Online personal income tax calculator 2019 is a service that allows you to calculate the amount of income tax that is paid from wages or other sources of income. Let's see how to use it.
The most common type of tax is income tax, it is paid by all citizens who receive wages, pension, scholarship. The list of income can also include various benefits, fees for the delivery of property (for example, real estate), dividends, royalties, etc. From most of these payments, a tax is transferred to the state treasury, which is called “Income Tax individuals", or, briefly, personal income tax (). It is held by organizations and entrepreneurs who make payments. Calculate how much to give out on hand, the calculator will help personal income tax deduction.
Personal income tax rates are established by the Tax Code, depending on the category of an individual and the type of income he receives ():
Most often, calculate the amount of personal income tax that must be withheld from payments in favor of the taxpayer and transferred to local budget, accounts for employers. It is they who play the role of tax agents for personal income tax in relation to all persons to whom they make payments. Enterprises, in turn, are required to submit 2-NDFL certificates for workers. The 2-personal income tax calculator with online deductions can help them with this.
But the taxpayers themselves will also need the skill of self-calculation. It will help you find out how much you need to pay to the state in case of income (for example, from the sale of real estate). In this situation, taxpayers must complete and submit a 3-NDFL declaration with the correctly indicated amounts of income received and tax calculated.
Now let's talk about how to work with the calculator, and give an example of the calculation. First choose tax rate- 13 or 30 percent. The choice depends on whether the taxpayer is a resident or not.
Residence depends on how long a citizen (regardless of nationality and citizenship) has been living in the territory of the Russian Federation. For example, if he lives in Russia for 183 days or more within 12 months, the personal income tax rate for him will be 13%.
As an example, let's calculate income tax from the salary accrued to the employee of the enterprise in the amount of 20,000 rubles. per month of work. The worker has one child of five years.
For information, we note that, according to, the tax deduction is due:
This means that our employee is entitled to a deduction for the baby in the amount of 1400 rubles.
In this regard, first from the amount of income we subtract the amount of benefits:
In the next field, the calculator shows the total amount minus tax. This amount, namely 16,182 rubles, should be handed over to the employee.
The example shows how convenient and easy the online calculator is to use. With it, you can calculate the deductions for any payments to employees or money received by the taxpayer.
Almost every adult citizen receives some kind of income: wages, pensions, benefits, rents or dividends. Otherwise, he simply has nothing to live on. On most of these payments, the state takes a tax, which is regulated by chapter 23 tax code RF. It is called “Personal Income Tax” or PIT. It will help to calculate the amount of tax that needs to be paid to the budget from income online calculator on our website. But in order to correctly enter the data necessary for the calculation, for example, the personal income tax rate, you need to understand something.
Income tax has in most cases a single rate of 13%, which does not depend on the type of income received, nor on its amount. True, for non-residents of the Russian Federation it is provided higher rate 30% tax. There are also two more increased rates: 15 and 35%. Taxpayers should know in what situations they apply, because without this knowledge, the 2019 personal income tax calculator will not help much. He himself cannot determine what kind of income was received by the payer, and, as a result, say how much is due for payment and what deduction can be counted on. So, personal income tax 35% must be paid to the budget by those citizens who:
A 15% rate is applied when an organization pays dividends to its participants or shareholders who are not residents of the Russian Federation (clause 3, article 224 of the Tax Code of the Russian Federation). Also, the Tax Code of the Russian Federation provides for the possibility of applying deductions for this tax and a number of benefits. A personal income tax deduction calculator is sometimes necessary when you need to determine how much the state will return for a purchased apartment or expensive treatment.
