Income that is subject to personal income tax. Personal income tax

Individuals with the status of domestic tax residents are required to pay personal income tax on their income if the law recognizes it as an object of taxation. But some income does not need to be taxed. In this article we will look at what specifically is not subject to personal income tax in 2017, and what changes have occurred compared to the previous year.

Status of individuals and types of income

To figure out which personal income tax payments you will have to pay and which you won’t, you need to understand that a lot first depends on the status of the individual himself. If for personal income tax purposes he is a resident of the Russian Federation, then he will pay tax on income from any sources in our country.

As for income not subject to personal income tax, it does not matter what status the recipient has - resident or non-resident.

Payments subject to income tax

The Tax Code establishes a wide list of income of individuals subject to the tax in question. In accordance with Article 208 of the Tax Code of the Russian Federation, for example, the following are included among the taxable payments:

money received under a property lease agreement from an individual;
funds received from the sale of own property, securities or shares (there are exceptions);
income in the form of interest and dividends received from domestic and foreign companies;
wages and other forms of remuneration for labor, performance of work or provision of services.

Chapter 23 of the Tax Code of the Russian Federation contains requirements for income subject to taxation. But there are also payments that are not subject to personal income tax in 2017. Their list is also specified in the Tax Code.

When there is no income tax

Information on tax-free payments is entirely contained in Article 217 of the Tax Code of the Russian Federation. It applies to all individuals, regardless of their status. A clear delineation of such payments allows you to avoid disagreements and demands with tax authorities.

Every accountant and employee in general should know that they are not subject to personal income tax in 2017. The table below will help structure this information more clearly according to the most frequent payments to individuals.

What is not subject to personal income tax in 2017: table
Nature of payment	Explanations and additions
Pension payments	Various social supplements to pensioners and benefits from the state are also not taxed. The exception is hospital benefits.
Alimony	Regardless of their size
Scholarships	We are talking about payments as part of studying at universities and educational institutions middle management
Compensation payments	The rule applies to payments at the federal, regional and local levels. We are talking about several types of compensation: · received in connection with dismissal (not counting compensation for vacation that the employee did not have time to use); · reimbursement of expenses for utility bills; · compensation for damage caused at the place of work, etc.
Free assistance in the form of grants	They may be provided by the state or special organizations, mentioned in a special list of the Russian Government.
One-time payments	This also includes financial assistance. The following types of lump sum payments are not subject to taxation: · employees who have lost close relatives (regardless of the amount of such payment); · the family of a deceased employee who worked in the organization (there is no need to pay personal income tax on the entire amount of assistance provided); · financial assistance to employees of the organization who become parents/adoptive parents during the first year (there is no tax on amounts up to 50,000 rubles for both parents).
Financial assistance to retired employees	Regardless of whether old age or disability was the reason for leaving work. There is no need to pay tax if the amount of payments for the year does not exceed 4,000 rubles.
Reimbursement of treatment expenses	It concerns payments not only to current, but also to former employees of the organization who have retired. They use their funds to purchase medications prescribed by the doctor.
Payment for treatment of an employee or his family from the employer’s profit	This also applies to employees dismissed due to retirement. This type of income does not require payment of tax only if the money was taken from the company's profit after paying all taxes
Daily allowance	No more than 700 rubles for each day in case of a business trip within the country. For foreign business trips, the maximum amount is 2,500 rubles.
Present	Regardless of whether they were received from an organization or a private entrepreneur. The cost of the gift should not exceed 4,000 rubles. Otherwise you will have to pay tax.

This list also includes some other types of payments. Please note that the list of income not subject to personal income tax in 2017 is closed. The payments listed in our table do not require payment of tax not only by residents, but also by non-residents of the Russian Federation.

New items in the list of non-taxable payments

Here is what income is not subject to personal income tax since 2017:

one-time supplement to pension (clause 8.5 of Article 217 of the Tax Code of the Russian Federation);
monthly payments to military veterans (clause 69 of article 217 of the Tax Code of the Russian Federation);
payments to some self-employed people - nurses, tutors, housekeepers, cleaners, subject to notification of tax authorities about their employment (clause 70 of article 217 of the Tax Code of the Russian Federation).

