Good afternoon, dear reader.

Every car owner sooner or later has to face the need to sell his own car. The reasons for the sale can be completely different, but today we will not talk about them.

I think it’s no secret to you that currently all transactions for the sale of property are subject to income tax. This also applies to transactions aimed at selling a car.

The amount of tax on car sales depends on several factors, which will be discussed in this article. In addition, we will talk about situations in which income tax on car sales You can not pay for completely legal reasons.

Even if you are not planning to sell your car in the near future, I recommend that you read the text of this article. The information received will help you avoid unnecessary problems in the future.

For clarity, I propose to consider in this article several examples of car sales:

1. The Yenisei 1 car was purchased in January 2018 for 500,000 rubles and sold in September 2018 for 450,000 rubles.
2. The Yenisei 2 car was purchased in January 2014 for 300,000 rubles and sold in September 2018 for 450,000 rubles.
3. The Yenisei 3 car was purchased in January 2018 for 200,000 rubles and sold in September 2018 for 450,000 rubles.
4. The Yenisei 4 car was purchased in January 2018 for 350,000 rubles and sold in September 2018 for 450,000 rubles.
5. Yeniseichik’s car was purchased in January 2018 for 200,000 rubles and sold in September 2018 for 250,000 rubles.

In the process of studying this article, you will learn how to determine the amount of tax on the sale of any car and will be able to easily calculate the amount of contributions to the state for Yenisei cars.

Amount of car sales tax

The amount of personal income tax currently amounts to 13 percent.

In relation to Yenisei brand cars, the amount of income tax is:
450,000 * 0.13 = 58,500 rubles.

Agree, the amount is quite impressive. However, none of the sellers will have to pay this entire amount.

Car sales tax

Let's consider the main situations in which the tax amount can be reduced:

1. Lack of income

Let's take a closer look at the situation with the Yenisei 1 car again. This car was bought for 500,000 rubles and sold for 450,000 rubles. Obviously, in this case the seller did not receive any income at all, i.e. the income tax amount is 0.

However, in this case, you should pay attention that in order to be exempt from paying tax on the sale of a car, you must submit a declaration to the tax office with attached sales agreements (or copies thereof). We will talk more about the deadlines for filing a declaration a little later.

In this case, there must be 2 contracts. One of them was drawn up when buying a car (in January), and the other when selling it (in September). If the car purchase and sale agreement has not been preserved, then you should turn to other ways to reduce the tax.

2. Long-term car ownership

Consider the Yenisei 2 car, which was sold for 150,000 rubles more than purchased. This car will also not be subject to income tax, because... he was owned more than 3 years. Tax Code of the Russian Federation, Article 217:

The following types of income of individuals are not subject to taxation (exempt from taxation):
...
17 1) income received by individuals for the corresponding tax period:

• from the sale of real estate objects, as well as shares in the said property, taking into account the specifics established by Article 217 1 of this Code;
• from the sale of other property owned by the taxpayer for three years or more.

Thus, long-term ownership of the car can completely exempt the seller from paying tax.

If 3 years or more have passed between the purchase and sale of the car, then the seller don't have to pay tax and submit a declaration.

3. Tax deduction

The owner of a car can count on receiving a tax deduction if he was unable to completely avoid paying taxes using one of the above methods.

This item includes cars Yenisei 3 and Yeniseichik, which were sold for more than they were purchased and were owned for less than 3 years. In addition, the owner of the Yenisei 1 car also applies to this point if he has lost.

Article 220 of the Tax Code:

Article 220. Property tax deductions
...
2. The property tax deduction provided for in subparagraph 1 of paragraph 1 of this article is provided taking into account the following features:

1) property tax deduction is provided:
...
in the amount of income received by the taxpayer in the tax period from the sale of other property(except for securities) owned by the taxpayer for less than three years, not exceeding in total 250,000 rubles;

So what does tax mean? deduction of 250,000 rubles? In this case, 250,000 rubles will be deducted from the cost of the car upon sale, and tax on the sale of the car will need to be paid from the remaining amount.

