Транспортный налог обязаны выплачивать как физические, так и юридические лица, на которые зарегистрирован автомобиль. Налог привязан к мощности автомобиля, поэтому сумма для разных категорий отличается. Транспортный налог платится в региональную казну: в разных областях и субъектах страны действуют и разные коэффициенты, а также льготы по освобождению от налога. Какие категории граждан в 2020 году могут не платить транспортный налог?
Федеральные льготники
Водители, имеющие автотранспорт мощностью до 70 л. с., не платят транспортный налог. От транспортного налога освобождены легковые автомобили, которые выданы инвалидам через органы соцзащиты (мощность такого ТС не должна превышать 100 лошадиных сил). Также от налога освобождается сельскохозяйственная техника — тракторы, молоковозы, комбайны, машины для перевозки и внесения удобрений и ветеринарной службы. Транспортный налог не платят герои Советского Союза, инвалиды боевых действий и ВОВ, ветераны труда, пострадавшие от радиации и облучения в связи с авариями или ядерными испытаниями, а также инвалиды 1-й и 2-й группы (но только за одно транспортное средство). Также государство может в индивидуальном порядке снизить налог владельцам машин, доход которых не превышает прожиточный минимум.
Региональные льготники
Для многих категорий граждан сумма налога снижается или отменяется уже региональными властями. Это касается и пенсионеров. В одних городах пенсионеры полностью освобождены от уплаты транспортного налога, в других — граждане платят половину суммы сбора или получают скидку. Налоговики учитывают мощность двигателя автомобиля и рассчитывают льготную сумму налога.
В Москве, например, как и в ряде других регионов страны, на освобождение от уплаты налога на транспорт может рассчитывать один из родителей ребенка-инвалида. В многодетных семьях с тремя и более детьми льгота на транспортный налог предоставляется одному из родителей, но только на одно транспортное средство. Пользоваться льготой можно до достижения одного из детей совершеннолетия. От налога также в зависимости от региона освобождаются матери-одиночки.
Транспортный налог не платится за автомобили, которые используют службы защиты граждан: полиция, скорая помощь и МЧС. А также дорожно-ремонтные службы. От транспортного налога в регионах также могут освободить организации, которые обслуживают детсады, школы, перевозят пассажиров общественным транспортом (но не такси), помогают инвалидам на некоммерческой основе. Если автомобиль организации не облагается транспортным налогом, его владелец должен заявить о своем праве. Льгота выдается либо на один, либо на три года и обновляется после окончания срока действия.
Фото: Сергей Киселев / АГН «Москва»
Владельцы угнанных машин
Федеральным законом от налогообложения транспортных средств освобождаются автомобили, находящиеся в розыске в связи с их угоном. Освобождение действует с месяца начала розыска машины до месяца ее возврата владельцу. Факт кражи транспортного средства подтверждается предоставлением в налоговую службу документа из МВД. Если машину смогли найти, то полиция сообщает об этом в ФНС и уплата транспортного налога возобновляется.
Владельцы электрокаров
Транспортный налог для электромобилей отменен не везде. На данный момент есть льготы только в ряде регионов. В Москве (с ноября 2019 года и до 2024 года) и Московской области владельцы электрических машин полностью освобождены от транспортного налога.
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Выбрать сервисТакая же норма действует в Калуге и Калужской области, Кемеровской, Липецкой, Амурской, Иркутской областях, Кабардино-Балкарской Республике, а также в Санкт-Петербурге, Калининградской и Тюменской областях при условии, что мощность электродвигателя меньше или равна 150 лошадиным силам, а также в Курской области, если мощность электрокара не превышает 200 лошадиных сил. Эти льготы касаются только электрических транспортных средств, оснащенных исключительно электродвигателем, владельцы гибридных машин под данную категорию не попадают.
Владельцы машин на газу
С 1 января 2020 года в Ростовской области владельцев газомоторной техники на природном газе полностью освобождены от уплаты транспортного налога. В Белгородской, Свердловской, Иркутской областях, Коми и Камчатском крае транспортный налог для машин на метане снизили в два раза.
Кроме того, преференции для владельцев автотранспорта на природном газе действуют в Ленинградской области, Санкт-Петербурге, Владимирской, Калининградской, Кировской, Калужской, Костромской, Кемеровской, Нижегородской, Курганской, Новосибирской, Сахалинской, Смоленской, Челябинской, Ярославской областях, а также в Забайкальском крае, Чувашии, Ханты-Мансийском автономном округе, Адыгее и Башкортостане.
Фото: Олег Лозовой / РБК
Кто не платит налог на транспорт
Все владельцы автомобилей обязаны ежегодно платить специальный сбор. Размер налога зависит от мощности транспортного средства (ТС). Полученные деньги поступают в бюджет региона. Водителям полезно знать, кто освобождается от уплаты транспортного налога. Куда обратиться, как правильно оформить документы на получение льготы.
Что такое транспортный налог
Размер ставки регулирует законодательство региона. Транспортный налог – взнос владельца ТС в местный бюджет. Эти средства предназначены для поддержания в порядке дорожной инфраструктуры. Перечень лиц, имеющих право на льготы, определяют федеральные законы и решения региональных властей.
Согласно п.1 ст.358 Налогового кодекса РФ (НК РФ), сборы должны платить частные лица и организации, использующие:
- любые виды автомобилей;
- мотороллеры и мотоциклы;
- автобусы;
- воздушный транспорт – самолеты, вертолеты;
- снегоходы и мотосани;
- водные суда – катера, моторные лодки, яхты.
Кто освобождается от налога на автомобиль
Владельцы должны знать, что привилегии действуют только в отношении одного из видов транспорта, которые у них в распоряжении. Если человек имеет автомобиль и яхту, то на второе средство льгота не действует, сбор нужно платить в полном объеме.
Существует два вида преференций по транспортному налогу:
- Федеральные. Право на освобождение от сборов оговаривает п. 2 ст. 358 НК РФ.
