List of cars subject to luxury tax in 2021

2024 Author: James Gerald | [email protected]. Last modified: 2023-12-17 14:00

There were reports in the media about the update of the list of cars that will have to pay an increased luxury tax in 2021. According to official data, it increased by 87 positions. Some manufacturers have left the Russian market, and there are those who have entered the register from the Ministry of Industry and Trade due to the rise in prices.

Clarification of the question

A detailed explanation can be found on the official website of the Federal Tax Service. Since the introduction of amendments to the RF Tax Code (for this purpose, Federal Law No. 214 was adopted 4 years ago), all cars of significant value have been divided into 4 price segments. Formally, this meant the emergence of a new type of taxation, popularly called the "luxury tax".

In March of this year, the media reported that the Ministry of Industry and Trade was expanding the list of cars subject to luxury tax in 2021. This is an annual mandatory procedure, during which expensive cars worth over 3 million rubles are divided into 4 categories according to price category and age. The rate of the increased tax on transport depends on which of the divisions of the long list of the owner's vehicle.

The list is formed according to standard principles:

1. Despite the indignation at the inclusion in the list of car models that were recently considered budgetary, the selection criterion is not the manufacturer, but the age and average market value.
2. The relevant ministry is not interested in the price at which the owner got the vehicle: there is an established price on the market.
3. The list of cars subject to luxury tax in 2021, released in March, is based on value derived from detailed analysis of the automotive market. The base is taken into account, and not the specific price of each version from the list.
4. The register from the Ministry of Industry and Trade includes only imported vehicles. Domestic models are not subject to a higher coefficient.

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In 2021, the payment of the transport tax for the last year is made according to the list published in February 2020. The new list from the Ministry of Industry and Trade will be relevant when calculating taxes for the current period. When entering the list, only cars are taken into account that the average Russian cannot afford. Hence the etymology of the figurative folk name.

This list looks like this:

• Honda CV-R;
• Hyundai Palisade;
• Hyundai Santa Fe;
• Kia Mohave;
• Kia Sorento;
• Toyota Fortuner 2.7 AT;
• Toyota Fortuner 2.8 TD AT;
• Jeep Compass;
• Mini Countryman JCW;
• Mini Clubman JCW;
• Skoda Kodiaq 2.0 TDI DSG 4x4 Scout, Sportline, Laurin & Klement;
• Skoda Superb liftback 2.0 TSI DSG Sportline, Laurin & Klement;
• Skoda Superb liftback 2.0 TSI DSG 4x4 Style;
• Skoda Superb station wagon 2.0 TSI;
• Skoda Superb station wagon;
• Subaru Forester.

Formation of the list and determination of the coefficient

They take place in accordance with Order No. 316 issued in February 2014. For seven years, the compilation principle has not changed - all vehicles falling under the price category are taken into account. Commenting on the publication of a new list of cars subject to luxury tax in 2021, the relevant department reported that they used only objective information (the recommended retail value from the manufacturer, officially presented by him or his authorized representatives).

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The expansion of the list of objects subject to luxury tax is caused by objective factors:

• pandemic;
• inflation;
• rise in the cost of customs clearance;
• higher prices by the issuing company.

The increased transport tax is paid by 4 categories of car owners. Let's consider them in more detail.

Odds 1, 1

Paid for a vehicle not older than 3 years, not more than 5 million and not less than 3 million in national currency. The hit of some previously not included models was caused not by the search for new objects for tax exemption, but by the increase in market value. There are 635 models in the updated list. It was noted that earlier budget models from KIA, Skoda and Toyota appeared in the new list.

Double factor

The list has increased from more than 400 models to 520. Last year 38 models were added to it, there are also new additions. This is a vehicle with a cost of over 5,000,000 rubles, with a service life of no more than five years.

Multiply by three

A triple taxation rate is established for the third and fourth categories. The third includes cars worth from 10 to 15 million in national currency, which have been in operation for no more than 10 years from the date of release. There are 131 types of cars in this list, and in the fourth, with a cost of over 15 million, there are already 101 varieties.

The FTS informs about the need to keep a standard calculation of the amount to be paid: the tax base is multiplied by the tax rate, and then by the multiplying coefficient. Owners of domestic cars do not need to make such calculations.

But those who have a relatively new vehicle, at a cost close to three million at the time of purchase, need to check if their favorite car has appeared on the list from the Ministry of Industry and Trade, which is supposed to introduce a double coefficient. It is not a separate type of taxation, but it increases the amount of transport tax for drivers of expensive cars.

Outcomes

The Ministry of Industry and Trade has published an annual list of cars that are subject to luxury tax:

1. The profile department did not aim to increase the number of items of the increased transport tax.
2. The market value indicated by the manufacturer or his authorized representative is taken into account.
3. There are several hundred cars in each category, and only those that cost more than 15 million rubles, 101 brands.
4. In 2021, there are more than 1.5 thousand items in the list of vehicles subject to luxury tax payment.