Yenisei 1: (450,000 - 250,000) * 0.13 = 26,000 rubles.

Yenisei 3: (450,000 - 250,000) * 0.13 = 26,000 rubles.

Yeniseichik (250,000 - 250,000) * 0.13 = 0 rubles.

Please note that a car sold for 250,000 rubles or less is not subject to sales tax. However, keep in mind that a tax deduction in the amount of 250,000 rubles is provided only 1 time per year.

For example, with the simultaneous sale of Yenisei 3 and Yeniseichik cars, the tax amount will be:

(450,000 + 250,000 - 250,000) * 0.13 = 58,500 rubles.

4. Reducing income by the amount of expenses

There is another option for reducing the tax amount - reducing income by the amount of expenses. Article 220 of the Tax Code of the Russian Federation, part 2:

2) instead of receiving a property tax deduction in accordance with subparagraph 1 of this paragraph, the taxpayer has the right reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him related to the acquisition of this property.

This option makes sense to use if the car is sold for more than it was purchased.

The method is well suited for selling the Yenisei 4 car (it was purchased for 350,000 rubles and sold for 450,000 rubles).

In this case, the tax amount will be:

Yenisei 4: (450,000 - 350,000) * 0.13 = 13,000 rubles.

If in the same situation you use a deduction of 250,000, then the tax amount will be significantly higher:

Yenisei 4: (450,000 - 250,000) * 0.13 = 26,000 rubles.

However, there are times when you have to use the second option. For example, if the car purchase agreement is lost and it cannot be provided to the tax office.

Note, cannot be used at the same time(for the same car) with a deduction of 250,000 and reduce income by the cost of expenses. You are only allowed to select one of the options.

So, once again I will give a list of situations in which tax on the sale of a car may not be paid:

• The cost of the car when selling is less than the cost when buying;
• Owning a car for 3 years or more;
• The car's selling price is 250,000 or less.

In all other cases, you will have to pay tax when selling a car. By the way, starting from 2011, selling a car can be done according to a simplified scheme.

Which tax reduction option should I choose?

The following table shows the best options for the most common situations:

Not in every situation the tax can be reduced to 0, but using the table above you can achieve the minimum payment amount.

Procedure for paying tax when selling a car

Please note that even if, according to your calculations, you owe nothing to the tax authorities after selling the car, you still have to file a declaration. The only condition under which you do not need to file a declaration in 2019 is that you have owned the car for more than 3 years.

The tax return for the current year (2019) is due at the beginning of the next year (2020). The deadline for the tax office to accept your return without penalties is April 30. I recommend filing your declaration at the end of February or beginning of March, because... By the end of March, the season of queues begins at the tax office.

When selling a car, a tax return is filled out using a special program that can be downloaded from the tax office website. Let me emphasize that the program for 2019 will appear only at the beginning of 2020. It makes no sense to use last year's programs, because... Tax laws can change significantly over the course of a year.

In addition to filing a tax return, the car seller must also pay income tax. This can be done either immediately after selling the car or after filing a tax return (but before July 15).

Tax on car sales for non-residents of the Russian Federation

The payment of tax on the sale of a car by non-residents deserves special attention. First, let's figure out who is recognized as a tax resident of the Russian Federation (Article 207 of the Tax Code):

2. Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted by periods of his departure outside the territory of the Russian Federation for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields raw materials.

All other car sellers in the Russian Federation are not tax residents.

Features of tax payment by non-residents:

• 1. The tax amount is 30 percent from the cost of the car.
• 2. Non-residents of the Russian Federation cannot take advantage of the tax deduction, i.e. must pay tax on the full amount of the sale.
• 3. If a non-resident owns a car for 3 years or more, then he is exempt from paying tax. This paragraph applies to transactions concluded after January 1, 2019.

Attention! Until January 1, 2019, non-residents of the Russian Federation had to pay tax on the sale of a car even if they owned the car for more than 3 years.

