A tax rate of 30 personal income tax applies. Personal income tax rates
Everyone is obliged to pay a percentage to the budget when receiving different types of income: salaries, profits from the provision of commercial services, cash prizes. And one of the most pressing questions is what is the personal income tax rate in 2019 on dividends. But first things first.
Tax Features
To determine the amount of personal income tax for deduction to the budget, you need to use a simple formula:
PN – income tax;
S – the amount on the basis of which the calculation is made;
N – interest [personal income tax rate].
EXAMPLE
PJSC Antey awarded employee Govorov a salary of 35,800 rubles, as well as a bonus of 11,000 rubles. For him [personal income tax rate is 13]%. How much percentage of personal income tax salary should be transferred to the budget?
Solution:
(35,800+11,000) × 13%=6084 rub. – the amount of income tax.
As a result, Govorov will receive:
46,800 – 6,084 = 40,716 rubles.
It is important to remember that persons who received:
- state benefits for unemployment, pregnancy and childbirth;
- pensions and social benefits;
- scholarships;
- funds from inheritance;
- maternal capital.
Personal income tax: what percentage in 2019 for residents
Tax residents are persons who live on the territory of the Russian Federation and do not travel outside the country for a period of more than 183 days (except for cases provided for by law). This number is total. That is, when traveling abroad for a short period, the citizen remains a resident.
When determining status, a period of 12 months is considered. As we hinted above, days when a person briefly left the border for the following reasons are not taken into account:
- training;
- undergoing treatment;
- business trip.
| Source of income | Personal income tax, percentage |
|---|---|
| Labor activity in organizations located in Russia | 13 |
| Own business (the person has the status of individual entrepreneur) | 13 |
| Property For Sale | 13 |
| Investing in an organization | 13 |
| Cash deposits at good interest rates in financial institutions located within the borders of the Russian Federation | 35 |
| Extracting economic benefits when receiving a loan (for example, no interest or its insignificant amount) | 35 |
| Prizes starting from RUB 4,000. | 35 |
Kulikov received income from the sale of real estate in the amount of 218,000 rubles. According to the certificate 2-NDFL, country of citizenship – Russia. He must fill out a declaration and submit it to the tax office. Income tax will be:
218,000 x 13% = 28,340 rubles.
After the sale of the property, Kulikov will have in his hands:
218,000 – 28,340 = 189,660 rubles.
EXAMPLE 2
Litvinov won the quest game “Resourceful Accounting Guru” and won 20,000 rubles. He is a tax resident of the Russian Federation, therefore he must pay to the treasury as income tax:
20,000 x 35% = 7,000 rub.
Personal income tax rate in 2019 in Russia for non-residents
A person is not considered a tax resident if he stays on the territory of the Russian Federation for less than 183 days continuously. When receiving income, such persons must contribute amounts equivalent to the interest in the table.
Keep in mind: in order to avoid paying personal income tax twice, in some cases the calculation is carried out at the rates established in the foreigner’s home country.
| Sources of income in the Russian Federation | Personal income tax rates |
| Salary of visa-free migrants, immigrants from the countries of the Eurasian Economic Union, big professionals in their field, refugees | 13% |
| Investments in organizations with the right to receive a share of profits in the future | 15% |
| Salaries of other persons (who were not included in the first column) | 30% |
| Running your own business within Russia | 30% |
| Property For Sale | 30% |
| Cash deposits in financial institutions | 30% |
| Interest-free loans or other economic benefits | 30% |
| Winning from 4000 rub. | 30% |
Ostertag, who is not a tax resident of the Russian Federation, received income from investing in the company StroyServis LLC. As of July, the amount was 43,500 rubles. How much percent of personal income tax should he pay to the budget?
The calculation is as follows:
43,500 x 15% = 6,525 rubles.
In total, Ostertag will receive 36,975 rubles. (including payment of income tax).
EXAMPLE 2
K.V. Manyan is not a domestic tax resident. In August 2019, she received a cash prize of 50,000 rubles. on the territory of our country. The amount of personal income tax paid will be:
50,000 x 30% = 15,000 rub.
The remaining winnings will be equal to: 50,000 – 15,000 = 35,000 rubles.
Has it changed? personal income tax rate in 2019 in Russia
It should be noted that from January 1, 2019, various amendments were made to the income tax regulations. However, legislators do not plan to adjust income tax rates this year. This means it will remain unchanged.
EXAMPLE
The personal income tax rate on dividends in 2019 for non-residents is 15%. How much tax should Skvortsov, who is a citizen of the Russian Federation and received 38,200 rubles in August, pay? such income from the Iceberg company?
