Income that is subject to personal income tax. What income is not subject to taxation?

The obligation to pay income tax is individuals who have the status of Russian tax residents if the income is recognized by law as an object of taxation. However, some income is not subject to personal income tax.

In this article we will get acquainted with the question of what kind of income is and is not subject to personal income tax in 2018.

Types of income and status of individuals

In order to understand which payments you need to pay income tax on and which you do not, you need to take into account the status of an individual. Persons with both resident and non-resident status should pay tax on income from any sources in the Russian Federation.

Income that is not subject to personal income tax does not depend on whether a person is a resident or not.

Payments subject to personal income tax

The Tax Code of the Russian Federation contains a fairly wide list of income of individuals that are subject to personal income tax. According to Article 208 of the Tax Code of the Russian Federation, the following payments are subject to income tax:

funds received under a property lease agreement from an individual;
money received from the sale of own property, shares or securities;
wages(including other forms of employee remuneration) and money for performing work or providing services;
income in the form of dividends and interest received from Russian and foreign companies and organizations.

Note that Chapter 23 of the Tax Code of the Russian Federation contains a list of requirements for income that are subject to taxation and which are not subject to personal income tax in 2017.

Income that is not subject to income tax

Information on payments that are not subject to income tax is contained in Article 217 of the Tax Code of the Russian Federation. This applies to all individuals. Status is not taken into account in this case. The differentiation of payments helps to avoid disputes with tax officials.

Both the accountant and the employee should know which payments are not subject to personal income tax in 2018. We have collected all income not subject to income tax in the table below.

Table. Income that is not subject to personal income tax in 2018

Type of payment	Comment
Alimony	Does not depend on the size of the payment
Pension payments	Not subject to personal income tax and additional payments and benefits for pensioners (except for sick leave benefits)
Scholarships	Payments as part of studying at universities, as well as educational institutions middle management
Grants (free assistance)	Can be provided by both the state and special organizations(list of organizations - in a special list of the Government of the Russian Federation)
One-time payments	This also includes financial assistance: to the family of a deceased employee who worked in the company, to employees of the organization who have lost loved ones and relatives, to employees of the organization who became parents (or adoptive parents) during the first year - there is no personal income tax for amounts up to 50,000 rubles for both parents
Financial assistance to retired employees	Regardless of the reason for leaving work (disability or old age). There is no income tax if the payment amount is less than 4,000 per year
Compensation payments	Applies to such payments (both federal and regional level): for reimbursement of expenses for utility bills, for compensation for damage caused at the place of work or received in connection with dismissal (compensation for unused vacation is not taken into account)
Daily allowance	Within the Russian Federation - no more than 700 rubles for a business trip per day. For foreign business trips - no more than 2,500 rubles per day
Reimbursement of treatment expenses	This includes payments not only to current employees, but also to former employees who have retired.
Payment for treatment of an employee or his family from the employer’s income	Refers to employees laid off due to retirement. Personal income tax is not charged only if the funds were taken after taxes from the company’s profits
	It does not matter from whom the gift was received - from an individual entrepreneur or from an organization. Income tax must be paid.

The payments contained in the table do not require payment of personal income tax by both residents and non-residents of the Russian Federation.

New types of income that are not subject to personal income tax

Article 217 of the Tax Code of the Russian Federation was supplemented with some new clauses:

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, namely: nurses, tutors, housekeepers, cleaners if they inform the tax authorities about their occupation (clause 70 of article 217 of the Tax Code of the Russian Federation).

In conclusion, we add that non-taxable income must be reflected in the 2-NDFL certificate if:

the Tax Code has a limit on the amount of income that is not taxable;
there is a separate code.

In any other situations, there is no need to indicate payments without tax in the 2-NDFL certificate.

The article was edited in accordance with current legislation 06/04/2018

This might also be useful:

Is the information useful? Tell your friends and colleagues

Dear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

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 ones. Together, they all ensure operational efficiency and improvement of the tax system. Helps avoid mistakes.

