Income tax in 2021

How have income tax rates changed in 2021?

The general income tax rate will not change in 2021. It will remain at 20 percent. However, in 2021 – 2021 organizations will have to list:

17% (instead of 18%) – to the regional budget;
3% (instead of 2%) – to the federal budget.

Thus, it cannot be said that new income tax rates have appeared in 2021, since the overall tax burden remained at the same level. However, the distribution of taxes to the federal and regional budgets has changed. Such changes to Article 284 of the Tax Code of the Russian Federation were introduced by Federal Law No. 401-FZ of November 30, 2016.

In connection with the indicated amendments, in 2021, accountants will have to fill out payment orders for the payment of income tax in a new way. It will be necessary to distribute payments to the federal and regional budgets differently.

Regional authorities have the right to reduce the profit tax rate at which an organization pays tax to the budget of the subject. In 2021, the minimum rate was 13.5 percent. As of January 1, 2021, the minimum dropped to 12.5 percent.

Income tax / Personal income tax (NDFL)

Income tax, or personal income tax, is a direct tax, which is calculated depending on the difference between the total tax and documented expenses. All individuals are recognized as its payers. Non-residents of the Russian Federation must also pay income tax if they received income in Russia, as well as those citizens who stay in the country for more than 183 days. The personal income tax rate is as follows:

13% - basic income (salary, income from renting out housing)
35% - income from bank deposits, insurance payments, winnings and prizes, savings on credit funds
30% - income received by non-residents of the Russian Federation
9% — dividends received

Individuals must file their tax return no later than April 30. If a person is not required to provide this document, he can submit it throughout the year. Individuals must pay income tax no later than April 1 of the following year.

Income tax rates in 2021: table

The table below shows the current income tax rates for 2021.

Types of income (profit) received	Federal budget rate	Regional budget rate
Income other than those listed below	3%	17%
Income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive	0%	0%
Income in the form of interest on bonds of the state foreign currency loan of 1999, issued during the implementation of the novation of bonds of the domestic state foreign currency loan of series III	0%	0%
Interest income on municipal securities issued for a period of at least three years before January 1, 2007	9%	0%
Interest income on mortgage-backed bonds issued before January 1, 2007	9%	0%
Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007	9%	0%
Income in the form of interest on government securities of member states of the Union State, government securities of constituent entities of the Russian Federation and municipal securities (except for the securities indicated above and interest income received by Russian organizations on state and municipal securities placed outside Russia)	15%	0%
Income in the form of interest on government securities received in exchange for government short-term zero-coupon bonds and placed outside of Russia	15%	0%
Interest income on mortgage-backed bonds issued after January 1, 2007	15%	0%
Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager after January 1, 2007	15%	0%
Dividends received by Russian organizations from participation in other organizations, while simultaneously meeting the following conditions: participation share (contribution) - at least 50%; continuous period of ownership of a share (deposit) - at least 365 days Dividends received by Russian organizations that own depositary receipts, while simultaneously meeting the conditions: depositary receipts give the right to receive dividends in an amount that is at least 50% of the total amount of dividends; continuous holding period of depositary receipts – at least 365 days	0%	0%
Dividends received by Russian organizations under other circumstances (not mentioned in subparagraph 1, paragraph 3, Article 284 of the Tax Code of the Russian Federation), as well as dividends on shares, the rights to which are certified by depositary receipts	13%	0%
Dividends received by foreign organizations on shares of Russian organizations or from participation in the capital of organizations in another form	15%	0%
Income from securities of Russian organizations (except for dividends), the rights to which are recorded in the securities accounts of foreign holders, authorized holders, as well as depository programs	30%	0%
Income in the form of dividends on securities of Russian organizations, the rights to which are recorded in the securities accounts of foreign holders, authorized holders, as well as depository programs	15%	0%
Income from the lease or sublease of ships and aircraft and (or) vehicles, as well as containers used in international transportation Income from international transportation (including demurrage and other payments arising during transportation)	10%	0%
Income of a foreign organization received from the distribution in its favor of profits or property of organizations (individuals, associations), which are not dividends Income from other debt obligations of Russian organizations Income from the use of rights to intellectual property Income received from the sale of shares (shares) of organizations, more than 50% of whose assets directly or indirectly consist of real estate located on Russian territory, as well as financial instruments derived from such shares (shares), with the exception of traded shares on the organized securities market in accordance with paragraph 9 of Article 280 of the Tax Code of the Russian Federation Income from the sale of real estate located on Russian territory Income from leasing or subleasing property used on Russian territory Income from leasing operations (for example, from leasing property used on Russian territory) Fines and penalties for violations by Russian organizations and government bodies and (or) executive bodies of local self-government contractual obligations Other similar income	20%	0%
Income of agricultural producing organizations (including fishery organizations)	0%	0%
Profit of organizations participating in the Skolkovo project received after the loss of the right to be exempt from taxpayer obligations	0%	0%
Profit from the activities of educational organizations, including childcare services (except for dividends and income from transactions with certain types of debt obligations)	0%	0%
Profit from the activities of medical organizations (except for dividends and income from transactions with certain types of debt obligations)	0%	0%
Profit from the activities of organizations providing social services to citizens (except for dividends and income from transactions with certain types of debt obligations)	0%	0%
Profit from activities related to the production of hydrocarbons in a new offshore field	20%	0%
Profit of organizations participating in regional investment projects	0%	10%
Profit of organizations participating in regional investment projects that are not included in the register	0%	0–10%
Profits of controlled foreign companies	20%	0%
Profit of organizations participating in the free economic zone	0%	no more than 12.5%
Profit of organizations – residents of the territory of rapid socio-economic development and the free port of Vladivostok	0%	no more than 5% within five years from the date of profit, no less than 10% over the next five years
Profit of organizations participating in the special economic zone in the Magadan region	0%	no more than 12.5%
Profit received from the sale or other disposal (including redemption) of shares of Russian organizations (participatory interests in the authorized capital of Russian organizations), acquired starting from January 1, 2011, owned by the taxpayer for more than five years	0%	0%
Profit received from the sale or other disposal (including redemption) of shares, bonds of Russian organizations, investment shares that are securities of the high-tech (innovative) sector of the economy	0%	0%
Profit received from activities in tourist and recreational special economic zones, united in a cluster, and technology-innovation special economic zones (subject to separate accounting of income and expenses associated with activities in the special economic zone and outside it)	0%	no more than 12.5%
Profit received from activities in technology-innovative special economic zones (subject to separate accounting of income and expenses associated with activities in the special economic zone and outside it)	0%	no more than 12.5%