- Региональные. Льготную категорию граждан устанавливают местные власти.
Владельцы ТС, которые не являются объектами налогообложения
К федеральным льготникам, имеющим транспортные средства, относят юридических и физических лиц. Преференции по налогу им гарантированы п. 2 статьи 358 НК РФ.
Согласно закону, от дорожных сборов освобождены следующие виды транспортных средств:
- Легковые автомобили, которые выданы инвалидам через органы соцзащиты. Мощность ТС – до 100 лошадиных сил (л. с.).
- Промысловые суда (речные или морские).
- Лодки весельные или моторные с двигателем до 5 л. с.
- Воздушные или водные суда, которые занимаются перевозкой грузов и пассажиров или принадлежат медицинским службам.
- Автомобили, которые угнаны, находятся в розыске, если есть подтверждение документами.
- Сельскохозяйственные ТС – трактора, комбайны, молоковозы, машины для перевозки и внесения удобрений и ветеринарной службы.
- Водные средства передвижения, которые внесены в международный реестр судов.
Региональные льготники
Местные власти самостоятельно устанавливают, кто имеет право не платить транспортный налог. Это могут быть частные лица и организации. Точную информацию дадут сотрудники местного отделения инспекции Федеральной налоговой службы (ИФНС).
Льготная категория граждан:
- Ветераны ВОВ и труда.
- Герои СССР и России.
- Многодетные семьи, опекуны и родители детей-инвалидов.
- Инвалиды, участники ВОВ и боевых действий.
- Лица, получившие Орден Славы (уточняют степени).
- Участники ликвидации техногенных катастроф, связанных с радиацией.
- Инвалиды 1, 2 группы.
- Граждане, имеющие лучевую болезнь как результат испытаний ядерного оружия.
- Узники концентрационных лагерей в период войны.
- Водители, имеющие автотранспорт мощностью до 70 л. с.
- Отдельные категории пенсионеров.
От транспортного налога могут освободить организации, которые:
- Обслуживают детсады, школы.
- Перевозят пассажиров общественным транспортом.
- Помогают инвалидам на некоммерческой основе.
- Используют служебный транспорт для выполнения функций государственными должностными лицами.
- Производят строительно-дорожные работы.
11 категорий водителей, освобожденных от уплаты транспортного налога в Москве
Согласно ст. 4 закона №33 от 09.07.08, 100% льготы имеют следующие жители столицы:
- Герои СССР и России.
- Граждане, которые награждены орденом Славы трех степеней.
- Ветераны, инвалиды ВОВ и боевых действий.
- Резиденты особой московской экономической зоны.
- Лица, имеющие инвалидность 1, 2 группы.
- Граждане, у которых мощность автомашины до 70 лошадиных сил.
- Несовершеннолетние узники концлагерей в период Второй мировой войны.
- Физические лица, которые подверглись действию радиации на ЧАЭС, перенесли лучевую болезнь.
- Родители, опекуны, усыновители, у которых дети-инвалиды с детства или многодетная семья.
- Граждане, которые имеют ТС, оснащенные электрическими двигателями.
- Юридические лица, которые оказывают услуги по перевозке пассажирским транспортом, за исключением такси.
Документы в ИФНС на получение льготы
Если, автомобиль или другое ТС не облагается транспортным налогом, его владелец должен заявить о своем праве. Льготу предоставляют на 3 года. После окончания срока необходимо снова подать заявку в ИФНС и представить пакет документов. Ее сотрудники примут решение в течение 10–30 дней. Если есть основания, то транспортный налог пересчитают.
Льготник пишет заявление в двух экземплярах на специальном бланке, где указаны сведения:
- Информация о ТС, которое следует освободить от уплаты сбора.
- Данные заявителя.
- Основания, по которым налог на транспортное средство платить не нужно.
К заявлению необходимо приложить пакет документов:
- Паспорт гражданина РФ.
- Водительское удостоверение.
- ИНН.
- Паспорт транспортного средства.
- Документы, подтверждающие право на льготу.
- Свидетельство о постановке ТС на учет.
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В нескольких регионах отменили налог на электромобили
МОСКВА, 8 апреля, ФедералПресс. Эксперты рассказали, кто в нынешнем году не будет платить транспортный налог. Был составлен полный список категорий граждан.
Специалисты сообщил, что есть несколько категорий граждан, которые освобождены от уплаты транспортного налога. В 2020 году могут не платить в первую очередь федеральные льготники. Однако мощность автомобиля не должна превышать 100 лошадиных сил. От оплаты налога освобождается и сельхозтехника.
От платы также освобождены герои Советского Союза, инвалиды боевых действий и ВОВ, ветераны труда, пострадавшие от радиации и облучения в связи с авариями или ядерными испытаниями, а также инвалиды 1-й и 2-й группы. Индивидуально государство может понизить налог владельцам машин, у которых доход не превышает МРОТ.
Льготы есть и отдельно в каждом регионе. В некоторых налог могут не платить пенсионеры. В ряде областей на освобождение от уплаты налога на транспорт может рассчитывать один из родителей ребенка-инвалида. Есть скидки и многодетным семьям.
За автомобили, которые используют службы защиты граждан и дорожно-ремонтантные службы, также не платится налог. Освободить от этой обязанности могут и организации, которые обслуживают детсады, школы, перевозят пассажиров общественным транспортом, помогают инвалидам на некоммерческой основе.
Кроме этого известно, что в нескольких регионах с недавнего времени отменили налог на электромобили, пишет primpress.
«ФедералПресс» напоминает, что перевозчиков Челябинской области освободили от транспортного налога.
Фото: ФедералПресс / Полина Зиновьева
Кто получает льготы на транспортный налог в 2020
Проблема транспортного налога актуальна для каждого собственника автомобиля. В 2020 году получат льготы на него или даже будут освобождены от его несения следующие категории граждан.
