Good afternoon, dear readers! Taxes are an integral part of the economic system of any country. They form budgets of different levels: from federal to local, create the material basis for the existence of the state. The salaries of officials, the maintenance of the administrative apparatus, administrations of various levels, the police, the army, and other state structures are paid through the payment of taxes, which are carried out by legal entities, individual entrepreneurs and individuals. Today we will talk in more detail about the taxes of individuals.
Phys. faces are the population of our country, that is, each of us. Taxation is a difficult category, to figure it out on your own, you need to spend many hours studying the Tax Code of the Russian Federation. Therefore, today we will consider the main types of taxes that individuals pay. As simple as possible, we will explain their essence, the process of accrual and payment. We will tell you how to check the availability of obligations, as well as the amounts that need to be paid to the budget. Let's start by looking at who are taxpayers and how the state keeps track of them.
Individual taxes: taxpayers and how are they taken into account?
An individual taxpayer is a person:
- who owns movable or immovable property - an object of taxation;
- who receives income or material benefits.
Payers can be adults and minors. Children can own property that is subject to taxation. Payment for such obligations is made by the parents or legal representatives of the child. In addition, individuals are required to pay taxes - residents (spend 183 or more days a year within the country) and non-residents of the Russian Federation.
Registration of taxpayers is carried out using TIN (Identification number). It is assigned when the FTS receives data on the appearance of an object of taxation from a specific person. For example, when purchasing a car or finding a job.
The FTS is not always able to track the fact of the emergence of the object of taxation. In this case, citizens are obliged to independently transfer these data to the tax office. Concealment threatens with administrative and, in extreme cases, even criminal liability. If you are "suspected" of having hidden income, then the inspectorate will send a letter demanding that you submit an income tax return.
Taxes paid by individuals (as well as legal entities and individual entrepreneurs) can be classified as follows:
1. By level:
- federal;
- regional;
- local.
- By way of admission:
- straight;
- indirect.
- Depending on the payer:
- from individuals,
- legal entities.
In the last paragraph, there are no individual entrepreneurs, because, strictly speaking, they also belong to individuals. But due to the fact that the taxation of physical. persons registered as individual entrepreneurs have significant differences; they are usually “unofficially” singled out for the convenience of perception of information a separate category of payers. Articlereveals the nuances of taxation of individual entrepreneurs.
What taxes do individuals pay: 8 main types!
The Tax Code of the Russian Federation provides for the following types of taxes for individuals:
- Personal income tax (personal income tax).
- Property.
- Transport.
- Land.
- Excise tax.
- Water.
- Hunting fee.
- Fish catch fee.
Naturally, any tax is charged and paid only when there is an object corresponding to it. Now let's take a closer look at what taxes individuals pay.
Personal income tax accrual: you have to share!
The essence of personal income tax is disclosed in its name - “personal income tax”. The calculation and transfer of the amount of personal income tax from wages is carried out by the employer. You need to declare and pay it yourself from the following types of income:
- From the sale of movable or immovable property that has been owned for less than three years.
- Received overseas.
- Rent of property.
- Winnings (lotteries, draws).
- Other income.
Taxes of individuals are not paid on income received:
- From the sale of a property that has been in your possession for over three years.
- By inheritance.
- Through a gift from a close relative or family member.
Personal income tax is one of the main taxes that most of our fellow citizens pay. Personal income tax declarations must be submitted by April 30 of the year following the reporting year. This means that the tax return for 2016 must be submitted by April 30, 2017. In addition to physical. persons who have received additional income, form 3-NDFL is provided to the Federal Tax Service by those who want to receive a tax deduction. We'll talk about him a little later.
Personal income tax must be paid by July 15 of the year following the reporting year, that is, the deadline for payment for 2016 is June 15, 2017. But first of all, let's figure out how personal income tax is accrued. The formula is very simple:
TAX AMOUNT = TAX RATE * TAX BASE.