How to display non-taxable income in 2-NDFL

It is necessary to indicate non-taxable income in the 2-NDFL certificate only if it has 2 characteristics:

There is a separate code
The Tax Code of the Russian Federation establishes a limit on the non-taxable amount.

In all other cases, there is no need to display payments without tax in the 2-NDFL certificate.

Types of expenses for which you do not need to pay tax.

The tax system is of great importance in the life of every state. It forms budgets and makes it possible to carry out social and economic programs, pay pensions and benefits, and maintain the country’s defense capability. All laws related to taxation and the Tax Code of the Russian Federation in particular are based on basic principles.

Principle of legality
The principle of certainty, clarity and ambiguity
The principle of mandatory payment
The principle of non-discrimination
Principle of economic feasibility
The principle of a single economic space

In addition to these principles, there are also economic and organizational principles. Together, they all ensure efficient operation and improvement of the tax system. Helps avoid mistakes.

One of the main roles in tax system Russian Federation occupies income taxation of individuals and legal entities.

In this article we will look at which personal income is taxed and which is not taxed. Moreover, the first part of the question follows from the second.

What income is not taxed?

According to the Tax Code of the Russian Federation, taxes are imposed on any income that constitutes a positive difference between profits and losses received in the course of economic activity individuals.

The interest rates corresponding to each type of activity are determined by the relevant regulations. The only exceptions are those types of income that are listed in Article 217 of the Tax Code of the Russian Federation.

Below are the paragraphs of Art. grouped by source of income. 271 Tax Code of the Russian Federation. They will allow you to get acquainted more quickly with the entire volume of cases presented in the article. For more detailed information, we recommend that you read the original source.

Payments to legal entities

Compensation payments of organizations to employees (clause 3), in connection with:

compensation for damage caused to health
dismissal of employees (except for payments for unused vacation)
expenses for advanced training

Expenses of board members for travel and accommodation at the location of the board of directors or any other meeting
Payments to retired employees. Amounts of costs of vouchers to boarding houses and other health institutions purchased for employees and their children under sixteen years of age (clause 9). Amounts transferred by employers, religious. organizations and NPOs for the provision of medical services to their employees/members and close relatives (clause 10)
Amounts of wages and other payments in foreign currency made government agencies and legal individuals persons sent to work abroad (clause 12)

Income from joint stock companies and other organizations (clause 19) when:

Distribution of received income between shareholders
Legal reorganizations person (or NPO) and distribution of his property

Expenses of organizations and individual entrepreneurs for payment for technical means of preventing employee disability (clause 22)

Amounts not exceeding 4,000 rubles (clause 28), included in:

Financial assistance from legal entities to their current and former employees
Compensation for expenses medicines, purchased by company employees and their immediate relatives
Gifts from organizations and individual entrepreneurs to their employees

Also not subject to tax:

Employer contributions transferred to state funds under the law “On additional insurance contributions...” (clause 39)
Organizational expenses related to repayment of interest on employee loans (clause 40)
Income in the form of food products provided to employees involved in field work (clause 44)
Income of individuals persons in the form of dividends from which tax has already been withheld, in accordance with Article 312 of the Tax Code of the Russian Federation (clause 58 of Article 217 of the Tax Code of the Russian Federation)
Amounts paid to employees employed in priority regions of the Russian Federation, in accordance with Law No. 1032-1 (clause 59)
Income transferred in cash to the shareholder/
The next type of income is the amounts received by individuals. persons from state budgets. Among them, the following are not subject to taxes:
Benefits (clause 1 of article 217 of the Tax Code of the Russian Federation), pensions (clause 2, clause 38, clause 48, clause 48.1, clause 53, clause 54), compensation (clause 3, clause 37.2, p. .42)
Grants allocated by the Russian government and foreign funds (clause 6)

Payments to participants of various events, such as:

international competition P.I. Tchaikovsky (section 7.1)
elections of candidates for the President of the Russian Federation, State Duma deputies, municipalities, etc. (clause 30)

