What is the basic yield on UTII for 2021? What has changed in the calculations? Let me explain.
When applying UTII, the tax base (NB) is considered imputed income, which for a certain type of activity is calculated for a month as follows:
NB = DB x FP, where:
- BD – basic profitability for a certain type of business activity for a month;
- FP is the value of a physical indicator that characterizes this type of activity (clause 2 of Article 346.29 of the Tax Code of the Russian Federation).
Please note that the tax period for UTII is a quarter. Therefore, the tax base for the quarter is determined by summing the tax bases for 3 months (Article 346.30 of the Tax Code of the Russian Federation).
What is the new basic yield for UTII in 2020?
Basic profitability is a conditional monthly profitability in value terms for one or another unit of a physical indicator that characterizes a certain type of business activity in various comparable conditions (Article 346.27 of the Tax Code of the Russian Federation). In other words, this is the estimated income that an imputed individual entrepreneur is considered to receive per month when conducting a certain type of activity per employee (for example, when providing household services), per seat (when providing passenger transportation services), per 1 sq.m. area of the trading floor (for retail trade through stationary retail chain facilities that have trading floors), etc.
Basic UTII profitability is a fixed indicator established by clause 3 of Art. 346.29 Tax Code of the Russian Federation. When calculating the tax base, the basic profitability is multiplied by the adjustment coefficients K1 and K2, as well as by the value of physical indicators for each month of work.
Also see “UTII Coefficients in 2021“.
Calculation of UTII for a hairdressing salon in 2021
K2 for individual entrepreneurs on UTII in 2021 can range from 0.005 to 1 points (the K2 coefficient can be clarified at the tax office). Due to the fact that individual entrepreneurs’ reporting on UTII is submitted quarterly, the amount of tax calculated using the formula is multiplied by 3 months.
Nail extension Cleaning, washing and combing a wig, toupee, hairpiece Cutting, fitting, combing a wig, toupee, hairpiece Coloring a wig, toupee, hairpiece followed by combing Curling a wig, toupee, hairpiece Making and repairing wigs, toupees, hairpieces Cosmetic tattooing (art tattoo) , permanent makeup), body art, earlobe piercing, complex cosmetic body skin care, hair removal using cosmetics Note. What are the requirements for beauty salons? The current legislation imposes a number of requirements on beauty salons.
We recommend that you read: Form 14001 Change Okved Sample Filling 2021
Table of basic yield of UTII 2020
The table below for 2021 shows profitability for all types of business activities for which UTII, physical indicators and basic monthly profitability can be applied:
| Types of business activities | Physical indicator of UTII (2020) by type of activity | Basic income 2020 per month (rubles) |
| 1 | 2 | 3 |
| Provision of household services | Number of employees, including individual entrepreneurs | 7 500 |
| Provision of veterinary services | Number of employees, including individual entrepreneurs | 7 500 |
| Providing repair, maintenance and washing services for motor vehicles | Number of employees, including individual entrepreneurs | 12 000 |
| Provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots | Total parking area (in square meters) | 50 |
| Provision of motor transport services for the transportation of goods | Number of vehicles used to transport goods | 6 000 |
| Provision of motor transport services for the transportation of passengers | Number of seats | 1 500 |
| Retail trade carried out through stationary retail chain facilities with trading floors | Sales area (in square meters) | 1 800 |
| Retail trade carried out through facilities of a stationary retail chain that do not have sales floors, as well as through facilities of a non-stationary retail chain, the area of the retail space in which does not exceed 5 square meters | Number of retail places | 9 000 |
| Retail trade carried out through stationary retail chain facilities that do not have trading floors, as well as through non-stationary retail chain facilities with a retail space exceeding 5 square meters | Area of retail space (in square meters) | 1 800 |
| Delivery and distribution retail trade | Number of employees, including individual entrepreneurs | 4 500 |
| Sales of goods using vending machines | Number of vending machines | 4 500 |
| Provision of public catering services through a public catering facility with a customer service hall | Area of the visitor service hall (in square meters) | 1 000 |
| Provision of public catering services through a public catering facility that does not have a customer service hall | Number of employees, including individual entrepreneurs | 4 500 |
| Distribution of outdoor advertising using advertising structures (except for advertising structures with automatic image changes and electronic displays) | Area intended for printing (in square meters) | 3 000 |
| Distribution of outdoor advertising using advertising structures with automatic image changes | Exposure surface area (in square meters) | 4 000 |
| Distribution of outdoor advertising using electronic signs | Light emitting surface area (in square meters) | 5 000 |
| Advertising using external and internal surfaces of vehicles | Number of vehicles used for advertising | 10 000 |
| Provision of temporary accommodation and accommodation services | Total area of premises for temporary accommodation and living (in square meters) | 1 000 |
| Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each they do not exceed 5 square meters | Number of trading places, non-stationary retail chain facilities, and public catering facilities transferred for temporary possession and (or) use | 6 000 |
| Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each exceeds 5 square meters | Area of a retail space, a non-stationary retail chain facility, or a public catering facility transferred for temporary possession and (or) use (in square meters) | 1 200 |
| Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot does not exceed 10 square meters | Number of land plots transferred for temporary possession and (or) use | 10 000 |
| Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot exceeds 10 square meters | Area of land transferred for temporary possession and (or) use (in square meters) | 1 000 |
It is worth saying that some types of activities are shown in the table in general. Therefore, for example, the question may arise, “What is the basic profitability for UTII for hairdressing services in 2021?” The provision of services by hairdressing salons and beauty salons is classified as household services with code 96.02 according to OKVED 2, which can also be transferred to UTII (clause 1, clause 2, article 346.26 of the Tax Code of the Russian Federation, Government Order No. 2496-r dated November 24, 2016). And for household services, the basic income on UTII is set at 7,500 rubles per month for each employee, including individual entrepreneurs.