If you sold a car in 2018 or earlier and were not a tax resident of the Russian Federation, then keep in mind that you will have to pay tax on the sale of the car in any case. And its value is 30 percent of the sale price.

So, let's summarize this article:

1. After selling the car, you should choose a method that will minimize the amount of tax.
2. File your tax return by April 30 of the year following the sale.
3. Pay the tax by July 15th of the year following the sale.

I am sure that after reading this article, calculating tax on the sale of any car will not be difficult.

Good luck on the roads!

Good luck on the roads!

We bought a car in 2019. The amount in the contract is 100 thousand. If we sell it for 500,000, do we have to pay tax? We sell a car once this year.

What kind of information should be in the contract in order not to pay tax? Thank you in advance for your response

Alexey-532

good day! I have been an individual entrepreneur in the UTII cargo transportation and tax system since January 2018. I had two trucks in stock that I purchased in 2014 and sold them in September 2018! since the simplified tax system was not used, a zero declaration was filed, to which the tax office reacted very poorly and demands payment of the simplified tax system in the amount of 15% of the transaction amount, but they were not used in my commercial activities, to which the tax office says that I cannot prove this! My actions?

Lena, in this case you will need to pay tax:

(500,000 - 250,000) * 0.13 = 32,500 rubles.

If the car is sold for 250,000 or less, then there will be no tax.

Good luck on the roads!

Alexei, Hello.

Prepare some evidence that the cars were not used in business activities and provide them to the tax office. If you cannot reach an agreement with the tax authorities, then resolve the dispute through the court.

Good luck on the roads!

Tatyana86

Good afternoon. Please tell me if a car was bought in February 2016 for 707 thousand, and sold in October 2018 for 1 million, then how much tax will need to be paid? And is it possible to take advantage of the 250 thousand deduction in this case?!

Tatiana, Hello.

1. Tax amount: (1,000,000 - 707,000) * 0.13 = 38,090 rubles.

2. You can use the deduction, but the tax will be higher:

(1,000,000 - 250,000) * 0.13 = 97,500 rubles.

So there's no point.

Good luck on the roads!

Evgeniy-315

The car was purchased in July 2017 at a car dealership for 579 thousand rubles. sold in May 2018 for 440 thousand rubles. A declaration with purchase and sale agreements has been submitted to the tax office. The tax office does not accept an agreement for the purchase of a car; it requires confirmation by checks, and there is a check only for 225 thousand rubles. The remaining amount was transferred by the bank to the car dealership on the basis of a loan. Is the tax inspector’s refusal legal? Why is the purchase and sale agreement not a confirmation?

I sold an apartment, a plot of land, a car......

From January 1 to April 30, 2011, a declaration campaign is being conducted on income received by individuals in 2010.

Due to the fact that in 2010 some changes were made to the tax code on this issue, we turned for clarification to the senior tax inspector of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Republic of Buryatia Olga Vasilievna Nepomnyashchikh.

Olga Vasilyevna, who is still obliged to submit a declaration of income received in 2010 to the tax office?

The obligation to submit to the tax office a declaration of income received in 2010 remained for individuals who sold their property (residential, non-residential, land plots, vehicles) that had been owned for less than 3 years.

When selling residential houses, apartments, rooms, dachas, land plots up to 1,000,000 rubles, the amount of income is not subject to tax. Income over 1,000,000 rubles is taxed at 13 percent. For example: a citizen sold an apartment for 1,200,000 rubles, the tax payable will be 26,000 rubles (1,200,000 - 1,000,000 = 200,000 x 13% = 26,000 rubles).

When selling other property (transport, non-residential property) up to 250,000 rubles, the amount of income is not taxed

Income over 250,000 rubles is taxed at 13 percent. For example: a citizen sold a vehicle for 350,000 rubles, the tax payable will be 13,000 rubles (350,000 – 250,000 = 100,000 x 13% = 13,000 rubles).