Rewards for assistance in preventing terrorist acts and assistance to the security forces of the Russian Federation (clause 8.1). Compensation for victims of terrorism (clause 8.4, clause 46). Compensation to the families of those killed and injured during natural disasters (clause 8.3)
Scholarships (clause 11). Payments to military personnel undergoing conscript service and military training (clause 29). Income in the form of real estate received by an individual free of charge from the State (clause 41)
Subsidies and grants allocated for the development of farming (clause 14.1, clause 14.2)
Rewards for transferring the found treasure to the State (clause 23)
Interest on Russian bonds (clause 32)
Payments large families(clause 34) and amounts allocated for the construction and purchase of housing (clause 36, clause 37). Income in the form of partial payment amounts for the purchase of vehicles (clause 37.1)
Cash benefits allocated by the State for repayment of interest on loans (clause 35)
Payments and income in the form of emergency assistance tourists (item 55)

Income of individuals

Among the personal income of individuals, the following are not subject to taxes:

Remuneration for the services of volunteers (clause 3.1), donors (clause 4). Issuing uniforms to volunteers (clause 3.2)
Income from the sale of products produced on one’s own farm (item 13), obtained through amateur hunting (item 17)
Farmers' income from the sale of products produced there (clause 14)
Amounts of proceeds from the sale of real estate owned by the seller for more than 3 years (clause 17.1)
Donation, with the exception of real estate, vehicles, shares, etc. (clause 18.1)
Amounts of payments on deposits in banks (clause 27) and consumer cooperatives (clause 27.1)
Income up to 4,000 rubles received in the form of prizes for participation in various events (promotions, contests, competitions) of a sports and advertising nature (clause 28)
Help and gifts for combat veterans and their immediate relatives (item 33)
Income of athletes and individuals participating in the organization of the Olympic and Paralympic Games
Prizes for athletes for participation in official competitions (clause 20)
Cash rewards for hosting the 2018 FIFA World Cup (clause 56, clause 57)

According to Article 217, the following can be distinguished as “other” income of individuals that are not taxed:

International awards and prizes from the Russian government for outstanding achievements(clause 7)
Charitable assistance (clause 8.2, clause 26)
Alimony (clause 5)
Income of members of officially registered communities of the peoples of the North (clause 16)
Income by right of inheritance (clause 18)
Payments to youth associations to cover the costs of organizing events (clause 31)
Compensation for the cost of travel to the place of education of minors (clause 45)
Income in the form of printed space or airtime received within the framework of election campaigns(item 47)
Income in the form of property returned to the depositor upon dissolution of the NPO or cancellation of the contribution to the NPO (clause 52)

This concludes the list of income not subject to taxation.

How and for what you need to pay taxes

In addition to the taxes that we actually pay when buying a new hat or blouse (sellers, as a rule, include VAT, excise taxes, some fees and duties in the price of the product), we have to share with the state in other circumstances. Namely, when receiving income and having property rights.

Income tax, or simply personal income tax

By Russian legislation Most of the income we receive (salaries, vacation pay, income from the sale of a car, house, apartment) is subject to personal income tax (NDFL). This is a federal tax, therefore it is mandatory and uniform throughout the Russian Federation. The rates at which this or that income is taxed are different: 9, 13, 15, 30, 35 percent. With so many options, the question arises: in which case should we pay a tax rate of 9 percent, and in which case at a rate of 30? The answer depends on two factors: the status of the taxpayer and the type of income received.

A personal income tax payer may have resident or non-resident status. Just don’t confuse a tax resident with a resident intelligence officer. Individuals, that is, you and me, are recognized as tax residents of the Russian Federation if they have lived in Russia for at least 183 days within 12 consecutive months. If our stay in the country lasted less than this period, then we are recognized as non-residents (with the exception of trips for treatment and education). The opposite happens to foreigners. They come to Russia as non-residents, and after living here for a total of more than 183 days, they accept new status- tax resident of the Russian Federation.

As we have already said, personal income tax rates and the income that is subject to this tax will depend on the taxpayer’s status. So, tax residents pay personal income tax at a basic rate of 13 percent and two special rates: 9 and 35 percent. By the way, residents pay tax not only on income received in Russia, but also from sources abroad. For example, if you rented out a cottage in Spain for the summer or received dividends and interest from securities invested in foreign companies, please pay tax.

We must not forget that personal income tax is also collected from the amounts that the employer spent on travel, food, rest, training, medical insurance, etc. for its employees. Moreover, the payment of tax in this case occurs at the expense of the employee’s income received in cash.

