Increasing the personal income tax rate to 15% in 2021: what will change

The tax base

The current version of Article 210 of the Tax Code of the Russian Federation states: the personal income tax base must be calculated separately for each rate.
Plus, the dividend base should be determined separately. The rules will change in 2021 and beyond. Separate bases will have to be created for several types of income (and not just for dividends).

Thus, the law under comment added a new clause 2.1 to Article 210 of the Tax Code of the Russian Federation. According to it, with regard to income received by residents of the Russian Federation and taxed at a rate of 13% (or 15%), independent tax bases must be determined:

1. Based on income from equity participation.
2. Based on the winnings of participants in gambling and lotteries.
3. On transactions with securities and derivative financial instruments. Investment deductions are applied in the amount of a positive financial result from the sale (redemption) of securities that were owned by an individual for more than three years (subclause 1, clause 1, Article 219.1 of the Tax Code of the Russian Federation), as well as deductions provided for in Article 220.1 of the Tax Code of the Russian Federation.
4. For repo transactions, the object of which is securities.
5. For securities lending transactions.
6. Based on the income of the participants of the investment partnership. Deductions are applied when carrying forward losses from participation in an investment partnership to future periods (Article 220.2 of the Tax Code of the Russian Federation).
7. For transactions with securities and derivative financial instruments recorded in an individual investment account. Deductions are applied in the amount of the financial result for such operations (subclause 3, clause 1, article 219.1 of the Tax Code of the Russian Federation), as well as deductions provided for in article 220.1 of the Tax Code of the Russian Federation.
8. In the form of amounts of profit (including fixed) of a controlled foreign company.
9. For all other types of income subject to the personal income tax rate of 13% (or 15%). Deductions are applied (except for some property and investment ones) provided for in Articles 218 - 221 of the Tax Code.

In 2021, the term “basic tax base” will appear. These are incomes that appear in the above list at number 9 (that is, those that are not included in other databases). Examples are salary, bonuses, vacation pay and sick leave.

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What are the changes in filling out the 3rd personal income tax return in 2021?

Let's move on to the specific changes provided for in the new edition of the certificate. The new form of the form no longer requires that the taxpayer indicate his place of stay/residence on the territory of the Russian Federation or abroad. Otherwise the title page has the same appearance.

The changes affected sheet D1, which calculates deductions for the purchase or construction of real estate. It no longer contains the exact address - it has been replaced by information about the object. In new lines 050 and 051, only the cadastral (conditional/inventory) number of the object should be given. A simplification is that the address will automatically be assigned to the object. Please note, however, that if the purchase/construction object has not yet been assigned an official number, its address will have to be indicated. In addition, for the purposes of calculating the deduction for property, two lines were excluded from Sheet D1 - 140 and 140, in which it was necessary to provide the amount of property deduction accepted for accounting for past tax periods for loans and interest, as well as without taking them into account for ordinary expenses.

A new type of social deduction has appeared in Sheet E1 - to pay for an independent assessment of one’s qualifications. At the same time, a line disappeared from the sheet, which indicated the number of months, based on the results of which the total amount of income since the beginning of the year did not exceed 350 thousand rubles.

In Certificate 3 of the personal income tax for 2021, another type of deduction has appeared that an individual can claim - an investment deduction in the amount of a positive financial result from the sale (redemption) of securities traded on the organized market. In addition, if there is income from transactions within an individual investment account and personal income tax has been paid from it, then this tax can be returned. Please note that the maximum amount for this deduction has not been determined by law. These changes were reflected in sheets Z and I - they were replenished with new lines.

An important change affected the general structure of the help - now an application has appeared in it after the last sheet under the letter I. It calculates income from the sale of real estate, and only that which was registered as ownership after 01/01/2016. This is due to changes in tax legislation: now, if income from the sale of real estate is less than the cadastral value multiplied by a reduction factor of 0.7, then for personal income tax purposes the income is recognized as equal to the cadastral value.

Below is a sample of the new title page:

The full version of the form can be downloaded from the official portal of the Federal Tax Service nalog.ru.

How can a tax agent calculate personal income tax on resident income?

You need to act as follows. Add up a person’s income for all the above bases on a cumulative basis from the beginning of the year and apply deductions. Next, select a bet.

If the sum of all bases is 5 million rubles. or less - the rate is 13%.