The tax rate is the percentage of the tax amount. Tax base - the amount from which the tax is paid, that is, the amount of income. There are five betting options for personal income tax:
- 9% is the least common rate and currently only applies to income from mortgage-backed bonds that were issued prior to January 1, 2007.
- 13% is the standard rate at which most resident payers pay tax with:
- salary,
- remuneration under contracts of a civil nature (concluded for the performance of work, the provision of services for a certain time period),
- dividends,
- profits from the sale of property.
- 15% - the rate applied to individuals. persons who are not residents of the Russian Federation, but receive dividends from Russian companies.
- 30% - apply to all types of income of non-residents of the Russian Federation, except for dividends.
- 35% is the maximum personal income tax rate. The following income is taxed on it:
- winnings,
- income from deposits, deposits.
It is worth clarifying here: if the annual percentage does not exceed the refinancing rate at the beginning of the year (8.25%) + 10%, then such profit is not subject to personal income tax. Accrual occurs only for an amount that exceeds 18.25% of the invested funds. We are talking about rubles. If the deposit is in dollars, then it is charged on all income over 9% of the money invested.
- Income from payments for the use of borrowed funds of the PDA, and agricultural PDA.
Now let's get back to the issue of tax deduction - expenses that are taken into account in taxation.
Firstly, only personal income tax payers can reduce the tax base or return part of previously paid taxes at a rate of 13%.
Secondly, there are 3 types of deductions for FL (not IP):
- ¾ standard (for children, for "oneself" to invalids of the Great Patriotic War, heroes of the Russian Federation, Chernobyl victims), social (amounts spent on education, charity, treatment, pension accumulation),
- ¾ property (when purchasing or building housing)
- ¾ professional.
Thirdly, physical. non-resident persons do not have the right to receive these deductions. In all details, the topic of tax deductions is disclosed in Articles 218-221 of the Tax Code of the Russian Federation.
Individual taxes: property is binding!
Individuals are obliged to pay property tax (IN) if they own real estate:
- House, apartment, room.
- Garage or parking space.
- Unfinished buildings.
- A complex of buildings and structures united by a single purpose.
- Other buildings.
Since 2015, the process of calculating the ID base has undergone significant changes. Now the value of the property is calculated not according to the inventory value, but according to the cadastral value. At the end of 2016, these changes affected 28 constituent entities of the Russian Federation, and by 2020 they will cover the entire country. This was done to reduce the tax burden on the population, using a system of tax deductions depending on the type of object:
- ¾ apartment - 20 m²;
- ¾ room - 10 m²;
- ¾ house - 50 m²;
This amount must be deducted from the area of housing before calculating the amount to be paid. Interestingly, you don't have to do it yourself. The Federal Tax Service will send each owner of real estate a notice of the need to pay tax.
Rates range from 0.1% to 2% of the cost. It all depends on the type and size of housing, as well as on the locality, since the property tax is local. This means that the right to determine the rate belongs to local councils: for residential premises - from 0.1 to 0.3%, for commercial and expensive real estate - up to 2%, other - up to 0.5%.
Transport tax liabilities: the more horses there are, the harder it is to keep them!
Transport tax is paid on any vehicle that is subject to state registration. A letter is sent to its owner annually indicating the tax base and calculating the amount of payment. Details for payment are attached to the letter.
The current tax period will need to be paid in the next calendar year. So in 2016, the car owner was paid for 2015. By the way, payments must be made before December 1, otherwise the accrual of penalties begins. If you want to check the correctness of the amount indicated in the receipt, then on the official website of the tax office, there is a special calculator.
Among the most significant factors for calculating the amount of tax are the following:
- Region of registration of the owner of the car. Each region has its own rates, as well as multiplying coefficients.
- Horsepower. Perhaps one of the main factors, because the tax is calculated depending on their quantity. In this case, a diversified system is applied. For example, in Moscow for each hp "Cars" up to 100 hp you need to pay 12 rubles, from 100 to 125 hp. - 25 rubles and so on.