If the payer is recognized as a non-resident, then he will pay tax on income received from sources in the Russian Federation (for example, wages, remunerations, dividends and interest received from Russian organizations, etc.). For income of non-residents, rates of 15 and 30 percent apply. Thus, dividends received from Russian organizations are taxed at a rate of 15 percent. On other income, a non-resident will have to pay 30 percent.

If you own...

...a piece of land, a country house, an apartment, a car, then you are required to pay land tax, property tax, transport tax.

Land tax

Land tax is classified as local and is regulated by federal legislation (Tax Code of the Russian Federation) and regulations of local government. For Moscow and St. Petersburg - according to the laws of these cities.

Local authorities determine only the rates (within the limits established by the Tax Code), the procedure and timing of tax payment. The remaining elements of the tax, in particular benefits, are regulated exclusively by the code (unlike, for example, transport tax, benefits for which can be established by local authorities).

The obligation to pay land tax arises from owners of plots located within municipalities where this tax applies. A tax payer is a person who has property rights, or rights of permanent (perpetual) use, or rights of lifelong inheritable donation to land plot, subject to taxation.

The tax is calculated based on the cadastral value of land plots. Since this tax is local, the rates are set by local authorities. However, the maximum rates are determined by the Tax Code: 0.3 percent of the cadastral value of one hundred square meters for agricultural plots occupied housing stock, personal subsidiary plot (for example, farm field, summer cottage plot); 1.5 percent for other land plots. Local authorities have the right to set differentiated rates depending on the category of land and (or) the permitted use of the land plot.

Property tax

Property tax was introduced in 1991. The objects of taxation are residential buildings, apartments, dachas, garages and other buildings, premises and structures.

This tax is paid by the owners of property recognized as the object of taxation. If property, for example an apartment, is owned by several people (shared or joint), then all owners must pay the tax (except for cases where the payer is exempt from this obligation). So, if an apartment is “divided” between the owners, then property tax is paid by each owner of the share in proportion to its part. In the case of common joint property, the owners of the property are equally responsible for paying the tax, but one of the owners can share with the state (by agreement of the parties).

Property tax for individuals is a local tax, therefore rates, benefits, payment deadlines and other elements of the tax are established by local governments. For example, in Moscow, depending on the inventory value of property, tax rates range from 0.1 to 0.5 percent.

Transport tax

Transport tax is regional. It is established, put into effect and paid on the territory of the corresponding constituent entity of Russia (region). The Tax Code of the Russian Federation defines only general rules and tax conditions. But the regional authorities determine the specific rates, payment terms and objects of taxation independently. At the same time, regions can increase or decrease the rates specified in the Tax Code, but no more than five times. Thus, the conditions for calculating and paying transport tax will depend on the region in which it is registered vehicle. The tax is paid by those persons to whom a car, motorcycle, etc. is registered.

The base from which this tax is calculated depends on the type of vehicle. Thus, for cars, motorcycles, and scooters, the basis for calculating the amount of tax is the engine power in horsepower.

This tax has a progressive rate, that is, as engine power increases, the tax rate also increases. For example, in Moscow, cars with an engine from 70 to 100 horsepower are taxed at a rate of 7 rubles per unit of power, and from 100 to 150 - at a rate of 20 rubles, etc.

State duty

In addition to the listed taxes, we sometimes have to pay fees and duties, which, by the way, are also part of our tax obligations to the state. Fees are charged for various legal actions: registration of passports and other documents, registration of vehicles, real estate, notarization of documents, etc.

The amount of state duty is established by the Tax Code for each type of action. For example, for notarization of a certificate of inheritance rights, children (including adopted children), spouse, parents, full brothers and sisters of the testator will have to pay 0.3 percent of the value of the inheritance, but not more than 100,000 rubles. But for other heirs, the state duty is set at 0.6 percent of the value of the property, but not more than 1,000,000 rubles.

When to pay taxes

If state duty and other fees are collected from us at the time of performing a legal action, then it is important to determine the tax period for calculating and paying the tax. For taxes paid by individuals, this is, as usual, calendar year.

Thus, personal income tax is calculated on income received from January to December of one year. As a rule, income tax is withheld and transferred to the budget by a tax agent: employer, bank, etc. Thus, we usually have net income in our hands, minus tax.