One of the main roles in the 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 activities of 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 Tax Code 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, deputies of the State Duma, 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 family m (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 to tourists (clause 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 goods), 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, and 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 conditions of taxation. 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 the vehicle is registered. 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 vehicles, real estate, for 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, a 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 a tax return, a fine is imposed in the amount of 5 percent of the amount of tax due (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

Citizens receiving various types income in cash or in kind are required to transfer tax on the income received (NDFL) to the budget. However, in some cases, the income received may be considered exempt from income tax. Read more about this in our article today.

Non-taxable personal income tax

In general, a personal income tax payer is an individual who receives income from various sources both on the territory of the Russian Federation and abroad. Both citizens of the Russian Federation and non-residents are required to pay tax. For the first category of persons the tax rate is 13%, for the second – 30%.

As a rule, the tax is transferred to the budget not by the taxpayer (the person who received the income), but by the tax agent. For example, the obligation to pay personal income tax for an employee is borne by the employer, while the employee, when paying wages, receives the amount of remuneration already minus the tax.

At the same time, a taxpayer may be exempt from paying tax if his income is recognized as non-taxable with personal income tax.

General list

The Tax Code (Article 217) provides a complete list of income that is considered non-taxable with personal income tax. They can be roughly divided into categories:

social income (pensions, benefits, one-time financial assistance, etc.);
grants and payments received by individuals as support for activities in the educational and scientific fields;
payments to employees at the expense of employers (cost of health resort vouchers, medical care, travel expenses, etc.);
alimony;
farm income;
prizes and gifts up to 4,000 rubles.

Information about the main types of income, the recipients of which may not pay personal income tax, is presented in the form of a table.

Type of income	Description
State benefits	If you receive income in the form of social benefits, the source of payment of which is the state budget (local or federal), such income is not subject to personal income tax. This income category includes: · payments related to pregnancy and childbirth; · funds received as unemployment compensation; · child care benefits (including sick ones); · all types of pensions (labor and paid according to state labor support).
Compensation according to law	Federal and local legislation provides for various compensation payments. If you received funds in the form of compensation within the established norms, then the amount of such income is not subject to personal income tax. In particular, you are not recognized as a tax payer if: · You have received compensation for harm or injury caused (for example, as a result of an accident); · In connection with participation in sports competitions, you were compensated for the costs of equipment, accommodation, food, etc.; · You received income in kind (for example, free housing was provided, fuel for a car was provided, etc.).
Employer payments	If you are officially employed and receive payments from your employer, then you need to know that some of them are not subject to taxation. The employer does not remit tax if: · You received income in connection with your dismissal (for example, severance pay). In this case, the amount of funds paid for unused vacation will be transferred to you minus personal income tax4; · You are compensated for expenses incurred on a business trip (accommodation, daily allowance, travel, etc.). If your expenses exceed the norms established by law, the amount of the sphere limit is still subject to taxation (for example, daily allowance for a business trip in Russia over 700 rubles); · the employer paid for the cost of services related to increasing your professional level or retraining (courses, seminars, trainings).
Financial assistance	Certain types of assistance received at a time are not subject to personal income tax. This category includes payments related to: · assistance to the poor (large families, persons with income below the established level, single mothers, etc.); death of a family member; · compensation for damage (moral, material) to victims of natural disasters and other emergencies; · assistance to victims of terrorist attacks on the territory of the Russian Federation.

Example No. 1.

According to accounting policy JSC "Mega Stroy" at the enterprise has established daily allowance standards for a business trip - 925 rubles. According to the Tax Code, the tax-free amount should not exceed 700 rubles.

08.10.16 specialist of the planning department of JSC "Mega Stroy" Petrakov S.D. sent on a business trip to Tula for 3 days (October 10 – 12, 2016). 10/14/16 Petrakov provided the Mega Stroy accounting department with an advance report, which indicated the total amount of daily allowance of 2,775 rubles. (925 RUR * 3 days). Based on the document, the Mega Stroy accountant calculated:

tax-free amount

700 rub. * 3 days = 2,100 rubles;

taxable amount

2.775 rub. – 2,100 rub. = 675 rub.;

Petrakov's income tax

675 rub. * 13% = 88 rub.

