How much does the personal income tax amount to? Personal income tax

Today we will find out how much the personal income tax is in 2016. In addition, we will learn how to correctly calculate it. And, of course, we will study everything that can only concern this contribution to the treasury of the state. It should be noted at once: the payment described by us in this article concerns practically all citizens. So, everyone should know about it. What is it? And what is the order of payment thereof?

Definition

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

Pay personal income tax, as already mentioned, almost all citizens. More precisely, taxpayers who have income. Not in all cases, but more often than not it turns out. Some profits are not taxed. What do you need to pay for, and when can you avoid such a payment?

Are we paying or not?

"How much does the personal income tax amount in Russia in 2016?" - Not the most important question. Before this you need to understand what kind of income is taxed by this payment. Maybe you should not make money in the treasury of the state.

To begin with, any income of an individual must be declared. Moreover, tax is levied on it. In this case - income. But there are some exceptions. For example, citizens who have received from a close relative some sum of money or real estate do not pay taxes. Also, transactions with property, which the previous owner disposed of for at least 3 years, are exempt from payment. The inheritance received from a close relative (in practice, just so it turns out) is again not subject to any contributions to the treasury of the state.

It's all. Payment of personal income tax is in all other cases. If you rent an apartment or real estate, sell a property that has been disposed of for less than 3 years, and simply receive a salary, then you will have to pay a certain percentage of the profit.

Deductions

There are personal income tax deductions. This is a kind of reduction in the tax base for some cases, which leads to a reduction in the amount of the contribution. There are many standard deductions . Usually taken under them mean the various expenses that you will make when making a profit. For example, you can simply make a tax deduction, if during the sale of the property you had some waste for this. In this case, the income will decrease by the specified amount. The main thing is that you have confirmation of spending.

Most often for personal income tax deductions are assigned in relation to wages. A common form is for the maintenance of children. So, if you have underage kids, then you can reduce the tax base. Not too much, but still. The first two children from the income are deducted for 1 400 rubles, for the third and subsequent, and for the disabled - 3 000. It is very useful to make deductions if you take a good look at this idea. Moreover, you will not have any excess paperwork. It is enough to show confirmation for the deductions. With this problem does not arise.

How much to pay?

How much does the personal income tax amount to? This issue is of concern to 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, this process has its own peculiarities. Nevertheless, it is customary to assume that individuals pay 13% of their profits in the form of tax. But the direct amount can change in this or that case. Nothing difficult, right? It turns out that no matter how much you get income, you need to take 13% of it without fail. When it comes to treasures and winnings, this indicator increases almost 3-fold - up to 35%. Not the most frequent phenomenon.

For non-residents

Not only Russian citizens pay income taxes . They are taxed by all people who make a profit in the territory of the country. So, non-residents, too. These are citizens who are in Russia less than 183 days a year. How much personal income tax will be for them? It is not necessary to hope for the put 13% for inhabitants of Russia. With foreigners, a slightly different picture is obtained. They pay 30% of their profits to the state treasury. With a large income, a fairly large payout is obtained. Even taking into account all the deductions, if such take place.

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

Calculations

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

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

Report order

The personal income tax declaration is a kind of report to the tax authorities. And every citizen must declare his income without fail. Even if it is not taxed. This document must be submitted by April 30 of each year. Approximately to the same time it is necessary 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 15. The reporting periods for personal income tax can be different. In practice, citizens simply make monthly payments. Approximately on the 25th of every month. Have received the salary - have given a debt, have earned profit - have reported to the state and have made the put 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. For filling you will need information about income, tax ID, your passport details, as well as confirmation of deductions / expenses. If it is a matter of transactions with property, you will also need to stock up documents on the right to this or that property. Then just fill in the lines in the declaration (they are all signed, there are usually no difficulties) and sign it. You can file a document with the tax authorities. Do not forget to attach to it copies of evidence of deductions, as well as property rights and expenses.

Results

Today we found out how much the personal income tax is in 2016. As you can see, this payment is not so dangerous as it seems at first glance. In some cases, you can evade it on legal grounds. Moreover, in a month does not come out the largest amount to be paid. Try not to hide the money you receive. After all, if income is not declared, you can bring trouble on yourself. First, an oral warning follows with requests to rectify the situation, and then you can even be criminally liable. Plus, if there is a delay in paying taxes, a penalty appears. She also will have to pay in excess of 13% on personal income tax.