Transport tax is a mandatory payment for owners of cars, motorcycles and other equipment. 2020 became special due to the pandemic and changes in legislation that affected payment deadlines and some benefits. If you still haven’t figured out the tax for this period, this article will help clear up all the questions.

Many car owners confuse transport tax with other fees (for example, excise tax or customs duty). Actually it's regional tax, which is regulated by the Tax Code (Articles 357–363) and the laws of the constituent entities of the Russian Federation. In 2020, standard rules were in effect, but due to COVID-19, the Federal Tax Service postponed payment deadlines for individuals - this is an important nuance that many people forget about.

Next, we will look at how the tax is calculated, what rates were in effect in 2020, who is entitled to benefits, and what to do if you missed the payment deadline. We will also answer frequently asked questions: do you need to pay for an unused car, how to challenge the cadastral value, and what to do if you receive a notification with an error.

Who must pay transport tax for 2020?

Transport tax must be paid all registered vehicle owners, except for those who fall under benefits. In 2020, the rules have not changed: tax is charged on:

  • 🚗 Passenger cars (including electric cars and hybrids)
  • 🏍️ Motorcycles and mopeds (if power exceeds 50 cc)
  • 🚛 Trucks and buses
  • 🚜 Self-propelled machines (tractors, combines)
  • ⛵ Boats, yachts and other water vehicles

Tax not credited to:

  • 🚲 Bicycles and electric scooters (if power up to 250 W)
  • 🚣 Rowing boats without motor
  • 🚜 Agricultural equipment registered to farmers
  • 🚑 Special transport (ambulance, fire trucks)

Important: tax is charged not on the driver, but on the owner according to the traffic police. If you sold a car in 2020, but did not deregister it, the tax will come to your name. In this case, you need to urgently contact the traffic police and tax authorities to avoid fines.

📊 Do you pay transport tax yourself or through government services?
On your own at the bank
Through the taxpayer’s personal account
Through State Services
I don't cry (there is a benefit)
I don't know how to pay

How is transport tax calculated for 2020?

The calculation formula is simple: Tax = Engine power (hp) × Regional rate × Number of months of ownership / 12

Example: you have Lada Vesta with engine 106 hp, registered in Moscow region from January 2020. The rate for such cars is 25 rub/hp. Then: 106 × 25 × 12/12 = 2,650 rub.

Please note two key points:

  1. Power is taken from the PTS, and not from the manufacturer's specifications. If the documents indicate power in kW, it must be converted to horsepower (1 kW ≈ 1.36 hp).
  2. Number of months of ownership is considered upon registration. If you bought a car in June 2020, tax will be charged only for 7 months (June–December).

In 2020, the Federal Tax Service began to more actively check power data through the EAISTO system. If the PTS and the traffic police database have different values, the tax can be recalculated retroactively (retroactively) and additional penalties will be charged.

💡

Check the power of your car in the PTS and on the traffic police website (traffic police.rf). If the data differs, contact the MREO for correction before receiving a notification from the tax office.

Transport tax rates by region in 2020

Rates are set laws of the constituent entities of the Russian Federation and may differ by 2–3 times. In 2020, the highest rates were in:

  • 🏙️ Moscow - up to 150 rub/hp for cars more expensive than 3 million rubles.
  • 🌉 St. Petersburg - up to 120 rub/hp for premium cars
  • 🏔️ Republic of Tatarstan — increased rates for foreign cars over 10 years old

Below is a table of rates for popular regions (for passenger cars):

Region Power up to 100 hp 100–150 hp 150–200 hp Over 200 hp
Moscow 12 rub/hp 25 rub/hp 50 rub/hp 150 rub/hp*
Moscow region 10 rub/hp 20 rub/hp 30 rub/hp 75 rub/hp
St. Petersburg 24 rub/hp 40 rub/hp 60 rub/hp 120 rub/hp*
Krasnodar region 7 rub/hp 15 rub/hp 25 rub/hp 50 rub/hp
Republic of Bashkortostan 5 rub/hp 10 rub/hp 20 rub/hp 40 rub/hp

* For cars costing over 3 million rubles. a multiplying factor is applied.

To find out the exact rate for your region, check the law of the subject of the Russian Federation on the official website or through the Federal Tax Service: nalog.ru → Electronic services → Reference information about rates and benefits

Increasing coefficients for expensive cars

In 2020, the following coefficients were in effect for cars costing over 3 million rubles:

- 1.1 - for cars 3–5 million rubles, age up to 3 years;

- 2 - for cars 5–10 million rubles, age up to 5 years;

- 3 - for cars more expensive than 10 million rubles, age up to 10 years.

The list of such cars is published by the Ministry of Industry and Trade annually. For example, in 2020 it included Porsche Cayenne, Mercedes-Benz G-Class and Lexus LX.

Transport tax benefits in 2020

In 2020 there were federal and regional benefits. Federal benefits (Article 358 of the Tax Code of the Russian Federation) apply to:

  • 👵 Veterans of the Great Patriotic War (full exemption)
  • 🦽 Disabled people of groups 1 and 2 (benefits for 1 car with power up to 150 hp)
  • 👨‍👩‍👧‍👦 Large families (50% discount in some regions)
  • 🚜 Owners of agricultural machinery (if it is used for its intended purpose)

Regional benefits vary. For example:

  • 🏛️ B Moscow pensioners are exempt from tax on 1 car with a capacity of up to 200 hp.
  • 🌊 B Crimea benefit for car owners over 10 years old (70% discount).
  • 🏭 B Chelyabinsk region owners don't pay tax GAZelle and UAZ over 7 years old.