The amount of tax (88 rubles) was transferred by the Mega Stroy accountant to the budget on the day the expenses were reflected in the advance report - 10/14/16. On the same day, Petrakov was compensated for travel expenses in full (RUB 2,775).

Scholarships, grants, charity

All payments received by students in the form of scholarships are not subject to personal income tax. This rule concerns students of institutions higher education, as well as students undergoing postgraduate training. Scholarships are exempt from personal income tax:

students of universities, vocational schools, technical schools, students of theological seminaries, residents, graduate students, doctoral students, students of research institutes;
students referred by the Employment Service;
established by the President of the Russian Federation, federal or local authorities.

The state provides comprehensive assistance to the development of research activities, as well as activities in the field of art, culture and education. In this regard, funds received by individuals in the form of grants for the development of the above areas are not subject to taxation. In particular, if you received income under an agreement with the Russian Science Foundation (RSF), then the amount of such income is not subject to tax.

You are exempt from paying tax if you receive income from charitable organization, in particular:

in the form of a scholarship;
as a payment to orphans and low-income children;
in the form humanitarian aid(both in kind and in cash).

Income of joint stock companies

In general, all income received by shareholders in the course of the company’s activities is subject to personal income tax. The following cases are exceptions:

income was received in connection with the revaluation of the value of fixed assets and only if they were received in the form of additional shares and are considered distributed;
income as a result of the reorganization of the company with the subsequent distribution of shares.

Agricultural income

Agricultural activity in the Russian Federation is one of the priority areas state support. For individuals and entrepreneurs working in the field agriculture, preferential programs and special regimes are provided to reduce the tax burden. Also, farms may not pay personal income tax on the amount of income received as a result of their activities. The table below provides consolidated information on personal income tax benefits for rural households.

Type of activity	Description
Farming	You do not have to pay personal income tax if you are a member of a peasant farm and conduct agricultural activities. The income you receive as a result of production, processing, and sale of agricultural products is not taxed.
Traditional farming and crafts	Preferential tax conditions are provided for communities of the peoples of the North if they are registered in the manner prescribed by law
Hunting	If as a result of hunting (sports or amateur) you receive income from the sale of meat or furs of animals, then you do not need to pay tax on such income.
Harvesting food forest resources	If you receive income from the sale of berries, nuts, and mushrooms that you harvested yourself, then such income is not subject to tax.

Prizes and gifts

Income received in the form of prizes and gifts is not subject to tax if certain conditions are met. In particular, you may not have to pay tax on the prize received as a result of sports competitions(championships, championships, cups organized by local or federal authorities).

In this case, in general, a prize whose value exceeds 4,000 rubles is taxed. This rule also applies to income in the form of gifts. Thus, you may not pay tax if, within the specified amount, you received a gift from an organization or individual entrepreneur or a prize as a result of a drawing or promotion. Not only cash gifts, but also property prizes (household appliances, electronics, etc.) are not taxed.

Income of non-residents

In general, the income of non-residents is subject to personal income tax at a rate of 30%. But in certain cases, foreign citizens may be exempt from paying tax. For example, if an agreement on the avoidance of double taxation is signed between the Russian Federation and a foreign state, then a non-resident who received income in the Russian Federation is not recognized as a personal income tax payer.

A fairly common situation is when employees of Russian companies work abroad and receive a monthly income in the form of salaries. In this case, the amount of income is not taxed. If an employee is a citizen of the Russian Federation, then he is obliged to pay tax for himself in accordance with the established procedure. If an employee is recognized as a non-resident, then tax is withheld from him according to the law of the foreign state. This rule complies with the principles of avoiding double taxation.

Example No. 2.

