Income tax in the city. When will the income tax increase. What changes are planned in the tax sphere

The Tax Code has several personal income tax rates in 2018 - 9, 13, 15, 30, 35%. The amount of the personal income tax rate depends on the type of income and the recipient - whether he is a tax resident or not.

Income tax rates in 2018. Personal income tax on income at a rate of 13%

The rate of 13% is considered the main one. It is applied to all incomes of tax residents of the Russian Federation, for which officials have not established special rates (clause 1, article 224 of the Tax Code of the Russian Federation). For example, among the income taxed at a rate of 13% for personal income tax, there are salaries, bonuses, dividends. Tax deductions are also applied to such income. But they do it before they apply tax rates for personal income tax and calculate the amount of tax.

The income of non-residents of Russia is calculated separately for each payment and is not reduced by deductions. The personal income tax rate is 13% in the following cases:

• an individual receives income from labor activity in Russia;
• an individual works as a highly qualified specialist;
• individual - participant State program resettlement in the Russian Federation of compatriots living abroad, as well as close relatives of such individuals who jointly moved to Russia;
• Foreign citizens or stateless persons who are refugees or have received temporary asylum on the territory of the Russian Federation, receive income from labor activity;
• income, crew members of ships that fly the State flag Russian Federation.

All employees were worried about the question of whether there will be a rate increase in 2018. This question was answered by the Ministry of Finance in its letter dated September 26, 2017 No. 03-04-05/62106. Officials explained that the current taxation system takes into account the interests of both taxpayers and budget system, and the rate of 13 percent is attractive for investment.

In addition, the introduction of a progressive scale for the income of individuals was not provided for in the main directions of the tax and customs tariff policy of the Russian Federation for 2018 and for the planning period, which is 2019 and 2020.

From this we conclude that the officials decided to leave the same amount of interest for personal income tax in 2018, as they used earlier. The changes affected only the procedure for calculating tax on this type of income as a discount.

Income tax rates in 2018. Personal income tax on income at a rate of 30%

The 30% rate is applied to income from securities, except for dividends issued by Russian organizations, in the following cases:

• income from securities is accounted for on a depo account of a foreign nominee holder, a foreign authorized holder or on a depo account of depositary programs;
• the recipient of income did not provide information to the tax agent in accordance with the requirements of Art. 214.6 of the code.

Exceptions for the application of the 30% rate for income tax officials fixed in paragraph 8 of article 214.6 tax code.

To determine what percentage of the personal income tax rate to apply to non-residents, check whether they have introduced rates of 13 or 15 percent for their income. If not, then use 30 percent (clause 3, article 224 of the Tax Code). The tax is calculated for each payment separately, deductions are not applied (clause 4 of article 210, clause 3 of article 226 of the Tax Code).

Income tax rates in 2018. Personal income tax on income at a rate of 35%

Income subject to personal income tax at a rate of 35 percent is the income of residents. This is the most high rate tax (clause 2, article 224 of the Tax Code). The tax is calculated for each payment separately, deductions do not apply.

Deserves special attention the federal law dated November 27, 2017 No. 333-FZ “On Amendments to Article 212 of Part Two of the Tax Code of the Russian Federation”. The law introduced clarifications for cases of recognition material gain, which employees receive from savings on interest for the use of borrowed funds. This income is included in the base for calculating personal income tax if:

• borrowed funds received from a company or entrepreneur who are related person or with whom the recipient is in an employment relationship;
• savings are actually material assistance, or a form of mutual fulfillment by an LLC or an individual entrepreneur of an obligation to an individual.
• Income tax rates in 2018. Personal income tax on income at a rate of 15%

A 15% rate is applied to income non-resident individuals. Moreover, payments are received in the form of dividends from Russian organizations.

Income tax rates in 2018. Personal income tax on income at a rate of 9%

The rate is used when determining the tax on the following incomes of tax residents:

• interest on mortgage-backed bonds issued before January 1, 2007;
• income of founders of trust management of mortgage coverage under certificates of participation issued before January 1, 2007.