- Price. For cars, the cost of which exceeds 3 million rubles, a multiplying coefficient from 1.1 to 3 is provided, depending on the age of the car, type.
- Vehicle type, as each of them has its own odds and rates.
If you do not agree with the accrued tax amount, then contact the FTS branch at the place of registration or contact center.
Land tax: if you have it, you value it, if you value it, you pay it!
Each individual who owns a land plot, or the right to own it for life, or the right to use it indefinitely, pays tax. The rate can vary from 0.025% to 1.5%, which is at the discretion of local councils. You can check the information for your region on the FTS website. The tax base is determined based on the cadastral value of the land plot.
Payment deadlines are the same as for transport tax: until December 1 of the following year. Declarations are not submitted, and the tax is calculated by the specialists of the tax inspection, after which a notification is sent to the place of registration of the owner. It usually arrives a month before the deadline for payment. If this does not happen, then it is better to take the initiative on your own and find out how much and where to pay so that the accrual of penalties does not start.
Excise: the border is locked!
Excise is a federal indirect tax. Not many people know that individuals (not individual entrepreneurs) can also be payers of excise tax. This is possible when importing / exporting excisable goods through customs (Article 179 of the Tax Code). These are:
- Alcohol.
- Products that contain alcohol with a mass fraction of more than 9%.
- Alcoholic products.
- Tobacco products.
- Vehicles: cars, motorcycles (from 150 hp).
- Fuel: diesel, household stove and gasoline.
- Engine oils.
In more detail, the taxes of individuals on the import / export of excisable goods are covered in article 181 of the Tax Code of the Russian Federation.
Water tax: we pay for cleanliness!
Individuals (not individual entrepreneurs) pay water tax only when water is taken from an artesian well. To drill such a water well, you need to obtain a license. The withdrawal of water from shallower aquifers for personal use is not subject to taxation and licensing.
Calculation of tax liabilities, as well as their payment is the responsibility of the taxpayer. The rate for 2016 is 93 rubles per unit of volume, that is, for 1000 m³. For owners of wells where meters are not installed, a multiplying factor of 1.1 is applied. Until 2025, a phased increase in the tax rate is planned. The tax base is the volume of water pumped out over a certain period of time. Tax returns must be submitted and paid by April 20, June 20, October 20 and January 20, for the 1,2,3 and 4 quarters, respectively.
It may seem that an artesian well is very beneficial (comparing it to tap water). But do not forget that the cost of drilling, documenting, plus obtaining a license is about 1 million rubles. Depending on the region of the country, this amount can reach 2 million rubles.
Hunt Fees: More Loot, More Tax!
This type of federal tax is paid by individuals who have received permission to hunt for:
- territories that are in general access;
- territories that are assigned to individual entrepreneurs or legal entities;
- natural areas with enhanced protection.
The amount of the fee is calculated using the rate in kind and the number of animals. The rate for each type is set separately. You can find the list in article 333 of the Tax Code. The fee is paid simultaneously with the receipt of the permit. Phys. persons (not individual entrepreneurs) do not provide reporting on this type of fee.
Fishing Fees: A small fee for a big catch!
Article 333 of the Tax Code lists the marine species for which a fee is paid for the catch. But before you start fishing, you need to get permission. The formula for calculating the fee is standard:
Amount = Amount of catch * rate provided for this species.
The fee is paid in stages. The first is a one-time payment (10% of the total amount). The second stage is regular contributions ((total amount - one-time payment) / number of months for which the permit is issued). The third stage is the payment of a one-time fee no later than the 20th day of the month that follows the month of expiry of the permit. Reporting nat. persons are not provided.
How to check for tax liabilities?