Лица с ограниченными возможностями
Снижение бремени налогообложения для них предусмотрено в каждом субъекте России, но окончательный его размер зависит от экономического благосостояния района. Зачастую 100% льготу получают инвалиды 1-3 группы при соблюдении условий по мощности машины. Если вы относитесь к данной категории и владеете ТС, не подпадающим под установленные условия, то вам придется платить транспортный налог на общих основаниях.
Примеры регионов, имеющих 100% послабления для данных граждан:
| Субъект | 1 группа | 2 группа | 3 группа | Условия для получения скидки |
| Москва | + | + | — | До 200 л.с. |
| Московская обл. | + | + | 50% | До 150 л.с. |
| Санкт-Петербург | + | + | + | До 150 л.с. |
| Воронежская обл. | + | + | + | До 120 л.с. |
| Новосибирская обл. | 80% | 80% | 80% | До 150 л.с. |
| Липецкая обл. | + | + | + | Только на 1 ТС |
Родители
К ним относятся люди, в семьях которых трое и более детей, а также ухаживающие за ребенком с ограниченными возможностями. В некоторых районах право на льготу имеют матери-одиночки.
Окончательный размер послабления зависит от конкретного субъекта страны. В Москве это 100%, но только по 1 ТС у 1 родителя (для многодетных семей) или на машину мощностью до 200 л.с. (если в семье воспитывается ребенок с ограниченными возможностями).
Герои
Не несут бремя уплаты транспортного налога следующие граждане:
- ветераны и инвалиды боевых действий;
- лица, имеющие орден Славы;
- герои СССР и РФ;
- узники концлагерей;
- лица, подвергшиеся воздействию радиации из-за катастроф, а также ликвидаторы аварий.
Владельцы электрокаров
Льготу могут получить только собственники электрокаров. Если же вы владеете ТС с гибридным двигателем, то послабление вам не предоставляется.
В Москве владельцы электрокаров не будут платить налог до 2024 года. Подобные меры имеют место в Калужском и Кемеровском регионах и в Санкт-Петербурге (в последнем если мощность электрокара не превышает 150 л.с.).
Владельцы газомоторных транспортных средств
Данная скидка существует в избранных частях страны. В Ростовском регионе налог не платят собственники ТС на природном газе, в Белгородской, Свердловской, Иркутской областях, Коми и Камчатском крае он уменьшен на 50% для транспорта на метане.
Пенсионеры
В некоторых районах РФ также действуют специальные условия для пенсионеров. В Ленинградской области они полностью освобождены от уплаты, во Владимирской — для них действует скидка 25%, а в Дагестане ее размер достигает 50%.
Послабления для поддержанных машин
В России для автовладельцев транспорта, срок эксплуатации которого превышает определенный период, существует освобождение от уплаты транспортного налога.
Например, для лиц в Воронежском регионе, имеющих ТС с мощностью до 100 л.с. и с момента выпуска которых прошло более 25 лет, действует скидка 100%.
Оцените статью: Поделитесь с друзьями!90000 All you need to know about public transport in Moscow / News / Moscow City Web Site 90001 90002 90003 Road from the airport 90004 90005 90006 Today four major airports welcome tourists: Domodedovo, Sheremetyevo, Vnukovo and Ramenskoye (Zhukovsky). The easiest way to get to the Moscow airport hub (Vnukovo, Domodedovo, Sheremetyevo) and back is to take a comfortable Aeroexpress train. The high-speed trains run between Sheremetyevo and Belorussky railway station, between Domodedovo and Paveletsky railway station, and between Vnukovo and Kievsky railway station.Travel time is about 30-47 minutes depending on the route. Tickets cost 500 roubles and can be purchased at ticket windows, ticket machines and at turnstiles. If you buy a ticket at the company’s website or with the mobile app, the cost is 420 roubles. Also you can take regular trains and buses or express buses: from Rechnoy Vokzal (Line 2) and Planernaya (Line 7) metro stations to Sheremetyevo; from Domodevoskaya (Line 2) to Domodedovo, and from Salaryevo, Troparyovo and Yugo-Zapadnaya metro stations (Line 1) to Vnukovo.Passengers can get to the newest airport — Ramenskoye — from Vykhino or Kotelniki metro stations (Line 7). 90007 90006 You can also take a taxi from the airport to your hotel by calling from a special stand at the airport or by downloading the app. Cars arrive in 10-15 minutes. The trip costs 1,100 roubles minimum. 90007 90006 90011 90007 90002 90003 Railway 90004 90005 90006 Moscow has nine railway stations for departures to other Russian cities and some other countries. Almost all of them are situated near the Circle Line metro stations.The exceptions are Rizhsky and Savyolovsky railway stations. Three railway stations — Kazansky, Leningradsky and Yaroslavsky — are situated next to each other on Komsomolskaya Square, near Kalanshevskaya station where suburban trains from three different routes — Kursky, Byelorussky and Rizhsky — stop. This makes Komsomolskaya Square the main railway transportation hub in Moscow. Also, the suburban commuter system is well-developed in the city. Trains to many city districts and to destinations in the Moscow Region depart from all the railway stations regularly.There are over 100 railway stations in Moscow. 90007 90006 90020 90007 90002 90003 Riverboat stations 90004 90005 90006 Passengers can depart for a cruise to Astrakhan or St Petersburg from the Northern and Southern Riverboat Stations. Also, riverboat buses ply the Moskva River. You can find information on fares and the various departure piers on the company’s website. 90007 90002 90003 Transit as tourism: Marvelling at the metro 90004 90005 90006 The quickest way to get around Moscow is by metro.Today the Moscow metro has 12 lines and 206 stations. It is possible to reach almost any place, event or sports complex in the city on the metro. The metro’s operating hours are 5.30 am-1 am, 7 days a week. The last train departs from the end stations at 1.03am. 90007 90006 The metro is not only the easiest and most popular mode of transit but also a unique underground museum, with 12 metro stations listed as cultural heritage sites. 90007 90006 While walking around the city, tourists can view some of the most beautiful stations in the world: Mayakovskaya, Komsomolskaya, Kievskaya, Ploshchad Revolyutsiyi and Novoslobodskaya, decorated with frescoes, stained glass panels, mosaics, stucco and statues.Columns and walls are faced with marble which makes the stations look like ceremonial halls. For their beauty they can only be rivalled by Arbatskaya on the Blue Line (Line 3), Oktyabrskaya, Belorusskaya and Novokuznetskaya. 