Personal income tax rates in 2018, table

The simpler the taxation system in the country, the more reliable and successful its task is. In the Russian Federation, for a long time, they fought for a system that ensured the successful functioning of the state.

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As for the salary, the entire payment from wages Russian citizen can be divided into two parts income tax and insurance payments.

What it is

Personal income tax is a tax on the income of individuals, which is calculated and paid from any income of a citizen.

The tax is calculated if two conditions are met: there is something to tax and there is an indication from which criteria the tax is to be calculated.

There is an object of taxation and the tax base. The first could be income in the form of:

1. Labor payment.
2. Receive rental payments.
3. Prizes, gifts and winnings.
4. insurance payments.

Who should pay

Taxpayers are not only Russian citizens, but also:

A person is recognized as a tax resident not by the calendar year, but by the actual one, the countdown can begin from any date of any month.

Personal income tax for foreign citizens is paid by the employer with whom they have entered into an employment agreement or a civil law agreement.

An exception to this rule are persons who work on the basis of a patent. They partially pay personal income tax in advance when they receive a permit document from the tax service.

There are deductions that reduce the amount of income tax. The most popular of them:

Keep in mind that personal income tax is not deducted from state benefits, pensions, alimony, donor fees, grants to support scientific activities, etc.

Percentage of the rate charged on material gain

The amount of personal income tax is calculated as a percentage of wages and is:

Basic calculation formula

In 2019 year personal income tax from the amount of wages is calculated according to the following algorithm:

1. All income related to the payment of the taxpayer's work in the company is added. Income refers to wages, bonuses and other motivational payments.
2. The deductions to which the employee is entitled are considered.
3. The value obtained in the calculation of the preferential deduction is deducted from the amount received.
4. Depending on the status of the employee is determined interest rate.
5. Interest is deducted from the amount that takes into account deductions and goes to the federal treasury.
6. In the hands of the employee receives a salary minus withheld tax.

There are such formulas when calculating personal income tax from wages:

1. Personal income tax \u003d (accrued salary - deductions) * rate.
2. Salary in hand = accrued salary - personal income tax.

How to calculate

Income taxes are deducted from the salary every month, which creates the illusion of the current norm. In fact, these deductions, according to the law, are made once a year.

Step-by-step calculation on the calculator looks like this:

1. Enter the amount of income. This may be the amount obtained before deducting the tax rate. You can enter funds received on hand to understand how much was deducted from wages.
2. The tax rate is chosen.

After these steps, you need to click on the calculate button. The calculation result is provided below in different rows.

Each line has its own value of the total amount, the amount of tax, the amount of income that the employee will receive in his hands.

If you have a child

If there is a child, the employee is entitled to a tax deduction. When calculating the tax in this case, the formula for calculating the base tax is used, and then the tax deduction is subtracted.

The deduction for one or more children is determined by the Tax Code of the Russian Federation, and its amount depends on the number of dependents. Benefits can be used by both parents, as well as guardians and adoptive parents.

The procedure for accrual and the amount of payments are reflected in Art. 218 of the Tax Code of Russia. The amount of the standard concessionary deduction is equal to:

1. For the 1st and 2nd child - 1400 rubles.
2. For 3 children - 3000 rubles.
3. For a disabled child - 12 thousand rubles. Only 6,000 rubles are credited to guardians and trustees.

It must be understood that the funds are not returned to the taxpayer; personal income tax is simply not deducted from this amount.

The legal age limit in this situation is 24 years. Both parents are entitled to the mandatory deduction and receive it at the same time.

Please note that the child tax credit is not permanent. After reaching the amount of annual income of 280 thousand rubles. a citizen must pay tax on all income.

In this situation, the right to deduction is valid from January to September, in the remaining months all wages are taxed.

From residents

For the convenience of the employee, the employer often names the amount of the salary after withholding income tax.

You can determine the amount of deduction using two formulas:

1. With tax deducted at a rate of 13%, the employee receives 87%. In this case, salary \u003d handed out amount / 87%.
2. You can determine the amount of tax by multiplying by 0.13 the money received on hand.

From non-residents

Taxation of non-residents is carried out taking into account the intergovernmental agreement on the elimination of double taxation, which exists between the Russian Federation and the state in which the individual is a resident.