Individuals need to pay taxes on time. Otherwise, the accrual of interest will begin. Failure to receive a notice (for vehicle tax or property tax) will not mitigate your guilt. All responsibility rests with the taxpayer. In order not to be late in payment, you need to periodically check whether you have been charged the amount due for any tax. This can be done in two ways:
- Visit to the tax office.
- Through the taxpayer's personal account.
A personal visit is undoubtedly better in that you can ask all the questions you are interested in, check the correctness of the accrual, challenge the amount. The disadvantages of this method are quite obvious: it takes a lot of time, and sometimes it still costs nerves. The FTS branch is a popular place for taxpayers, and people in lines tend to become extremely unfriendly.
The Internet, namely the taxpayer's personal account, can save you from visiting the tax office. Strictly speaking, you still have to visit the inspection once in order to get a login with a password. But this procedure takes no more than 15 minutes. The main thing is to take your passport with you (TIN, if any).
You will receive a printout with your login details. It is recommended to change the password when you first visit your account. The information appears within three days from the moment of the first registration. There will be a summary table on the main page of your personal account. It indicates the amount accrued, paid, overpayment and debt. Above, in the "Objects of Taxation" tab, you can see what taxes are paid by individuals. The convenience of a personal account lies in the fact that with its help you can submit an appeal to the Federal Tax Service, as well as get an answer without a personal visit.
How to pay tax: TOP 6 best ways!
Payers of personal income tax from wages, faced with the need to pay taxes on their own, often experience difficulties. We bring to your attention 6 convenient ways to pay tax.
Method 1. Bank cash desk.
Convenient because a professional will do all the work for you. You only need to provide payment details and a passport. The payer receives a payment order with a bank mark, and can be completely calm. The disadvantages are that sometimes you have to stand in line. It is convenient to form the requisites through your personal account.
Method 2. Payment terminal.
With its help, of course, only some taxes can be paid. For example, transport. But on the other hand, quickly, without queues, in any convenient place. The only significant drawback is the relatively high commission. Some terminals simply charge extortionate fees for payments.
Method 3. Personal account of the taxpayer.
With the help of your personal account, you can not only find out all the necessary information, but also pay taxes. The only drawback is that payments are supported using cards opened in partner banks of the Federal Tax Service, and their number is not large (about 13). It should be noted that the tax office cooperates with almost all major banks.
in terms of federal taxes and regional laws in terms of regional and municipal taxes.
Tax Code of the Russian Federation
The basis of the Russian legislation governing the taxation of individuals and legal entities in the Russian Federation is the Tax Code of the Russian Federation.
In terms of individuals, and in this material we will only talk about the taxation of individuals, the Tax Code of the Russian Federation establishes:
types of taxes that must be paid by individuals in the Russian Federation;
the grounds for the occurrence and the procedure for fulfilling obligations to pay taxes and fees;
forms and methods of tax control;
responsibility for committing tax offenses;
the procedure for appealing against acts of tax authorities and the actions of their officials.
The Tax Code of the Russian Federation consists of two parts:
the first part of the Tax Code is devoted to the establishment of general principles of taxation, including for individuals;
the second part of the Tax Code has 4 sections, including 18 chapters, divided into 374 articles (some of them are currently not in force), regulating certain types of taxes.
Since the adoption of the second part of the Tax Code of the Russian Federation, many changes have been made to it. At the same time, the chapters and articles of the second part of the Tax Code did not come into force immediately, but sequentially during 2001-2005.
Taxes are the main source of formation of the revenue side of the RF budget. Taxes from individuals also play an important role in this.
Types of taxes from individuals
In the tax system of Russia, there are 3 groups of taxes from individuals, depending on the state body that collects tax from individuals and uses the funds of this tax:
federal taxes;
regional taxes and
local taxes and fees.
Federal taxes on individuals
Federal taxes on individuals include:
- personal income tax (personal income tax) or, as it is also called, income tax.
Regional taxes on individuals
Regional taxes on individuals include:
- transport tax from individuals.