Russian company Factor hired employees to work in Poland. There are agreements between the Factor company and its employees civil contracts. Employees permanently reside in Poland and receive income in the form of salaries paid by Factor.

Since the source of employee income is the Russian Federation, personal income tax in this case does not need to be withheld.

Question and answer on personal income tax

Question: Molotov N.D. received a payment from Stebel JSC as compensation for moral and material damage in connection with an industrial accident. Is payment to Molotov subject to personal income tax?

Answer : This payment is classified as compensation and is not subject to personal income tax.

Question : In August 2016, Tsvetkov K.D. a payment was assigned in the amount of 2,140 rubles. as a penalty. The payment of penalties is due to a violation of the agreement concluded between Tsvetkov and JSC Prague. Is the payment subject to personal income tax?

Answer : Penalties are not included in the list of income exempt from taxation. In addition, receiving a penalty is recognized as an economic benefit. In this regard, the penalty received by Tsvetkov is subject to personal income tax.

Question : The Russian company Orel has opened a representative office in Prague. Sergeev N.G. was appointed director of the representative office. (citizen of the Russian Federation) receiving a monthly income in the form of salary according to staffing table. Is it necessary for Orel’s accountant to withhold personal income tax from Sergeev’s salary on a monthly basis?

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 income that is not subject to 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 specified 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 renting them out - relevant information for the Moscow region.

The maximum personal income tax rate is 35% , because the following types income appears 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.
Established and guaranteed by the state financial compensation for damage to health, reimbursement of costs for retraining of employees, and when an employee works 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.

Beginning entrepreneurs are wondering how to legally avoid paying taxes. Opening a business involves a lot of bureaucratic obstacles. The tax burden at the beginning is not feasible for some individual entrepreneurs.

By opening an individual entrepreneur in 2017, you can take advantage of the unique tax exemption opportunity. This will allow you to stand on your feet more firmly and provide a good economic foundation - the basis for an entrepreneurial career in the future. During this period, the market is developed faster and the love of consumers is won.

The state is ready to make losses in order to support small businesses. The expected “shortfall” will be about 250 billion rubles. This legislation and the grace period for individual entrepreneurs can be attributed to government investments that increase the number of operating individual entrepreneurs. Registered entrepreneurs will increase the country's budget in the future, raising the social and economic level of the population.

The law does not apply to previously registered individual entrepreneurs or individuals who have already received the status of an entrepreneur. They will pay tax during the entire grace period.

Taxation of individual entrepreneurs

Before considering the exemption of an individual entrepreneur from taxation, you should know what payments he must make. Payments to the state budget are divided into:

Income taxes: temporary, potential, real.
Taxes on real estate that is used for business purposes.
Taxes on the amount of goods and services sold - VAT.
Taxes from individuals: land, transport, etc.

Entrepreneur on OSNO

An individual entrepreneur who, upon registration, remained in the general tax payment regime cannot be exempted from the tax burden. Mandatory payments will include personal income tax and property tax.

There are amendments for VAT:

not paid by entrepreneurs with taxable income up to 2 million rubles for three months;
canceled for certain types of activities provided for in Art. 149 Tax Code (medical services for pregnant women, sale of prosthetic and orthopedic products);
For exporters and participants in foreign trade transactions, a zero rate is applied to export operations.

The possibilities for tax exemption expand significantly when switching to special regimes.

Special tax regimes

A special tax regime allows you to reset the rate for VAT, personal income tax and property tax. However, each mode comes with caveats. For example, an entrepreneur uses the simplified tax system to pay tax on real estate involved in running a business and is included in the regional list of mandatory taxation.

Exemption from taxes provided for common system, does not mean the absence of mandatory payments. An individual entrepreneur in a special regime must pay taxes related to commercial activities to the state budget:

on the simplified tax system, unified agricultural tax, the object of taxation will be revenue or real profit;
on UTII and PSN, the tax is calculated by the Federal Tax Service, using the basic yield and calculating the potential income;

simplified tax system

Simplified tax system most popular among individual entrepreneurs. It carries a small tax burden and is easy to maintain records.