The rules for the return of overpaid tax are prescribed in Art. 232 of the Tax Code of the Russian Federation. To do this, an individual must attach the following documents:

1. Evidence that the person is a resident of a state with which Russia has an agreement.
2. Certificate of income on which the payer wishes to be exempt from paying tax.
3. Evidence of payment of tax on this amount in the resident state.

Documents must be submitted within a year after graduation tax period for which the payer wants to receive a refund of the overpaid tax.

When calculating personal income tax for a foreign citizen-patent, the company's accountant must make a request to the fiscal authorities that he can reduce the amount of tax by the amount of the advance paid earlier.

If the answer of the authorized organization is positive, it is possible to reduce income tax on the value of the patent.

If an employee from an allied country works in several organizations, the advance will be considered only in one place. Usually this is the employer who sent the request to the IFTS first.

Income tax for foreign employees is paid in the same manner as for Russian citizens. If a person is employed by a company, the latter performs the functions of a fiscal agent: it counts and sends personal income tax.

Deadlines for transferring money to the budget depend on the type of income received:

Companies that transfer dividends to foreign citizens play the role tax agents.

They must withhold and transfer the tax to the state treasury no later than the day following the payment of income.

On the accruals and payments made, tax agents report to the IFTS by submitting certificates 2-NDFL. When filling out reporting documents, it is important to correctly choose the status of a foreign citizen.

Tax-exempt income

There is no need to worry about problems with the tax office if a person receives:

1. State compensation. These can be any payments, such as compensation for lost housing or benefits after layoffs.
2. Inheritance or income by way of donation.
3. Pensions, scholarships or grants, as well as alimony payments.
4. Government benefits, such as child care allowance.
5. State reward.

Video: what part of the salary can be withheld from the debtor

Taxes are a hot topic. It would seem that the need to pay them is obvious, and yet it is a pity for people to give their "hard-earned" money to the state. Let's see what amounts from the salaries of citizens are deducted to the tax fund in 2018.

The tax withheld from wages is personal income tax (PIT), or income tax. This is the main type of fee, which is reflected in the amount of salary. It is believed that the employee pays it himself, while the employer acts only as a tax agent who transfers money to tax service. However, the role of the employee is nominal, because the deduction of personal income tax does not depend on his will.

The amount of personal income tax depends on the status of the taxpayer (Article 224 of the Tax Code of the Russian Federation):

1. Residents of the Russian Federation are citizens who Last year have been in the country for at least 183 days. They deduct 13% of their income.
2. Non-residents of the Russian Federation - citizens who have stayed in Russia for less than the specified number of days. The amount of personal income tax for non-residents is 30%.

The above amounts are basic (standard) tariffs applied on a general basis. They may change for certain categories persons.

The following types of income are not subject to income tax (Article 217 of the Tax Code of the Russian Federation):

• benefits for pregnancy and childbirth, unemployment;
• severance pay for the period of employment upon dismissal of an employee;
• compensation payments (for unused vacation, for compensation for material damage and harm to health, etc.).

Insurance premiums

This type of deduction is paid by the employer independently and is not reflected in the employee's payroll. These contributions are directed to pension, social and health insurance. They are calculated based on the amount of salary (which includes personal income tax). Basic rates for insurance premiums are shown in the table.

Table of tax rates for 2018

Separate categories of taxpayers

Taxation of income of some categories of citizens is calculated at other rates. These include individual entrepreneurs(IP), foreigners, stateless persons, refugees.

Sole proprietors not making payments other individuals (clause 2, clause 1, article 419 of the Tax Code), in 2018 they began to pay mandatory state fees according to a new principle. If earlier the rate was calculated based on the size of the minimum wage, now this category of citizens is obliged to pay fixed amounts that must be paid at the end of the calendar year. They are defined in Article 430 of the Tax Code of the Russian Federation, clause 1. and for 2018 are:

• on the pension insurance- 26545 rubles, if the annual amount of income does not exceed 300 thousand rubles;
• for CHI 5,840 rubles.