- The amount of tax that must be paid to the treasury will be:
38,200 x 15% = 5,730 rub.
- Skvortsov will receive:
38,200 – 5730 = 32,470 rubles
Tax rates in certificate 2-NDFL
Each tax rate requires the submission of a separate document - a certificate in form 2-NDFL. It shows basic information about the payer, taxable amounts and interest rates.
EXAMPLE
Nikolaev, who works at SoftService LLC (is a resident of the Russian Federation), received a salary of 50,000 rubles in July. The employee also received a cash prize of 9,500 rubles. Two documents must reach the Federal Tax Service:
- certificate 2-NDFL, reflecting income from employment at a rate of 13%;
- Certificate 2-NDFL with 35% deductions from cash winnings.
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Be careful when calculating personal income tax on dividends in 2016. The tax rate changed back in 2015, but mistakes are still made.
In this article we will tell you how to calculate personal income tax on dividends and when to pay it.
Personal income tax on dividends in 2016: rate
Having paid income to its participants, the organization becomes a tax agent. This means that you will have to calculate, withhold and transfer tax to the budget.
Bid depends on whether the participant is a resident or not. Let us remind you that residents include citizens who stay in Russia for at least 183 calendar days over the next 12 consecutive months (Clause 2 of Article 207 of the Tax Code of the Russian Federation).
Personal income tax on dividends from residents in 2016 must be withheld at a rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation). At the same time, tax deductions (standard, social, property, professional) cannot be applied to income from participation (clause 3 of Article 210 of the Tax Code of the Russian Federation). And all because dividends form a separate base (clause 2 of article 210 of the Tax Code of the Russian Federation).
If income is paid to a non-resident, then a rate of 15% should be applied (clause 3 of Article 224 of the Tax Code of the Russian Federation). And it doesn’t matter for what year the profit on which dividends were calculated was received. The main thing is that they are paid in 2016.
For your information: we devoted the next issue of Salary magazine to tax innovations that will take effect this fall. today and get access to convenient services: Salary tax calculator, KBK Directory, Payment Accounts Directory 2016, Book “6-NDFL: examples for all occasions”, Payroll Calculator, Posting Bank.
Table. Personal income tax rate on dividends in 2016
An example of calculating personal income tax on dividends in 2016
L.V. Romanenko and B.I. Gorenko are members of Vesta LLC. Both participants are residents. At the same time, Romanenko’s participation share in the authorized capital is 70%, and Gorenko’s participation share is 30%. In 2014, the company received and distributed profits in the amount of 120,000 rubles. However, dividends from it were paid only in 2016. Let's calculate personal income tax on dividends.
Dividends were paid in 2016. A personal income tax rate on dividends in 2016 for residents it is 13%.
The tax on Romanenko's dividends will be 10,920 rubles. (RUB 120,000 x 70% x 13%). And personal income tax on Gorenko’s dividends is 4,680 rubles. (RUB 120,000 x 30% x 13%).
Personal income tax rate on dividends in 2016, if the recipient’s status has changed
It is possible to say for sure whether a participant is a resident only by the end of the year. However, at the time of payment of dividends, the organization must determine the status of the participant and, accordingly, the personal income tax rate.
But what if the recipient of the dividends was a non-resident, but by the end of the year he became a resident? In this case Personal income tax on dividends in 2016 withheld at a rate of 15%. And at the end of the year it turned out that the rate should have been 13%. Thus, the participant receives an overpayment of personal income tax on dividends. It will be returned by the tax office at the participant’s place of residence. To do this, he needs to submit a declaration and documents confirming his status.
Deadline for payment of personal income tax on dividends in 2016
The deadline for paying personal income tax on dividends in 2016 depends on the legal form of the company. If dividends are transferred by an LLC, then the tax must be paid no later than the next day after the dividends are paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).
But for JSC there is a different deadline. They should list Personal income tax on dividends in 2016 to the budget within a month from the date of issue of dividends.
What rates are set in Russia regarding personal income tax in 2019? Let's consider the basic norms that are provided for by law.
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Russian payers are required to pay personal income tax at different rates, the amount of which is set depending on the status of the individual and the type of income received.
How do you figure out how many percentages should be used in the formula when calculating the amount of tax to be paid?
Basic moments
What personal income tax is and who should pay it are the primary issues that taxpayers and companies that act as tax agents should understand.
Definitions
Personal income tax is one of the direct taxes. It is calculated as a percentage of the total income of an individual. In this case, deductions of costs are possible, which are confirmed by documents, in accordance with the law.
Personal income tax stands for personal income tax, or, in simple words, income tax.
