The latest tax situation of expensive cars

According to last year’s budget law, the owners of all types of passenger cars and two-cab vans who owned the car at the beginning of 1400 were taxed as follows:

1) Non-governmental legal entities for each car with a daily value higher than one billion tomans.

2) Real persons whose total value of their cars and children under 18 under their care is over one billion tomans.

In the meantime, the annual tax rate of the total daily value of all types of passenger cars and two-cab vans is as follows:

1- Up to the amount of 1.5 billion Tomans compared to the surplus of one billion Tomans, equivalent to one percent

2- Up to the amount of three billion Tomans compared to the surplus of 1.5 billion Tomans, equivalent to two percent

3- Up to the amount of 4.5 billion compared to the surplus of three billion tomans, equivalent to three percent

4- Compared to the surplus of 4.5 billion, equivalent to four percent

The latest announcement of the Tax Affairs Organization to ISNA indicates that about 50 to 60 billion tomans of tax has been collected from the luxury cars identified last year.

Also, a review of the revenue performance of the Tax Affairs Organization in the first two months of this year shows that in this period, equivalent to 5 billion 55 million 900 thousand Tomans has been collected from taxes on passenger cars and two-cab vans with expensive personal disciplinary numbers.

Of course, it should be noted that the luxury car tax is also applicable for this year, and according to the Director General of Design and Analysis of Luxury Car Tax Processes have been counted for the beginning of this year and NAJA should provide their information to the Tax Administration; Therefore, it is not clear whether the 5 billion revenue of the tax authority in the first two months of this year is related to luxury cars to cars identified this year or last year.

It should be noted that to collect taxes on luxury cars this year, the total value is not the criterion and any car over one billion tomans will be taxed.