Table with new odds
Here is a table with new deflator coefficients for 2018.
| Type of tax | Deflator coefficient 2018 |
| simplified tax system | 1,481 |
| Personal income tax | 1,686 |
| UTII | 1,868 |
| Patent | 1,481 |
| Property tax | 1,481 |
| Trade fee | 1,285 |
The deflator coefficient is needed to adjust the amount of income that gives the company the right to switch and work on the simplified tax system. However, there is no need to index income limits until 2020 (Clause 4, Article 5 of Law No. 243-FZ of July 3, 2021). Accordingly, a company will be able to switch to the simplified tax system from 2021 if its income for 9 months of 2021 does not exceed 112.5 million rubles. But she will be able to apply the “simplified system” until income from activities exceeds 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Also see “Conditions for the transition to the simplified tax system from 2021: criteria.”
Deflator coefficient USN
In the “simplified” system, the deflator coefficient is used to adjust the income limits at which the taxpayer has the right to switch to the simplified tax system from other regimes, and also remain a “simplified” if he is already working on this tax system.
Despite the fact that by Order No. 579 the value of the coefficient for the “simplified tax” for the next year was established and even became higher, there is no need to apply the deflator coefficient for 2021 when switching to or working on the simplified tax system. This is due to the provisions of the law dated 07/03/2016 No. 243-FZ, according to which, starting from 01/01/2017 and until 01/01/2020, the operation of “simplified” coefficients is suspended. In addition, the same law established the deflator coefficient for 2021 equal to 1, so we can say that the deflator coefficient for 2018-2020. for "simplified" is actually absent.
Let us remind you that in 2017-2018, the income limit for 9 months, which gives organizations the right to switch to the simplified tax system, is 112.5 million rubles, and the income limit that allows you to remain on the simplified regime is 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation). These amounts are not subject to indexation in the coming year. Read about how to switch to the simplified tax system in 2018 here.
Deflator coefficient for UTII
“Imputers” use a deflator coefficient (another name is the K1 deflator coefficient, Article 346.27 of the Tax Code of the Russian Federation) to adjust the values of the basic profitability of a particular type of activity. The deflator coefficient for UTII for 2021 was set at 1,868 rubles. Compared to the previous value in 2021 (1.798), it increased by 3.4%. This means that even if the value of the physical indicator by type of activity remains the same and the size of K2 is set by local authorities at the same level, the “imputed” tax that you will pay to the budget will increase in 2021.
Deflator coefficient for 2021 for UTII
When calculating the “imputed” tax, two types of coefficients are used; deflator coefficient K1 and reduction coefficient K2. The K1 deflator adjusts the basic profitability indicator established for certain types of business that fall under UTII (Article 346.29 of the Tax Code of the Russian Federation).
The value of the K1 coefficient, effective in 2021 (1.798), has not changed for 3 years. Using the new deflator coefficient for 2021, UTII payers will have to transfer 3.4% more to the budget, since the K1 value will increase to 1.868. This situation may arise even if the “imputed” person’s physical indicators remain at the same level in 2021 and the local K2 coefficient does not change. Read more about the coefficients for UTII here.
Deflator coefficient for the patent system
For the patent taxation system used by individual entrepreneurs, the deflator coefficient increases the maximum amount of potential annual income by type of business activity. Let us recall that the basic value of the maximum possible annual income of an individual entrepreneur is 1 million rubles (clause 7 of Article 346.43 of the Tax Code of the Russian Federation). In 2021, the coefficient applied was 1.425. And in 2021 it will increase to 1.481. Consequently, the maximum amount of potential annual income for a “patent” business will be 1.481 million rubles (1 million rubles × 1.4481). Thus, the maximum cost of a patent per month in 2021 will be 7,405 rubles (1.481 million rubles × 6%: 12 months). Note that regional authorities can increase the amount of potential annual income for certain types of activities by three, five and even 10 times (clause 8 of Article 346.43 of the Tax Code of the Russian Federation).