Who should pay?
This type of tax is paid by individuals, who may be residents or non-residents, and receive income that is subject to personal income tax.
That is, there are two categories of payers:
Payers are all individuals, and these include:
- residents with Russian citizenship;
- stateless persons;
- foreigners who are in the country ()
Normative base
All provisions that relate to personal income tax taxation are spelled out in. The rates are determined by Article 224 of the Tax Code.
Amount of personal income tax in Russia in 2019 (table)
In 2019, personal income tax rates remained unchanged. How much is the rate:
| 13% | Standard size |
| 13% | Regarding the income of a highly qualified foreign worker |
| 13% | When receiving income in the form of dividend payments to residents |
| 15% | When paying dividends to non-residents |
| 30% | When a non-resident receives profit, except for income in the form of dividend payments from participation in the activities of a Russian company |
| 35% |
|
There are several types of profit that are not subject to personal income tax at all. This:
- subsidy;
- pension;
- scholarship;
- a grant received by a peasant farm and aimed at developing activities;
- one-time assistance for the establishment of beginning farmers (as amended);
- amounts received by families with children in accordance with paragraph 41 of Art. 217 Tax Code as amended, etc.
Deduction from wages
What is the percentage of income tax on salaries? From the earnings of an individual, income tax is withheld by the tax agent.
The calculation is made in proportion to the amount of wages. How much personal income tax is calculated from the salary? The base rate for profits of employees with resident status is 13%.
That is, regardless of the employee’s citizenship, the company will pay 13% for him, provided that the time such a person spends in the country is at least 183 days ().
From the same persons who are non-residents, employers will withhold 30%. In order to confirm resident status, an individual must present an identity document showing the dates of entry into and exit from the country.
From interest on a loan from an individual
When the deadline for repayment of the loan amounts arrives, the material benefit, which is subject to personal income tax, is determined minus the periods in which interest was accrued.
When taking into account the amount of interest rates for the use of funds in a specific period when the loan agreement is valid, profit in the form of taxable material benefit will not arise on the date of repayment of the debt.
Relations under loan agreements are regulated. There are no restrictions in the regulations for drawing up an agreement between a company and an individual.
The loan is provided by the founders, employees or outside individuals. This will not affect the order of receipt or repayment.
A loan that is returned to individuals will not be considered its profit, since profit is interest received (,).
Such amounts will be subject to personal income tax (at rates of 13 and 30% for residents and non-residents, respectively). are civil documents.
Tax payment is made at the place of registration of tax agents in authorized structures (clause 7 of Article 226 of the Tax Code).
From foreigners working under a patent
Foreign citizens who work in Russia under a patent (which allows them to operate visa-free) must pay 1,216 rubles every month.
Foreign workers must pay personal income tax amounts on their own; deadlines for this are provided.
Employers pay taxes on the profits of foreigners who work for a legal entity or individual entrepreneur. When paying personal income tax on actual wages, advance payments are taken into account.
The advance amount is included in tax calculations. Those amounts that cannot be offset will not be considered an overpayment, which means they cannot be returned.
Persons who work for an individual determine the amount of income tax based on the profit received. The calculated amounts are reduced by the advances transferred during the tax period.
Employers pay taxes on the profits of foreigners who work for a legal entity or individual entrepreneur. When paying personal income tax on actual wages, advance payments are taken into account.
The advance amount is included in tax calculations. Those amounts that cannot be offset will not be considered an overpayment, which means they cannot be returned.
Collection on dividends
Personal income tax must be withheld from dividends. But what bet should you use? Until the beginning of 2019, the rate was 9%.
From the moment of entry into force, in accordance with paragraph 29 of Art. 1, part 5 art. 9 the rate was 13% (for residents). The date on which profit in the form of dividends is received is the day on which such transfer is made.
That is, if dividends were transferred before 2019, the tax agent must withhold 9%, from January - 13%. For such amounts, the use of tax deductions is not permitted ().
Emerging nuances
In order to compare whether personal income tax is calculated fairly in Russia, let’s consider the nuances of taxation in other countries. We will also look into the peculiarities of taxation of interest-bearing deposits.
Tax rates in different countries
The rates in force in the Russian Federation are among the lowest in the world. How much interest do residents of other countries pay?
Japan
In Japan, this type of tax is paid on a progressive scale. The rates used are 10, 20, 30, 40, 50%. Prefectural tax is charged at rates of 5, 10, 15%.
The country also has a regional income tax. In addition, regardless of the amount of profit, each individual pays 3.2 thousand yen per year.
