Coefficients K1 and K2 for UNDV (2018)

To calculate UTII obligations, in addition to basic profitability and physical indicators, it is necessary to take into account adjustment factors:

– its size is established annually by order of the Ministry of Economic Development of the Russian Federation (1.868 – for 2021);
K2 (UTII) - the value of the coefficient is regulated by regional authorities, broken down by type of activity and other indicators. Its basic size is fixed in the Tax Code of the Russian Federation: the maximum value of the coefficient K2 for UTII can be in the range of 0.005-1 (Article 346.29 of the Tax Code of the Russian Federation). The minimum period for which the coefficient is set is 1 year.

The reduction coefficient K2 for 2021 (UTII) in some constituent entities of the Russian Federation and municipalities has been changed; let’s look at its current values for a number of regions.

How to find out K2 for UTII 2021

In order for the calculation of the tax payment amount to be correct, it is necessary to substitute the current parameters of the coefficient values into the calculation formula. According to UTII K2 (2018), valid in the region, you can find out on the website of the tax service. To do this you need:

go to the website ]]>nalog.ru]]> – K2 for UTII can be found if you select the tab with the list of taxes in force in Russia, go to “Special modes” and select the “UTII” item;
at the bottom of the page there will be a block of information about regional peculiarities of legislation. It provides links to regional regulations establishing an “imputed” regime in the relevant territory, as well as the K2 coefficient for UTII for 2021 for a specific municipality.

If no “fresh” decisions or resolutions on the coefficient were made for 2018, then the K2 values of the previous year remain in force. If in the section with regional features there is no mention of new regional legal acts on UTII, K2 for individual entrepreneurs in 2021, as well as for legal entities, is applied in the value that was in force in 2021. If the size of K2 in the region is not established, its value is accepted equal to 1.

Read also: Basic yield on UTII for 2021 (table)

K1 and K2 in the calculation of UTII

Coefficient K1 and K2 are always involved in the calculation of UTII. The established amount of basic profitability for a certain type of activity is multiplied by these indicators.

Knowledge of the coefficients allows the entrepreneur to independently make calculations for the single tax, as well as compare the data obtained with the results of calculations by tax officials. In case of discrepancies, the error can be identified in a timely manner and possible disputes can be resolved.

K2 for UTII for 2021: table

All subjects of the Russian Federation can set their own values for coefficient indicators, with the exception of Moscow - UTII is not valid in the capital. For one type of activity, several coefficients can be applied, which in general should not exceed the maximum value of 1.

It is quite difficult to present here in the form of a single table all K2 operating in the Russian Federation - taking into account the total number of municipalities and types of “imputed” activities, such a table will contain a huge number of indicators. We will provide current K2 coefficients for some regions.

For example, K2 for 2021 (UTII) of St. Petersburg is fixed by the Law of St. Petersburg dated June 17, 2003 No. 299-35 (updated by the provisions of the law dated February 22, 2017 No. 103-15). This is what the table of basic coefficient values for St. Petersburg looks like:

Area of activity	Range of values of UTII K2 St. Petersburg (depending on the address)
Domestic services	From 0.4 to 0.6
with the exception of:
shoe tailoring and repair	From 0.2 to 0.4
washing and dry cleaning	From 0.2 to 0.4
metal forging	From 0.6 to 0.8
coating with precious metals
metal processing
production of metal goods (for the purpose of their use in everyday life)
manufacturing of jewelry, products and costume jewelry
production of agricultural implements
repair and maintenance of equipment, tools, boats, computer equipment, household appliances, watches, bicycles, musical instruments
refilling printer cartridges
Veterinary services on the territory of the veterinary hospital	0,6
Veterinary services at the client's premises	1
Repair, maintenance, car wash, parking services, cargo transportation	1
Transportation of passengers	0,25
Retail trade on trading floors with an area of up to 5 sq.m.:
dairy products, bread	From 0.2 to 0.4
other goods	From 0.5 to 1
vending	From 0.2 to 0.4
Retail trade on trading floors with an area of more than 5 sq.m.:
dairy products, bread	From 0.1 to 0.2
other goods	From 0.2 to 0.3
peddling	From 0.8 to 1
Catering industry	From 0.8 to 1
Advertising on transport	1
Outdoor advertising	From 0.2 to 0.25
Renting out retail outlets	From 0.55 to 1
Retail trade in the premises of retail chains:
excisable goods	1
commission trading	0,07
other types of products	From 0.1 to 1