Taking into account the changes made to the Tax Code, persons who sold property that was in their ownership for more than three years are exempt from submitting a tax return.

Suppose, for some reason, a person who received income from the sale of property did not submit a declaration of income received to the tax inspectorate, will the inspectorate find out about the fact that a specific person received income from the sale of property?

Yes, he will. After all, all registration authorities, in accordance with Article 85 of the Tax Code, provide information on transactions with real estate and vehicles to the tax authorities.

And even the cost of sold property?

And this too

For example, in 2010, citizen I. from the village of Selenginsk sold an apartment to citizen O. from the village. Kabansk. Citizen O. will certainly want to exercise his right to receive a property tax deduction when purchasing an apartment and receive a refund of 13% of the purchase price. He will submit documents to the tax office that will indicate his actual expenses for purchasing an apartment in the village of Selenginsk. Thus, the tax authority will receive documents confirming the income of citizen I. from the sale of property.

There are other sources of information about the value of property sold.

Olga Vasilievna, you will agree with me that sometimes people simply forget to submit a declaration to the tax office, without any intent. How will the inspection proceed?

Despite the fact that submitting a tax return is the responsibility of the taxpayer, the tax inspectorate carries out extensive explanatory work among the population, using all possible methods (newspaper, radio, propaganda leaflets, interaction with heads of administrations, and so on). If, after the completion of the declaration campaign (after April 30), the inspection determines the absence of a declaration from a potential declarant, he is sent a written notification of the need to submit a 3NDFL declaration.

Until what time is tax paid on income received from the sale of property?

Is there any liability for late submission of a declaration and non-payment of tax?

Yes, such liability is provided for by the Tax Code.

If the declaration is not submitted within 180 days, the fine will be 5% of the tax amount subject to additional payment for each full and partial month of delay, but not less than 1000 rubles; For example: for 2009, a taxpayer from the village of Selenginsk submitted a declaration on the sale of a residential building after April 30, 2010, according to the declaration he calculated income tax payable in the amount of 1500 rubles, a fine in the amount of 5% of the tax amount amounted to 75 rubles (1500x5%= 75 rubles), therefore he was fined in the amount of 100 rubles

In connection with changes to Federal Law No. 229 that came into force on September 3, 2010, the minimum fine has been increased to 1000 rubles.

More than 180 days – 30% of the additional tax amount plus 10% for each full and partial month of delay starting from the 181st day.

For non-payment or late payment of personal income tax, a fine will be imposed in the amount of:

20% of the unpaid tax amount;

40% of the unpaid tax amount, if the tax was not paid intentionally.

What to do if you have difficulties filling out the declaration?

In this case, the taxpayer, at his own discretion, can contact the tax office (helpline number 41-7-47) or use the services of “third” parties, and also, if there is Internet access, access the tax website.

Let's try to figure out what the size of the tax payment depends on, whether you need to pay it in your case and how this can be done.

The portal was given advice on this matter by automobile lawyer and human rights activist Sergei Lyalikov.

Any citizen who receives some income must pay the state 13% of this amount. When it comes to wages, the employer is responsible for taxes. If you intend to sell property (and thereby receive income!), then you will have to interact with the Federal Tax Service (FTS) yourself.

However, all of the following does not apply to persons who owned the car for 3 or more years before it was sold. Income from the sale of such a car is not subject to taxation at all in accordance with clause 17.1 of Art. 217 of the Tax Code of the Russian Federation and there is no need to inform the tax authorities about the fact of sale of such property.

Please note: the period during which the car was owned by the taxpayer is calculated not from the moment it is registered with the State Traffic Safety Inspectorate, but from the moment the vehicle was acquired into ownership. Accordingly, the expiration date of this period is the day the transaction for the sale of the car to the new owner is concluded. In other words, if a person purchases your car at the end of December 2014, but registers it at the beginning of January 2015, the Federal Tax Service will consider that you received income in 2014.

What should you do if you have owned your car for less than three years?