Taxes are high, but there is also a significant amount of profit that is not taxed. Amounts transferred for treatment are exempt from taxation. Benefits are provided for citizens with many children.
In America, federal, state and regional taxes are paid. Collection is carried out in this way: profit is divided into parts, for each of which the required rate is used - 10, 15, 25, 28, 33, 35%.
State tax rates are 1.4 – 12% (maximum in North Dakota). A progressive scale is used. A minimum has been established from which income tax does not need to be paid.
Sweden
Tax is paid at the municipal and national level on profits earned in the country and abroad (similar to the Russian Federation). The amount of CZK 209,100 will be subject to municipal taxes at a rate of 32%.
For funds that exceed this limit, the payer must transfer a national type of tax in the amount of 25%. That is, the maximum income tax is 57%.
France
The rate can be set from 0 to 56%. Every second family has an obligation to pay.
All other citizens have benefits, for example, if the profit does not exceed the amount that is subject to taxation.
Germany
The country has the following rule: the higher the profit, the higher the tax, which is also calculated on a progressive scale.
Minimum – 19%, maximum – 53%. The highest taxes are paid by citizens whose income is more than 120 thousand marks.
A non-income tax minimum has been established:
If the spouses' income is 8,153 - 16,307, the tax is calculated in proportion at a rate of 22.9%.
Norway
There are 2 taxes to be paid:
- income;
- for luxury.
Spouses calculate tax separately. Payers are divided into two categories:
- lonely persons;
- persons who have 1 or more dependents.
The municipal payment rate is 21%. An additional 7% is transferred - the amount to the equalization fund, the payment of which is made from net profit, which exceeded 23.3 thousand crowns in relation to the 1st group of payers, 46 thousand - in relation to the 2nd group.
A fixed rate of income tax is levied in the following countries:
- Belarus;
- Estonia;
- Lithuania.
There is no income tax on many islands and smaller countries:
- in the Bahamas;
- in Monaco;
- in Bermuda, etc.
Is interest on deposits subject to personal income tax?
The main criterion when calculating personal income tax on interest on a bank deposit is the refinancing rate of the Central Bank of Russia.
Amounts accrued on ruble deposits are not subject to taxation. But a necessary condition is that interest should not exceed the refinancing rate, increased fivefold.
Personal income tax on the excess amount is paid at the rate:
Let's look at an example. The deposit in the bank is 100 thousand rubles. The rate in accordance with the terms of the agreement is 14% per annum (for 90 days).
Interest accrued on the deposit amount:
Refinancing rate – 8%. In accordance with this, the amount will be equal to 3205.48 rubles. Interest up to five times the refinancing rate will not be taxed.
The difference is the tax base:
Let's multiply the result by the tax rate of 35% and get the amount of tax that should be transferred to the budget:
This means that the investor will receive the amount of 3366.05, since the remaining funds will be withheld.
In the event that when opening a deposit or extending it, the interest exceeds the refinancing rate by five times, when determining the tax base, the rate from the moment it was established will be applied.
Video: personal income tax or personal income tax rates
Otherwise, interest will not be subject to personal income tax. How is tax paid on interest on foreign currency deposits?
The amount of interest accrued on a deposit in foreign currency is not subject to personal income tax if the interest according to the agreement does not exceed 9% per annum.
If this indicator is exceeded, a tax of 35% and 30% (for residents and non-residents, respectively) should be paid on the difference.
Often, the contract includes provisions that provide for a downward revision of interest rates in the event of early termination of the contract.
The bank makes recalculations for the entire duration of the deposit. Then there is no taxable profit and personal income tax does not need to be calculated.
In this case, it will be necessary to return to the investor the amounts of overpayment of income tax. A rate of 35% is imposed on profits on a time pension deposit if the established limits are exceeded.
If a person spends money not in monetary terms, but in precious metals, then it is worth using a rate of 13% when making calculations. The entire amount will be taxed, regardless of whether the regulated limits are exceeded or not.
In accordance with the amendments dated December 29, 2019 (), from December 15, 2014 to December 31, 2015, there is no need to pay personal income tax on deposit interest within the framework of 18.25%. The remaining amount is taxable.
What is a progressive rate?
What percentage is personal income tax on the amount of income received? How should this tax be paid and what does its amount depend on? These and other issues related to the tax on wages and other income of an individual are discussed in this article.
What is the income tax in Russia and who should pay it?
Personal income tax is a direct tax, which is calculated from the difference between all income received by individuals and expenses that are confirmed by documents drawn up in accordance with current legislation, or tax deductions.
Read about the objects falling under this tax in articles in the personal income tax section:
- "Object of taxation" ;
- “Income not subject to personal income tax (2018-2019)”.
