The size of personal income tax in Russia. The size of the deduction of personal income tax

Many taxpayers are interested in the size of personal income tax in 2016. Perhaps this payment is familiar to every working person and entrepreneur. So it's worth paying special attention to it. Today we will try to understand everything that can only concern this tax. For example, how many it is necessary to pay, who should do it, whether there are ways of evasion from the given "contribution" to the treasury of the state. What is required for this? Understand the issue is not so difficult. But the acquired knowledge will help you in the future. Especially, as soon as you have this or that income. At such times, personal income tax plays an important role. Let's start studying our topic today. It is necessary to consider a lot of nuances.

Definition

The size of personal income tax is, of course, important. But only it is worth thinking about after you understand what it is all about. What kind of tax is this? Who and when does it pay? Maybe he does not concern you at all? Then there is no sense in "digging" in the details of our today's topic.

In fact, personal income tax is a tax that is paid by all citizens who have a profit. It is also called income. This is a certain amount that is withheld from the money that you receive. And it does not matter exactly how - from personal activities or in the form of wages. They made a profit - they gave it to the state treasury. It is these rules that operate on the territory of the Russian Federation.

Who pays

Who should make the appropriate payments? It is not difficult to guess that the question concerns all able-bodied citizens. To be more precise, adult and capable taxpayers. In particular, if they have any income. That is, if you do not work and receive no cash (pensions and social support are not taken into account, scholarships too), then you are exempt from payment.

But a working citizen must necessarily make an appropriate payment. More precisely, usually the employer does this if it is a question of official employment. But the size of personal income tax is still of interest to many. It is necessary to know how much the state keeps from our profit!

Also, the tax is levied on all income from the sale of property (rent, sale), any profits outside the territory of the Russian Federation, winnings and other cash receipts. But there are exceptions.

Do not pay

What are the exceptions? When the size of personal income tax in Russia will not excite a citizen? And in what cases does he have the right to evade this payment, but on legal grounds? Honestly, there are very few exceptions.

Dedic and inheritance from close relatives are not subject to income tax. Just keep in mind that the close relatives are:

• Spouses;
• Grandparents;
• Parents;
• Children;
• Brothers and sisters;
• Grandchildren.

Only donative and inheritance received from the above categories of citizens (even the summary / reception) is not subject to our today's payment. With all the rest of the profits will have to give a certain percentage of money. In addition, personal income tax is not levied on real estate transactions, which are held for more than 3 years. These are all exceptions to the rules.

Minimum

The size of personal income tax can vary. It all depends on the situation. For example, sometimes you can see a tax on personal income in the amount of 9% of the profit. This is not the most frequent phenomenon, but it does occur. In which cases?

If you make a profit from bonds with so-called mortgage coverage, issued before January 1, 2007, or from mortgage certificates. In addition, the size of personal income tax on dividends issued before 2015 (inclusive) will be 9% of the money you receive. This is the minimum interest rate that can only meet in Russia.

General information

As you might guess, there are other options for the development of events. And the full list can always be seen with detailed comments on the official page of the Federal Tax Service of Russia. There will be clearly painted all the points for taxes to one degree or another.

Nevertheless, if you study this information, it will be fairly easy to get confused. After all, interest rates in our today's issue are more than enough. Are you interested in personal income tax? The amount of tax in the generally accepted concept is 13%. What does it mean?

Nothing special. Simply in Russia, income tax is most often found in the form of 13% of the profit you have received. This is normal. And only in some exceptional situations it can increase or decrease.

Just remember that this is the size of personal income tax. With salaries, real estate sales and other transactions, sub-work. 13% is the amount that is most often levied on the taxpayer. The remaining tax rates are considered to be special cases. But also about them, too, is worth knowing. Maybe you will have to give far more than you expect!

Not standard

Now a few exceptions to their rules. Determining the size of personal income tax is not so difficult. Especially if you know in which cases and what interest rate is set. In general, we will have to give 13% - we have already found out. And in what cases is the "minimum" laid, too. And in what situation will have to give the state more?

For example, if you make a profit from bonds. But it is important to take into account that the organization must be registered outside the Russian Federation without fail. In such a situation, you just need to pay 15% of your income.

For any prizes and winnings, there are also own limitations. The size of personal income tax in this case will be as much as 35 percent! In addition, this kind of rule applies to the profits from bank deposits, if it exceeds well-established amounts. As you can see, not everything is simple and in our today's question. Income tax - a very complicated thing, if you go into the details of this. But that is not all. There is another important nuance. And you do not need to lose sight of it.

Foreigners

From the income tax, no one can escape. It must be paid by both residents of the country and non-residents. Only in different amounts. The size of personal income tax in Russia for "local" taxpayers is most often set as 13%. But foreigners in this area are less fortunate.

Why? They will have to pay several times more. How many? Regardless of how the profit is made, such citizens are obliged to give 30% of the incomes received in the territory of the Russian Federation. A significant amount, which is necessarily collected from taxpayers. In this regard, the citizens of Russia are more fortunate. In the state treasury they need to pay almost 2 times less.

Deductions

Nevertheless, the size of personal income tax is not the most important thing. There are in our today's question and such moments that please taxpayers. We are talking about the so-called tax deductions. The thing is that they attract many people. In Russia, you can regain some of the money spent for these or other services if you have a taxable income.

The size of the deduction of personal income tax is similar - 13%. But the exact amount is set, depending on your spending. For example, if we are talking about real estate, then the maximum that can be returned is 260,000 rubles. In other respects, a return of 13% of expenses is simply taken into account.

In addition, there is also a special deduction that relates to wages. It is called "for children". The size of the deduction of personal income tax in this case will be 1,400 rubles for one child. And for two, too. But for the third and subsequent - 3 000. Exactly the same amount of deduction will be in case of raising a disabled child.

When and why can I get a refund? As we have already explained, for the children. But there are other cases. For example, for receiving certain paid services, buying real estate (including mortgages), as well as for training and treatment. These are the most common options.

Order and terms

The size of personal income tax is already known to us. And possible options for the development of events, too. But now it remains to find out to what date you must make our today's payment. Generally, income tax requires reporting. It is submitted until April 30 of each year. And the report will be for the previous year. But the payment of personal income tax is possible until July 15. Most often there is an advance payment. It is made until April 30, together with the submission of a tax return. If you are officially working and do not have any profit, other than salary, then you do not have to worry about terms - this responsibility will fall on your employer's shoulders.

The deduction can be received within 3 years from the moment of the conclusion of the transaction. But the earlier, the better. It is usually recommended that you make an appropriate refund within a year. It is not so difficult to do this. It is enough to present a certain list of documents. It varies, depending on the situation, but as a whole remains unified:

• Passport (copy);
• Application for a deduction (indicating the details of the account and the reason for the request);
• Declaration (3-NDFL);
• Reference 2-NDFL;
• A copy of the work record book;
• SNILS;
• INN;
• Pension certificate (for pensioners);
• Certificate of marriage / divorce / birth of children;
• Documents on the right of ownership (for real estate);
• Accreditation and license of an institution (usually for medicine and universities);
• Contract confirming the transaction (purchase and sale, provision of services, contract with the university);
• Certificate of the student (for students);
• Checks and receipts confirming your expenses.

As you can see, there are a lot of options. After collecting the necessary documents, contact the local tax department and wait. Approximately a month or two you will be told whether there will be a deduction or not.

If the answer is yes, you need to wait a little longer. The transfer of money is also about 2 months maximum. On the design, on average, takes about six months. Now it is clear what the size of personal income tax is paid by those or other citizens and what deductions they can receive.