Other bets

Corporate income tax rates for 2021 may vary. Specialist. rates are used in relation to certain types of income received, as well as in relation to certain categories of tax payers (manufacturers of agricultural goods that do not use the Unified Agricultural Tax, medical and educational institutions).

Specialist. rates can be either more or less than the main one:

0% - for institutions that provide educational or medical services. activities, as well as workers in the field of social. service. These legal entities cannot use the specified rate to calculate income on dividends and securities.
10% — the income tax rate for foreign companies whose income is not related to the activities of a permanent representative office on the territory of the Russian Federation, in the case of the use, maintenance and temporary use of transport facilities or containers for international transportation.
13% — the rate on dividends received by domestic companies from foreign and Russian companies (except for those that are taxed at a rate of 0%). This rate is also used in relation to shares, the rights to which are confirmed by deposit receipts.
The income tax rate is 15% if a foreign company receives dividends on shares of a domestic company. The rate can be reduced if this is provided for by an interstate agreement on double taxation, and also if the permanent location of a foreign company in Russia is confirmed.
20% — this rate is used in relation to foreign companies receiving income that does not relate to activities through a permanent establishment in the Russian Federation.
30% — at this rate, income received from securities that were issued by domestic companies, the rights to which are taken into account by a foreign holder, is taxed.

Property tax for individuals

Property tax for individuals is a local tax that is credited to the budget of a constituent entity of the Russian Federation. The objects of taxation are property located within the municipality. You will have to pay annual fees for:

Residential house, apartment or room
Garage or parking space
Unfinished construction project
Single real estate complex
Other buildings, premises, structures

Residential buildings also include buildings located on land plots for personal subsidiary or dacha farming, gardening, vegetable gardening, individual housing construction. An apartment in an apartment building cannot be recognized as an object of taxation. The tax rate is 0.1%. If the cadastral value of real estate exceeds 300 million rubles, then it increases to 2%. For other objects, a rate of 0.5% is provided.

The declaration for existing real estate must be submitted before March 30 of the following year. Some entities provide for interim payments, which are due no later than 30 calendar days from the end of the reporting period - April 30, July or October. The payment date depends on the region.