budget is smaller|No, I’m buying a used car-->
Ways to legally reduce luxury tax
The legislation does not provide direct ways to reduce the luxury tax, but there are 4 legal schemes, which reduce the financial burden:
- Buying a car on lease. The tax is paid by the leasing company, and you pay monthly installments with no additional fees. However, after purchasing the vehicle, tax will still have to be paid upon re-registration.
- Registration as a legal entity. Companies can take tax into account as expenses, reducing the taxable base on profits. But this is only relevant for business cars used for commercial purposes.
- Purchase abroad with subsequent import. In some countries (for example, the UAE or Hong Kong), prices for premium cars are lower than in Russia. However, you have to pay customs duties, which may offset the benefits.
- Selecting a model with a price of up to 10 million rubles. For example, instead of Mercedes-Maybach S 680 (RUB 22 million) can be considered Mercedes-Benz S 580 (9.9 million rubles), which is not subject to taxation.
Important: attempts to lower the price in the vehicle title or complete the transaction through dummies are a violation of the law and can lead to fines of up to 100% of the tax amount (Article 198 of the Criminal Code of the Russian Federation). The Federal Tax Service actively monitors such schemes through analysis of market prices and dealer data.
The most reliable way to avoid tax is to buy cars older than 3 years or models with a price of up to 10 million rubles. All other schemes require careful legal elaboration.
FAQ: Frequently asked questions about luxury tax for cars
🔹 Do I need to pay luxury tax if I buy a car from an individual (not from a dealership)?
No, luxury tax is only paid when first registration of a new car at the traffic police department. If you buy a used vehicle (even one costing over 10 million), the tax does not apply.
🔹 How can I find out the manufacturer's recommended price for my car?
The price is in vehicle passport (PTS) in the column "Cost (recommended)". If it is not there, request a certificate from an authorized dealer or RosAccreditation.
🔹 Is it possible to register a car for a relative to avoid tax?
Technically it's possible, but it's illegal evasion scheme. The Federal Tax Service may recognize such a transaction as sham and charge additional tax + a 40% fine. It is better to register the vehicle for a legal entity (if you have a business) or choose a model cheaper than 10 million.
🔹 Which electric vehicles are subject to luxury tax in 2026?
All electric cars cost over 8 million rubles (for other vehicles the threshold is 10 million). For example, Tesla Model S/X, Porsche Taycan, Lucid Air, Audi e-tron GT.
🔹 What to do if the tax is calculated incorrectly?
Need to submit complaint to the Federal Tax Service with evidence (PTS, price certificate, disability documents, etc.). The review period is 30 days. If the Federal Tax Service refuses, you can appeal the decision in court.