Draft law on changes to the taxation of high-value real estate and vehicles

Draft federal law “On Amendments to Part Two of the Tax Code of the Russian Federation” No. 1153844-8 was submitted to the State Duma for consideration on February 18, 2026.

As noted in the explanatory memorandum, the draft law proposes to adjust the progressive taxation scale for expensive real estate at the federal level by supplementing the existing federal rates with new ones linked to the cadastral value of real estate. At the same time, the bill introduces an additional one-time tax on the purchase of expensive vehicles, payable once upon purchase or first registration of the rights of the new owner.

It is proposed to introduce an additional scale of differentiated rates depending on the cadastral value of the property at the federal level (similar to the progressive scale applied in accordance with the regulatory legal acts of the representative bodies of municipal formations (laws of the cities of federal significance of Moscow, St. Petersburg, and Sevastopol, and regulatory legal acts of the representative body of the federal territory “Sirius”): from 350 million rubles — increased rate (3.0%); from 450 million rubles — increased rate (3.5%); from 550 million rubles — maximum rate (4%) .

Along with this bill, Chapter 28, “Transport Tax,” of the Code introduces a new provision (clause 5 of Article 361) establishing one-time tax rates as a percentage of the purchase price for the following types of vehicles: — passenger cars costing more than 20 million rubles (from 1 to 4 percent, depending on the price category); — yachts, sailing vessels, boats, personal watercraft, as well as airplanes, helicopters, and other aircraft costing more than 50 million rubles (from 1 to 4 percent, differentiated by cost).

For passenger cars costing more than 20 million rubles, the tax rate will be set at the following levels:

• from 20 million to 30 million rubles – 1%;
• from 30 million to 50 million rubles – 2%;
• from 50 million to 100 million rubles – 3%;
• over 100 million – 4%.

For boats, yachts, sailing vessels, personal watercraft, as well as airplanes, helicopters, and other aircraft costing more than 50 million rubles, the following rates are proposed:

• from 50 million to 70 million rubles – 1%;
• from 70 million to 100 million rubles – 2%;
• from 100 million to 300 million rubles – 3%;
• more than 300 million – 4%.

The tax shall be paid in a lump sum upon state registration of the vehicle under the new owner or within 30 calendar days from the date of purchase if registration is not required or has not been carried out.

The registering authorities shall not be entitled to perform registration actions without confirmation of payment of this tax, which will ensure its collectability.

A new clause is being added to Article 362 of the Tax Code, establishing the obligation of taxpayers—individuals and organizations—to independently calculate a one-time tax and submit a tax return no later than 30 days from the date of purchase or registration. If the return is not submitted, the tax authorities are entitled to calculate the tax on the basis of available information, including that received from the registering authorities, and send the taxpayer a demand for payment.

Article 363 of the Tax Code introduces provisions establishing the deadline for payment of the one-time tax (no later than 30 days from the date of acquisition) and excluding the application of general transport tax rules (advance payments, tax notices, notifications of calculated amounts).

Link: https://sozd.duma.gov.ru/bill/1153844-8

Draft law № 1153844-8