The number of premium cars in Russia increased by a quarter during the coronavirus crisis

In 2020, in Russia, the elite car fleet, which includes cars more expensive than 5 million rubles, grew by 22.4%, the FinExpertiza audit and consulting company calculated based on data from the Federal Tax Service. A year earlier, the growth rate in this segment of the car market was more than twice as high - 48.3%, and over the past five years the number of premium cars in Russia has more than tripled - from 27.2 thousand to 97.6 thousand. machines. Despite the rapid growth of the segment, its share of the total number of passenger cars in the country is insignificant - only 0.23%.

How do owners of expensive cars pay taxes?

The Tax Code establishes basic rates for transport tax - the more powerful the car, the higher the rate (in rubles per horsepower). Each region can reduce or increase the base rate, but not more than ten times. Since 2014, owners of expensive cars have been paying a transport tax with a multiplying coefficient: now, if a car costs 3-5 million rubles. and not older than three years, then the coefficient for payment is 1.1. If the price is from 5 million to 10 million rubles. and the car is not older than five years, then the coefficient is 2 if the price is 10–15 million rubles. and a car no older than ten years, then the coefficient is 3. To calculate the transport tax, the Ministry of Industry and Trade publishes a list of expensive cars every year (with an average cost of 3 million rubles). Vehicle tax for 2020 must be paid by car owners by December 1, 2021.

The total amount of tax on luxury cars for 2020 amounted to 5.83 billion rubles. - 13.8% more than a year earlier. Of this amount, 4.36 billion rubles. owners of premium cars (worth 5-10 million rubles) must pay, and 1.47 billion - owners of luxury cars more expensive than 10 million rubles.

Despite the fact that the amount of taxes accrued has been growing since the introduction of the multiplying coefficient in 2014, the authors of the study point out that if we correlate the number of all luxury cars and the taxes accrued on them, then the average payment decreases every year. In 2020, this indicator for all cars is more than 5 million rubles. amounted to 59.8 thousand rubles. (minus 7% compared to the previous year). In total, since 2014, the average payment has decreased by 1.75 times. The reason is that due to rising prices for cars, more and more cars of lower power are included in the list of the Ministry of Industry and Trade every year, explains Elena Trubnikova, President of FinExpertiza Global. As a result, the average power of a premium car from the list of the Ministry of Industry and Trade has decreased over seven years, as has the average tax payment.