90007 90006 Vorobyovy Gory metro station, located above the river, offers tourists a panoramic view of the city and exotic exhibitions. There is also Vystavochnaya metro station with its gallery, and Troparyovo metro station with its unusual glass garden. Several stations feature ancient fossils several million years old.90007 90040 90041 90042 90043 90007 90002 90003 Moscow Central Circle 90004 90005 90006 Last autumn, the Moscow Central Circle (MCC) — a 54 kilometres long railway — opened to passengers. It eased the burden on central stations and provided pedestrian access to many city sights. Transferring from the MCC to the metro and back is free during first 90 minutes of the trip, and the MCC has become almost like another metro line for passengers. Trains on the circle line run both directions every 5-10 minutes.Most announcements are made both in English and Russian. Remember that the MCC closes for the day earlier than the metro. 90007 90006 90052 90007 90002 90003 Monorail 90004 90005 90006 In Moscow you can also use the monorail line, which runs 8 am-8.05pm every day. Trains run every 30 minutes. You can catch the monorail from VDNKh, Fonvizinskaya and Timiryazevskaya metro stations. 90007 90006 Passengers ride in unusual carriages that move along a single wide rail elevated above the ground on pillars.The train passes many Moscow sights: Worker and Kolkhoz Woman monument, VDNKh main entrance, Museum of Cosmonautics and Ostankino Tower. Lots of people ride the monorail for sightseeing. 90007 90006 90063 90007 90002 90003 Surface public transport 90004 90005 90006 You can also use surface public transport to get to your destination in comfort. Trams, buses and trolleybuses are convenient for residents and tourists. Almost all of the routes pass a metro or railway station. 90007 90006 Muscovites consider the tram to be one of the most romantic forms of transit.The most famous route is Route A, nicknamed «Annushka» (little Anna). It runs from Kaluzhskaya Square to Chistye Prudy metro station. 90007 90006 Route 39 is considered to be the most beautiful tram line. It begins near Chistye Prudy and runs along the Boulevard Ring with many old houses and estates of the historic centre. Passengers can see the St. Daniel Monastery and the Donskoy Monastery as well as Stalin-era buildings on Leninsky and Lomonosovsky Prospects. The route ends at Universitet metro station, near MSU’s main building.90007 90006 Route 17 is one of the fastest and most popular with Muscovites. It runs from Ostankino Park past VDNKh and Babushkinskaya metro station to the Medvedkovo District. Vityaz M low-floor trams hit the route in spring. They run every 4-5 minutes. 90007 90006 Buses can get you to any point in the city. Moscow has more than 680 bus routes, and there are 17 main routes that connect various districts with the city centre. Most of them pass through the transportation hub near Kitai-Gorod station which allows passengers to easily change lines.90007 90006 90080 90007 90002 90003 How to pay for the trip 90004 90005 90006 Tourists can get a multi-fare pass, known as the Unified Travelcard, with unlimited trips for 24 hours, three days or a week, which can be used on surface transport, the metro, MCC and monorail. The prices are 210, 400 and 800 roubles respectively. Most Muscovites use the Troika card which costs 50 roubles. One trip at the «Koshelek» rate on any type of transport costs 35 roubles, and 54 roubles for passengers who transfer from the metro to surface transport or back (if done during the first 90 minutes).Aeroexpress, suburban trains and river transport have their own tariff systems. 90007 90006 Read about how to get around the city at night in our special feature. 90007 .90000 Land Tax in Russia | Russian Tax Guide 90001 90002 90003 The following article is an excerpt from Awara Russian Tax Guide, the first comprehensive book offering a full overview of all Russian taxation laws and rules. Awara Russian Tax Guide provides insight into the general framework of the Russian tax laws, the Tax Code and its principles. It describes the general rules of the Tax Code Part I and each type of tax and tax regime of Tax Code Part II, among them: Profit Tax, VAT, Personal Income Tax, Property Tax, Employer’s Social Contributions.The book also covers the now so important case law and taxation principles set by court precedents. 90004 90005 90002 90005 90002 Open full contents of Awara Russian Tax Guide 90005 90002 The land tax is a local tax regulated by Chapter 31 of the Tax Code. 90005 90012 90013 Taxpayers 90014 90015 90002 Taxpayers of the land tax are organizations and individuals, who own land or enjoy right of inheritable lifelong possession, or right of permanent (perpetual) use. 90005 90002 Exemptions in form of reduced tax rates are established in relation to some socially protected categories of people such as disabled persons (article 391 (5).Some organizations are totally exempt from the land tax. (Art.395) among them are residents of special economic zones (for a limited period) and religious organizations. Some additional exemptions to the tax may be set in local regulations (article 387 (2)). 90005 90002 Certain types of land are exempt from the tax, such are: 90005 90002 (i) land on which objects of cultural and historical heritage are located 90005 90002 (ii) land held by defense, security and customs authorities 90005 90002 (iii) land officially recognized as forest 90005 90002 (iv) land under state-owned water basins (with some exceptions) 90005 90002 (v) land which can not be freely traded or inherited due to restrictions in the law.(In Russian jurisprudence this is referred to as «land withdrawn from civil law circulation»). 90005 90012 90013 Tax Base 90014 90015 90002 The tax base is the cadastral value of the land. This value is determined in accordance with the Russian Land Code (art. 66) and the Law «On state immovable property cadaster» of 24July 2007. 90005 90002 The cadastral value is calculated as a result of either a state cadastral value or an independent land valuation (Land Code Article 66). 