Calculation of personal income tax - formulas and examples of determining the amount of income tax. Personal income tax: when, where and how to pay personal income tax to individuals

Personal taxes, especially personal income tax, are an important component of the Russian fiscal system. This obligation applies to all able-bodied residents of Russia, that is, approximately 70 million people.

Chapter 23 of the Tax Code of the Russian Federation is entirely devoted to the rules governing the taxation of income of individuals. It contains not only a list of those who pay personal income tax, but also legal opportunities to receive compensation for the tax paid. Here we will try to explain what personal income tax is in simple words.

What is personal income tax in simple words: explanation of the term

The abbreviation personal income tax stands for personal income tax. Personal income tax is a certain share of all income received, which is withdrawn in favor of the state.

The term personal income tax arose in 2001 with the adoption of the Tax Code; before that, the tax was called “income.” That is, in essence, income tax and personal income tax are one and the same thing. Now the concept of “personal income tax” has more of a colloquial connotation, whereas the term “personal income tax” is used in laws and other legal acts.

Procedure for calculating income tax

So, personal income tax is a certain part of income that is subject to payment to the budget according to the rules of the Tax Code. The personal income tax rate in Russia is determined by the type of income and does not depend on its amount. Information about what income is involved in calculating tax and the features of certain types of income, as well as what rates apply to them, is contained in articles 210 to 215 and 224 of the Tax Code of the Russian Federation.

Thus, lottery winnings or prizes are taxed at the highest rate of 35%. The same tax rate is levied on interest on deposits and on interest savings on loans, with certain caveats. Income received by non-residents in Russia is generally subject to a 30% rate, except for dividends, which are taxed at a 15% rate. A rarely used rate of 9% is applied when receiving income from bonds in cases specified by law. Everything else, that is, the vast majority of income, is taxed at a rate of 13%.

Personal income tax is equal to the sum of indicators for each income group multiplied by the corresponding rate. It is in the interests of the taxpayer to take into account when calculating the tax the deductions required by law, which reduce the base taxed at the basic rate of 13%.

Example 1. Rizen Alexander Robertovich is one of the founders of JSC Kapiton and has been working there as general director since 2005. Alexander Robertovich has a deposit in the bank. At the end of 2017, Alexander took part in a drawing held by the BMW concern, and unexpectedly won one of the prizes - an expensive, sophisticated mountain bike.

The previous year 2016 turned out to be very successful and profitable for JSC Kapiton, and at the end of the year the founders were awarded dividends, which Alexander Robertovich received in 2017. Alexander Robertovich has a nineteen-year-old son who is a full-time paid student at the university’s Faculty of Philology. Alexander Robertovich paid a significant amount for his training in 2017.

Considering the types of income received by Risen A.R. during 2017, as well as the desire to receive a deduction for his son’s education, Alexander must file a tax return. The tax on his income consists of indicators with different rates:

salary according to the certificate of Kapiton JSC for the year, multiplied by the rate of 13%;
the amount of interest on the deposit multiplied by the rate of 35%;
the cost of the won bicycle multiplied by the bet of 35%;
the amount of dividends multiplied by 13%.

But at the same time, a deduction for paying for your son’s education can only be applied up to fifty thousand rubles. That is, income tax withheld at a 13 percent rate can be reduced by 13% of the amount of payment for your son’s education within 50 thousand rubles. The amount of tax refunded will be only 6,500 rubles (based on 50,000 * 13%).

Personal income tax payers and objects of taxation

Personal income tax payers are defined in Article 207 of the Tax Code of the Russian Federation; they include residents of the Russian Federation and persons receiving income from Russian sources, regardless of their tax status. Let us remind you that in order to obtain resident status, you must meet the condition of staying in our country for at least six months over the next 12 consecutive months. Let's figure out on what income tax residents must pay personal income tax.

Residents of Russia and citizens who have received resident status must pay tax on all their income, regardless of the place of receipt. If income is received in a foreign country, then you must also pay tax on it.

Receipt of certain types of income does not lead to the obligation to pay income tax. The list of all non-taxable income is contained in the Tax Code and this list is quite extensive. Such income includes, for example, state benefits (except sick leave), pensions, various compensations (except compensation for unused leave upon dismissal), travel expenses, daily allowances within the limit, etc.