The entrepreneur transfers taxes to the state budget and extra-budgetary state funds. Insurance premiums constitute 30% of the paid salary of all employees.

The tax rate for the simplified tax system “Income” is 6%, from last year in some regions - 1%. For the simplified tax system “Income - expenses”, payments are calculated at a rate of 15%, and in the regions 5-15%. An additional benefit will be the reduction of advance payments due to the transferred insurance premiums. IP can reduce single tax by 50%. An entrepreneur without employees, taking into account contributions and a small income, can bring the single tax to zero. For the simplified tax system “Income-expenses”, insurance premiums are taken into account when determining the tax base.

Reporting will consist of only one declaration, which must be submitted by April 30. If deadlines are violated, a penalty will be charged for each day. For comparison, when you are on UTII, reporting is done every quarter.

Simplified people do not apply to VAT payers, with the exception of goods imported into the Russian Federation.

The simplified tax system will be beneficial for entrepreneurs who calculate tax from income. In rare cases, it is inferior to UNDV. Not all individual entrepreneurs have the right to switch to the simplified tax system.

PSN

The patent tax system does not have an accounting and reporting system. This regime does not require filing a tax return, and the amount of payments is calculated when paying for the patent.

An individual entrepreneur receives a special patent, which allows him to engage in certain activities. It is purchased for a period of 1-12 months. It's convenient to start with small business: find out consumer demand, see development prospects.

The cost of a patent is fixed. This is profitable when the profit is significant, but unprofitable when the income is low. Regions have the right to change the maximum amount of possible income up to 10 times. The calculations take into account the number of workers, retail space, availability of vehicles, etc.

An entrepreneur has the right to buy a patent for several types of activities. Insurance premiums (20%) are paid for medical and pension insurance. The disadvantage of PSN will be restrictions on types of activities, number of employees, retail space and income received.

Tax holidays

Two years ago, special measures to support small businesses began to be introduced in the regions of the Russian Federation. Temporary tax exemption took the form of a tax holiday. Initially, benefits were for individual entrepreneurs working in the production, social or scientific fields. Since 2016, the list of household services for the population has been expanded. However, compliance with a certain type of activity will not be the only condition for the start of the grace period.

The duration of the tax holiday is 2 years. For this period, basic taxes will be paid at a rate of 0%. However, as mentioned earlier, regions have the right to set their own deadlines. For example, for Moscow, holidays can be from 03/1/15 to 12/31/20, and in the region - from April 2015 to April 2018.

The federal law is valid on the territory of the Russian Federation. However, it is advisory in nature. Regional authorities independently determine whether to introduce it on their territory. They also have the right to change the conditions for receiving tax holidays and the period of their validity.

In small regions, the law has not been adopted, since the local budget is highly dependent on tax payments from entrepreneurs. For this reason, some individual entrepreneurs are required to pay all taxes and payments in 2017.

Right to zero interest rate

Individual entrepreneurs using the simplified tax system and PSN are in some cases exempt from paying tax. But not everyone is eligible for benefits. The legislation provides for certain requirements for them:

registration of individual entrepreneurs occurred for the first time after the entry into force of the regional law on tax holidays;
Individual entrepreneurs use a simplified or patent tax payment system;
the number of hired workers is no more than 15 people for the PSN or 100 for the simplified tax system;
income does not exceed 60 million rubles for both taxation systems;
An individual entrepreneur is engaged in a certain activity.

It is not difficult to track new enterprises, since all data about an individual is in the state register. Let us remind you that when registering an individual entrepreneur, the individual’s TIN is used. It will be the main proof for the entrepreneur that he has opened an individual entrepreneur for the first time.

Compliance with all conditions does not give the individual entrepreneur the right to independently apply a zero tax rate. A decision from local governments is required. They are allowed to further introduce restrictions to reduce the number of individual entrepreneurs who can use benefits.