If the sum of all bases is more than 5 million rubles. — a combined bet consisting of two parts. The first part is 650 thousand rubles. The second part is 15% of the total income for all bases exceeding 5 million rubles. (see “From 2021, the personal income tax rate will be increased for large incomes”).

IMPORTANT

There is a special rule for income received in 2021 and 2022. During this period, the algorithm for determining the rate should be applied not to the sum of all bases, but to each base separately. This is stated in paragraph 3 of Article 2 of the commented Law No. 372-FZ.

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Procedure for paying personal income tax at a progressive rate

In the same way as now, tax agents will withhold personal income tax when paying income to an individual and pay it to the budget at the place of their registration (place of residence) or at the location of the separate entity. In this case, you need to pay attention to whether or not personal income tax, calculated on an accrual basis from the beginning of the tax period, exceeds the limit of 650 thousand rubles.

If at the time of payment of personal income tax the limit is not exceeded, then the tax agent pays the tax amount without any special features. If the personal income tax turns out to be higher, then you must pay separately (subsection “c” of paragraph 12 of article 1 of the bill):

• tax in a part less than or equal to 650 thousand rubles;
• tax, the amount of which exceeded 650 thousand rubles. and which relates to the part of the base exceeding 5 million rubles.

At other applicable rates, personal income tax is calculated and paid according to standard rules.

The Ministry of Finance has already sent a special KBK 000 1 0100 110 for registration with the Ministry of Justice for taxes exceeding 650 thousand rubles. and relating to part of the base over 5 million rubles.

How to transfer personal income tax to a tax agent

Starting with the payment of tax for the periods of 2021, the amended procedure applies. Everything will depend on the amount of tax for each individual.

If not a single employee of a company (separate division) or employee of an individual entrepreneur has a total base that has exceeded 5 million rubles since the beginning of the year, the tax should be transferred in one payment.

If the total base of at least one employee has exceeded 5 million rubles since the beginning of the year, the tax should be transferred in two installments. The first includes personal income tax related to bases of 5 million or less. The second is personal income tax related to bases over 5 million.

REFERENCE

For tax “over 650 thousand rubles.” a separate KBK was introduced - 182 1 01 02080 01 0000 110. This code, as well as separate KBK for the payment of penalties and fines for late payment of the 15% tax, were approved by order of the Ministry of Finance dated 10.12.20 No. 236n (see “KBC established for the payment of personal income tax at a rate of 15%).

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For what income does the 13% rate remain?

There are three types of income for which the combined rate of “650 thousand rubles. + 15%" does not apply regardless of the payment amount. These include:

• income from the sale of real estate (except for securities) or shares in it;
• income in the form of the value of property (except for securities) received as a gift;
• taxable insurance payments under insurance contracts and pension payments.

An important detail: the personal income tax rate of 13%, which does not depend on the amount of the specified income, is provided only for residents of the Russian Federation. This is stated in the new paragraph 1.1 of Article 224 of the Tax Code of the Russian Federation.

Transferring a deduction to another tax base

An innovation has been introduced regarding personal income tax deductions. It can be applied in a situation where the resident’s main tax base has been reduced by social and standard deductions, as well as property deductions in the form of expenses for the purchase or construction of housing and interest on mortgage loans (see “The employee applied for a personal income tax deduction from the employer : what an accountant should do” and “Children’s” deductions for personal income tax: what an accountant needs to know about”).

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If the amount of these deductions turns out to be more than the resident’s basic tax base, the remaining portion is not lost. It can be used when income decreases: from the sale of real estate; in the form of the value of property received as a gift (except for securities); taxable payments under insurance and pension agreements. You can transfer deductions to another base within the same tax period. In the general case, it will not be possible to take them into account next year (new edition of clause 6 of Article 210 of the Tax Code of the Russian Federation).

Personal income tax: the essence of the tax, payers and benefits

Personal income tax (NDFL) – a mandatory, individual gratuitous payment

, collected from individuals at the expense of their funds.

Payers of personal income tax are tax residents of the Russian Federation, as well as those persons who are not tax residents, but receive income from sources in the territory of the Russian Federation:

• a tax resident is a personal income tax payer on income received in and outside the Russian Federation;
• Non-residents pay personal income tax on income received on the territory of the Russian Federation.