Example 2. Ilya Vasilyevich Trubnikov, celebrating his 60th birthday, retired from Vodokanal OJSC, where he worked as a mechanic for almost 40 years, received a pension and got a job as a watchman in gardening. If Ilya Vasilyevich did not work in retirement, then, like all non-working pensioners, he would be classified as one of those who is not a personal income tax payer. And since he continues to work, he remains a payer of income tax, which the accountant of the gardening partnership withholds from his salary and transfers to the budget.

Let's consider another option. Let’s assume that pensioner Trubnikov I.V. does not work, he lives in the country with his wife all summer, enjoys gardening, and goes fishing with his grandson. And suddenly he wins money in a lottery held by one of the central television channels. Having received the winnings, Ilya Vasilyevich becomes a personal income tax payer and must give the state 35% of the winnings.

Reducing the amount of taxable income: tax deductions

In the Tax Code, legislators have provided a number of benefits for personal income tax payers, so-called deductions. Unfortunately, our laws are written in such a way that it is difficult for a person who does not have special training to understand all the nuances and understand what benefits he can take advantage of. For example, when purchasing housing or land, you can return quite significant amounts. In this case, it is necessary to take into account the subtleties that will allow you to return the money, sometimes in a larger amount than expected, and in a shorter time.

Example 3. The Kirillov couple are both retired, but continue to work - Nina Pavlovna leads tours at the Russian Museum, and Nikolai Alexandrovich, a retired colonel, teaches at a military school. In 2017, the couple sold a room in a communal apartment on Petrogradka and, adding money from their savings, purchased a cozy house with a plot not far from St. Petersburg - in Sestroretsk. The property was registered in the name of Nina Pavlovna. The house, although small, cost more than four million due to its location.

In 2018, Nina Pavlovna submitted a declaration to the tax office and was returned the amount of 42,000 rubles from the budget. This is exactly what was indicated in the certificate of employment for 2017. The money received from the sale of the room is not taxed as income, because Nina’s parents received it after the war, that is, such a sale is not taxed for the period of ownership. So Nina Pavlovna would have received deductions for buying a house for another 6 years, and then only if she continued to work, because pensions are not subject to income tax and, accordingly, pensioners are not entitled to a deduction.

But a friend of her youth who came to visit, who had worked all her life as a chief accountant, told the Kirillovs how they could get money faster and even in a larger amount than they expected. The fact is that, according to the law, a pensioner can receive a deduction for the three years preceding the year of purchase and for the year of purchase too, that is, Kirillova N.P. will be able to return from the budget the tax withheld from 2014 to 2016. Nina Pavlovna will return the rest of the amount later until she receives all 260 thousand rubles established by law.

But that’s not all, it turns out that Kirillova’s husband can also receive a deduction, taking into account the cost of the purchased house, because all property acquired during marriage is the common property of the spouses, and as a pensioner, Nikolai Alexandrovich, just like his wife, can return the tax also for the previous three years.

It must be borne in mind that in addition to compensation for the cost of purchasing a home from the state, there is also compensation for interest paid on the mortgage. The main difference between this type of compensation, besides the amount, is that it can only be received for the purchase of one property, while compensation for the cost of purchasing a home can be used until the entire deduction amount is “selected.”

The deduction amount for expenses is a maximum of 2 million rubles; you can return 13% of this amount within the framework of the personal income tax paid, that is, 260 thousand rubles. The maximum allowable deduction for mortgage interest is 3 million rubles, that is, you can get back 390 thousand rubles of tax paid to the budget.

You can use deductions in two ways of your choice. First, wait until the end of the year in which the property is registered, submit or send in another prescribed manner an income statement to the tax office with the required documents attached, and wait for the entire amount of personal income tax paid for the year to be returned to your current account. Or you can receive a deduction at work without waiting for the end of the year and receive a salary along with the personal income tax amount monthly, having previously received a notification from the tax office about the right to a deduction, issued for submission at the place of work.

Two more types of deductions that are of interest due to the possibility of receiving quite significant amounts from the state are benefits for medical care and medication expenses, and for training expenses.

Unfortunately, currently the quality of free services provided by medical institutions leaves much to be desired. And people are forced to seek paid medical care. The legislation allows for the return, as well as for the treatment of immediate relatives, which include the wife or husband, children under 18 years of age, and parents. If such expenses are incurred during the year, you can receive compensation from the state within the framework of the personal income tax paid in the amount of no more than 15,600 rubles. This is 13% of the maximum deduction provided for reimbursement of expenses for medicine and education.