Regional authorities have the right to amend the law. In Voronezh and Udmurtia, the conditions for tax holidays are similar to those provided for in federal law. In the Altai Territory, only individual entrepreneurs on PSN fall under the zero rate. Maximum information on preferential taxation is available in regional offices NS.

Moscow city legislation limits the number of employees to 15 people for the simplified tax system and PSN.

“Preferential” types of activities

Profit in the social, industrial and scientific spheres is not subject to tax. Each region has its own types of activities. We list them for individual entrepreneurs on the simplified tax system in Moscow:

Beverage production and food products. The exception is alcohol-containing and alcoholic drinks.
Tailoring, dyeing and dressing of fur.
Textile production.
Sewing shoes and other leather goods.
Woodworking and manufacturing of wood products, except furniture production.
Creation of wood pulp, cellulose, cordon, paper and products made from them.
Publishing, printing, replication of information media.
Manufacturing of goods from plastic and rubber.
Production of finished metal products.
Creation of equipment and machines. The exception is ammunition and weapons.
Manufacturing of computer equipment and office equipment.
Production of electrical equipment.
Creation of communication devices, television and radio.
Manufacturing of medical equipment, instrumentation, optics, watches.
Furniture production.
Production of musical instruments.
Sporting goods.
Making games.
Production of brushes and brooms.
Manufacturing of other products not included in the listed groups.
Recycling.
Research or development in the scientific field.
Providing services in education.
Social services and health care.
Sports activity.

If an individual entrepreneur is on a PSN, then a different list of tax-free activities applies to him:

Manufacturing and repair of fur, textile and leather products, haberdashery and knitwear, hats.
Shoe production, painting, repair.
Maintenance and repair household appliances, electronic equipment, watches, metal products, as well as replacement of batteries.
Shoe production and repair.
Tutoring, training courses.
Caring for the sick and children.
Creation of folk arts and crafts goods.
Creation and repair of pottery, cooper's ware.
Engraving work on any surface.
Repair of children's toys.
Creation and printing business cards, invitations.
Copying, binding, binding, edging and cartoning services.
Manufacturing and restoration of carpet products.
Organization and conduct of sports activities.
Private medical or pharmaceutical activities with a license.
Conducting excursions.
Translation services.

It is planned to significantly expand the list of tax-free activities in 2017. New individual entrepreneurs will be able to take advantage of it at a zero interest rate.

Multiple activities

If an individual entrepreneur is engaged in not one, but several activities, then income is calculated by each type. The total income from preferential activities must be more than 70%.

The procedure for calculating income is provided for in Article 249 of the Tax Code - all values according to issued acts and invoices are summed up. Received financial resources are not the basis for calculating income.

An entrepreneur has the right to refuse accounting. The simplified tax system only provides for accounting of received cash. According to available data, the tax is easily calculated. However, in order to be exempt from taxes when conducting the types of activities listed above, it is necessary to keep records that will help prove the right of the individual entrepreneur to the benefit. Today, for these purposes there are many specialized software. The most simple option there will be Excel spreadsheets.

Switch to a new rate

Entrepreneurs must take care of reducing the tax burden; tax authorities do not take the initiative. Even if you have the right to benefits, it is documented.

Exemption from VAT is justified by various circumstances. Accordingly, the list of documents for each case is different.

For the exporting entrepreneur:

contract or agreement with foreign persons;
customs declaration;
transport documents;
completed declaration with a zero rate.

The list may expand depending on the type of goods.

If the individual entrepreneur’s revenue is no more than 2 million rubles for 3 months:

application for benefits;
evidence that the limit has not been exceeded (invoice journal).

An individual entrepreneur using the simplified tax system should not notify the tax authorities before applying a 0% rate due to the implementation of non-taxable activities. As soon as the right to a benefit arises, it is automatically applied. At the end of the reporting period, submit tax return with a tax rate of 0%.

If an entrepreneur uses a PSN, then a zero value is indicated in the patent application. If it was received with a tax rate of 6%, and the individual entrepreneur did not know about benefits, then they make a change to the patent. A replacement of 6% to 0% must be issued. It is mandatory to obtain patents for all types of activities carried out.