Workers who do not have Russian citizenship, are divided into several categories of taxpayers paying personal income tax, depending on their status. These include:

1. Highly qualified foreign workers. They pay an income tax of 13%.
2. Foreign citizens working on a patent. They pay taxes on their own in a fixed amount.
3. Workers-citizens of the EAEU. Specialists who come from the countries of the Eurasian Economic Union pay an income tax at a rate of 13%.
4. Citizens with the official status of refugees pay personal income tax at a rate of 13%.

In all other cases, foreign citizens, as non-residents of the Russian Federation, pay a tax of 30%.

Preferential rates for insurance premiums in 2018

Employers in some organizations can count on reduced amounts of insurance fees, a complete list of which is given in Article 427 of the Tax Code of the Russian Federation. These include:

• Individual entrepreneurs using the patent taxation system, non-profit and charitable organizations using the simplified taxation system, pharmaceutical companies using UTII do not make insurance contributions at all.
• Business companies that apply the simplified tax system, whose activities fall into the categories fixed in Article 427 of the Tax Code, paragraph 1, paragraph 5, deduct 20% for pension insurance and are exempt from other payments.
• Residents of special economic zones(Article 427 of the Tax Code, clause 1, clause 2) are deducted in Pension Fund 13%, in the Social Insurance Fund 2.9%, for CHI 5.1%.
• Feed-in tariffs apply to residents of certain economic zones (Republic of Crimea, Vladivostok, Kaliningrad region).

personal income tax in other countries

If we add income tax and insurance deductions in the Russian Federation (at standard rates), it turns out that the employer pays 43% in excess of the employee's salary. What is the situation in other states?

The leader in terms of personal income tax levied on citizens is Sweden - where this contribution can be up to 60% of earnings. Finland, Belgium, France and the Netherlands are not far behind - income tax exceeds 50%. But it must be taken into account that in these countries there is progressive taxation(when the amount of tax increases in proportion to the growth of income). A similar system is used in the United States, where income tax ranges from 10% to 40%. Russia is in the top ten countries with the lowest personal income tax.

As for insurance premiums, in Europe, for example, it is customary to “share” this burden between the employer and the employee. In Germany, half of the insurance contributions are paid by the company and half by the employee. High medical and social security premiums are also paid by US citizens. Social support in Europe and the USA is on high level: you can live on unemployment benefits abroad, while in Russia it is almost two times less than the subsistence level.

What changes are planned in the tax sphere

The Ministry of Finance has long predicted an increase in income tax. So, it was supposed to be raised by 2% back in 2018, but the authorities did not agree to this (perhaps on the eve of the elections). Will there be a rate hike in 2019? official information not yet.

Also discussed is the possibility of introducing a progressive system of tax collections, when the interest rate will increase depending on the amount of wages. Since this reform requires a fundamental change in the entire tax system, it is not necessary to expect its implementation in the near future, even if it is adopted at the legislative level.

How much is income tax now? There were no changes in rates in 2018. They still depend on the type of income that an individual has received and on his tax status. See this article for a betting guide. We will also tell you about everything new on income tax in 2018.

Read in the article:

Withholding income tax in 2018 at the correct rate is important so that there is no arrears leading to penalties. It is necessary to determine the personal income tax rate when calculating income. Then there will be no problems when filling tax reporting, including forms 2-NDFL and 6-NDFL.

Tax inspectors must verify the annual form 6-NDFL with certificates 2-NDFL for the same year. Particular attention is paid to the amounts of income, dividends, tax calculated and withheld in comparison with the number of individuals - recipients of taxable income.

personal income tax rate in 2018

Income of individuals is taxed at the rates of 9%, 13%, 15%, 30%, 35% - depending on the type of income of an individual and on his tax status. Consider the tax rates in order.

At a rate of 35% personal income tax in 2018, tax agents most often withhold from such income as:

• winnings and prizes received by individuals in the course of advertising campaigns, if their value during the year exceeds the non-taxable minimum of 4,000 rubles;
• interest on bank deposits in the part exceeding the key rate of the Bank of Russia, increased by 5%, on ruble deposits, and on currency deposits- 9% per annum. The key rate that was in effect during the period for which the interest on the deposit was calculated is taken into account.