Deflator coefficient for patent for 2021
The potential annual income of an entrepreneur when working on a patent is 1 million rubles. (clause 7 of article 346.43 of the Tax Code of the Russian Federation). This amount is adjusted by the deflator coefficient, which was increased from 1.425 to 1.481 by the order establishing deflator coefficients for 2021.
This means that the potential income of an individual entrepreneur for calculating the cost of a patent in 2021 could be 1.481 million rubles. (1 million x 1.481). The resulting value is multiplied by the “patent” tax rate and divided by the number of months in the year:
RUB 1.481 million x 6%: 12 months. = 7405 rub. - this is the maximum cost of a patent per month in 2021, which increased by 280 rubles compared to 2017 (RUB 7,125).
Let us recall that in the regions the potential annual income of an entrepreneur on a patent can be increased to three, five or ten times the amount (clause 8 of Article 346.43 of the Tax Code of the Russian Federation), depending on the number of residents and a number of other factors. This means the cost of the patent itself. Read more about PSN here.
Deflator coefficient for trade tax
Trade fee payers use a deflator coefficient to adjust the fee rate determined for activities related to the organization of retail markets (clause 4 of Article 415 of the Tax Code of the Russian Federation). The basic value of this rate is 550 rubles per 1 square meter of retail market area. The coefficient value for 2021 was 1.237. For 2018, the coefficient will increase to 1.285. Accordingly, the fee rate for this type of activity in 2021 will increase and amount to 706.75 rubles (550 rubles × 1.285).
Deflator coefficient for 2021, 2021, 2021
The calculation of deflator coefficients by specialists of the Ministry of Economic Development of the Russian Federation allows us to plan the development of the country’s economy, implement measures to stabilize it and accelerate the pace of economic development, as well as reduce the risk of negative consequences.
The forecast deflator coefficient for 2021, 2021 and subsequent years allows us to predict the dynamics of changes in prices for goods and services in the current period and in the future. Thus, the Ministry of Economic Development believes that in 2018 we should expect an increase in prices for consumer goods by 4.3%, the cost of coal fuel will increase by 3.5%, gas - by 3.6%, heat supply services - by 4.2% and etc.
An increase in inflation and consumer prices will also cause an increase in deflator coefficients applied to taxes. As a result, the tax burden on citizens and businesses increases. Although, today there are also positive forecasts that promise stabilization of price growth, strengthening of the ruble and a slowdown in inflation processes.
Deflator coefficient for personal income tax
For personal income tax, the deflator coefficient is used to adjust payments of foreign citizens from “visa-free countries” working on the basis of a patent for hire from individuals (in particular, for personal, household and other similar needs not related to business activities). These foreign workers are required to independently make monthly fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1,200 rubles (Clause 2 of Article 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2021 for these purposes was 1.623. And for 2021 it has increased and is 1.686
Deflator coefficient for personal income tax
The income tax deflator is used only in calculating the fixed payment of foreign citizens working in the Russian Federation under a patent (in other words, it affects the cost of a patent for a foreigner). During the validity period of the patent, foreigners pay a monthly advance payment in the amount of 1200 rubles, adjusted by the deflator coefficient (clause 3 of Article 227.1 of the Tax Code of the Russian Federation). In 2021, it will be 1.686, instead of the current value of 1.623, which means that the amount of the monthly advance payment will increase to 2023 rubles. (1200 rub. x 1.686), instead of 1948 rub. in 2021. Let us recall that here, too, regions have the right to set their own values for the cost of a patent for a foreigner. In 2021, Moscow and the Moscow region have decided that in these regions the cost of a patent will increase.