Read also: Deflator coefficient for 2021

The following table systematizes data on the coefficients of some cities:

K2 (UTII) in 2021 in Perm is regulated by the Decision of the Perm City Duma dated November 29, 2005, No. 200 (as amended on November 19, 2013). The values for EBND K2 (2018) within this city are divided into 4 zones. The address of objects in each zone is specified in Appendix 2 of Decision No. 200.
K2 (UTII) in 2021, the Stavropol Territory represents 35 municipalities. The table provides information on K2 UTII in 2021 Stavropol - City Duma decision dated November 11, 2005 under registration No. 148 (as amended on May 31, 2017).
K2 for 2021 (UTII) Kursk is regulated by the Decision of the Kursk City Assembly dated November 25, 2005 No. 171-3-RS (as amended on January 24, 2017).
For K2 (UTII) in 2021 in Voronezh, it is necessary to focus on the norms of the Decision of November 16, 2005 No. 179-II (as amended on November 1, 2017).
K2 for 2021 (UTII) Saratov - the values of key indicators are recorded in a separate document for each municipal district. In Saratov, City Duma Decision No. 64-630 dated November 8, 2005 (as amended on November 18, 2016) is in force.
K2 for 2021 (UTII) Murmansk - the regulatory function is performed through the Decision of the Council of Deputies dated November 7, 2005 No. 13-158 (as amended on January 26, 2017).
K2 for UTII for 2021 Tambov - you need to rely on the indicators reflected in the City Duma Decision No. 75, dated November 9, 2005 (as amended on November 29, 2017).
K2 for UTII for 2021 Penza - the regulatory act is City Duma Decision No. 240-16/4 with the publication date of November 25, 2005 (as amended on November 30, 2017).
K2 for 2021 (UTII) Belgorod - the values of the parameters required for calculating the tax liability were approved by the Decision of the Council of Deputies No. 658, dated October 30, 2012 (as amended on October 30, 2012).
The values of the K2 adjustment coefficients for 2021 (UTII) of Arkhangelsk are presented in Decision No. 67 with the publication date of November 29, 2005 (as amended on November 30, 2016).

K2 coefficient for UTII for 2021 table Krasnodar

For example, influencing factors could be:

season;
mode of work;
product range;
features of the places where the entrepreneur operates;
area of information fields of the electronic display;
area of information fields of advertising products used outside buildings;
number of vehicles;
amount of profit, etc.

K2 is used together with K1 in calculations in accordance with the procedure of Art. 346.29 Tax Code. Unlike the deflator coefficient, the adjustment coefficient is a regional value.

That is, it is established by local authorities at the municipal and federal levels.

What is its role? The adjustment coefficient is needed in order to create more favorable conditions for business activities in a certain region of the Russian Federation.

Coefficient k2 on UTII in Krasnodar

From the list of proposed laws, you can select the one you need - it will reflect the K2 value of your region. Calculation with a correction factor To determine the amount of UTII tax, use the formula: The value of K2 is the second necessary variable in the formula.

If the activity that is subject to UTII tax was carried out for less than a full month, then this can be taken into account when calculating the amount to be paid. Important To do this, adjust K2, which is established by local authorities.

There is the right to change the coefficient even if there are no rules in the legislation that establish such a possibility (according to the letter of the Tax Service of the Russian Federation dated November 1, 2006 No. 02-7-12/261). The right to adjustment is not affected by how long the business has been in operation.

The duration of the activity may affect K2 calculations if this is allowed by regional structures.

K2 in populated areas of the Krasnodar Territory for calculating UTII

These numbers are the limit values of K2 (clause 7 of Article 346.29 of the Tax Code of the Russian Federation). Where can I get the K2 coefficient? You can always find out the value of the K2 coefficient for UTII for 2021 by calling the tax office located at the place of business activity or using the official website of the Federal Tax Service.