At a rate of 30%, income tax in 2018 is withheld from the income of tax non-residents. They are citizens of the Russian Federation and foreigners who, at the time of payment of taxable income to them, were in Russia for less than 183 days within 12 continuous months. Although for some rewards in their favor personal income tax rate is 13%, read about it below.

At a rate of 15%, personal income tax in 2018 is withheld from dividends paid to tax non-residents, regardless of their citizenship.

At a rate of 9%, personal income tax is withheld from interest received by individuals on mortgage bonds issued before January 1, 2007.

At a rate of 13%, personal income tax in 2018 is withheld from the rest of the income of individuals, including:

• from payments to tax residents of Russia;
• from payments to employment contracts foreigners who have issued a patent;
• from payments under employment contracts to foreigners - highly qualified specialists, if they are listed as temporarily staying in the Russian Federation.

New on personal income tax in 2018

This year's innovations are targeted, they do not affect all tax agents. See the table for details.

Changes in personal income tax deductions in 2018

For deductions in 2018, the codes in the form 2-NDFL have been updated. New code deduction - 619 - used by brokers when reflecting the profit of an individual on his individual investment account. This innovation should have been taken into account, starting with reporting in the 2-NDFL form for 2017.

Currently, income tax 2019, how much interest is withheld from wages, is established by the Tax Code of the Russian Federation, namely Chapter 23. So, for the main part of the income of the able-bodied population, 13% is set. For some types of income that are not remuneration for work, such as winnings and prizes, officials have fixed income tax in Russia 2019, equal to 35%.

Note that legislators have provided for a number of benefits and tax deductions, that is, amounts of income that are not subject to personal income tax. For example, the non-taxable amount of income tax 2019 for a child, property and social deductions, non-taxable amount of material assistance (up to 4000 rubles) and other privileges.

An example of calculating what personal income tax will be in 2019.

Specialist budget organization wages for May in the amount of 50,000 rubles were accrued. tax deductions are absent for children. We calculate personal income tax: 50,000 × 13% = 6,500 rubles.

Consequently, the employee will receive 43,500 rubles in his hands, and he will pay 6,500 rubles to the budget.

Planned changes

The country is quite tense at the moment. financial situation. There is not enough budget money for all the mandatory government spending and guarantees. So the government is looking for economic paths circumvention of the financial crisis. Among such decisions, an increase in income tax in 2019 is not excluded.

Representatives of the Board of the Russian Federation have already proposed changing the income tax in 2019 by 2% upwards. If these plans are implemented, then personal income tax on the wages of the working population will already be 15%. How it will be adjusted and how much interest will have to be paid on other income has not yet been specified.

So, will income tax increase in 2019? Judging by the Letter of the Ministry of Finance, its size will not be changed in the near future. Also, progressive personal income tax rates will not be accepted. Specialists of the Ministry of Finance explain that the introduction of a progressive scale for personal income tax will entail the concealment of citizens' incomes, an increase in the wage rate "in an envelope." Thus, the interest rate in 2019 and 2020 will not change. An increase to 15% is not yet planned.

In 2019, the personal income tax rate remains at 13%.

What happened to the rate in 2018

The question of whether there will be an increase in personal income tax in 2019 was one of the most discussed in the past period - the news exploded all funds mass media. Most officials, as well as representatives of the State Duma of the Russian Federation, agreed with the proposal to raise the rate. The need for this reform was motivated by the fact that 2% will not deal a strong blow to financial situation Russians, but will reduce the size of the deficit state budget. But citizens did not agree with the increase in the tax burden and the decline in income levels. To stop the dissatisfaction, the Ministry of Finance of the Russian Federation published a separate Letter dated April 12, 2018 No. 03-04-05 / 24386, which contained an affirmative answer.

Summing up

The news that the income tax will be increased in 2019, what changes were proposed by the government, has not been confirmed. The president himself spoke negatively about the increase in personal income tax. This means that it will not change, and the rate of 13% for basic income will remain.

Proposals for an increase were left without satisfaction. Moreover, there is no need to wait for an increase either in 2019 or in 2020.