Personal income tax payers are individuals who, for tax calculation purposes, are divided into 2 groups:
- Residents of the Russian Federation are those who receive income and are in Russia for at least 183 calendar days during the year without interruption. They pay a tax of 13% of their salary (the amount of personal income tax on other income will be discussed below).
- Non-residents of the Russian Federation are those who stay in the Russian Federation for less than 183 days and receive income on its territory. The income tax on their income is generally 30%. However, for some types of non-residents the personal income tax rate is 13%. Non-residents whose income from their main work activities are taxed at a rate of 13% include (Clause 3, Article 224 of the Tax Code of the Russian Federation):
- workers from EAEU countries (for an important nuance, see);
- working under a patent;
- highly qualified specialists;
- foreigners who are refugees or have received asylum in Russia;
- participants in the State Program to Assist Voluntary Resettlement in the Russian Federation;
- crew members of ships flying the State Flag of the Russian Federation.
What percentage of salary and other income is income tax?
How much income tax will be in the end depends on the rate at which an individual’s income is taxed. Art. 224 of the Tax Code of the Russian Federation provides for 5 interest rates for personal income tax:
- 9% on the amount of income in the form of interest on mortgage-backed bonds issued before 01/01/2007. The same rate is established on the amounts of income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued before 01/01/2007.
- 13% personal income tax on the amount of income of individuals (salaries, remunerations under civil contracts, income from the sale of property, etc.). Since 2015, the same rate applies to dividends. The tax base for dividends must be calculated by separating it from other income, which is taxed at a rate of 13%.
- 15% of the amount of dividends received by non-resident individuals from equity participation in Russian organizations.
- 30% on the amounts of all other income received by non-resident individuals.
- 35% from the amounts of winnings, prizes and participation in any competitions, amounts of interest on deposits in banks (in terms of exceeding the established rates of the Central Bank of the Russian Federation), amounts of savings on interest from loans received, etc.
Since 2015, special rules have been in force regarding the payment of advance tax payments from foreigners who operate on the basis of a patent tax system. When receiving or renewing a patent, they must make an advance payment based on the amount of 1,200 rubles, multiplied by the deflator coefficient established for the corresponding year, and by a coefficient taking into account the characteristics of the regional labor market. When subsequently calculating personal income tax for such an employee, the advance payments paid by him must be taken into account.
NOTE! The deflator coefficient for 2019 is 1.729. Basis: Order of the Ministry of Economic Development dated October 30, 2017 No. 579.
Read about who pays the tax on the income of an employee working abroad “Personal income tax on the salary of a remote worker working abroad: who pays?” .
How to reduce 13%: personal income tax deduction
Individuals who are residents of the Russian Federation have the opportunity to use tax deductions to reduce income subject to personal income tax. The most widely used of them are deductions provided to citizens for children until they reach a certain age from income up to a certain amount.
There are also tax deductions with which you can return previously paid 13% personal income tax when purchasing property, paying for education, treatment, etc. (Articles 218-221 of the Tax Code of the Russian Federation). From 01/01/2014 it became possible to obtain a repeated property deduction, but with one limitation: the total amount of such deductions cannot exceed 2 million rubles.
To return previously paid 13 percent of personal income tax from the budget, you must provide the Federal Tax Service with a declaration in form 3-NDFL and documents justifying the receipt of a tax deduction. Some types of deductions can be obtained from your employer.
Has the amount of personal income tax changed in 2019?
The personal income tax percentage in 2019 and, accordingly, the amount of this tax have not changed. Certain tax changes occurred in prior periods.
Thus, the changes in 2017 affected the fee for an independent assessment of an employee’s qualifications:
- it does not fall under the personal income tax withheld from the employee if it is paid by the employer (clause 21.1 of article 217 of the Tax Code of the Russian Federation);
- a social deduction can be claimed for its amount if it was paid by the employee himself (subclause 6, clause 1, article 219 of the Tax Code of the Russian Federation).
In 2018, changes were adopted to clause 60 of Art. 217 of the Tax Code of the Russian Federation, which allows not to tax, subject to certain conditions, income received by an individual during the liquidation of a foreign company (Law No. 34-FZ dated February 19, 2018). These changes apply to legal relations arising from 01/01/2016.
Results
Tax rates for personal income tax did not change in 2019. The last change in personal income tax rates was in 2015, when the rate for income in the form of dividends was increased from 9 to 13%.
Despite the relative constancy of personal income tax rates, changes are regularly made to the legislation regarding the procedure for calculating tax, or new tax reporting forms are introduced and the rules for filling them out are changed.