Odds difference 2017-2018
| Tax regime | 2017 | 2018 |
| simplified tax system | 1,425 | 1,481 |
| Personal income tax | 1,623 | 1,686 |
| PSN | 1,425 | 1,481 |
| UTII | 1,798 | 1,868 |
| Trade fee | 1,237 | 1,285 |
| Property tax | 1,425 | 1,481 |
Read also
25.05.2018
How to reduce tax through contributions
The legislator allows a reduction in the fiscal burden due to previously paid contributions for state insurance of individual entrepreneurs for themselves or their employees. So, regardless of how K1 changed for 2018 UTII for Volgograd, quarterly reporting deadlines should be adhered to. If you make transfers every three months, you can count on periodic reductions in payments. In a situation where an entrepreneur prefers to make contributions once a year until December 31, he is deprived of the right to recalculate transfers to the funds.
Again, changing K1 for UTII for 2021 requires forethought from the business owner. When an individual entrepreneur works alone, he has the right to maneuver within the limits of the full tax on imputed income through insurance payments. If there are employees, you can only reduce the base by half.
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What is a deflator coefficient
This indicator is an inflation index. In other words, this is the coefficient of change in consumer prices in the Russian Federation. The calculation of values is carried out on the basis of statistical data by the federal bodies Rosstat. When taxing a business, the deflator is used for different purposes. In particular, it is used by impostors to calculate tax on UTII. In addition, the coefficient is used to determine the price of a patent, as well as to calculate the maximum income for 9 months. the year preceding the year of the planned transition to simplification.
As you can see, the scope of application of the deflator is quite wide. On the one hand, the coefficient is used by taxpayers for various calculations. On the other hand, the state gets the opportunity to regulate the fiscal burden on business taking into account inflationary changes. Where can I get the current coefficient values?
Taxation of HOAs under the simplified tax system in 2021
The value of the deflator coefficient in 2021
At the federal level, the Ministry of Economic Development of the Russian Federation is responsible for approving the deflator. The indicator values are developed annually. For 2021, Order No. 579 dated October 30, 2017 was adopted. The regulatory act was registered with the Ministry of Justice on November 13, 2017 under No. 48845.
The current deflator values are set at the following level:
- For the purposes of using chap. 23 Tax Code, that is, for personal income tax calculations – 1.686.
- For the purposes of use by companies, the simplified tax system is 1.481.
- For the purposes of use by companies, UTII is 1.868.
- For the purpose of use by entrepreneurs, PSN is 1.481.
- For the purpose of application by citizens of chapters. 32, that is, for property tax – 1.481.
- For the purpose of calculating the trade fee – 1.285.
The procedure for using a deflator for certain purposes is established in the relevant chapter of the Tax Code. For example, when calculating tax based on imputation, the accountant must adjust the amount of basic profitability approved by tax legislation by K1 (deflator coefficient). And when working on a patent, the amount of potential income is multiplied with the current value of the deflator.
What's happened?
The Russian Ministry of Economic Development approved order No. 579 dated October 30, 2021, establishing deflator coefficients for 2021. Officials have decided what the values will be that directly affect the rates of taxes such as:
- For personal income tax - adjustment of the tax withheld from foreign citizens working on the basis of a patent for hire from individuals (clauses 2, 3 of Article 227.1 of the Tax Code of the Russian Federation).
- For UTII - adjustment of the basic profitability values for each type of activity (Article 346.27 of the Tax Code of the Russian Federation, clause 4 of Article 346.29 of the Tax Code of the Russian Federation).
- For the simplified tax system - adjustment of the amount of the maximum income for the application of the simplified system (clause 2 of article 346.12 of the Tax Code of the Russian Federation).
- For PSN - adjustment by type of business activity to the maximum amount of potential annual income an individual entrepreneur can receive (clause 7 of Article 346.43 of the Tax Code of the Russian Federation).
- For property tax for individuals - adjustment of the inventory value of the taxable object (Article 404 of the Tax Code of the Russian Federation).
- For trade fees - adjustment of the fee rate, which is determined for activities related to the organization of retail markets (clause 4 of Article 415 of the Tax Code of the Russian Federation).
