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Motor vehicle tax, Moscow

Motor Vehicle Tax in Moscow: Everything You Need to Know

Introduction

Motor vehicle tax is a mandatory tax levied on owners of vehicles registered in the city of Moscow. The tax is calculated based on the vehicle's engine size and age, and is payable annually. The revenue generated from motor vehicle tax is used to fund the city's transportation infrastructure, including roads, bridges, and public transportation.

Who is Liable to Pay Motor Vehicle Tax?

All individuals and legal entities who own vehicles registered in Moscow are liable to pay motor vehicle tax. This includes both residents and non-residents of the city.

How is Motor Vehicle Tax Calculated?

Motor vehicle tax is calculated based on two factors: engine size and age. The tax rates are set by the Moscow City Duma and are updated annually.

For vehicles with an engine size of up to 100 horsepower, the tax rate is 12 rubles per horsepower. For vehicles with an engine size of over 100 horsepower, the tax rate is 24 rubles per horsepower.

The tax rate also increases with the age of the vehicle. Vehicles that are less than three years old are taxed at the full rate. Vehicles that are between three and five years old are taxed at 75% of the full rate. Vehicles that are between five and seven years old are taxed at 50% of the full rate. Vehicles that are over seven years old are taxed at 25% of the full rate.

How to Pay Motor Vehicle Tax

Motor vehicle tax can be paid online, by mail, or in person at one of the city's tax offices. The deadline for paying motor vehicle tax is December 1 of each year.

To pay motor vehicle tax online, you will need to visit the Moscow City Tax Office website and create an account. Once you have created an account, you can log in and pay your tax using a credit card or debit card.

To pay motor vehicle tax by mail, you can send a check or money order to the Moscow City Tax Office. The address for the tax office is: Moscow City Tax Office, 22 Tverskaya Street, Moscow, Russia, 125009.

To pay motor vehicle tax in person, you can visit one of the city's tax offices. The tax offices are located at the following addresses:

• Central Tax Office: 22 Tverskaya Street, Moscow, Russia, 125009
• Northern Tax Office: 14 Leningradsky Prospekt, Moscow, Russia, 125190
• Eastern Tax Office: 18 Izmailovsky Boulevard, Moscow, Russia, 105043
• Southern Tax Office: 26 Varshavskoye Highway, Moscow, Russia, 117192
• Western Tax Office: 19 Rublyovskoye Highway, Moscow, Russia, 106070

Penalties for Late Payment

There are penalties for late payment of motor vehicle tax. If you do not pay your tax by the deadline, you will be charged a late payment penalty of 20% of the amount of the tax due. Additionally, you may be charged interest on the amount of the tax due.

Exemptions from Motor Vehicle Tax

There are a number of exemptions from motor vehicle tax. These exemptions include:

• Vehicles that are used for public transportation
• Vehicles that are used by disabled people
• Vehicles that are owned by veterans of the Great Patriotic War
• Vehicles that are owned by diplomatic missions

Conclusion

Motor vehicle tax is a mandatory tax levied on owners of vehicles registered in the city of Moscow. The tax is calculated based on the vehicle's engine size and age, and is payable annually. The revenue generated from motor vehicle tax is used to fund the city's transportation infrastructure. There are a number of exemptions from motor vehicle tax, including vehicles that are used for public transportation, vehicles that are used by disabled people, and vehicles that are owned by veterans of the Great Patriotic War.