In addition, you can receive reimbursement from the budget for the costs of your child’s education, subject to certain conditions, and the costs of expensive treatment. The species are contained in a special list.

Example 4. In 2017, Elena Sergeevna Lebedeva spent 150 thousand rubles on her daughter’s full-time education at the university, 100 thousand rubles on her son’s education, a part-time student at the same university, and another 100 thousand rubles. 30 thousand rubles were spent on dental treatment and prosthetics. - for training in a driving school.

In this case, Lebedeva E.S. may qualify for a deduction of 50 thousand rubles. for the cost of training my daughter and 120 thousand rubles. in total for dental treatment and training in a driving school, since, according to the certificate issued by the dental clinic, the treatment is not included in the list of expensive ones, so the deduction can only be applied within the limit of 120 thousand rubles. There is no deduction for paying for a child’s education in the correspondence department.

In general, the topic of applying special deductions is quite extensive and somewhat confusing, so in each specific case it is recommended to seek clarification from specialists.

Let us separately mention standard deductions common to all taxpayers. The use of these deductions, unlike those described earlier, does not require personal income tax payers to deeply immerse themselves in the study of numerous articles of the Tax Code. All you need to do is simply submit an application to the accounting department for the provision of deductions, and when calculating your salary, personal income tax will be automatically withheld by the accounting department taking into account these deductions.

Namely, 500 rubles or 3,000 rubles if the employee belongs to a small category of persons listed in Article 218 of the Tax Code, but if the employee has children, then a deduction of 1,400 rubles is provided for each of them, if there are one or two of them, and if the employee decides to have a third child, then a deduction for this child, as well as for the fourth, fifth, etc. will be 3,000 rubles for each.

Reporting documents on personal income tax

In the vast majority of cases, reporting personal income tax is the responsibility of the enterprise where the citizen works. Accounting calculates employee salaries, takes into account the required standard deductions, transfers taxes to the budget and submits reports to the tax office on the amounts of tax withheld from each employee.

For example, filing a declaration is mandatory:

when selling your own property;
if a citizen receives income as a lessor of his property;
in case of winning and receiving prizes;
if income is received in another country;
in a number of cases specified in Article 229 of the Tax Code.

If a citizen belongs to the category of persons for whom it is mandatory to report income, this must be done before April 30 of the year following the year in which the event occurred that entails the need to file a declaration.

If a citizen has performed any actions that give him the right to receive from the state, then after waiting until the end of the year, he can at any time submit a declaration to the tax authority, which, together with supporting documents, will be the basis for the tax authorities to return the money.

Terms and procedure for paying income tax

If a citizen has an obligation to declare his income and as a result he must pay tax, then this will have to be done before July 15 of the same year. Well, if a person works for a salary, it is the employer’s responsibility to withhold personal income tax from the salary and transfer it to the budget on time.

Personal income tax (NDFL)– mandatory tax payments on the income of individuals. As a rule, the tax base is the wages of citizens. the procedure for the mandatory calculation and payment of personal income tax, for the territories of all subjects of the country, the Tax Code of the Russian Federation, Chapter 23, dedicated to this type of tax, according to which personal income tax is paid by both residents of the Russian Federation and non-residents (⊕). Residents - private individuals staying on the territory of the Russian Federation for more than 183 days over 12 months, pay this tax from all income received in the territory of all constituent entities of Russia and abroad. Territorial borders don't matter. Non-residents pay mandatory tax only on the income they receive from sources located exclusively on the territory of all constituent entities of the Russian Federation.

We will consider not only the concept of the personal income tax itself, but also give it its main characteristics, give examples, touch on the procedure for paying this most massive tax and the features of submitting reports to the tax office. The materials will be useful not only to professional financiers and accountants, but also to citizens who are directly affected by this tax.

Personal income tax: briefly

What income is subject to income tax?

The employer withholds personal income tax from the salaries of all employees of the company and pays it to the state budget. However, he does not incur any costs. A company employee receives his salary already with the deduction of this tax. Here you can see an example of calculating tax deducted from employee salaries.