The basic tax rate is 13%, and from 2021 it will apply not only to residents, but also to non-residents

. Until the end of 2021, non-resident income is taxed at a rate of 30%.

They also plan to simplify the conditions for transition to tax resident status for non-residents, reducing the period of stay in the Russian Federation from 183 days to 90. This is how the government plans to return old ones and attract new foreign investors.

Different rates apply for certain types of income

: 35, 9, 15 percent. This applies to the taxation of dividends (9% for residents and 15% for non-residents), as well as tax on winnings, competitions and other income, if their amount was more than 4,000 rubles (35%), etc.

Although the payers are individuals, the tax itself is mainly paid for them by the employer. An individual pays personal income tax on the following income:

:

• from the sale of property owned for less than 3 years;
• from leasing property;
• income from sources outside the Russian Federation;
• income in the form of various kinds of winnings;
• other income (for example, from private teaching, consulting services)

The employer is a tax agent and transfers personal income tax when paying wages to an employee (vacation pay, compensation upon dismissal, etc.). He is also required to submit quarterly and annual personal income tax reports.

In addition to the obligation to pay personal income tax on income, an individual has the right to benefits and compensation for this tax. Thus, personal income tax benefits are:

• standard (children's) deductions, which are provided to employees who have children;
• material assistance and gifts to employees, valued at no more than 4,000 rubles, exempt from personal income tax.

Benefits mean that only part of the income will be taxed (the tax base will decrease by the amount of the deduction), or you will not have to pay tax at all (if the gift costs less than 4,000 rubles).

An individual on whose income personal income tax was paid during the billing period has the right to reimburse the tax (that is, receive a deduction). You can use the following deductions:

• social deduction. Provided to persons who have paid for treatment, medications or education (their own or a relative’s) during the year;
• property deduction. Provided to persons who have purchased housing, as well as to those who pay interest on a mortgage loan;
• professional deduction. Individual entrepreneurs, as well as performers under the GPA, can apply;
• investment deduction. It is provided to those who purchase financial instruments using individual investment accounts (IIA).

Innovations for non-residents

As is known, a tax resident of the Russian Federation is recognized as a person who was actually in Russia for at least 183 calendar days over the next 12 consecutive months (Clause 2 of Article 207 of the Tax Code of the Russian Federation). Moreover, in 2021, to obtain resident status, it was enough to stay in Russia for at least 90 calendar days (Federal Law No. 265-FZ dated July 31, 2020; there is no information yet about the extension of this rule for 2021). Individuals who do not meet the specified requirement for time of stay in the Russian Federation are considered tax non-residents.

Rate 30%

The personal income tax rate for non-residents will generally not change and will be 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

But there is also an innovation. Starting from 2021, it is necessary to determine separate tax bases in relation to the following income of non-residents (new clause 2.2 of Article 210 of the Tax Code of the Russian Federation):

1. For winnings received by participants in gambling and lotteries.
2. On transactions with securities and derivative financial instruments.
3. For repo transactions, the object of which is securities.
4. For securities lending transactions.
5. Based on the income of the participants of the investment partnership.
6. By income: from the sale of real estate and (or) shares in it; in the form of real estate received as a gift.
7. For all other types of income (including wages) subject to the personal income tax rate of 30%.

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Personal income tax should be transferred in one payment for all non-resident employees of an organization (separate division) or individual entrepreneur.

Rate 13% (or 15%)

A reduced rate of 13% is now applied to some non-resident income. We are talking about the salaries of foreigners working on the basis of a patent, refugees, highly qualified specialists, etc. (Clause 3 of Article 224 of the Tax Code of the Russian Federation).

For income received in 2021 and beyond, the rule will apply.

If the cumulative total of such income from the beginning of the year is 5 million rubles. or less - the rate is 13%.

If the cumulative total from the beginning of the year is more than 5 million rubles. — the bet consists of two parts. The first part is 650 thousand rubles. The second part is 15% of the amount exceeding 5 million rubles.

The order of transfer will be as follows.

In a situation where not a single non-resident employee of a company (separate division) or individual entrepreneur has had the indicated income exceed 5 million rubles since the beginning of the year, the tax should be transferred in one payment.

If the income of at least one non-resident employee has exceeded 5 million rubles since the beginning of the year, the tax should be transferred in two installments. The first includes personal income tax related to bases of 5 million or less. The second is personal income tax related to bases over 5 million.

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