The legislation allows individual entrepreneurs to combine the PSN and the simplified tax system.

The procedure for switching to a zero rate

The entrepreneur must do:

Find out from the Federal Tax Service or on nalog.ru about the types of possible benefits for individual entrepreneurs in your region, whether its activities fall under the zero rate.
If necessary, prepare the necessary documents.
Write a patent application, if required - switch to PSN.
Notify the Federal Tax Service about the transition to the simplified tax system within the first 30 days after registration.

Reporting

The Federal Tax Service published 2 letters for individual entrepreneurs on the simplified tax system and the PSN. The first approved the application form for a patent, which is submitted by entrepreneurs to receive tax benefits. The main differences from the standard application are a different code (0920 5017), a field for the details of the regional law.

The second letter recommends a declaration form for the simplified tax system (0301 1010) with a zero rate. Entrepreneurs using the simplified tax system must submit an annual declaration. Special shape not provided, but there is a recommended one. Initially, it was developed for Crimean entrepreneurs, to whom preferential rates were applied. While the change official form did not happen, the Federal Tax Service advises reporting according to the recommended one.

For individual entrepreneurs registered from 1.01.15 to 31.12.15, a zero rate can be applied in 2015-2016, from 1.01.16 to 31.12.16 - in 2016-2017.

PSN does not require annual submission of a declaration at any rate.

Benefits do not apply to insurance premiums for entrepreneurs and employees. In 2017, the fixed payment to the Pension Fund remained the same and is paid to the Federal Tax Service.

Grace holiday period

The zero rate can be used for up to 2 tax periods after registration. The tax period is considered to be a calendar year.

Preferential holidays expire on January 1, 2021. The entrepreneur has about 4 years to register and use a grace period with a zero interest rate. When registering in 2020, the benefits apply only to the 2020 tax base.

Actions in case of loss of benefits

Hiring a 16th employee or increasing the share of activities that do not fall under the zero rate will cancel the tax holiday. There must be a return to the previous tax payment system that was specified at the time of registration:

simplified tax system income;
simplified tax system income - expenses.

Recalculation is done from the beginning calendar year when the conditions for providing a zero rate were violated.

Features of the grace period

If an individual entrepreneur operates under a PSN with a zero interest rate, then it is necessary to monitor the validity of the patent and renew it in a timely manner. Otherwise, there is an automatic transition to OSNO, where the use of a 0% rate is not provided.

The patent is received and renewed, but they are transferred to the simplified tax system only once. To do this, submit an application to the Federal Tax Service. If the type of activity is considered preferential in both taxation systems, then the simplified tax system will be more profitable.

After missing the deadline for switching to the simplified tax system (30 days), you can apply for a patent. It will be possible to switch to the simplified tax system starting from the new calendar year.

The simplified tax system is used for all activities, and a patent is used for one type. If two types of activities are carried out, then a patent is issued for each. Otherwise, part of the activity will be on OSNO without tax benefits.

After the end of the tax holiday, the individual entrepreneur must make deductions according to a previously determined scheme. If the requirements were violated during the grace period, the taxpayer makes payments in full. The amount of cash is calculated from income. The starting point for accruals under the simplified tax system is the moment of registration or January 1, if violations occurred in the second tax period. Recalculation of accruals for PSN - date of receipt of the patent. If the debt is not repaid on time, a violation is recorded. In the future, the opportunity to make payments under the PSN is lost.

Today, the tax burden in the Russian Federation for individual entrepreneurs is considered high. For new entrepreneurs, the state offers tax benefit- zero interest rate for 2 reporting years. In many regions, amendments have been made to federal law in the form of restrictions on types of activities or the duration of tax holidays.

Individuals who decide to engage entrepreneurial activity using tax holidays, you must learn all the intricacies of regional laws and study the classifier of types of activities exempt from taxes. Only after this should you pay the state fee for opening an individual entrepreneur.