How much personal income tax percent is? Personal Income Tax

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Today we will find out how much personal income tax percent is in 2016. In addition, we will learn how to calculate it correctly. And, of course, we will study everything that can only relate to this contribution to the state treasury. It should be noted right away: the payment described by us in this article applies to almost all citizens. So, everyone should know about it. What is it? And what is the procedure for paying it?

Definition

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

Pay personal income tax, as already mentioned, almost all citizens. More precisely, taxpayers who have income. Not in all cases, but most of the time it does. Some profits are not taxed. What do you need to pay for, and when can you evade such a payment?

Pay or not?

"How much personal income tax is in Russia for 2016?" is not the most important question. Before that, you need to understand what kind of income is subject to this payment. Maybe you shouldn't contribute money to the state treasury.

Let's start with the fact that any income of an individual must be declared. Moreover, it is subject to tax. In this case, income. But there are some exceptions. For example, citizens who have received some amount of money or real estate from close relatives do not pay taxes. Also exempt from payment are transactions with property that the previous owner disposed of for at least 3 years. The inheritance received from close relatives (in practice, this is exactly what happens), again, is not subject to any contributions to the state treasury.

That's it. The payment of personal income tax occurs in all other cases. If you rent out an apartment or property, sell property that has been owned for less than 3 years, or simply receive a salary, you will have to pay a certain percentage of the profits.

Deductions

There are personal income tax deductions. This is a kind of reduction in the tax base in certain cases, which leads to a decrease in the amount of the contribution. There are many standard deductions. Usually it is customary to mean certain expenses that you will make when making a profit. For example, you can simply make a tax deduction if you had any expenses for this at the time of the sale of the property. In this case, the income received will decrease by the specified amount. The main thing is that you have proof of spending.

Most often for personal income tax deductions are assigned in relation to wages. Commonform - for the maintenance of children. So, if you have minor kids, then you can reduce the tax base. Not too much, but still. For the first two children, 1,400 rubles are deducted from income, for the third and subsequent ones, as well as for disabled people - 3,000 each. It is very useful to make deductions if you look closely at this idea. Moreover, you will not have any extra paperwork. It is enough to present proof for deductions. There are no problems with this.

How much to pay?

How much personal income tax percent is? This issue concerns all citizens. Indeed, it is always important to know what percentage of the income you will have to give to the state. Especially when it comes to regular and mandatory payments.

Answer definitely will not work. After all, such a process has its own characteristics. Nevertheless, it is generally accepted that individuals pay 13% of their profits in the form of tax. But the direct amount may vary in one case or another. Nothing difficult, right? It turns out, no matter how much income you receive, 13% must be taken away from it without fail. When it comes to treasures and winnings, this figure increases almost 3 times - up to 35%. Not the most common.

For non-residents

Pay income taxes not only citizens of the Russian Federation. They are subject to all people who make a profit in the country. And that means non-residents too. These are citizens who stay in Russia for less than 183 days a year. How much personal income tax percent for them will be? No need to rely on the required 13% forresidents of Russia. With foreigners, a somewhat different picture emerges. They pay 30% of the profits to the state treasury. With a large income, large enough payments are obtained. Even with all the deductions, if any.

Now it is clear how much personal income tax is in this or that case. Remember, the standard rate is 13%, for non-residents - 30. There is nothing particularly difficult about this. How is the amount due to be calculated?

Calculations

It's simple. There is a certain formula that must be followed. The amount of personal income tax, as we found out, varies. Depending on the so-called tax base. If you multiply it by the tax rate (13 or 30 percent, respectively), you get a figure that reflects the debt to the state. The tax base is easy to calculate. If you do not have any expenses and deductions, then the full amount of income received is simply taken. It is multiplied by the bet. When deductions are due or you had expenses, expenses are subtracted from income. And the numbers already received will be considered the base.

For example: a citizen receives 15,000 per month in the form of wages, he has 1 minor child. The base will be as follows: 15,000-1,400=13,600. And the income tax will be: 1360013%=1768. Nothing difficult, right? If our citizen does not have children, then he will have to pay 15,00013%=1,950 rubles in the form of personal income tax per month. It's so simple really.

Report order

Personal income tax declaration is a kind of report to the tax authorities. And everyCitizens are required to declare their income. Even if it is not taxed. This document must be submitted by April 30 of each year. Around the same time, you need to close all debts and pay taxes. This practice is widespread in Russia. Payments made before April 30 are considered advance payments. In general, you can defer payment until July 15th. Reporting periods for personal income tax may be different. In practice, citizens simply make monthly payments. Around the 25th of every month. Received a salary - repaid the debt, earned a profit - reported to the state and made the due payment. This will save you trouble.

By the way, the personal income tax declaration is filled either manually or with the help of specialized programs. The most commonly used forms are 2-NDFL and 3-NDFL. To fill out, you will need information about income, TIN, your passport details, as well as proof of deductions / expenses. If we are talking about property transactions, you will also need to stock up on documents on the right to a particular property. Then just fill in the lines in the declaration (they are all signed, there are usually no difficulties) and sign it. You can submit a document to the tax authorities. Be sure to include copies of proof of deductions, as well as ownership and expenses.

Results

Today we found out how much personal income tax percent is for 2016. As you can see, this payment is not at all as dangerous as it seems at first glance. In some cases, it is possible to evade it legally. Moreover, inmonth is not the largest amount due for payment. Try not to hide the money you receive. After all, if the income is not declared, you can incur trouble. First, a verbal warning follows with requests to correct the situation, and then you may even be brought to criminal responsibility. Plus, there are pen alties for late payment of taxes. It will also have to be paid in excess of 13% for personal income tax.