Local taxes on individuals
Local taxes on individuals include:
- personal property tax;
- land tax.
Personal insurance fees
Let us briefly consider the features of taxation for each of these types of taxes from individuals.
Personal Income Tax (PIT)
Personal income tax is regulated by Chapter 23 "Personal income tax" of the Tax Code of the Russian Federation.
Individuals who are residents of the Russian Federation and individuals who receive income from sources of the Russian Federation, but who are not residents of the Russian Federation, pay personal income tax.
Individuals staying on the territory of the Russian Federation for more than 183 days in a row are recognized as tax residents. Any income received by them (if business is not registered) are subject to personal income tax (PIT) in the amount of 9/13/15/30/35%.
The taxable base includes all types of income that were received:
- both in cash and
- in natural form.
They also include income in the form of material benefits. For each type of income, the tax base is calculated separately, since there are different tax rates for different incomes.
The taxable base can be reduced due to:
Transport tax from individuals
In accordance with Chapter 32 of the Tax Code, individuals who have ownership of property recognized as an object of taxation are recognized as taxpayers of the tax on property of individuals.
(Article 400 "Taxpayers" and Article 401 "Object of Taxation" of the Tax Code).
Article 407 "Tax incentives" of the Tax Code, which regulates the procedure for granting property tax benefits to individuals, provides for categories of citizens exempt from paying this tax, including pensioners receiving pensions assigned in the manner prescribed by pension legislation.
The norms of this article provide for the provision of full exemption from the payment of property tax for individuals in relation to one real estate object for the following types at the choice of the taxpayer:
- apartment or room;
- House;
- premises or structures specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code;
- an economic structure or structure specified in subparagraph 15 of paragraph 1 of Article 407 of the Tax Code;
- garage or parking space.
In accordance with paragraph 2 of Article 401 of the Tax Code, residential buildings located on land plots provided for the conduct of personal subsidiary farming, dacha farming, gardening, gardening, individual housing construction are classified as residential buildings.
That is, a citizen who has the right to apply the tax exemption for the property tax of individuals, since 2015, has the right to be exempted from paying this tax in full only, for example, in relation to one residential building, of his choice, regardless of the number residential buildings owned by him.
Information about the selected taxation items, in respect of which it is expected to receive a tax benefit, is submitted by the taxpayer to the tax office of its choice before November 1 of the year that is the tax period starting from which the tax benefit is applied to these items.
In accordance with the provisions of Chapter 32 of the Tax Code, when establishing the property tax for individuals, regulatory legal acts of the representative bodies of municipalities may also establish additional tax benefits not provided for in Article 407 of the Tax Code, the grounds and procedure for their application by taxpayers.
Land tax for individuals
The land tax for individuals is regulated by Chapter 31 “Land Tax” of Article 15 “Local Taxes and Fees” of the Tax Code of the Russian Federation and is a local tax.
Land tax must be paid by all individuals who own land plots. The size of the land tax rate is formed in each municipality based on the basic coefficients established in the Tax Code of the Russian Federation.
The procedure for calculating land tax for individuals
Land tax is charged to individuals only on land plots located within the boundaries of the municipality. If a citizen owns several land plots, he is presented with amounts based on the rules in force at the location of each.
Not taxed land tax limited or withdrawn from circulation land plots, as well as forest areas.
Do not include among the objects of taxation of land on which natural water bodies are located, referred to the water fund.
The basis for calculating the land tax for individuals is the cadastral value of the land plot, determined in accordance with the requirements of the law.
In light of recent changes, this cost has increased significantly... The assessment of the cadastral value of a land plot depends on the location, area, level of market prices, fertility and other factors. The approved indicator can be challenged by the taxpayer, subject to the presentation of an independent assessment report or other documents indicating a lower value.
When establishing shared ownership of a land plot, each citizen is obliged to pay a part of the tax equal to the volume of his rights. Under the general joint regime, the distribution of responsibilities is carried out in equal shares.