90005 90002 In a decision of 2011 the Constitutional Court (N 281-О-О) ruled that for determining the market value of land, the cadastral value is set as a percentage of the market value.90005 90002 The Supreme Commercial Court (No. 913/11 of 28.06.2011) stated that that if a taxpayer does not agree with the cadastral valuation of the land then the taxpayer may consider initiating an independent evaluation of the land. In that case the cadastral value will be equal to the value of the independent evaluation (an official independent valuation report of the land has to be issued). The court clarified that in the case when cadastral value would be significantly higher than the valuation arrived at by independent appraisal then the cadastral value may indeed be changed.However, the change has to be entered into the cadastral register. Other court practice supports this trend. (For example, Federal Commercial Court in the Volga-Vyatka Region No. А29-9636 / 2010 of 11.10.2011; Federal Commercial Court in the East-Siberian Region No. А74-300 / 2011 of 08.09.2011; Federal Commercial Court in the Volga Region No. А55-24797 / 2010 оf 04.10.2011; Federal Commercial Court in the Ural Federal District No. Ф09-7091 / 11 of 03.11.2011). 90005 90002 In addition to the cadastral value and market value, there is also the concept of ‘normative value of land.’This value is determined annual by the relevant regional government and includes considerations as to the quality and location of the land as well as economic payback. The method for determining the normative value has been set by Government decree (No. 319 «On the procedure for determining land normative price» of 15.03.1997). 90005 90002 As noted in ruling N 54 of the Plenum of the Supreme Arbitration Court of Russia, if the cadastral value of a land is not established, then the normative price of a land is applied for tax purposes.90005 90002 Organizations and individual entrepreneurs have the obligation to calculate the tax base, submit tax returns and pay the taxes on their own initiative, whereas in regards to individuals the tax office must issue a tax assessment note and demand payment. 90005 90002 The tax is paid annually, with quarterly advance payments (articles 393 and 396 of Tax Code). 90005 90012 90013 Tax Rates 90014 90015 90002 Maximum rates are established by the Tax Code (article 394). Local authorities may set any rates for different kinds of land within these limits.90005 90002 A special tax rate of 0.3% is established for the following types of land (art. 394): 90005 90002 a) Land reserved for agriculture and farming 90005 90002 b) Land granted for the purposes of private subsidiary farming, horticulture, gardening , or live-stock breeding 90005 90002 c) Land for housing and engineering infrastructure for municipal services. 90005 90002 Other land is taxed at the general rate 1.5%. 90005 90012 90013 Land Tax in Moscow and St Petersburg 90014 90015 90002 The Moscow law «On Land Tax» of 24.11.2004 sets out some specific rules. For instance, individuals (except individual entrepreneurs) are not required to make advance payments. It provides a lower rate for lands used for housing (0.1%). Some other exemptions are also provided for, including for land used by governmental and scientific institutions. 90005 90002 The St Petersburg law «On Land Tax» of 23.11.2012 does not require individuals to make any advance payments. The tax rate for agricultural land is 0.3% of cadastral value, while the tax rate for land for housing and residential properties is set at 0,01%; and 0.042% for land for subsistence farming. 90005 90002 Open full contents of Awara Russian Tax Guide 90005.90000 Metro, Buses, Trolleybuses and Trams in Moscow ✮ Urban Transportation in Russia 2019h 90001 90002 This section provides information on the Moscow metro (map, ticket purchase and navigation), basic information about the ground public transport, as well as tips on how to use it. 90003 90004 90005 Moscow Subway (METRO) 90006 90007 90002 90005 Moscow Subway (or Metro) 90006 is a key part of the city’s public transport system. It`s the easiest and the fastest way to move around Moscow. 14 lines with 215 stations connect all the parts of the City.90003 90012 Key info about Moscow Metro: 90013 90014 90015 90005 Open hours 90006: from 5:30 AM till 1:00 AM. 90018 90015 90005 A ticket price for one journey 90006 is 55 rubles (90005 ~ 0,8 euros 90006) 90018 90015 90026 Tickets are 90027 90005 valid for all the stations in any direction 90006. 90018 90015 90005 You can buy tickets 90006 at ticket counters or at self-service terminals. 90018 90015 90005 Free Wi-Fi 90006 is avalable in all the Moscow metro cabs. 90018 90015 Most 90005 railway stations 90006, including all three stations that service high-speed Aeroexpress trains (Kievsky, Paveletsky and Belorussky) are located near the stations of Koltsevaya line.90018 90043 90002 READ MORE about Metro 90003 90012 Moscow Metro map 90013 90002 90049 90049 90003 90012 90005 Official mobile app of the Moscow Metro 90006 90013 90002 An official Moscow Metro mobile appliation can help you to build your route, plan a journey time and navigate easier in Metro. Moreover it informs you about all the reparation works and other situations which can affect the trains circulation. 90003 90002 More handy mobile apps 90003 90004 90005 ABOVE-GROUND MOSCOW PUBLIC TRANSPORTATION 90006 90007 90012 Key info about Moscow public transport: 90013 90014 90015 90005 A ticket price for one journey 90006 is 55 rubles (90005 ~ 0,8 euros 90006) 90018 90015 90005 You can buy tickets 90006 at a driver, at self-service kiosks, installed at some bus stops and at Metro ticket counters.90018 90015 90005 Tickets are valid 90006 for busses, trolleybusses, trams and metro through the territory of Moscow. 90018 90015 90005 Allocated traffic lanes 90006 for faster circulation of public transport 90018 90015 90005 11 night bus routes 90006 with 30 minutes intervals 90018 90015 90026 Some bus stops are equipped with USB charge plugs 90027 90018 90015 90005 Free Wi-Fi 90006 is avalable in Moscow public transport. 90018 90043 90012 Moscow public transport can be a tricky thing 90013 90002 90101 90101 We recommend that you 90005 avoid using public transport 90006 in Moscow other than the metro 90005 if you do not speak Russian 90006 and do not know the city well enough.There are over 800 routes and 12,000 stops of municipal ground transport in Moscow (ie city buses, trolleybuses and trams), and each route has its own individual schedule (waiting time can vary from 7 to 30 minutes and transport on a certain route can operate 24 or just 16 hours a day). Navigation and stop announcements are only in Russian. Even locating the bus stop you need and finding your way to it from a metro station might be problematic. 