What other income of citizens is subject to personal income tax? We suggest that you familiarize yourself with an approximate list of such income. Personal income tax is subject to:

Salaries of citizens;
Financial assistance (some of its types);
Winnings and gifts;
Dividends, interest;
Income from the rental and sale of citizens' property;
Services provided under concluded contracts of a civil and legal nature;
Revenue from private entrepreneurs, as well as private lawyers and notaries;
Other types of income.

In the Tax Code of the Russian Federation you can also find a complete list of all those incomes from which personal income tax is not withheld.

The following types of income are not subject to mandatory taxation: certain types of material assistance associated with payments guaranteed by the state at the birth of a child, payments in connection with natural disasters, and the death of a loved one. Compensation payments that are due when laying off workers, government payments, except for sick leave, and some types of travel expenses are not taxed. If travel allowances were issued in the amount of at least 700 rubles when traveling through the territory of the Russian Federation and up to 2,500 rubles when leaving the country, then personal income tax is not paid on the daily allowance. There is also no tax withheld on expenses associated with transfers from the airport to your destination.

The Tax Code of the Russian Federation contains a list in the form of a list of other incomes that are not subject to personal income tax by law (see →)

As for sick leave, in accordance with Article 217 of the Tax Code of the Russian Federation, personal income tax as amended, personal income tax is necessarily withheld from all sick leave, and a worker or employee of an enterprise, regardless of the organizational form of ownership, receives benefits minus this tax.

Personal income tax payers

The employer pays taxes from wages, in this case he acts in a new role - as a tax agent. He fills out all the necessary reporting documentation and pays the tax to the state budget. For such types of income as gifts, winnings, taxes and income from the rental or sale of property, the employee (individual) pays the tax independently. Before this, he fills out a declaration, and then submits it to the tax authority at his place of residence, and also pays the required amount to the bank in the manner prescribed by law. Private entrepreneurs independently prepare financial statements and report to the tax authorities ⊕

Financial reporting for personal income tax

The report is submitted to the tax authority at the place of residence based on the results of the previous calendar year. Employers fill out a 2-NDFL certificate for each working employee of the enterprise. This financial document reflects all income for the past year. In addition, a register of information on the income of individuals is filled out. All this documentation must be submitted to the tax office at the payer’s place of residence before 1.04 of the year following the year of the reporting period. Persons engaged in any legal private practice, individual (private) entrepreneurs fill out the 3-NDFL tax return and submit it, observing the same conditions until 30.04, which follows the reporting period.

All individuals who independently report to the tax office fill out the 3-NDFL declaration and submit it by April 30 of the next year.

Procedure and deadlines for paying personal income tax

The tax is paid monthly, before wages are paid to the company's employees. Individuals pay tax on their own until July 15th following the year in which they received income. Individuals and those engaged in private practice pay tax 3 times a year.

Tax authorities calculate advance payments to private entrepreneurs independently; they receive notification by mail or e-mail. According to this notice, they pay this personal income tax according to the following scheme:

for the period from January – June – until July 15;
from July – September – until October 15;
from October – December – until January 15.

Compliance with the rules for calculating and paying personal income tax will save company managers, private entrepreneurs, and those who provide other types of services subject to tax from troubles after tax audits.

How to submit a personal income tax return

The declaration can be submitted to the tax authority in three ways:

personally or by proxy;
by mail, with a list of the attachments (the date of filing the declaration will be considered the date of the stamp on the letter);
for electronic document management (for this option you must have an electronic digital signature issued by a special center).

Declaration of personal income

The main document for paying personal income tax is a declaration in form 3-NDFL.

A form confirming income and expenses is submitted along with the declaration.

If you do not file a return, the penalty will be 5% of the unpaid tax amount for each month from the due date of filing. The fine cannot exceed 30% of the unpaid amount and cannot be less than 1000 rubles.

Tax rates (Article 224 Tax Code)

The table below describes the income tax rates.

Tax resident – a person actually staying in Russia for at least 183 calendar days over the next 12 consecutive months ⊕

Tax deductions for personal income tax (video lesson)

Tax deductions can be property, standard, professional or social. At their core, these are benefits that are provided subject to certain conditions. This means that if an individual has a legal right to reduce the amount of tax, then he pays it from an incomplete amount. The video below contains a video lesson about the main payers, rates, standard, property and social deductions, 3 practical examples of calculating tax deductions for personal income tax are discussed ⇓

Personal income tax (NDFL) is a tax that is calculated on the basis of the total income of individuals and is withdrawn in . Let's look at what personal income tax is in 2018 in this article.