Submit an income tax return to the Federal Tax Service and indicate there the amount received from the sale of the car. Even if for one reason or another you do not owe the state a single ruble. We will talk about the deadlines and methods for filing a declaration, as well as sanctions for failure to submit it below.

What will serve as confirmation of the length of ownership of the car and its value?

Such a document can serve as . Just in case, we recommend that you keep copies of all agreements on car transactions that you have ever entered into. It is necessary that the fact of transfer of money to the seller be documented. The evidence can be a check, a receipt receipt, a certificate confirming the deposit of money into an account, or, as a last resort, a receipt.

In what cases can you not pay sales tax?

If you have owned the car for more than three years, as mentioned above.
- If you can document that you are selling the car cheaper than you bought it, that is, the income you received from the sale of the car is not compensated by the expenses incurred earlier.
-If you sold the car for less than 250 thousand rubles.

The last point is worth dwelling on in more detail. 250 thousand rubles is the limit for property tax deduction, which is provided for by the modern version of the Tax Code. By this amount you can legally reduce the tax base (in this case, the amount received from the sale of the car). If you cannot document that you bought the car for more than you are selling, submit an application for a tax deduction along with your declaration (it is not automatically provided). Then the tax amount will be calculated using a simple formula: (Sale amount - 250,000) * 0.13. Accordingly, if you sell a car for less than 250 thousand, then the tax base will be zero.

What tax should I pay if I sell a car for more than it was purchased for?

In this case, you should be guided by the formula that we gave above: subtract the purchase amount from the sales amount and multiply the result by 0.13. That is, if you bought a car for 500 thousand rubles, and sell it for 600 thousand, then you will pay tax on 100 thousand. However, even if you derive some benefit, but sell the car for less than 250 thousand rubles, you still have the right to use tax deduction and pay nothing to the state.

How to file an income tax return?

You can submit it in three ways:
- Personally come to the district department of the Federal Tax Service and fill out the declaration form there.
- Send the completed declaration to the Federal Tax Service by a valuable letter with a list of the attachments.
- Send a declaration via the Federal Tax Service website r78.nalog.ru. In the corresponding section on personal income tax (NDFL), there is a link to download the required form with detailed instructions for filling it out, as well as a special computer assistant program “Declaration 2010”.

Until what date can I submit a declaration?

You must notify the Federal Tax Service about your income the next year after you sold the car. If you made a transaction in 2014, then in 2015 you had to submit a declaration by May 3, 2015. Information about deadlines varies from year to year, and usually the “deadline” for the next year is announced at the end of the previous year. So if you are selling your “iron horse” now, do not forget to look at r78.nalog.ru in December 2014.

What happens if you don't file a declaration?

According to Article 119 of the Tax Code, failure to submit a declaration within the prescribed period is punishable by a fine of 5% of the tax amount for each full month from the deadline for filing the declaration, but not more than 30% of this amount and not more than 1000 rubles. And since you did not inform the Federal Tax Service how much you sold the car for, you will most likely face a minimum fine of 1,000 rubles.

If the purchase and sale agreement for a car is lost, is it possible to get it from the MREO where the car was registered?

The legislation provides such an opportunity: according to clause 38 of Order of the Ministry of Internal Affairs No. 1001, which regulates the rules for registering vehicles, MREO employees are obliged to return to you the original purchase and sale agreement of the car in their possession if you submit a corresponding written application.

Will I be charged tax if I sell a car by proxy?

The “sale” of a car by power of attorney is not a purchase and sale transaction under the law, since the nominal owner does not change. If you are selling a car by proxy three years after purchase, or you know for sure that the buyer will not resell it under the contract until the expiration of this three-year ownership period, you do not have to worry about filing a declaration.

It's another matter if you owned the car for less than three years and then sold it at the "general" price. Ask the buyer to notify you in a timely manner if he decides to officially register it in his name or resell it under a contract. Then you will be able to know exactly when you need to submit a declaration and avoid sanctions from the Federal Tax Service. You should not sell a car by proxy if you do not know the buyer well and do not have the opportunity to quickly contact him.