It should also be borne in mind that for similar types of activities the basic profitability may be different. So, when applying UTII for retail trade, the basic profitability per month can be:
- 1,800 rubles - for retail trade, which is carried out through objects of a stationary trading network that have trading floors, through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the sales area of which exceeds 5 sq.m. ;
- 9,000 rubles – for retail trade, which is carried out through objects of a stationary retail chain that do not have sales floors, as well as through objects of a non-stationary retail chain, the area of a retail space in which does not exceed 5 sq.m.;
- 4,500 rubles – for distribution and retail trade.
Basic UTII yield in 2021 by type of activity
What is the basic yield of the single tax on imputed income? According to Article 346.27 of the Tax Code of the Russian Federation, this is conditional monthly income for each unit of physical indicator that characterizes a certain type of business activity. This indicator serves as the basis for calculating the amount of imputed income, on the basis of which UTII is calculated by multiplying the imputed income by the interest rate. In this article we will tell you how the basic UTII profitability is calculated in 2021 and provide detailed examples.
Basic profitability is a conditional value, because it is determined based on the type of activity of the merchant, be it hotel services, rental of property, repair services, and further according to the list of activities defined in Article 346.29. That is, in reality, the size of the basic profitability does not determine the real income of the individual entrepreneur.
Physical indicators according to UTII for 2020
Note that the amount of imputed income, on the basis of which UTII is calculated, depends on the type of activity transferred to this special regime. Or rather, on the special physical indicator that characterizes such imputed activity. This may be the number of employees, the area of the sales floor, the number of retail spaces, etc.
Table of physical indicators for UTII for 2021
| Types of business activities | Physical indicators |
| Provision of household services | Number of employees, including individual entrepreneurs |
| Provision of veterinary services | Number of employees, including individual entrepreneurs |
| Providing repair, maintenance and washing services for motor vehicles | Number of employees, including individual entrepreneurs |
| Provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots | Total parking area (in square meters) |
| Provision of motor transport services for the transportation of goods | Number of vehicles used to transport goods |
| Provision of motor transport services for the transportation of passengers | Number of seats |
| Retail trade carried out through stationary retail chain facilities with trading floors | Sales area (in square meters) |
| Retail trade carried out through facilities of a stationary retail chain that do not have sales floors, as well as through facilities of a non-stationary retail chain, the area of the retail space in which does not exceed 5 square meters | Number of retail places |
| Retail trade carried out through stationary retail chain facilities that do not have trading floors, as well as through non-stationary retail chain facilities with a retail space exceeding 5 square meters | Area of retail space (in square meters) |
| Delivery and distribution retail trade | Number of employees, including individual entrepreneurs |
| Sales of goods using vending machines | Number of vending machines |
| Provision of public catering services through a public catering facility with a customer service hall | Area of the visitor service hall (in square meters) |
| Provision of public catering services through a public catering facility that does not have a customer service hall | Number of employees, including individual entrepreneurs |
| Distribution of outdoor advertising using advertising structures (except for advertising structures with automatic image changes and electronic displays) | Area intended for printing (in square meters) |
| Distribution of outdoor advertising using advertising structures with automatic image changes | Exposure surface area (in square meters) |
| Distribution of outdoor advertising using electronic signs | Light emitting surface area (in square meters) |
| Advertising using external and internal surfaces of vehicles | Number of vehicles used for advertising |
| Provision of temporary accommodation and accommodation services | Total area of premises for temporary accommodation and living (in square meters) |
| Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each they do not exceed 5 square meters | Number of trading places, non-stationary retail chain facilities, and public catering facilities transferred for temporary possession and (or) use |
| Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each exceeds 5 square meters | Area of a retail space, a non-stationary retail chain facility, or a public catering facility transferred for temporary possession and (or) use (in square meters) |
| Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot does not exceed 10 square meters | Number of land plots transferred for temporary possession and (or) use |
| Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot exceeds 10 square meters | Area of land transferred for temporary possession and (or) use (in square meters) |
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Basic yield on UTII
Imputation, as a type of taxation, is based on the principle that it is assumed that a certain amount of income can be obtained from each type of activity. The amount of this income is established (imputed) by the state, and regions are given the right to adjust it depending on the real situation. The declaration is submitted quarterly and the tax is calculated using the following formula:
Tax amount = DB*FP*K1*K2*15%.
Each factor included in the formula must be considered separately.
The first factor in the calculation methodology is the basic yield on UTII (BD). Such profitability is taken to be the profit that one object or business entity should bring. It is assumed that one vending machine brings in 4,500 rubles per month, and the tax is calculated from this amount. When calculating, actual profit does not appear, which makes it possible to refuse to keep records of cash receipts. The same approach applies to individual entrepreneurs providing veterinary services. Each employee brings in an estimated profit of 7,500 rubles, and tax is paid on this amount.
Important! If the income turns out to be higher than the BD, then no fee is transferred from the excess amount, but if the profit turns out to be lower than expected, then the payment is also not reduced. Therefore, the use of imputation becomes profitable when obtaining stable and high profits.
