07.10.2025 / How has the recycling tax for trucks changed?

The marketing agency NAPI analyzed the updated recycling tax rules, which came into effect on August 1, 2025. The recycling tax is collected from new and used vehicles, self-propelled vehicles and trailers imported into Russia or manufactured in Russia.

The basic rate remained unchanged: 20 thousand rubles (for category M1), 150 thousand rubles (for categories N, M2, M3, O1, O2, O3, O4), and 172.5 thousand rubles (for category T). At the same time, the multiplying factors for vehicles were indexed.

So, the factors for trucks were significantly increased. For example, the factor for new dumpers with GVW of 12-20 tons grew from 8.06 to 10.53. As a result, the tax was up from 1.2 million to 1.6 million rubles*. Similarly, the factor for used dumpers with GVW of 12-20 tons made 36.78, and the tax reached 5.5 million rubles.

The factor for new vans with GVW of 12-20 tons increased from 9.78 to 10.53, while that and for used ones - from 33.44 to 36.78. The recycling tax grew from 1.5 million to 1.6 million for new vans and from 5 million to 5.5 million for used ones.

Special vehicles of categories N1, N2, N3, M2, and M3 with different GVW received individual factors.

It should be noted that indexation is planned to be performed until 2030. Thus, the factor for new tractor units with GVW of 20-50 tons will increase from 28.67 in August 2025 to 46.17 in 2030. Accordingly, the recycling tax will grow from 4.3 million rubles to 6.9 million rubles, representing a 60.47% growth.

 

*The calculation was performed by NAPI using data specified in RF Government Resolution No. 1065 of July 15, 2025.

 

The full calculation version can be found in the attached file