90003 90002 It’s true that compared to taxis Moscow, public transport can save you money, but the inconveniences and the risk of getting lost outweigh the potential saving.Another issue with above-ground transportation is Moscow traffic. During peak hours the speed of traffic may drop to 10-15 km / h. 90003 90002 90005 There are digital screens at any busstop 90006 in the City center, showing coming busses, their destination (in Russian) and time till arrival. If you know a number of your route you can understand how long it will take to wait for it. 90003 90012 Fares of Moscow Public transport 90013 90002 90117 90117 90003 90002 Sceheduled above-ground public transport (buses, trolleybuses and trams) running in Moscow and the Moscow Region is city-owned; bus fares and rules of operation are regulated by the city government.90005 You can purchase tickets 90006 from a driver, in ticket booths, automated ticket rminals at some bus stops and at Metro ticket offices. 90003 90002 90005 The cost of one ride 90006 from is 55 rubles. If you buy a ticket for 20 or more rides, each of them will cost you around 30-35 rubles. 90003 90012 Official mobile app of Moscow public transport 90013 90002 The official app will help you to build your route, it informs how long a journey will take and where at the moment your bus of tram.90003 90002 More handy mobile apps 90003 90012 A few rules of using Public transport in Moscow: 90013 90002 90137 90137 90003 90014 90015 90005 Use the front door to get on 90006 and other doors to get off. 90018 90015 90005 Validate your ticket 90006 in a turnstile-terminal or a validating machine installed inside the bus at the entrance to the passenger compartment. 90018 90015 On some routes you are supposed 90005 to signal a driver 90006 to stop by pressing the call button located on the handrail near the exit.90018 90015 90005 Fare collectors 90006 work on buses. The fine for riding without a ticket is тисячу rubles. This fine is paid only in a bank; cash payment to a collector will not be valid and is prohibited by law. 90018 90043 90002 90005 More information 90006 about the fares, routes and rules is available at http://transport.mos.ru/en/. 90003 90002 Another means of transport, one that Russians call ‘marshrutka’, is worth a separate note. Marshrutkas are numerous minibuses with 15-20 seats running on fixed routes mainly in dormitory districts of Moscow in addition to full-sized municipal transport.These are privately owned. The fare is usually around 30-40 rubles; it is paid in cash to the driver at the time of boarding. The two main advantages of marshrutkas are speed and frequency (they depart as soon as they are full). Downsides — they are overcrowded, you need to know your route and tell the driver in a timely manner when to stop and drop you off. 90003 90012 90005 Bus as a chance to explore the city 90006 90013 90002 Autobus route Б (which sounds like the English ‘B’) goes along the Garden Ring (in Russian sounds like 90169 Sadovoye Koltso 90170) of Moscow; it operates around the clock and has no final stop.Letters Бкр ( ‘Bkr’) on a bus mean that it follows the inner radius of the Ring; letters БЧ ( ‘Bch’) mean it goes along the outer radius. A ride on this bus may present you with an unexpected opportunity to take it slow and thoroughly enjoy the beautiful views of this modern city through panoramic windows. A city tour like this would be particularly exciting at night or on the weekend, when there is no heavy traffic. Making the full circle around the Garden Ring will take you about an hour. 90003 90002 Build your route in Moscow 90003 © 2016-2020 moscovery.com 90174 90002 Article author: 90176 moscovery.com 90003 90005 How interesting and useful was this article for you? 90006.90000 Taxes in Russia 90001 90002 90003 90004 The 90005 Russian taxation system 90006 falls under the Tax Code. The 90005 income tax 90006 may be regarded as a federal tax that can also be regulated by the regional legal frameworks. 90005 Corporate taxes 90006 can also be divided at federal or local level. 90002 90004 Below, we have prepared a small guide on 90005 taxes in Russia 90006. With the help of our 90005 Russian lawyers 90006, the 90005 tax legislation 90006 here is easier to understand.At the same time, you can rely on us for assistance in starting a business in Russia. You can also rely on us for assistance in tax and VAT registration in Russia. 90002 90004 90021 90005 What are the main taxes in Russia? 90006 90024 90002 90004 The 90005 Russian taxation system 90006 is made of direct and indirect taxes and they are administered by the 90005 Federal Tax Service 90006. 90002 Here are the main 90005 taxes in Russia 90006 which need to be considered: 90004 90002 90004 90037 90038 90002 the personal income tax which is levied on the worldwide income of Russian citizens; 90004 90041 90038 90002 the corporate or the profit tax which is imposed on companies with taxable activities in Russia; 90004 90041 90038 90002 the value added tax (VAT) which is the most important indirect tax levied in Russia; 90004 90041 90038 90002 the excise taxes which are paid by individuals and companies trading goods outside Russian borders; 90004 90041 90038 90002 the mineral extraction and water resources taxes which are levied at a federal level; 90004 90041 90038 90002 the corporate property, the transport and the gambling taxes which are imposed at regional levels; 90004 90041 90038 90002 the land and the personal property tax which are imposed at a municipal level.90004 90041 90066 90002 90004 90002 90004 90021 90005 Tax residency in Russia 90006 90024 90002 90004 90002 In order to be 90005 taxed in Russia 90006, an individual or a business entity must be considered 90005 a tax resident 90006 here. 90005 Tax residency 90006 will help the authorities determine whether an individual or company will be taxed on the worldwide income or only on the income obtained 90005 in Russia 90006. 90004 90002 90004 For an individual to be considered a 90005 tax resident in Russia 90006, he or she must spend at least 183 days out of a calendar year in Russia.However, the 90005 tax residency status 90006 can change based on the provisions of a 90005 double taxation agreement signed by Russia 90006 and the country from where a foreign citizen relocates, even if temporarily. Under such an agreement, the 90005 tax residency 90006 is determined on nationality, on the country in which the taxpayer has a permanent home and on the economic and personal relations. 