Any sale entails income, and income in our country is subject to taxes. In order not to break the law, but also not to overpay, you need to know this law.

Of the expensive movable property, citizens most often buy and sell cars, so many people need to know what taxes are imposed on the sale of a car.

A car becomes property in three cases:

1. upon receiving it as an inheritance. The heir becomes the owner from the date of death of the former owner of the car;
2. as a present. Ownership of the car begins on the date of signing the donation agreement;
3. when buying a car. The starting point here is the date of the purchase and sale agreement.

No matter how the equipment falls into the hands of the owner, you must always save all documents (agreements, checks, receipts, wills). They can be useful if the need arises to sell the car and help determine taxable income when selling the car.

Selling a car by an individual: taxes and requirements

Before publishing an ad, you should find out exactly whether you pay tax when selling a car, or whether you are entitled to any benefits. It is also important to know whether you will need to prepare any reports to the tax office. A tax return is not prepared only if the car has been owned by the seller for more than three years. In this case, no sales taxes are assessed or paid, and the tax office is not notified of such a transaction.

If the car is sold within the first three years from the date of its receipt, then tax is paid on the sale of the car (owned for less than three years).

Example 1. Sotnikov I.I. Grandfather gave away his car because due to health reasons he could no longer drive it. Since March 2013, Sotnikov traveled by proxy with an entry in the insurance documents. Then the grandfather decided to draw up a deed of gift for his grandson, and they drew up a deed of gift dated January 15, 2015. In 2016, Sotnikov bought a new foreign car and sold his grandfather’s gift for 210,000 rubles.

If the gift agreement had been drawn up immediately, in March 2013, then Sotnikov would not have had to pay any tax and report to the tax authorities. But he officially became the owner only in January 2015, less than three years have passed since then, so he is obliged to draw up and submit a document for verification to the tax office.

How much tax will he have to pay on the sale of the car? According to Article 220 of the Tax Code of Russia, a citizen is exempt from paying tax on the sale of a car in three cases:

1. the car has been owned for three years or more;
2. the equipment was sold for a lower price than it was purchased;
3. the amount of proceeds from the sale does not exceed 250,000 rubles - a standard tax deduction.

Let's consider all cases for Sotnikov I.I. The car has been in documented ownership for about two years, which means it is not exempt from sales tax. The owner did not buy the car, it was given to him as a gift. This means that he did not make any initial expenses for it. And under this point he is not exempt from tax.

The amount of proceeds from the sale of Sotnikov’s car amounted to 210,000 rubles, and the standard non-taxable deduction is 250,000 rubles. 210000-250000=-40000 (rubles). The result of material benefit is negative, that is, it is absent. Sotnikov will not pay tax on car sales in 2017.

How to calculate car sales tax

Citizens selling their car, which they have owned for more than three years, do not have to worry about the amount of sales tax or preparing a tax return. All these calculations are not for them. Let's look at an example of how to calculate tax when selling a car that the owner has had for less than three years.

Example 2. Citizen Petrov P.P. sold my car for 500,000 rubles. I bought it a year ago for 450,000 rubles. He kept the purchase and sale agreement, checks and receipt from the seller confirming receipt of money. Petrov has two ways to calculate sales tax:

• by costs;
• according to the standard deduction (250,000 rubles).

Tax on the sale of a car (less than three years of ownership) based on costs is calculated as follows:

By cost. 500,000-450,000=50,000. Income from the sale amounted to 50,000 rubles. This amount is taxed at a rate of 13%. 50000*0.13 = 6,500 (rubles). The tax amount was 6,500 rubles.

By deduction the calculation looks like this: 500,000 - 250,000 = 250,000 (rubles). This is the taxable amount. The amount of tax on the sale of a car by deduction will be: 250,000 * 0.13 = 35,500 (rubles).