Subjects and objects of taxation

In the Russian Federation, according to Article 207 of the Tax Code of the Russian Federation, personal income tax payers are individuals - as well as individuals who are not residents of the Russian Federation, but who receive income from sources in Russia.

The object of personal income tax taxation (Article 209 of the Tax Code of the Russian Federation) is, accordingly, income that is received:

from sources in the Russian Federation, regardless of who receives it (resident of the federation or not);
from sources outside Russia, if the recipient is a resident of the Russian Federation.

The tax base

The tax base for personal income tax (Article 210 of the Tax Code of the Russian Federation) takes into account all income of the taxpayer that he received in kind or in cash, as well as in the form of material benefits.

The tax base is not affected by deductions from the income of an individual that were made by decision of the court or other authorities entitled to do so.

The tax base is compiled separately for each type of income in accordance with the current tax rates.

The tax period for personal income tax is determined by Article 216 of the Tax Code of the Russian Federation and is equal to one calendar year.

Personal income tax amount

The basic tax interest rate is 13%. But the rate for some types of income differs from the standard one.

Such income includes:

prizes and winnings that a taxpayer receives by taking part in games, competitions and other events in an amount exceeding 4 thousand rubles (35%);
interest income received from deposits in banks, if the amount of interest received exceeds the amount of accrued interest on a deposit in rubles, calculated at the refinancing rate of the Central Bank of the Russian Federation plus 5%; if the deposit is in foreign currency, then from an amount of interest exceeding 9% per annum (35%);
the amount of savings on interest when an individual receives credit funds. For loans in rubles, the object of taxation is the amount of calculated interest exceeding 2/3 of the refinancing rate; for loans in foreign currency, the tax base is calculated as the difference between accrued interest under the agreement and at a rate of 9%;
in addition to the material benefits received for the use of loans actually spent on the purchase of a residential building, apartment or new construction of the same (35%);
dividends received by non-residents of the Russian Federation from equity participation in the activities of Russian organizations (15%);
direct income of non-residents of the Russian Federation (30%).

Payment benefits

Personal income tax benefits are provided in the form of tax deductions. Simply put, this is the amount, .

Deductions for personal income tax are of the following types:

standard;
property;
social;
professional.

An individual can receive several tax deductions at once. When paying personal income tax, they are summed up, then subtracted from the total amount of profit, and tax is already paid from the remainder.

How to fill out a declaration for a personal income tax refund when buying an apartment: Example

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What is not subject to personal income tax

In accordance with Article 217 of the Tax Code of the Russian Federation, there is a whole list of income that is not subject to personal income tax. We will not give the entire list here, but will indicate only the most frequently encountered options.

So, amounts not subject to personal income tax:

State benefits, payments and compensations that are paid in accordance with current legislation. This also includes unemployment benefits, maternity benefits.
State and labor pensions that were assigned in the manner established by the legislation of the Russian Federation.
Compensation payments based on decisions of local governments.
Grants that are provided to support education, science, culture and art in the Russian Federation by Russian or foreign organizations in accordance with the list of the government of the Russian Federation.
Foreign, international or Russian awards for outstanding achievements in the field of technology, science, education, literature, culture and art.
Amounts provided by employers to family members of a deceased employee or to an employee in connection with the death of someone in the family.
Scholarships for graduate students, undergraduates and other students.
Income from birds and animals raised on private farms, as well as beekeeping, plant growing and floriculture products.
The income of a peasant or farm enterprise that is received on this farm.
Income received as an inheritance in cash and material form.
Amounts in kind and cash that a taxpayer receives as a result of a gift. It is worth clarifying some points here. Personal income tax is not charged on gifts, with the exception of cases of donation of vehicles, real estate, stocks, shares, interests.

There are many other items of income that are not subject to personal income tax.

Individual entrepreneur and personal income tax

Does individual entrepreneur pay personal income tax? The question is complex, and it all depends on the nuances.

Firstly, from the tax payment system. An individual entrepreneur who pays taxes under UTII, PSN or simplified taxation system does not pay income tax on income received from activities under a special tax regime.