90002 90004 In the case of 90005 companies 90006, 90005 tax residency 90006 is easier to establish, as a company with a management place or headquarters in Russia is considered a resident here for taxation purposes.Foreign companies can operate in Russia through 90005 branches and subsidiaries 90006. 90002 90004 90002 Under Russian double tax treaties, foreign companies can also operate through permanent establishments and benefit from various tax advantages. 90004 90002 90004 90002 Our 90005 Russian lawyers 90006 can offer more information on the 90005 taxation of non-resident companies 90006 and other 90005 taxes in Russia. 90006 90004 90002 90004 90021 90005 What are the main tax rates applicable in Russia? 90006 90024 90002 90004 90005 Taxes in Russia 90006 are imposed on various criteria, however, all taxes are levied at specific rates, as follows: 90002 90004 90131 90038 90002 the standard rate for the personal income tax is set at 13%, however, reduced rates can apply; 90004 90041 90038 90002 the corporate or profits tax rate is currently set at 20%, however, a 0% rate is available for entities completing various activities; 90004 90041 90038 90002 the value added tax is levied at a standard rate of 18%, but reduced rates of 10% and 0% also apply; 90004 90041 90038 90002 the land tax is applied at a 0.3% rate for the use of land for agricultural purposes, residential and utilities purposes and 1,5% for other purposes; 90004 90041 90038 90002 the individual property tax ranges between 0,1% and 2% depending on the value of the property. 90004 90041 90152 90002 90004 It is important to note that the 90005 Russian Tax Code 90006 can be modified, and certain taxes and rates can change, which is why it is best to verify the respective rates from time to time. Our 90005 lawyers in Russia 90006 can offer updated information on the taxes to be paid here.90002 90004 90021 90005 The personal income tax in Russia 90006 90024 90002 90004 All 90005 individuals residing in Russia permanently 90006 or temporarily are subject to the personal income tax which is levied at a federal level. The personal income tax is calculated as a percentage applied to the tax base and it is imposed at specific rates (standard or reduced) based on specific criteria. 90002 90004 The 90005 personal income tax 90006 is calculated on all the income generated by a 90005 Russian citizen 90006 or resident which can come from employment, but also other sources, such as property ownership, rental activities, capital gains and so on.90002 90004 90002 An important aspect which needs to be respected when it comes to the 90005 taxation of persons in Russia 90006 is that residents are taxed at a lower rate of 9% for incomes generated from share participations and dividend payments. 90004 90002 90004 In the case of 90005 non-resident citizens 90006, the standard tax rate is 30%, while dividend income and share participations are taxes at a rate of 15%. Under 90005 Russian double tax treaties 90006, these rates can be lower.90002 90004 90021 90005 The Russian corporate tax 90006 90024 90002 90004 The Russian 90005 corporate tax 90006 is 20% and it is split in two: 2% goes to the government and the rest of 18% — to the regional administration. However, the regional administration is allowed to reduce the rate with 4%. Capital gains are taxed at the full rate of 20%. 90002 90004 90002 There are also 90005 withholding taxes 90006 for: 90004 90002 90004 90131 90038 90002 dividends that are taxed at 9% for residents and 15% for foreign companies; 90004 90041 90038 90002 interests that are taxed with 0% for inland payments and 20% for countries that do not have double taxation treaties with Russia; 90004 90041 90038 90002 freight expenses are taxed 10% for payers with no establishment in Russia; 90004 90041 90038 90002 royalties are taxed with 20% for countries that do not have double taxation treaties with Russia; 90004 90041 90038 90002 foreign companies must pay 20% of their earnings made from other sources in Russia.90004 90041 90152 The 90005 profit tax 90006 is applied to Russian companies as well as to 90005 foreign companies 90006 conducting their business in Russia or that make income on Russian territory. 90002 90004 90002 Our 90005 lawyers in Russia 90006 can offer full information on the Russian Tax Law. 90004 90002 90004 90021 90005 Social security contributions in Russia 90006 90024 90002 90004 90005 Social security contributions 90006 are paid to the federal budget, the Social Insurance Fund and Medical Insurance Fund.The rates for these contributions are 30% for an income until 67,000 RUB per year and 10% for incomes exceeding 67,000 RUB and they are paid by the employers. 90005 Employers 90006 must also pay between 0.2% and 8.5% for injuries and professional illness. 90002 The income tax is applied to employees and self-employed persons and it is set at 13%. For non-residents, the 90005 income tax 90006 is set at 30%. 90004 90002 90004 90021 90005 The value added tax in Russia 90006 90024 90002 90004 The 90005 value added tax 90006 (VAT) in Russia is set at 18% for imported goods or services.A reduced 90005 VAT 90006 rate of 10% is applied to foods, medical products and printed materials. 90002 Financial services, education, cultural services and some medical services are exempt from 90005 paying VAT 90006. 90004 90002 90004 The 90005 asset tax in Russia 90006 is applied to properties that belong to 90005 Russian companies 90006 and offices of foreign companies. The rate is set at 2.2% and the tax is collected by the regional administration. The advertising tax is applied to advertising costs, it excludes 90005 VAT 90006 and it is set at 5%.The 90005 advertising tax 90006 is levied by the local authorities. 90002 90004 We can also help companies 90005 obtain EORI numbers 90006 for trading activities in EU countries. We can also help in 90005 VAT registration in Russia 90006. 90002 90004 90021 90005 Filing tax returns in Russia 90006 90024 90002 90004 The tax year ends on the 31 90293 st 90294 of December for individuals who must 90005 file their tax returns 90006 for the precedent year by the 30 90293 th 90294 of April.90005 Foreign citizens working in Russia 90006 for a limited period of time may 90005 file their tax returns 90006 earlier and must also submit a declaration for the income they earned. Foreign citizens must file their returns no later than one month after leaving Russia. 