In most cases, employers have to calculate the amount of personal income tax that must be withheld from payments in favor of the taxpayer and transferred to the local budget. After all, it is they who act as tax agents for personal income tax in relation to all persons to whom they make payments. But taxpayers themselves also sometimes need to be able to calculate how much they owe the state if they received income on their own: they sold an apartment or a car, received money for services from other individuals. Someone plans to receive a tax deduction for the past year. Then the citizens-payers will have to fill out and submit a 3-NDFL declaration with the correctly indicated amounts of income received and tax calculated. Organizations, in turn, must submit 2-NDFL certificates for employees. An online personal income tax calculator can help them with this; with deductions for children, however, this program will not cope, they will have to be calculated independently.
Let's figure it out specific example how to calculate personal income tax (online calculator with deductions for children 2019). Let's imagine that we need to calculate income tax on the salary accrued to an employee in the amount of 30,000 rubles per month of work. An employee of the organization has two minor children, on whom, by virtue of Art. 218 of the Tax Code of the Russian Federation, a deduction in the amount of 1,400 rubles for each is required. Before entering the amount of income into the calculator, you must subtract the amount of benefits from it:
30,000 - 1400 × 2 = 27,200 rubles.
Thus, the online 2-personal income tax calculator with deductions online does not allow us to automatically subtract deductions, so we need to keep an eye on this. We see that the calculator has a choice of rates. Since we calculate payroll tax, we choose a rate of 13%.
Below is a field in which you need to enter the estimated income of the taxpayer so that the calculator can calculate the withholding from it. In our case, this is 27,200 rubles.
The calculator will instantly calculate the amount of income tax that we need to withhold.
And finally, in the last field we see the total minus tax. That is how much, in our case, 23,664 rubles, you need to hand over to the employee.
Obviously, using the online calculator is very simple. In this way, you can calculate deductions from any payments to employees or cash received by the taxpayer.
Every citizen of Russia is a taxpayer. On a monthly basis, the state calculates interest from wages, which are used to maintain the functioning of our country. Regardless of what a person does, he must make mandatory payments. At the same time, in addition to the tax on the profit part, enterprises and organizations pay additional amounts which depend on the occupation.
Each of us knows that certain money goes to the state treasury from our wages every month. Their size is directly provided by the Laws and is not subject to changes at the local level.
Today we will try to deal with such a system of taxation, which is withdrawn from profits. At the same time, we will consider exactly those payments that relate to individuals, that is, ordinary citizens.
First of all, let's define the concept and its meaning. PIT is an abbreviation for stands for Personal Income Tax. As the name suggests, personal income tax is one of the main types of taxation provided by the state to fill the state treasury.
The main feature of this phenomenon is that taxation is withdrawn exclusively from the profitable part. tax subject, which in this case is represented by individuals:
Like other taxes, such payments are calculated using interest rates. Personal income tax has its own unique nuance. The calculation of interest from the salary is possible after the deductions provided by the state. Such simplifications are intended solely for this tax. They reduce the actual income of a person by certain amounts, depending on the type of deduction, and only after that the tax is deducted from the remaining amount. 
The division of income taxation into types has not only theoretical, but also practical significance. This is due to the fact that special categories give individuals the opportunity to determine whether there is a need to pay income tax, or there is no such obligation.
That is why the legislation provides for income that is taxed and that are not subject to taxation. The first ones include:
The last item refers to all other income except:
Such a mandatory payment is characterized by the fact that a person provides certain amounts annually, that is taxable period is one year. In addition, a system of tax payments has been introduced, which consists in the fact that a person quarterly pays the tax in installments for the past three months. The last quarter and the necessary additional payment is made after the expiration of the tax period.
Every year, the person must provide tax authority declaration state sample, where it reports for the past tax period by providing information on the amounts of taxation.
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Personal income tax has different interest rates depending on how the income was received:
The most popular rate is 13%. This is due to the fact that the circle of civil relations to which such percentages are applied is the most used. 