If the individual entrepreneur is on OSNO, then he pays personal income tax at the end of the year.

Secondly, an individual entrepreneur transfers personal income tax not only for himself, but also for his employees (in cases where there are any). But, as noted above, this is a controversial issue. If you are an individual entrepreneur and received income during the reporting year that is taxable under the laws of the Russian Federation, and it was not received from the main type of activity, then you are required to pay personal income tax for it. An example of such income would be the amount received from the sale of a vehicle or real estate.

What is a personal income tax budget classification code?

KBK is a list of budget classification codes that are common to all. It is approved by the Ministry of Finance of the Russian Federation. It contains all items of budget expenditures and appropriations. The codes are twenty-digit numbers. So, for an individual entrepreneur, a personal income tax budget classification code is needed to pay income tax for himself and for his employees (if any).

For employees, an individual entrepreneur is considered a tax agent for personal income tax. At the same time, there is one KBK of personal income tax for employees, and another for individual entrepreneurs.

Tax register for personal income tax

Among other things, an individual entrepreneur acting as an employer must open a tax register to record employee income tax deductions. Failure to comply with this condition may result in a financial penalty.

The personal income tax register is necessary for personal accounting of data for each individual from whom the tax agent withholds tax.

How to charge

In general, it occurs at a rate of 13% for residents of the Russian Federation and 30% for non-residents of the Russian Federation in relation to the income of an individual. For residents, the interest rate is deducted from the amount of wages minus tax benefits for personal income tax. For non-residents, only the amount of accrued salary is taken into account.

Personal income tax problems

The most important problem in paying personal income tax is determining the object of taxation. Due to the ambiguity in the legislation of the Russian Federation, controversial situations often arise when different interpretations of certain types of income lead to a violation of the rights of the taxpayer.

Personal income tax changes in 2016

The main changes regarding personal income tax in 2016 relate to the fact that from January 1, a new form of calculation is being introduced - 6-personal income tax. This declaration must contain information about the accrued income of employees, as well as the amount of tax already paid. The report is submitted no later than the last working day of the month following the quarter.

If an entrepreneur fails to submit Form 6-NDFL on time, he will be charged a fine of 1,000 rubles; in addition, the fiscal authorities have the right to block his current account if, after 10 days, the 6-NDFL report has not been submitted.

If there is no income, the report must still be submitted, indicating zeros in all columns.

The second significant change regarding personal income tax concerns those entrepreneurs who employ more than 25 people: they now need to submit reports only in electronic form.

If an entrepreneur has not withheld tax, he must notify the fiscal authority: such a message is submitted using a special form 2-NDFL before March 1 (previously the filing deadline was February 1).

Well, the last most significant change concerns entrepreneurs who work on a patent or UTII: previously they submitted reports in Form 2-NDFL at the place of business, but now they will need to visit the tax office at the place of registration. You will also need to bring the new 6-NDFL form there.

Deadlines for submission and payment in 2018

It is planned to accrue personal income tax in 2018 in the same manner as in 2017. must be submitted to the department of the Federal Tax Service of the Russian Federation at your place of residence no later than May 2, 2018.

Payment of personal income tax must be made no later than July 15, 2018.

Individuals who have received a notification from the tax service, in accordance with Article 227 of the Tax Code of the Russian Federation, transfer advance payments:

for the first six months - no later than July 15 of the current year in the amount of half the annual advance;
for the third quarter - no later than October 15, in the amount of a quarter of the annual advance;
and for the fourth quarter - no later than January 15 of the following year, also in the amount of one quarter of the annual advance payment amount.

Personal income tax: Video

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As a tax resident in Russia, you are obliged pay personal income tax. This tax is paid by individuals on their income, its amount is 13% of it. That is, when we receive our salary in hand, we receive it minus personal income tax.
Just as with wages, the state acts with any income of a citizen. Whether you are selling an apartment, receiving a lottery win or a car as a gift from a relative - do not forget to find out in advance when to pay personal income tax. Although this, by the way, is not the only tax that we pay to the state treasury, because you also have to pay to the Social Insurance Fund and the pension fund, VAT on purchases, tax on a vehicle or on land, if you are its owner.