But if we received income from which tax was not withheld (rent payments, income from the sale of property, etc.), then we are obliged to declare these amounts, independently calculate and transfer the tax to the budget. Submit a declaration to tax office is necessary before April 30 of the year following the expired tax period (that is, the declaration of income received for 2017 must be submitted no later than April 30, 2018). Tax must be paid to the budget no later than July 15 of the year following the expired tax period.

But we are exempt from calculating transport, land and property taxes. This is what they do tax authorities. We just have to wait for notification from the inspectorate about the payment of the appropriate tax. Federal legislation There are deadlines within which the tax authorities are obliged to send the document, and we are obliged to transfer the money. Specific deadlines are set by regional (in the case of transport tax) or local (in the case of personal property tax and land tax) authorities. Thus, according to the Tax Code, an individual, having received a tax notice, is obliged to pay the amount of transport tax before April 1 of the year following the expired tax period.

What will happen if...

...will we forget to transfer taxes to the budget or will we simply hide our income? If we evade paying tax, it will still be collected for the entire time of evasion. In addition, for non-payment of tax there is a fine of 20 percent of the unpaid amount. And if it is proven that a person deliberately did not share with the state, then he will have to pay 40 percent of the tax amount.

In addition, for each calendar day of delay, penalties will be charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

For failure to submit tax return a fine is provided in the amount of 5 percent of the amount of tax payable (additional payment) for each month (full or partial) of delay, but not more than 30 percent of the specified amount and not less than 100 rubles. If we ignore tax laws (do not submit a declaration) for more than 180 days, then after 181 days we will have to pay a fine in the amount of 30 percent of the amount of tax payable on the basis of this declaration. In addition, the tax authorities will demand another 10 percent of the same amount for each full or partial month of delay.

This is important

The legislation provides that the tax base for personal income tax, that is, the amount of income on which tax must be paid, can be reduced by tax deductions:

standard
social
property
professional

Tax recalculation

If a person did not own the property for the entire tax period (calendar year), then the tax authorities are required to calculate (or recalculate if a notice has already been sent) the amount of tax taking into account the period of actual ownership of the property.

He who owns pays

A sale by proxy does not constitute a transfer of title. This means that the seller of the car still remains its owner and, therefore, must pay transport tax. This responsibility ends only after the vehicle is deregistered.

Since the beginning of 2008, a new provision of the Tax Code has come into force. It determines that if you sold a vehicle by proxy before December 5, 2007, then in order to relieve yourself of the obligation to pay tax, you must contact your tax office and provide information about the new owner of the car, motorcycle, etc.

Based on materials: sbsnss.ru, newsland.com

Every citizen of the Russian Federation, as well as residents, is obliged to pay taxes in favor of Russian state. The object of taxation is traditionally the income of individuals. This type of tax is called for short. Below we describe on what income income tax is taken, what the rates are and whether there are any significant changes in 2017.

Which tax rates in 2017 are provided in relation to income tax in Russia for individuals? There are several income tax rates - 9, 13, 15, 30 and 35 percent. Below we consider which income is subject to personal income tax at what rates. There is also a list of non-taxable income income tax.

Roughly speaking, every resident of Russia must make payments to the state from any of their income in the country. General formula to calculate any taxes consists of one mathematical operation: the product of the tax rate and the tax base.

The tax rate is expressed as a percentage, and all its amounts are prescribed in the Tax Code of our country. Tax rates depend on two factors:

the type of income received and accordingly taxed;
what category does the taxpayer belong to - (resident or non-resident).

What income is subject to personal income tax in 2017

The minimum personal income tax rate established by law for 2017 is 9 % . You can count on it if you:

received dividends until 2015;
received interest on securities(namely bonds) backed by mortgage coverage. However, they must have been issued before January 1, 2007.

13% tax rate. It is the most common and is used for such income as: wages, amounts upon the sale of any property, payments and remuneration under GPC agreements. This personal income tax rate under the above conditions applies only to an individual who is a resident of Russia.

Even if a person does not have the status of a tax resident of the Russian Federation, his following income will be subject to income tax at the same rate:

Any material remuneration for work, subject to the official registration of a person at work.
If he works as a highly qualified specialist, and all provisions of the law “On the Legal Status of Foreign Citizens in the Russian Federation” are strictly observed.
Material remuneration for a person’s work if he or his family members participate in a state program to support people who have moved to Russia from abroad for permanent residence.
If he is part of the crew of a sea vessel sailing under National flag RF.