In order to visually familiarize yourself with taxes in the revenue side, we suggest looking at some examples. To find out the amount of tax, you must use a special formula:
H = PS * OS, where:
It should be noted that for the OS it may be necessary to carry out additional calculations. This is due to the fact that in some situations deductions are used to the income part of a person - simplifications that help reduce the taxable amount for certain categories of persons. The OS formula in this case will be:
OS \u003d DCH - V, where:
Citizen Litvinov has a salary of 42,000 rubles. You need to know the amount of his monthly tax.
To do this, first of all, it is necessary to determine interest rate. Since in this case the income part is wages, we use 13%.
In this case:
It is in this amount that the tax from citizen Litvinov should be received every month. His net income will be:
Citizen Isakova has a salary of 56,000 rubles a month. She also has two minor children. She applied for. Calculate the amount of her monthly tax.
First of all, let's find the size of the deduction. Since we have two minor children, the state provides for a simplification of 1,400 rubles for each of them. total amount subtraction will be:
Subtract the size of this simplification from the total income of Isakova:
Already directly from this difference we calculate the amount of taxation. The rate remains the same as in the previous example:
For comparison, we calculate the amount of tax without deduction:
As you can see, tax deductions must be taken into account when calculating the amount of taxation, since the amounts with and without their use will be different.
Quite often the question arises as to whether vacation funds are taxed, like other income? After analyzing the norms of the legislation, it follows that this kind of payment is considered additional salary and therefore subject to taxation. The calculation of the amount of tax occurs exactly according to the same scheme and using the same percentage as when searching for the size of the mandatory payment from the salary.
For example, citizen Fayansov received vacation funds in the amount of 25,000 rubles. The tax on such income will be:
Citizen Mikheev received dividends in the amount of 30,000 rubles in 2014. First of all, let's decide on the interest rate. Since income of this kind belongs to the first group, 9% must be used.
The tax amount will be:
2-NDFL is a state document in which a person indicates his income, salary and the amount of taxes paid. You can find it on the official website of the Federal Tax Service, in the tax office. Help requires the following information:
Citizen Samsonov has monthly income in the amount of 65,000 rubles. At the same time, deductions for a child of 6 years are used to his earnings. We will find out what calculations he needs to carry out in order to fill out the 2-NDFL form.
First of all, you need to find the amount of annual income:
Next, we calculate the amount of the tax deduction. As noted in the previous example, the amount of simplification for one imperfect child is 1,400 rubles. At the same time, such benefits can only be used until the moment when the total income of citizen Samsonov does not exceed 280,000 rubles. Therefore, we find out how many months he has the right to use the deduction for the child:
We subtract the amount of deductions from the total annual income:
Let's calculate the amount of tax paid:
This means that citizen Samsonov needs to enter the following data in the 2-NDFL certificate:
The calculations are quite simple, the main thing is to have all the necessary information to calculate them. 
Help 3-NDFL is another special document designed to be filled out by certain categories of persons for carrying out activities related to a certain type of income. These include:
In addition, the main application of such a document is also the possibility of applying for the use of a deduction. To do this, it is necessary to carry out certain calculations and indicate the amount of simplification required for the return.
Citizen Sokolov purchased a dwelling, spending 1,500,000 rubles at the same time. This purchase was taxed. At the end of the year, Sokolov intends to submit an application for the return of tax payments for the purchase of housing. Let's calculate the amount of such a return.
In this case, the transaction was taxed at the normal rate, therefore:
It is this amount that Sokolov has the right to indicate when submitting a certificate. The main thing is to confirm this figure with special documents (purchase and sale agreement, receipt for the recalculation of the amount of money, etc.). 
Income tax delinquency threatens a person with penalties. To date, the size of such a penalty is 20% of the amount owed. At the same time, it is charged for each subsequent day after the deadline for paying taxes.
Citizen Samsonova delayed the payment of tax for 5 days. At the same time, the amount of her obligatory payment was 2,600 rubles. Let's calculate what penalty she will need to pay along with the main tax.
Find out the amount of the penalty for one day:
Now let's calculate the total penalty for all days:
As you can see, for such a pretty short term Samsonova will be obliged to pay twice the amount that was necessary for the timely payment of tax.