K2 coefficient for UTII for 2021

Coefficient K2 (Krasnodar and Krasnodar region)

Coefficient K2 (Krasnodar and Krasnodar region)

K2 coefficient Krasnodar and Krasnodar region

Coefficients K1 and K2 for UTII for 2018–2018

K2 UTII in 2021 Krasnodar region

Coefficients K1 and K2 for UTII

UTII in 2021 - basic profitability

UTII for individual entrepreneurs: table and calculation examples

K2 coefficient (Krasnodar and Krasnodar region) K2 coefficient Krasnodar and Krasnodar region Decision of the City Duma of Krasnodar dated September 2, 2005 No. 72 The values of the K2 coefficient in Krasnodar are given in the appendix to the specified decision, which you can read below.

Ipc-zvezda.ru

Taxpayers do not have the right to change the coefficient without permission, taking into account the duration of the activity during the tax period. The Federal Tax Service rarely makes changes to adjustment coefficients.

If you are not satisfied with the current value, you can contact the tax office with an application to reduce K2. You just need to justify your request with facts. Please also pay attention to this point: if a company conducts several types of activities, the maximum value of K2 is taken. Coming in 2021

K2 can be set using several sub-coefficients. Separation is possible if this is stated in the legislative acts of the regional administration (subparagraph 3, paragraph 3, article 346.26 of the Tax Code). Then the value of the coefficient can be determined by multiplying the indicators of the subcoefficients.

The total amount is rounded to 3 decimal places. For example, you sell milk, sausages and bakery products.

K2/k2 UTII of all regions of Russia for 2017-2018

Tax Code of the Russian Federation);

K1 and K2 - coefficients changing by decision of federal and regional authorities;
FP1, FP2 and FP3 - physical indicators in each of the three months of the quarter (area, number of employees, number of machines);
3 — number of months in a quarter.

For example, let’s take two individual entrepreneurs, individual entrepreneur A.S. Ivanov. and individual entrepreneur V.K. Petrova, who work for UTII in the city of Zelenogorsk (the city belongs to St. Petersburg). Petrov repairs shoes, and Ivanov provides photographic services. For both, the basic income per month is 7,500 rubles, since both types of activities relate to household services.

Both have no employees. In 2021, they have a common K1 on UTII of 1.798, and the tax rate is also the same - 15%. Let's calculate who will pay how much to the budget, taking into account that K2 for shoe repair is 0.2, and for the provision of any photographic services - 0.4. Calculation for individual entrepreneur A.S. Ivanov

What is the value of the k2 coefficient for UTII set for 2018?

Often, this coefficient can be found on the websites of municipal administrations. They are usually located among regional regulations. At the moment, the easiest way to find out the K2 coefficient is to use the list below.

Rules for using the list:

Source: https://sv-groups.ru/koeffitsient-k2-po-envd-na-2018-god-tablitsa-krasnodar/

What is the K2 coefficient for UTII?

The definition of K2 is given in Art. 346.27 of the Internal Revenue Code. This coefficient adjusts the basic profitability, taking into account the totality of business activities. It is influenced by:

variety (range) of goods, works and services that allow a businessman to extract profitability from his business;
operating mode;
the amount of income received;
seasonality of work;
any features of the place where the business is conducted;
field area of information boards, outdoor advertising;
the scale of use of any type of transport for advertising;
other factors.

The value of K2 is set annually by local authorities, which operate in a specific territory. You can find the value for your region on the official website of the tax authority or in the table below.

Entities are allowed to use the regional deflator in such a way as to regulate the conduct of business in a specific area or territory. For example, the K2 value for rural areas is lower than for urban areas, and for household services it is lower than for passenger transportation. This makes it possible to influence the decisions of entrepreneurs planning to open their own business.

Using the example of St. Petersburg, we will consider the change in K2 values by type of activity and territory of business. All of them are valid in 2021 in accordance with the St. Petersburg Law of June 17, 2003 No. 299-35.

Type of business activity	Coefficient K2 for St. Petersburg	K2 coefficient for the Leningrad region
Shoe repair	0,4	0,2
Repair of equipment	0,8	0,6
Hairdressing and beauty salon	0,6	0,4
Pet care	0,6	0,4
Veterinary services in specialized hospitals	0,6	0,6
Transport passenger transportation	1,0	1,0

If a new coefficient is not established for 2021, then during this period the value that was adopted last year will be valid. As a general rule, the K2 value cannot be changed during the calendar period.

The document represents a decision that lists all types of activities subject to UTII. It also sets out the procedure for calculating K2.