The essence of personal income tax

As we have already found out, this abbreviation refers to the tax on our income. In Russia it is 13%, in addition to the tax on winnings in an advertising lottery. Then its size will be 35%.
Does everyone need to know where and how to pay personal income tax to individuals? Yes, it is advisable to be aware. Even if he calculates and pays for you tax agent- the one who pays you money. In the case of wages, the tax agent is the employer: it is he who is obliged to carry out personal income tax calculations, and you already receive a net salary.
But what if the accounting department is frozen? Or is there no tax agent, but there is income? Then it is your responsibility as a taxpayer to pay personally. To do this, take and fill out a tax return in form 3-NDFL. When to serve it?

Total from renting out housing;
When winning gambling, lottery;
When receiving an inheritance as a gift;
When selling an apartment that you have owned for less than 3 years.

What do we pay for

An urgent question for every Russian: where do our taxes go? All of them, including personal income tax, go equally to the state budget, and from there they are distributed to other levels:

First to the federal budget;
Then for the needs of the subjects - Moscow, St. Petersburg, republics, territories and regions. Up to 85% of total expenses come here;
To regional budgets.

It turns out that the main donor for the state treasury is contributions from individuals to the Federal Tax Service. Up to 45% of the annual budget of Moscow, for example, is personal income tax. This tax does not go to the federal budget; it is left “locally”, spent on improving the city where you work (you work, not live!).

What is the amount of personal income tax 2018

This tax is permanent, it does not change. To make its calculation clearer, let’s take an example:

The salary of a citizen of Nikolaev is 40,000 rubles. He receives no tax deductions. The enterprise gives him 44,800 in his hands, minus the 13% (which is 5,200) that he owes to the state. During the year, 62,400 rubles will be transferred from a citizen of Nikolaev. And here is how the state will dispose of them (data for 2015):

Now let's look at the articles:

Education and social policy– the two largest items for the Moscow budget;
Transport– this money will be used to repair escalators in the metro and roads in the capital. Not all, however, but only those planned for this year;
Housing and communal services– new communications and bio-toilets also do not appear out of nowhere. You pay for them to the country’s budget;
Medicine– we have it almost free: flu vaccinations, calling an ambulance, medical examinations in schools, etc.;
Economics and agriculture– for Moscow it mostly involves organizing exhibitions and fairs;
Government work is also paid for by individuals – taxpayers;
Some of your money is given to sport and culture;
Very little, less than 1% is spent on Ministry of Emergency Situations, ecology, subsidies to local budgets;
And, no matter how much they blame the Russian Federation for the development of the military-industrial complex, we still give to non-military training 0.15% of your personal income tax.

Subtotal

Every month, every legally employed citizen pays personal income tax in the amount of 13% of his salary. Usually the tax agent – the employer’s accountant – deducts it and fills out the declaration. If there is none, the taxpayer’s responsibility is to independently take and fill out form 3-NDFL. We will tell you further about how this is done.

We pay personal income tax ourselves

This item is specifically for those who do not have a tax agent, but still receive income. That is, for example, you rent out land, work on a copywriting exchange, or make money by playing poker. Or you have a case of one-time income, from the sale of property or receiving a gift. Then get ready to calculate and pay the tax yourself.

“Can I not pay?”

The first question that arises is - what will happen if you ignore filling out the form and calmly receive all the income from a one-time activity? Here we simply remind you that every citizen of the Russian Federation is obliged to pay taxes to the treasury according to the Constitution. Responsibility for evasion is prescribed both in the Tax Code of the Russian Federation (Article 122) and in the Criminal Code of the Russian Federation (Article 198). That is, you can also receive criminal punishment.
Typically, the penalty for non-payment of taxes ranges from twenty to forty percent of the hidden amount. For example, you won 30,000 in the lottery and decided to keep it all for yourself. If the tax authorities discover this, you face an annual fine of 18,720 rubles. And according to the Criminal Code of the Russian Federation, he faces another year in prison or a fine of 300 thousand.

How does the tax office know about my income?

You need to be careful with your actions and words. Now not only banks are required to report to the Federal Tax Service about movements in depositors’ accounts and changes in details. Even some social networks are viewed by tax authorities. As for Web Money wallets, Yandex. Money, freelance exchanges, they can also report something to the tax authorities. So if you often receive funds to your wallet or directly to your card, perhaps the Federal Tax Service will investigate this and come with a check. But it is encouraging that transactions worth over 100,000 rubles are subject to verification; transfers or withdrawals from a card or withdrawal of electronic currency for this amount must be declared.