The current legislation assumes the obligation of citizens to pay income tax on all types of income, including wages for labor activity. The employing company performs the functions tax agent: determines the amount of budget allocations and transfers them to the state treasury. In order to avoid mistakes and not have problems with regulatory authorities, an organization's accountant must clearly understand how to calculate personal income tax from a salary.
The rules for determining the amount of income tax are regulated by the Tax Code of the Russian Federation: Articles 210, 217, 218-221, 224-226. AT normative document it is prescribed that employed citizens must transfer to the budget 13% of the following types of income:
The employer organization in labor relations performs the functions of a tax agent: determines the amount of the budget payment and transfers cash to the treasury within the time limits established by law.
The income tax calculation algorithm consists of two consecutive steps:
If in the last 12 months a person has been in the Russian Federation for more than 183 days (including trips up to six months for educational and medical purposes), he is considered a resident, and his earned income is taxed at a rate of 13%. Otherwise, an increased rate of 30% is used.
Important! Residence is determined on each date of transfer of income tax, when it changes, the amount of budgetary obligations is recalculated.
To determine the amount of deductions to the budget, the following formula is used:
Tax \u003d C * NB, where
NB - tax base;
C - the rate chosen depending on the fact of residence.
Income tax is determined on an accrual basis from the beginning of the year. To calculate NB, the following formula is used:
NB \u003d D - B, where
D - the amount of income from the beginning of the year, taxable at a rate of 13% (for non-residents - 30%);
B - the amount of deductions due to the citizen under the law (standard, property, social).
The following formula is used to determine the amount of tax:
Personal income tax from the beginning of the year = NB from the beginning of the year * 13%.
To determine the amount of income tax for the current month, the following rule is used:
Personal income tax for the month \u003d Personal income tax from the beginning of the year - Personal income tax in the amount of the previous months.
Important! Income tax is always determined in full rubles. Pennies are discarded according to the rules of mathematical rounding.
Sidorova E.L. works in Romashka LLC with a salary of 40,000 rubles. She has an underage son who she receives standard deduction in the amount of 1400 rubles. In March, Sidorova received a one-time bonus of 10,000 rubles. How to determine the amount of income tax payable to the budget for March?
Let's define NB from the beginning of the year:
NB \u003d 40,000 * 3 + 10,000 - 1,400 * 3 \u003d 125,800 rubles.
The amount of tax for the period from January to March:
Personal income tax \u003d 125,800 * 0.13 \u003d 16,354 rubles.
For the period from January to February, income tax was withheld from Sidorova's salary:
Personal income tax \u003d (40,000 * 2 - 1,400 * 2) * 0.13 \u003d 10,036 rubles.
So, personal income tax for March will be equal to:
Tax \u003d 16,354 - 10,036 \u003d 6,318 rubles.
Often, when hiring, the employer announces to the employee the amount of income issued minus tax. Two formulas will help determine the amount of deductions to the budget:
Gross salary = Tax-free amount / 87%;
Income tax amount = Amount on hand * 13% / 87%.
For example, Ivanov P.P. announced at the interview that as a senior engineer he would receive “clean” 50,000 rubles. How to determine the salary "gross" and the amount of personal income tax?
To calculate payroll, you need to use the formula:
Gross salary = 50,000 / 0.87 = 57,471.26 rubles.
Personal income tax amount \u003d 50,000 * 0.13 / 0.87 \u003d 7,471.26 rubles.
We round the personal income tax to the nearest integer according to the rules of mathematics and get 7,471 rubles.
In the general case, to determine the amount of tax from the salary of a non-resident, the following formula is used:
personal income tax = NB * 30%.
It is important to bear in mind that for four groups of non-residents, the rate of 13% is used when calculating income tax.