Minors or disabled citizens are also payers of land tax for individuals, for whom the burden of paying the tax is borne by their guardians or parents.
Land tax rate for individuals and tax period
The calculation of the amounts of land tax payable by individuals is carried out by the territorial IFTS of the Russian Federation on the basis of the approved rates. The period for accruals is a calendar year.
Tax officials apply the following rates:
- 0.3% - agricultural land, housing, communications, gardening, land for defense, customs, security;
- 1.5% - all other sites.
Municipalities are empowered to adjust the specified land tax rates for individuals.
Term for entering accrued amounts for individuals cannot be set earlier November 1 the year following the calculated one.
Not required to pay land tax representatives of the indigenous peoples of the North, the Far East and Siberia, recognized as small in number. The category of beneficiaries also includes residents of these communities living on lands used to preserve the traditional way of life, a disappearing type of farming.
Insurance fees (contributions) from individuals
On January 1, 2010, the head of the Tax Code of the Russian Federation on the unified social tax became invalid. The legislator introduced a new taxation system called insurance fees.
Who is the taxpayer for insurance premiums
The obligation to pay insurance premiums arises:
from employers with amounts paid to employees;
from individual entrepreneurs (fixed rates).
Insurance premium rates in 2019
In 2018, premium rates will remain the same. The State Duma decided not to raise rates. The aggregate rate of insurance premiums in 2018 will be 30%.
Table. Insurance premium rates in 2019.
* - only payments that have exceeded the maximum limit for the base for insurance premiums are taxed at this rate (clause 4 of article 8 and clause 1 of article 58.2 of Law No. 212-FZ).
Taxes are the main source of formation of the revenue side of the RF budget. Taxes from individuals play an important role in this. Individuals in the Russian Federation are subject to several types of taxes, including road tax, property tax, a number of indirect taxes included in the price of products purchased by an individual, but the main tax that all citizens pay is the tax on income from individuals. Wykrojnik? W i matryc, wykrojniki formy wtryskowe krak? W.
Taxpayers are individuals who have reached the age of majority, as well as minors - for certain types of income. Taxpayers are generally subdivided into residents and non-residents. The main criterion for determining residence is the stay of an individual in the country for more than 183 days a year. If an individual meets this requirement, he / she becomes a tax resident of the Russian Federation.
The meaning of dividing taxpayers into residents and non-residents is that residents bear full tax liability on income, i.e. are subject to income taxation on all sources - both internal and external, and non-residents have limited tax liability, i.e. only income from sources located in a given country is subject to tax.
All taxes paid by individuals in the Russian Federation can be classified according to financial and economic, administrative and legal and spatial and temporal characteristics.
Currently, individuals are payers of the following taxes and fees:
) personal income tax;
) National tax;
) transport tax;
) property tax;
) land tax;
) fees for the use of objects of the animal world;
) water tax.
Personal income tax
Personal income tax in terms of revenues to the budgets of municipalities takes 1st place and is the main tax on the population, followed by value added tax - 26.7%.
Figure 1 - Composition and shares of taxes in the budget of the Chelyabinsk region in 2008
The main share of tax payments is provided by taxes on personal income, value added on goods sold in the Russian Federation, and a unified social tax credited to the federal budget.
The fundamental document governing the work on the taxation of personal income is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, which came into force on 01.01.2001 and certain articles of Part I of the Code.
Payers of income tax are:
Individuals with permanent residence in Russia. Residents include persons who have lived in Russia for a total of at least 183 days in a calendar year.
Individuals who do not have a permanent place of residence in the Russian Federation, in case of income in the territory of Russia.
Foreign personal companies, the income of which is considered to be the income of their owners. The owner of a personal company is an individual who owns any business entity whose income in the country of registration of the personal company is not subject to corporate income tax or any other similar tax.