For Petrov, who has kept all the documents related to the purchase of his car, the tax amount will be only 6,500 rubles, so it is not profitable for him to apply the standard deduction.

Let's summarize the question of what amount is taxed when selling a car:

1. The vehicle is owned for three years or more - no sales tax is paid regardless of the amount of income received from the sale.
2. Car owned for less than three years:

• an amount exceeding 250,000 rubles is taxed;
• The difference between the purchase price and the sale price is taxed (subject to the presence of all supporting documents).

Since the tax period is a calendar year, the standard deduction for the sale of a car is provided once during this year.

Example 3. The Simonov family already had a car, purchased two years ago and registered to the spouse when he received an old foreign car as a gift from his grandfather. At the family council, it was decided to sell both cars and buy one more expensive and newer. The documents for the purchase of the first car in the family were not preserved, and the gift from the grandfather cost the spouses completely free of charge. So, in this case there is no need to calculate tax on expenses.

Cars were sold:

• the first - for 260,000 rubles in September 2016;
• the second - for 120,000 rubles in November 2016.

As a result, the family received an income of 380,000 rubles. Since both cars were sold within the same calendar year, the standard deduction in the amount of 250,000 rubles can be applied only once. (260000+120000) -250000=130000 rubles - this will be the tax base for Simonov. Tax calculation: 130000*0.13=16900 rubles.

If one of the units of equipment had been sold by Simonov not in November, but after January 1 of the next year, then the amount not taxed on the sale of the car would have been applied to both cars: 250,000 rubles in one year and the same amount in the next. And then the tax amount would be calculated differently:

• last year: 260000-250000=10000*0.13=1300 rubles;
• for the current year: 120,000-250,000 = - 130,000 rubles.

In the current year, the taxable part of the income is negative, that is, no tax is charged. Simonov could have paid only 1,300 rubles in tax last year instead of 16,900 rubles, and this year he could have paid no tax at all.

When is tax paid on car sales?

The owner of a vehicle who has sold his equipment is required to report this to the tax authorities if he has owned the car for less than three years. For this, there is a special tax return form 3-NDFL. This document indicates all the taxpayer’s data, the tax after the sale of the car, and its amount.

Declarations are accepted by tax services from January 1 to April 30 inclusive of the following year. Citizen Simonov from example 3, who sold his cars in 2016, must declare his income from this sale no later than April 30, 2017. And he is obliged to pay his tax in the amount of 16,900 rubles until July 15, 2017.

If you violate the tax payment deadline when selling a car, the taxpayer will be punished. In addition to the basic tax, he will have to pay a fine for late payment.

If the tax return is not submitted by April 30, the violator will be fined 5 percent of the tax amount. Moreover, this 5% will be accrued for each overdue month. The legislator introduced restrictions: the amount of the fine must be at least 1,000 rubles, but not more than 30 percent of the amount of unpaid tax.

And if the declaration is submitted on time, but the payment itself is overdue, then the violator will face sanctions: he will be charged a fine of 20 percent of the tax amount. The law is strict, but its implementation is not particularly difficult, you just need to:

• submit returns to the tax office on time;
• calculate tax amounts correctly;
• pay all taxes to the budget on time.

Dear users, in the comments to articles, answers will be published only on questions related to the text of the article itself. If you would like an answer to a question about your specific situation or need help calculating your taxes, please contact .

Many people are interested: will they have to pay taxes when selling a car, while circumventing tax requirements and avoiding additional expenses? The Russian tax system is considered quite soft compared to Western countries, however, a 13% income tax often causes a lot of indignation. Taxes on transport and on personal income are an important part of budgets at all levels, and evasion of them leads to very serious troubles.

Taxes on the sale and purchase of cars

The sale of cars is one of the types of income, information about which is provided to the tax authority at the place of registration. However car sales are not taxed in all cases, it is important to know a few important nuances. Let's look at the most common situations and frequently asked questions:

• I sold my car: will I have to pay income tax? This tax must be paid only if you have owned the car for less than three years. If 3 years have already passed, then the transaction will not be taxed, and there is no need to submit a declaration to the tax authority regarding it.