The third type of personal income tax rate is 15% is charged very rarely if an individual who is not a tax resident of the Russian Federation receives constant income from dividends from Russian organizations or companies.

Since it is not possible to indicate all types of income subject to personal income tax and the circumstances of their receipt in the Tax Code, all other income of resident individuals, also non-residents, not described above, are taxed at the rate 30% . To these you can add the money that apartment owners receive every month when they rent them out - relevant information for the Moscow region.

The maximum personal income tax rate is 35% , since the following types of income appear to a small number of people in rare circumstances. For example, if they won a cash or other prize in a lottery, game or competition, and there was an advertisement for a specific product or service (in other words, support from a sponsor).

In addition, a personal income tax rate of 35% is applied if income received as interest on funds invested in the bank is higher than the established amounts.

In addition, this income tax rate relates to the fee when an individual uses money from a consumer credit cooperative or receives interest for the use of these funds, which were previously raised in the form of a loan from members of the society. This personal income tax rate comes into force only under one condition - income exceeds the established amount.

List of income of individuals exempt from personal income tax

Income and payments that are exempt from income tax practically do not change from year to year. The closed list has not been adjusted since 2015 and contains about 10 positions.

Maternity benefit.
Financial compensation established and guaranteed by the state in case of damage to health, in case of reimbursement of costs for retraining of workers, in case of labor activity employee during a business trip.
All compensation due upon dismissal from work. Namely severance pay, compensation for the accountant, deputy manager and himself, salary for the period of employment.

Important! All payments added together should not exceed the average monthly salary taken 3 times (that is, multiplied by the number “3”)

Compensation to the family upon the death of an employee (breadwinner).
Financial payments to people caught in natural disaster or other similar circumstances.
Compensation for the cost of resort and health vouchers to establishments located on the territory of the Russian Federation for employees and members of their families at the expense of organizations at the place of work.
Payment for medical services for employees and their families, funds for which are drawn from the company’s net profit.
Money received as a lump sum payment. This year they added a pension supplement in the amount of 5.4% of the specific amount.
Payments once a month due to war veterans.
Income received by so-called “self-employed” people. These are well-known tutors, teachers, and private home cleaning specialists (housekeepers, cleaners). However, this point is very controversial and has not yet been finalized in the law, since this group of people must independently transfer information about their income to the tax authorities.
Compensation for employee expenses in case of payment of interest on a loan or other type of loan, if the latter were taken for the purpose of purchasing or building housing.
Financial assistance for employees or pensioners who previously worked in the organization. The only condition: payments must be equal to or better than 4 thousand rubles.

The law distinguishes between the concepts of “income” and “payments” received by individuals. Thus, the income group exempt from personal income tax will vary depending on whether the person is a resident or non-resident of the Russian Federation. The list of payments according to the decision of the Ministry of Finance is “firm” for all persons.

Exception

Separate personal income tax rules have been developed for representatives of the legal profession. Thus, income tax is also levied on the income of lawyers, but the entity that pays it is no longer the individual himself, but his bar association, law office or legal advice center.

Delve into all the intricacies of taxable and non-taxable Personal income tax should every employee to protect and sometimes defend their rights. But, first of all, this is the responsibility of the accountant. It will be easier for others to remember income on which income tax is not charged (data is current for 2017). These are pensions, alimony, scholarships, grant assistance, financial compensation, one-time payments, financial assistance for those who have already retired, reimbursement of treatment costs when the funds are received from the company’s profit at the place of work, gifts from clients, partners and daily allowances for business trips.

If your source of income does not appear on this list, then most likely you will have to pay personal income tax on it. For further analysis, the status of an individual and verification with a specific provision from the Tax Code of the Russian Federation will be required.

Every citizen knows this. However, not everyone is aware that part of the funds can be returned back to you, and also not everything is subject to taxation. What amount is tax-free? In each individual case, different numbers are taken. It all depends on what kind of transaction the citizen performed, as well as for what amount. However, traditionally income is taxed at a rate of thirteen percent. But you can also receive benefits that will be useful for everyone to know about.

