How much is the personal income tax? Personal income tax

Today we find out how many percent personal income taxis up in 2016. In addition, learn how to calculate it. And, of course, we will study everything that can concern this contribution to the treasury of the state. It should be noted right away: the payment described by us in this article concerns almost all citizens. So, everyone should know about it. What is it? And what is the order of payment thereof?

Definition

So, personal income tax: what is it? This abbreviation is deciphered as follows: a tax on personal income. That is, it has a direct relationship to the citizens. If you look at the definition of the term, you may notice that we are dealing with a so-called income contribution. Sometimes it is also called income tax.

PITs are paid, as has already been said, almost allcitizens. More precisely, taxpayers who have income. Not in all cases, but most often this is exactly what happens. Some profits are not taxed. What do you have to pay for, and when can you dodge such a payment?

Pay or not?

"What percentage of personal income tax in Russia is2016? "- not the most important question. Before you need to understand what kind of income is subject to this payment. Maybe you should not deposit money into the state treasury.

Let's start with the fact that any income of an individualmust be declared. Moreover, it is taxed. In this case - income. But there are some exceptions. For example, citizens do not pay taxes if they receive a sum of money or real estate from their close relatives. Also, transactions with property, which the previous owner has disposed of at least 3 years, are exempt from payment. The inheritance received from close relatives (in practice this is exactly what happens), again, is not subject to any contributions to the treasury of the state.

It's all. Payment of personal income tax occurs in all other cases. If you rent an apartment or real estate, sell a property that you have managed for less than 3 years, and also just receive a salary, you will have to pay a certain percentage of the profits.

Deductions

NDFL has deductions. This is a kind of decrease in the tax base in certain cases, which leads to a reduction in the amount of the contribution. There are many standard deductions. It is usually accepted by them to mean those or other expenses that you will make when making a profit. For example, you can simply make a tax deduction, if during the sale of the property you had any expenses for this. At the same time, the resulting income will decrease by the specified amount. The main thing is that you have confirmation of expenses.

Most often for personal income tax deductions are assigned inrespect of wages. A common form - for the maintenance of children. So, if you have minor children, then you can reduce the tax base. Not too much, but still. The first two children are deducted from income 1 1400 rubles, the third and subsequent, as well as disabled people - 3 000. It is very useful to make deductions if you look closely at this idea. Especially since you won't have any extra paperwork. It is enough to submit proof for deductions. There are no problems with this.

How much to pay?

What is the percentage of personal income tax? This question worries all citizens. Indeed, it is always important to know what percentage of the income you will need to give to the state. Especially when it comes to regular and mandatory payments.

Answer definitely will not work. After all, this process has its own characteristics. Nevertheless, it is customary to assume that individuals pay 13% of their profits in the form of tax. But the direct amount may vary in one way or another. Nothing hard, right? It turns out that no matter how much income you get, 13% must be taken away from it. When it comes to treasures and wins, this figure increases almost 3 times - up to 35%. Not the most frequent occurrence.

For non-residents

Income taxes are paid not only by citizens of the Russian Federation. They are subject to all people who make a profit in the country. So, non-residents too. These are citizens staying in Russia per year for less than 183 days. What is the percentage of personal income tax for them? No need to hope for the prescribed 13% for residents of Russia. With foreigners get a slightly different picture. They pay a profit of 30% of the state’s treasury. With a large income, large enough payments are received. Even with all deductions, if any.

Now it is clear how many percent personal income taxin one way or another. Remember, the standard rate is 13%, for non-residents - 30. There is nothing particularly difficult about this. How is the due amount calculated?

Calculations

It's simple. There is a definite formula to follow. The amount of personal income tax, as we found out, varies. Depending on the so-called tax base. If you multiply it by the tax rate (13 or 30 percent, respectively), you get a figure reflecting the debt to the state. The tax base is calculated simply. If you have no expenses and deductions, then just take the full amount of income received. She multiplied by the bet. When deductions are made or you have expenses, expenses are deducted from income. And the numbers already received will be considered the base.

For example: a citizen receives 15,000 a month in the form of wages, he has 1 minor child. The base will be as follows: 15 000-1 400 = 13 600. And the tax on income will be: 13600 * 13% = 1768. Nothing hard, right? If our citizen does not have children, then we will have to give 15,000 * 13% = 1 950 rubles a month in the form of personal income tax. That's how simple it really is.

Report order

NDFL declaration is a kind of reportbefore the tax authorities. And every citizen must necessarily declare their income. Even if it is not taxable. This document must be submitted by April 30 of each year. Approximately by the same time it is necessary to close all debts and pay taxes. This practice is common in Russia. Payments made before April 30 are considered upfront. In general, you can defer payment until July 15. The reporting periods for personal income tax may be different. In practice, citizens simply make monthly payments. Approximately the 25th of each month. We received a salary — we repaid the debt, earned a profit — we reported to the state and made a due payment. This will save you from problems.

By the way, the personal income tax declaration is filled out or manuallyor with the help of specialized programs. The most commonly used forms are 2-NDFL and 3-NDFL. To fill in you will need information about your income, TIN, your passport details, as well as proof of deductions / expenses. If we are talking about property transactions, it will also be necessary to stock up documents on the right to this or that property. Then simply fill in the lines in the declaration (they are all signed, there is usually no difficulty) and sign it. You can submit a document to the tax authorities. Do not forget to attach to it copies of evidence of deductions, as well as property rights and expenses.

Outcomes

Today we figured out how many percent personal income taxmakes up for 2016. As you can see, this payment is not at all as dangerous as it seems at first glance. To evade it in some cases is possible legally. Moreover, a month is not the largest amount due. Try not to hide the money received. After all, if the income is not declared, you can incur trouble. First, an oral warning follows with requests to correct the situation, and then you can even be held criminally liable. Plus, in case of delay in payment of taxes, there is a penalty. She will also have to pay in excess of 13% on personal income tax.