The age of an individual does not affect his recognition as a taxpayer.
The object of taxation for individuals is the total income received in a calendar year:
for residents - from sources in the Russian Federation and abroad;
from non-residents - from sources in the Russian Federation.
Taxes withheld from the income of individuals are transferred to the budget. The amounts of tax that are excessively withheld by the source of income are credited to them in payment of forthcoming payments or are returned to an individual at his request.
Tax obligations have long become an integral part of modern man. Information on how individuals are taxed, types of taxes are contained in the Tax Code of the Russian Federation. Today we will try to cover in more detail the main taxes paid by the citizens of Russia.
Types of taxes and fees from individuals
Important! It should be borne in mind that:
- Each case is unique and individual.
- Careful study of the issue does not always guarantee a positive outcome of the case. It depends on many factors.
To get the most detailed advice on your issue, you just need to choose any of the options offered:
Russian legislation defines the following types of taxes and fees from individuals:
- transport obligation of individuals;
- personal income tax;
- property tax;
- land tax;
- state duty - a fee, the amount of which varies depending on the characteristics of the provided public services.
Let's consider the types of taxes paid by individuals in more detail.
Income taxes
9% on dividends received by residents of the Russian Federation
13% - Generally Applicable Rate
35% - regarding deposit interest, winnings in gambling activities
30% on the profit of foreigners who are not residents of Russia
15% on dividends received by foreigners
Persons whose income (earnings) are taxed with thirteen percent tax have the right to use that allow them to return the paid income.
- professional;
- standard;
- property;
- social.
The procedure for the implementation of the above-mentioned rule, especially the application is governed by the current legislation.
Transport tax
The transport tax is included in the types of taxes levied on individuals annually.
- cars;
- by buses;
- scooters;
- motorcycles;
- snowmobiles;
- by water, air transport;
- other self-propelled mechanism that has passed state registration.
The tax rate is calculated in rubles, depending on the amount of horsepower of the motor. Municipal bodies of federal subjects have the right to establish a tax on their own, but not more than ten times the amount determined.
Property tax
Property tax is a popular type of tax levied on individuals. It is paid by all Russians, foreigners who own real estate. The final amount of tax, categories of persons who are exempt from paying it, is determined by the local government agencies of each federal subject.
- 0.1% to private residential buildings, unfinished houses, garages, parking spaces, outbuildings;
- 2% to objects with a cadastral value of more than three hundred million rubles;
- 0.5% relative to other buildings.
In the absence of property prices in the cadastral register for calculating the tax liability, inventory estimates are used, which are multiplied by deflator coefficients. In more detail, the procedure for determining the types, tax payments of individuals is regulated by Chapter 36 of the Tax Code of the Russian Federation.
When taxpayers own a part of an object (share in a dwelling), the tax is charged in proportion to their share. The property obligation for the heir is calculated from the moment of registration of his right to property, and not from the receipt of the paper confirming the right to receive the inheritance.
Land tax from individuals
- own land plot;
- use the land on the basis of the right of lifelong tenure;
- issued the right of permanent use to the plots.
For individuals, land tax liabilities are set at 0.3%. However, the legislation provides for the establishment of other rates with reference to the categories of land allotments, their area.
The obligation for the previous year is paid before the beginning of December of the current year. Individuals pay taxes in the Russian Federation, types of fees related to land, according to tax notifications.
What income of individuals is subject to personal income tax, and what is not?
Types of income that are subject to personal income tax
- from the sale of property that has been owned for less than 3 years;
- from renting out property;
- income received outside the Russian Federation;
- income from winnings;
- other income.
Types of income that are NOT subject to personal income tax
- income from the sale of property that has been owned for more than three years;
- inherited income;
- income received under a donation agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full-blooded and incomplete (having a common father or mother) siblings);
- other income.
Replenishment of the budgets of the Russian Federation at all levels is carried out at the expense of taxes and fees. Citizens' taxes are no exception.