Income. What may be taxable

Income of an individual is, in the broad sense of the word, money or other material assets, minus expenses incurred by the citizen. There is such a thing as This is a certain amount of deduction that a citizen pays to the state.

Taxable income includes the following types:

Income from the sale of any property that was owned by a citizen for less than three years.
Income from the main place of work and from part-time and part-time work.
From renting out your property to other persons.
Winnings of various kinds, including lottery winnings.
Other income of a citizen of the country.

Income that is not subject to taxation

The list of income on which a citizen does not pay taxes includes:

Income from the sale of property that has been in use for more than three years.
Income received by right of inheritance.
Income from property that was registered as a gift from one of the family members.

Tax rates: from thirteen to thirty-five

The tax on the amount is paid as a percentage. Each type of activity has its own rate. It is from this that the tax amount is calculated directly.

Thus, the most common rate of thirteen percent applies to the following types income:

Wages and other accruals related to the work activity of an individual.
Income from the sale of various types of property.

A rate of fifteen percent is applied to withhold taxes on income received from dividends of an organization located in Russia.

Thirty percent applies to labor or other income-generating activities for non-residents of the country. The maximum rate of 35 percent is applied in cases where a citizen has received a win.

How is it taxed?

Everyone knows that you are required to pay taxes on income received from work. What amount of salary is not taxed? There may be several options here:

Receiving financial assistance.
Availability tax deductions.
Compensation payments.

In all of the above cases, the employee has the right to retain a certain amount, on which no tax is charged.

In other cases, the employee’s salary is subject to taxation at a rate of thirteen percent.

Financial assistance. Are taxes taken?

Financial assistance, as mentioned above, is paid in full, without any deductions in favor of the state. What amount per year is tax-free? Financial assistance is not taxed until its cumulative total for the year reaches four thousand rubles. This is described in the Tax Code. This includes payments that the company makes in accordance with collective agreement or other internal documents of the employer.

That is, if an employee received financial assistance in the amount of five thousand rubles, then he must pay only 130 rubles, that is, the tax is taken from only one thousand. In a situation where an employee received other financial assistance during the year, for example, in the total amount of thousands of rubles, and then four more were issued to him, then in this case one out of four thousand will also be taxed.

However, it is worth noting that some financial assistance is not taxed at all, for example, for the funeral of an employee. The same is true with the amount given for the birth of a child. What amount is not taxed in this case? Not less than fifty thousand rubles, but per child. That is, the amounts given to both parents are taken into account.

Tax deductions for children and for yourself

There is such a thing as tax deductions. What amount is tax-free? There are deductions for children. Depending on the child’s social status, whether he is being raised by a single parent, or whether he has a disability, the amounts may change. In general, the first child under eighteen years of age raised in full family, saves the parent 182 rubles a month, which helps to get about two thousand a year “in hand.” To receive a deduction, you must provide a number of documents to the accounting department, for example, a child’s birth certificate.

However, there are limits. Thus, the cumulative income for the year should not exceed 350 thousand rubles. So, if a parent receives thirty-five thousand, then by the tenth month he will lose the right to this benefit.

Tax deductions per employee are less common. They can be used by combatants, as well as disabled people of the first and second groups. For example, the latter have the right to a deduction in the amount of five hundred rubles. This means that they save 65 rubles per month. The amount is not large enough, but overall it also helps to save money.

Compensation payments

What amount is not subject to income tax in employee accruals? This may include compensation payments. For example, if an employee underwent a medical examination because he was employed in hazardous work, then the amount will be returned to him in full, excluding taxes.

The same applies to payments related to maternity. A woman receives her maternity benefit, a lump sum benefit, as well as so-called “vacation pay” when taking leave to care for her child in pure form. No deductions are made to the tax service from these amounts.

The situation is similar with payments for dismissal of an employee. Compensation for several months when the employee is on the labor exchange is not taxed.

Buying and selling a car. Subtleties

It is clear what amount is not taxed when working. However, sometimes a citizen has the opportunity to purchase or sell property, for example, a car. There are some nuances here related to the tax service.

For example, a car buyer does not receive any profit; on the contrary, he spends his money. In this case, he does not have to pay any taxes on the purchase. However, if the car is used, then both parties to the transaction must pay transport tax. At the end of the year, each party must pay the amount for the period during which they owned the car.