How to apply for a benefit?

  1. Collect documents (passport, PTS, beneficiary ID).
  2. Submit an application to the tax office (in person, through the MFC or online at nalog.ru).
  3. Wait for a decision (usually 10–30 days).

📄 Passport of a citizen of the Russian Federation

📄 Vehicle Registration Certificate (TCC)

📄 PTS (or extract from the Unified State Register of Real Estate)

📄 Document confirming the benefit (veteran’s ID, disability certificate, etc.)

-->

⚠️ Attention! If you have not submitted an application for the benefit before April 1, 2021, the tax office will charge the tax in full. The overpayment can only be returned through court or re-applying with evidence.

Deadlines for payment of transport tax for 2020

For individuals in 2020 the payment deadline was postponed from December 1 to March 1, 2021 due to the pandemic (Government Decree No. 409 of 04/02/2020). This means that:

  • 📅 The notification (receipt) should have arrived before November 1, 2020, but many received it later.
  • 💳 Tax had to be paid before March 1, 2021 no penalty.
  • ⏳ If you missed the deadline, penalties will be charged from March 2, 2021 (0.03% for each day of delay).

For legal entities The dates have not changed:

  • 📊 Advance payments - up to April 30, July 31, October 31, 2020.
  • 💰 Final payment - up to February 1, 2021.

If you did not receive a notice, this does not exempt you from paying! By law, the taxpayer is required to independently calculate the tax and pay it. You can check your debt:

  1. On the Federal Tax Service website: nalog.ru → Find out your debt
  2. Through State Services: Tax debt → Transport tax
  3. In banking applications (Sberbank Online, Tinkoff, etc.).
💡

Even if you did not receive a notice, the tax office may charge late fees. Check your debt yourself at least once a year!

What to do if you receive a notification with an error?

Errors in notifications are common. Typical problems:

  • 🔢 Incorrect engine power (for example, in the PTS 120 hp, and in the notification 150 hp).
  • 🚗 Tax calculation for a sold car.
  • 💰 Unaccounted benefit.
  • 📅 Incorrect ownership period.

Algorithm of actions:

  1. Check the data in the PTS, STS and on the traffic police website.
  2. Compare with the notification from the Federal Tax Service.
  3. If the error is confirmed, submit updated declaration (3-NDFL) or complaint to the tax office.

The easiest way for individuals to apply is through Taxpayer personal account: nalog.ru → Report an error in a notification

⚠️ Attention! If you ignore an erroneous notification, the tax office may forcefully write off the money through the court or bailiffs. It will be more difficult to challenge this!

The period for consideration of a complaint is up to 30 days. If the tax office refuses to correct the error, go to court. Practice shows that in 80% of cases, courts side with car owners if there is documentary evidence.

Fines and penalties for non-payment of transport tax

If you do not pay tax on time, the tax office will charge:

  • 💸 Penalty — 0.03% of the debt amount for each day of delay (from March 2, 2021).
  • 📜 Fine — 20% of the unpaid amount (if the tax office proves intent).
  • 🚔 Forced collection - through the court or bailiffs (they can seize an account or property).

Example: you had to pay 5,000 rub. until March 1, 2021, but paid only on June 1, 2021. The penalties will be: 5,000 × 0.03% × 92 days ≈ 138 rub.

If the debt exceeds 3,000 rub., the tax office may prohibit traveling abroad. Check yourself on the FSSP website: fssprus.ru → Data bank of enforcement proceedings

How to reduce fines?

  • 📉 Pay the debt before the trial - penalties will stop accruing.
  • 📄 Provide evidence of a valid reason (illness, business trip).
  • 🤝 Agree on installments (if the amount is more 50,000 rub.).
💡

If you have a transport tax debt, pay it through the Federal Tax Service service with the note “Voluntary repayment”. In this case, the fine may be reduced or cancelled.

FAQ: Frequently asked questions about transport tax for 2020

Do I need to pay transport tax if the car is not running?

Yes, the tax is calculated regardless of the technical condition of the car. The exception is if the car deregistered to the traffic police (disposed of or sold). If you have not deregistered the car, tax will be charged as long as it is registered in your name.

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

No, but you can suspend your tax accrual. To do this, you need to provide the tax office police certificate about initiating a criminal case on the fact of theft. The tax will stop accruing from the month of the theft, but after the car is returned you will have to pay again.

How do I pay tax if I sold my car in 2020?

The tax is calculated in proportion to the months of ownership. For example, if you sold a car in June 2020, you will only pay for 6 months. If the tax office has assessed the amount for a full year, submit a clarifying return with the purchase and sale agreement attached.

Can I pay my 2020 tax now (in 2026)?

Yes, but the amount of the debt will be charged penalties for each day of delay. We recommend paying off the debt as soon as possible to avoid litigation. Check the current amount on the Federal Tax Service website or through State Services.

Which cars are not subject to transport tax?

The full list of exempt vehicles is given in Art. 358 Tax Code of the Russian Federation. Among them:

  • 🚜 Tractors and combines (if used in agriculture)
  • 🚑 Ambulances and fire departments
  • 🚤 Fishing vessels (if they are not used for personal purposes)
  • 🚲 Electric scooters and bicycles (if the power is up to 250 W)