3 ways to pay the declaration yourself

Method 1. Submit the declaration to the Federal Tax Service yourself

Every year, citizens are asked to submit a declaration in writing to their residential address. To do this, fill out form 3-NDFL, indicating not only the amount of income, but also separately their source. Even if you were paid by eight different writers for eight projects, you still need to schedule. Your declaration will be checked and payment details will be provided.
There is only one drawback: if you carry out many small orders, you will simply get tired of filling out reports. But there are also advantages: you do not need to open an individual entrepreneur and hire an accountant.

Method 2. Work on a contract basis

As a freelancer, you have the right to work with clients on a contractual basis. The contract can stipulate that the customer is a tax agent and issues a fee minus 13% personal income tax. Here, of course, the question is: is it profitable for the customer to do so much paperwork for you? Will he lower your fee for this?

Method 3. Registration of an individual entrepreneur

It makes sense to register as a sole proprietor and pay 6% tax instead of 13% if you regularly earn large amounts on your own. If you fail to do this on time, you may come under inspection, and when calculating your business activity, you will be charged a fine of 10% of the entire amount hidden during work without the status of an individual entrepreneur. Liability under Article 171 of the Criminal Code is also dangerous here! So it’s worth thinking about: shouldn’t you go to the tax office once to register an individual entrepreneur?

Filling out 3-NDFL for individuals

There are currently two ways to fill out the declaration:

Download the form, print it and fill it out manually;
Register your personal account on the Federal Tax Service website and submit electronically.

This is what the 3-NDFL form looks like

And in order to fill it out correctly, in addition to the taxpayer’s personal data, you need to know:

Number of the tax office at your place of residence (check on the website);
Taxpayer category code for individuals when filling out 760;
The year for which you are reporting;
Your Taxpayer Identification Number;
Budget classification code - for individuals who do not belong to the category of individual entrepreneurs and notaries, it is one 18210102030011000110;
The OKTMO code can also be clarified on the Federal Tax Service website;

Calculate the tax amount yourself.

When filling out the form manually, you should take it to the tax office at your place of residence before April 30 of the following reporting year. Remember that you need to fill out two copies, on one of which you will be given a stamp confirming your acceptance for verification.
Having EDS keys (electronic signature), you can fill out and submit 3-NDFL for individuals on the website.
When you receive the details, do not forget to pay them before July 15 of the same year. The most convenient way to do this is on the same website, using a Master Card or Visa.

Finally: what you may not declare

There are types of income for which you do not need to report to the tax authorities. You can independently extract them from Art. 215 and art. 217 of the Tax Code of the Russian Federation, among other things you will find.

There are three types of taxes in the tax system of the Russian Federation: federal, regional and local. The basis for this classification is the level of the authorities that introduce this or that mandatory payment.

What level does personal income tax belong to: federal, regional or local? Article 13 of the Tax Code of the Russian Federation establishes an exhaustive list of federal taxes and fees. Personal income tax is a federal tax and is regulated by Chapter 23 of the Tax Code of the Russian Federation.
How the amount received by the state in the form of taxes is distributed is determined by the Budget Code of the Russian Federation. There is no direct relationship between who introduces the tax and which budget it will be credited to. Tax revenues from personal income tax, which is a federal tax, do not go to the federal budget.

The distribution of income from personal income tax between budgets is established by the Budget Code of the Russian Federation and depends on who the taxpayer is. As a general rule, 85% of personal income tax is credited to the budget of the constituent entities of the Russian Federation. An exception is the tax paid by a foreign citizen working in Russia on the basis of a patent. In this case, the tax in full goes to the budget of the constituent entity of the Russian Federation (clause 2 of Article 56 of the Budget Code of the Russian Federation).
The remaining 15% of the amount is credited to local budgets (clause 2 of Article 58 of the Budget Code of the Russian Federation). Further distribution depends on what administrative units there are on the territory of the subject.
In subjects with territorial division into urban districts, the entire remaining amount is credited to the budgets of these districts.
If there are urban settlements on the territory of a subject, then 10% of the personal income tax amount is transferred to their budget, and 5% to the budgets of the municipal districts within them. In subjects with rural settlements, divided into municipal districts in the following percentage ratio: 2% for settlements, 13% for municipal districts.