If a foreigner works in Russia under a patent, the personal income tax paid in advance when purchasing a permit document should be deducted from the amount of income tax calculated at a rate of 13%. The basis for this operation is a notification from tax office received within 10 days after a written request from the employing company.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Lydia Ivanova
The personal income tax calculator is a quick online calculation of the amount of personal income tax.
Income tax (PIT) is what each person pays to the state from their income. Income is a salary, money from the sale of property or from renting an apartment, fees and so on. On this page, we have prepared a personal income tax calculator online, but first, a few basic points that are needed to understand the situation and in order to perform the online income tax calculation (calculator) with children correctly.
Any individual in our country is considered a payer of personal income tax (unless, of course, there is official income). There are a few :
Let's figure out who residents and non-residents are (this will come in handy when working with a calculator):
Interestingly, citizenship in matters of personal income tax does not play any role. And military and civil servants sent on a business trip abroad are always considered residents.
IMPORTANT! Pensions and state benefits (for example, maternity capital or unemployment benefits) are not considered income, and you do not need to pay personal income tax on them.
personal income tax rate
Amount with VAT
Tax amount
Amount without VAT
Amount of children
under 18
If a person has taken an interest-free loan agreement in the organization where he works, then he has material gain. And this material benefit should be taxed on personal income. Our personal income tax calculator does not know how to count material benefits on a 2020 loan, but it’s not difficult. Here is the formula for doing it:
Material benefit = (loan amount) * 2/3 refinancing rate * number of loan days / 365
Tax amount = material benefit * 35%
Attention! The personal income tax rate for material benefits in rubles is 35% for tax residents and 30% for tax non-residents of Russia.
Calculation example:
Bukashka Alexander Borisovich received an interest-free loan from an employer - 100,000 rubles for 12 months.
His material benefit will be: 100,000 * (6.5 * 2/3) * 365/365 \u003d 4,333 rubles.
The tax will be: 4333 * 35% = 1516 rubles 55 kopecks.
Step 2. Enter the amount of your income(for example, salaries) in the "Amount with personal income tax" field. After that, the calculator will automatically calculate in the fields “Tax amount” and “Amount without personal income tax”.
Step 3. Try to count backwards: enter into the calculator the money actually received on hand in the "Amount without personal income tax" field and see how much was accrued BEFORE tax was withheld. 
In general, our 2-personal income tax calculator with online deductions can count money back and forth.
Step 4. Calculate the amount of tax, taking into account tax deductions on children. To do this, indicate the number of children under 18 years old (if you have a child - a full-time student under 24 years old, then count him too). Our online personal income tax calculator from salary - with deductions for children, it can calculate the amount of tax for parents.
As you will see, on our website, the NDF calculator online easily copes with deductions for children. It will automatically calculate the amount that you should receive in your hands, taking into account all the conditions you entered: it will help you calculate personal income tax with an online calculator with 2 children, with one child, with a large number of minor dependents. It will also help large families.
Keep in mind that the amount of personal income tax deductions for children this year is ():
IMPORTANT! For a single parent, the deduction is provided in double the amount, but our personal income tax deduction calculator has not yet learned how to calculate it. Therefore, we have given a little higher the total amounts that must be deducted from your salary - double deduction for a child for personal income tax, you will have to calculate it yourself.
And the second point: such deductions. That is, if your salary is 40,000 rubles, then the employer will stop making deductions for children (and this is legal) from October.
Another point we would like to draw your attention to is that there are now active talks about raising tax rates. There is a high probability that this will still happen. But for now, these are just discussions and conversations, and the rate is still the same - we pay a basic 13% for personal income tax in 2020. The calculator also calculates at current rates: as soon as (and if) something changes, we will make this adjustment to the calculation algorithm.
Was it convenient for you to use our calculator? We have tried to make for you the most understandable calculation of personal income tax - an online calculator with deductions for children in 2020. If you notice inaccuracies or errors, or something you don't understand, please leave a comment at the bottom of this page. And we will try to become even better!