You will also not have to pay taxes if the cost of the car sold does not exceed 250,000 rubles. This is the minimum amount subject to tax, and if the car costs less, then the seller will not face additional tax costs.

• Will I have to pay tax if the car is sold for more than it was bought for? Yes, such a transaction is considered income, so it is necessarily taxed. However, you can pay a fee not for the entire amount, but only for the difference between income and expenses, that is, only for the amount of profit.

For example, a person bought a car for 350,000 rubles, and a year later found a buyer for it for 400,000 rubles. If both sales contracts and payment documents have been preserved, tax can only be paid on income, that is, on 50,000 rubles. 13% of this amount will be 6,500 rubles.

• If you bought a car, what tax will you have to pay? When completing a transaction, the buyer does not have to pay taxes, since he does not make a profit. In the future, since he became the owner of the car, the new owner must annually bear the tax burden for transport tax, depending on the engine power.
• Is there a tax deduction when buying a car? Russia is a social state that is obliged to help its citizens. Because of this, when making some large transactions, such as purchasing a plot of land, an apartment or a house, it is possible to receive a tax deduction. However, when buying a car, this option is not provided for by the tax code. The deduction is not given either when purchasing a new car or when choosing a car on the secondary market.

At the same time, car sellers can count on a tax deduction. It is 250,000 rubles, and if an expensive car was involved in the transaction, then an application for the deduction is submitted to the tax authority. 250,000 is deducted from the profit amount, and only the resulting balance will be taxed at 13%. This benefit will allow you to save significantly and make the sale of your car more profitable.

Is it worth trying to circumvent tax laws?

As long as taxes exist, there will always be people trying to find a loophole in the laws and avoid paying taxes, including when selling cars. This is especially true for resellers who have to part with part of their profits after each transaction. Because of this, the buyer and seller may be offered several dubious schemes that will relieve taxes, but can lead to larger troubles:

1. Purchasing a car through a general power of attorney. Legally, such a transaction is not considered a sale at all, so formally the owner will remain the same. Since there is no sale, then there is no income tax, but few people think that the annual transport fee still needs to be paid. As a result, the previous owner is forced to pay tax until the new owner re-registers the car. He, naturally, is in no hurry to do this, and the matter can drag on for a very long time. However, a general power of attorney is also dangerous for the buyer, since it can be revoked at any time and the car can be returned.
2. The buyer is offered to indicate in the contract a lesser amount than it actually is. It should not exceed 250,000 rubles, then the seller will not have to pay tax on income from the sale. The kind-hearted buyer agrees, gives the money, after which major defects are discovered in the car. The transaction is cancelled, but only the amount specified in the contract is returned to the buyer. It is simply impossible to prove that you actually paid more. Any fraud is based on excessive gullibility and the desire to save money and time.

Failure to pay taxes is initially subject to penalties. For individuals, the minimum fine is 1,000 rubles, but you will still have to pay tax. Willful defaulters may be fined large sums, possibly subject to arrest, and subsequently the initiation of criminal prosecution.

Tax amount calculation

What is the minimum tax amount when selling a car, and how exactly is it calculated? The amount of tax on the sale of a car depends on the transaction amount and the availability of a tax deduction. Calculation example:

Citizen A. sold a car worth 650,000 rubles; he owned it for only two years. The seller received a tax deduction in the amount of 250,000 rubles. Calculation:
650,000 – 250,000 = 400,000 rubles - this is the amount that will be taxed.
400,000 *13% = 52,000 rubles - this is how much you have to pay in the end. The tax return on additional income in form 3-NDFL is submitted no later than April 30 of the next calendar year after the purchase. The buyer will be required to pay transport tax by November of the following year.

Tax notices usually arrive by mail, but for some reason they may be delayed. You can check the existence of debt using the government services website, where you can also get additional information about various fees and payments.