90002 90004 90002 In the case of companies and sole traders, the financial year ends on the 31 90 293 st 90294 of December just as in the case of individuals, however 90005 companies must file their tax returns 90006 by the end of March of the following years , while sole proprietors are required to pay their taxes in advance, as it follows: 90004 90002 90004 90131 90038 90002 the first payment must be made by the 15 90293 th 90294 of July; 90004 90041 90038 90002 the second payment must be made by the 15 90293 th 90294 of August; 90004 90041 90038 90002 the last payment must be made by the 15 90293 th 90294 of November of the same tax year.90004 90041 90152 90002 90004 Limited companies must file their returns by the end of March of the following year, however they must also 90005 pay 90006 in advance their 90005 taxes 90006 which will be assessed based on the income earned in the previous quarter. 90005 Russian companies 90006 also have to option to file their tax returns electronically. The representatives of the companies must also file a declaration on the correctness of the information submitted with the local tax offices.90002 90004 90002 90005 Foreign companies doing business in Russia 90006 can also invoke the double tax treaties their home countries signed with Russia in order to deduct some of the taxes paid in Russia. 90004 90002 90004 90021 90005 Tax minimization strategies in Russia 90006 90024 90002 90004 90002 Charitable donations are a popular 90005 tax minimization strategy 90006. Taxpayers can donate certain amounts and deductions can be made from these donations. Donations are most easily made in cash, but they can take the form of tangible and intangible assets.Deductions may be available for interest paid on investment loans, especially when paying the interest in advance. 90004 90002 90004 90002 Bringing forward the tax deductions into the current financial year can also be a way to 90005 maximize tax deductions 90006. This means that investors in Russia can make certain purchases or investments in advance. Some examples include: 90004 90002 90004 90002 — anticipated gifts for employees or business partners, 90004 90002 — repairs for properties in Russia, 90004 90002 — paying subscriptions for memberships in advance.90004 90002 90004 When investing in Russia, it is advisable to seek the help of a professional tax planer. Our 90005 Russian law firm 90006 can provide various services and offer you complete information about 90005 taxes in Russia 90006. Companies that operate in Russia should also know that the country has signed approximately 80 90005 double taxation avoidance treaties 90006 with other countries. 90021 90024 90021 90005 Why is tax minimization important? 90006 90024 90002 90004 90002 90005 Tax minimization 90006 is much more than trying to reduce the amount of money that must be paid when the annual income tax calculations are due.It involves long-term financial planning, dedication and a thorough understanding of different tax planning and tax management processes. 90004 90002 90004 90002 By incorporating 90005 tax minimization strategies 90006 into your company management scheme, you can ensure that your company in Russia will not miss significant opportunities. 90004 90002 90004 90021 90005 The taxation of foreign legal entities in Russia 90006 90024 90002 90004 90005 Foreign companies in Russia 90006 are subject to the 90005 taxation of profits 90006 only if they have registered offices in the country, otherwise they will not be taxed on the profits they make.90005 Withholding taxes 90006 are applied to 90005 foreign companies making profits in Russia, 90006 if the profits come from other sources than the 90005 permanent establishment 90006. These companies must also 90005 register for VAT in Russia 90006 under specific circumstances. 90002 90004 90005 Withholding taxes 90006 are applied to 90005 dividends, royalties 90006, incomes derived from the distribution of profit from property or distribution of capital after 90005 company liquidation 90006.90005 Interests 90006 are also subject to 90005 Russian withholding taxes 90006, if they come from debts, profit-sharing debts or bonds. Companies involved in real estate transactions, such as sale or lease of 90005 immovable properties in Russia 90006, have to pay 90005 withholding taxes 90006. The income made from freight activities is also subject to 90005 taxation in Russia. 90006 90002 90004 90021 90005 Property tax applied to foreign companies in Russia 90006 90024 90002 90004 According to the 90005 Russian Tax Code 90006, a 90005 foreign legal entity 90006 is subject to the 90005 property tax 90006 if the following conditions are met: 90002 90004 90131 90038 90002 if the 90005 foreign company 90006 has a 90005 permanent establishment in Russia, 90006 the 90005 property tax 90006 will be levied on both movable and immovable properties of the establishment, 90004 90041 90038 90002 90005 foreign companies 90006 carrying business activities without the necessity of having a registered office will only pay the 90005 tax on immovable property 90006.90004 90041 90152 The 90005 taxation of immovable property 90006 is different for 90005 foreign companies 90006 compared to Russian companies. The 90005 tax applied to immovable properties of foreign companies 90006, that do not have registered offices in Russia, is levied on the inventory value of the property, while Russian companies are levied the average annual value of the property. 90002 90004 90021 90024 90021 90005 Tax rates applied to foreign companies in Russia 90006 90024 90002 90004 The maximum 90005 tax rate for profits 90006 is 20% in Russia and 2% goes to the federal budget and 18% goes to the regional budget.Regional authorities provide 90005 tax incentives 90006 that are usually employed as reductions applied to the 90005 profit tax 90006. These reductions can reach 4.5% of the tax rate. 90005 Interests 90006 are subject to a 20% tax rate, while for 90005 foreign legal entities 90006 is applied a 15% tax rate on the dividends sent to the parent company, but if 90005 double tax treaties 90006 are enforced, tax deductions apply. 90002 90004 If you want to 90005 start a business 90006 and you need assistance, our 90005 law firm in Russia 90006 can provide you the legal expertise you require.so do not hesitate to 90005 contact us 90006. 90002 90004.