Individual taxes in Russia
Consider in detail all existing taxes for individuals, incl. how to find out about the existing tax debt, how to pay it off, what to look for when calculating tax on existing property and transactions.
The object of taxation of individuals
The object of taxation of individuals is income (salary, inheritance, gifts, dividends ...) and property (apartments, cars, summer cottages ...). It is important to know that from illegal income you will not only have to incur administrative or criminal liability, but also pay taxes.
Who is the taxpayer
Tax payers can be adult and minor citizens of Russia (actually staying on the territory of Russia for at least 183 calendar days within 12 consecutive months) and non-resident - persons carrying out activities on the territory of the Russian Federation with citizenship of other states.
- Young and minor children can own property, incl. by inheritance, which is an object of taxation. The obligation to pay falls on the shoulders of parents and legal representatives.
- In addition, individuals are required to pay taxes - residents (spend 183 or more days a year within the country) and non-residents of the Russian Federation.
The list (list) of taxes paid by citizens to the budgets of the Russian Federation includes
Personal income tax (personal income tax) No. 1
The main type of direct taxes. It is calculated as a percentage of the total income of individuals minus the documented expenses, in accordance with the current legislation.
There are exemptions in the form of non-taxable income
- income from the sale of property that has been owned for more than three years;
- inherited income;
- income received under a donation agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full-blooded and incomplete (having a common father or mother) siblings).
Property tax No. 2
Since 2017, real estate taxation based on the cadastral value has been carried out in 72 constituent entities of the Russian Federation. Tax notifications for the payment of property tax for individuals based on the cadastral value in relation to immovable property recognized as objects of taxation are sent to the Federal Tax Service.
Transport tax no. 3
The transport tax is regional, it is enforced by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. All funds from it go to the budgets of the constituent entities of the Russian Federation.
Land tax No. 4
Payers of land tax are individuals who own land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the basis of property rights, the right of permanent (indefinite) use or the right of life-long inherited possession (clause 1 of Art. 388 of the Tax Code of the Russian Federation).
Individuals are not recognized as taxpayers in relation to land plots that they have on the right of gratuitous use, including the right of gratuitous fixed-term use, or transferred to them under a lease agreement.
Excise No. 5
Not many people know that individuals (not individual entrepreneurs) can also be payers of excise tax. This is possible when importing / exporting excisable goods through customs (Article 179 of the Tax Code).
Water tax no. 6
Individuals, including individual entrepreneurs, using water bodies subject to licensing in accordance with the legislation of the Russian Federation.
Hunting fee No. 7 and fish catch No. 8
Citizens, individual entrepreneurs and legal entities receiving, in accordance with the established procedure, a license (permit) to use objects of the animal world on the territory of the Russian Federation. The calculation is made in accordance with Article 333 of the Tax Code of the Russian Federation.
Self-employed tax No. 9
Since January 1, freelancers have finally got the opportunity to work "in white" without unnecessary bureaucracy and tax overpayments. The official name is Professional Income Tax (NPT). The new single tax on professional activities is so far being tested in only four regions, including Moscow and Tatarstan. The main goal of the experiment is to legalize the status of a freelancer and help those who work for themselves come out of the shadows. We figure out what it means to be self-employed, how it can be profitable, and what those who decided to show their income to the state say.
To overcome the distrust of citizens, the law guarantees the invariability of the professional tax rate for 10 years: 4% - for income when working with individuals, 6% - with individual entrepreneurs and legal entities.
There are also "indirect" taxes.
- state duty - a fee, the amount of which varies depending on the characteristics of the provided public services.
- excise taxes on subsoil - when buying gasoline, alcohol, the basis of the price is made up of government fees.
These taxes are classified as follows
- By level:
- federal;
- regional;
- local.
- By way of admission:
- straight;
- indirect.
- Depending on the payer:
- from individuals,
- legal entities.
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