The seller of the vehicle, in turn, receives income. Therefore, he must submit a declaration no later than April thirtieth of the year following the year of the transaction. The rate in this case is used as for income from labor activity, that is, at the rate of thirteen percent.

What amount is taxed? Indeed, there are subtleties that help you save on the sale of a vehicle. Thus, transactions with a car whose cost is less than 250 thousand rubles are not taxed. In the case when the car costs more, this amount of funds is subtracted from the amount, and tax is removed from the balance.

As mentioned above, a vehicle that has already been in use for more than three years is not subject to tax at all. The same applies to a car that is sold at a loss, that is, it was purchased for an amount greater than what was received upon sale. In principle, it becomes clear what amount is not subject to tax when selling a car. In general, 250 thousand.

Buying and selling real estate

What amount is not taxed when buying or selling an apartment? It all depends on who the citizen is, the buyer or the seller.

When selling an apartment that has been owned for more than three years, you should contact the tax authorities with an application. This will help avoid taxes altogether for the seller. What amount is tax-free on a reverse sale? The tax is levied on an amount that exceeds one million rubles.

The buyer of the property has every right to receive a tax deduction on the amount of two million rubles. To do this, he also needs to contact the tax office. After submitting the declaration, he can choose two options: receive the amount directly from the tax office or reduce his taxes at his main place of work. However, the amount of the refund for the year cannot exceed the amount of tax paid at the main place of work. That is, if a citizen pays taxes for the year in the amount of ten thousand rubles, then only this amount will be returned to him.

Knowing tax rules helps you save money. That is why it is best for a citizen to refer to the Tax Code before buying or selling. Also, the employee must be aware of his rights, demanding that the employer fulfill them. To do this, you need to familiarize yourself with the possibility of obtaining tax deductions, and also provide all documents to the accounting department. The employee can also independently calculate whether the tax is calculated correctly.

Formally, each type of income must be assessed and subject to taxation. But in the Tax Code in Art. 215 and Art. 217 also we're talking about about income that is not taxed. WITH full list Every citizen can see such income. In this regard, it makes sense to consider the question: what is not subject to personal income tax in 2016?

The list of income that cannot be subject to personal income tax is contained in the Tax Code. The legislator has several reasons for allowing certain types of income not to be subject to personal income tax:

incomes that are socially oriented;
income that should stimulate growth in unprofitable industries.

Socially oriented income that is not subject to personal income tax includes:

any social benefit;
payment for the donor, payment in connection with the provision of assistance government agencies or payment for participation in competitions;
payments to support volunteering and charity events;
incentives for veterans or other groups of people recognized as socially vulnerable.

Unprofitable industries that need constant cash injections include:

personal agriculture;
banking services, as well as investment activities.

All income not subject to personal income tax is listed in Art. 217 NK. Approximately 70 points are indicated this way. But the number of these points changes every year. Firstly, the legislator introduces new types of income from which personal income tax is not charged. Secondly, the ban on taxing this or that type of income with personal income tax expires.

The list of income not subject to personal income tax included:

maternity benefits;
compensation provided to persons whose health was harmed;
expenses related to business trips and advanced training courses;
payments guaranteed to the employee in case of dismissal;
monetary compensation for a deceased employee;
payment for persons who are recognized as victims of emergency circumstances or a natural disaster;
compensation payments to employees, as well as members of their families, for the cost of vouchers to sanatoriums or other health organizations in Russia;
payment for medical services for the employee and his family;
compensation related to employee expenses for repaying loans or housing loans;
gifts with a total value of up to 4 thousand rubles per year.

You can find out what income is not subject to personal income tax on your own. To do this, open Art. 217 and read the entire list of tax-exempt income.

What payments are not taxed in 2016?

Income not subject to personal income tax in 2016 relates to the sale of property. Thus, Art. 217.1. In addition, the procedure for exempting proceeds from the sale of property from taxation has been changed. Now property is classified into 2 categories:

real estate object and share in it;
property that the taxpayer has owned for more than 3 years.

IN tax code the term “minimum tenure limit” can now also be found. Payments not subject to personal income tax in 2016 from the sale of property are listed in clause 3 of Article 217 of the Tax Code. According to this article, after 3 possessions of real estate, tax is not charged: