An example of calculating the personal income tax deduction in 2021 + infographics

How to use

The online personal income tax calculator is quite easy to use.
To calculate, you will need to select a bet and enter the required amount. The online personal income tax calculator from salary with deductions for children will do everything else automatically. Step 1. Choose at what rate personal income tax is calculated.

Step 2. In the “Amount” field, enter the data from which you want to calculate the tax (deductions are withheld in advance).

If you want to use a quick personal income tax calculation (online calculator) with deductions for children in 2021, you need to be careful, since the service does not take such a benefit into account. Thus, before calculating the required tax amount, the user needs to independently reduce the tax base by the standard deduction provided to him:

1,400 rubles each for the first and second child;
3,000 rubles each for the third and fourth;
12,000 rubles - for a disabled child.

Step 3. The calculation results in the calculator will be displayed automatically.

Using the service, you can also perform the reverse operation - calculate the taxable base from the amount received in hand. To do this, a known value is entered into the “Amount” line, the tax rate of 13 or 30% is determined, and then the tax base is calculated.

Finally, knowing the amount of deductions and the rate at which it was calculated, you can determine the original amount. To do this, indicate the desired percentage and enter the value in the “Tax Amount” field of the calculator.

Required documents to receive a child tax credit

Typically, the employer independently submits the necessary data to the tax service to issue a deduction for the employee’s children. In this case, no tax will be withheld from these amounts. And in order to receive a tax deduction for children in 2021, you need to provide the employer with a package of papers.

The following documents will be needed:

birth certificate for each child;
a certificate in form 2-NDFL from the previous place of work for the current year;
application for a standard tax deduction for a child(ren);
for children aged 18-24 years - a certificate from an educational institution;
certificate of disability (if necessary).

You cannot file a tax return in 2021. The child deduction is now made exclusively by the employer. However, if he did not provide a deduction or provided an amount less than required, you can still apply to the tax authority to receive them (see paragraph 4 of Article 218 of the Tax Code of the Russian Federation).

Important! If the applicant officially works in several places, then the benefit is provided only with one employer.

What is personal income tax

An online calculator will help you calculate income tax from your salary (with children). But it's still useful to know what it is. Income tax is regulated by Chapter 23 of the Tax Code and a number of Federal laws:

251-FZ dated 07/03/2016;
281-FZ dated November 25, 2009;
229-FZ dated July 27, 2010;
279-FZ dated December 29, 2012.

Income tax is levied on income received by residents and non-residents of the Russian Federation from sources based in Russia and abroad (for residents only).

It is also used in the field of public procurement. Each contract that is concluded with an individual (with the exception of individual entrepreneurs and specialists engaged in private practice) necessarily contains the condition that from the amount that the customer must pay to the individual contractor, he deducts income and other tax payments. This is stated in Part 13 of Art. 34 44-FZ. In such a situation, remember that an online income tax calculator (with children) can do for you.

Features of the deduction

Economists explain the features of this economic value in simple language, emphasizing that it allows families with children not to pay income tax on their own salaries. The size of the financial benefit remains unchanged, so when the first and second child appears, parents can count on a deduction of 1,400 rubles, and for each subsequent child its amount increases to 3,000 rubles. It is very important to know about the amount of the tax deduction for children in 2021, because the legislation of the Russian Federation determines that only those taxpayers whose income in the reporting year does not exceed 350,000 rubles can count on it.

Spouses can count on receiving this benefit even in the event of a divorce, but one parent must write a written statement refusing it, then the person with whom the children (or one child) will live will be able to apply for the deduction according to all the rules.

Features of registration of a double tax benefit

When discussing the tax deduction for a child in 2021, up to what amount, emphasis should also be placed on the fact that the authorities provide Russians with the opportunity to receive this benefit in double amount (however, few people know about this feature of the bill). Double benefits are provided in favor of one of the parents (guardians or adoptive parents), after the “other party” (father or mother) refuses their registration in writing.

Benefits cannot be waived in favor of the other parent if:

the person is not employed (we are not talking about any benefits in this case);
is registered with the Employment Center;
is on maternity or child care leave.

Special emphasis should be placed on the fact that a person can count on increased benefits if a disabled child appears in the family, because for this the authorities provide him with a deduction in the amount of 12,000 rubles, and if the child appears second in the family, then it is added to the above amount another 1,400 rubles for the first baby.

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The best way to calculate the amount of the benefit is a special child tax deduction calculator in 2021, where you need to enter all the necessary data and the program will independently make all the calculations. The amount will be approximate, so to obtain specific figures, it is best for a person to contact a representative of the tax service.

How much to pay

The following personal income tax rates have been established:

9% - rate for residents who received income in the form of dividends;
13% is the general tax rate for citizens of the Russian Federation (clauses 2-5 of Article 224 of the Tax Code of the Russian Federation);
15% is the rate for foreigners who received income in the form of dividends from Russian enterprises;
30% - rate for non-residents from sources - Russian organizations;
35% - from winnings and prizes from participation in various competitions and lotteries, as well as from income from bank deposits and on the basis of clause 2 of Art. 212 of the Tax Code of the Russian Federation.

Increase in deduction for children - 2021: to whom and by how much

Deductions for children may increase in 2021. Draft corresponding amendments to Art. 218 of the Tax Code of the Russian Federation was introduced to the State Duma in 2019. It didn't make it to consideration, but it's not that lawmakers don't want a raise. It’s just that tax bills require a mandatory opinion from the Government, but it was not presented. Because of this, the project was returned to its initiators. We believe that this is temporary, and the increase in deductions will still take place. The question is how significant it will be.

The bill that was not adopted planned for the following amounts of deductions:

for the first child - 2500 rubles;
second child - 2500 rubles;
third and subsequent children - 4,500 rubles.

These are the amounts of deductions regardless of the category of the person who is supporting the child: for the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent and the spouse of the adoptive parent.

But the deduction for a disabled child under 18 years of age, as well as a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II, as now, will have to differ:

for a parent, a parent’s spouse, an adoptive parent, it will be equal to 12,500 rubles;
guardian, trustee, adoptive parent, spouse of an adoptive parent - 8,000 rubles.

Calculation of personal income tax using an online calculator

On thematic websites about personal income tax, you can calculate the amount of tax in relation to a specific case using an online calculator. To do this, you need to enter data on the monthly salary in the appropriate windows and note from which month the citizen has been working in the organization. The result will be the annual income of the employee in the organization. Having entered the required tax rate (13% for ordinary taxes), we get the amount of taxes payable and the amount that is due to the employee after paying personal income tax.

Let's explain with an example. Let the annual income of an employee in an organization be 120 thousand rubles or 10 thousand rubles monthly. Personal income tax on monthly income will be 13% of 10,000 rubles: 10,000 × 0.13 = 1,300 rubles per month. The total amount of personal income tax for the year will be: 120,000 × 0.13 = 15,600 rubles. After deducting personal income tax, the employee will receive 8,700 rubles for the month, and 104,400 rubles for the year, respectively.

Personal income tax is calculated similarly for all income groups for residents and non-residents of the Russian Federation, i.e. after entering the annual amount in the income column, the required tax rate is selected for each specific case. The result shows the amount of personal income tax payable and the amount that remains with the employee after paying the tax.

If necessary, you can also use a calculator to calculate tax deductions that reduce the amount of personal income tax. To do this, after entering the total amount of income, you need to put into separate columns the expenses that are included in the five groups of tax deductions given above.

Tax deductions

The tax payment procedure includes tax deductions that reduce the tax amount. This applies only to tax residents of the Russian Federation. There are five groups of tax deductions:

standard (income not exceeding a certain amount, presence of children, etc.);
social (if there are expenses for treatment or training);
property (when selling property or buying real estate);
on securities;
professional (for certain categories of workers - writers, artists, etc.).

Calculation and rates of personal income tax

The amount of tax is determined by multiplying the tax rate and the tax base. The tax base is determined separately for each type of income with different rates. There are a total of five tax rates established for income and groups of taxpayers:

Tax rate 9%:

dividends received before 2015;
income from mortgage-backed bonds issued before January 1, 2007;
income of the founders of trust management of mortgage coverage received from mortgage participation certificates issued before January 1, 2007.

Tax rate 13%:

for most income of tax residents (salaries, income from the sale of property, income from civil contracts and others);
from January 1, 2015 – for dividends (previously – 9%). At the same time, the Tax Code specifies articles for which tax deductions are not applied;
for the income of individuals - non-residents of the Russian Federation when carrying out labor activities (including highly qualified ones, within the framework of the voluntary resettlement program, when working on ships flying the flag of the Russian Federation).

Tax rate 15%:

for the income of individuals receiving income from Russian organizations are not tax residents of Russia.

Tax rate 30%:

for other income of individuals – non-residents of the Russian Federation.

Tax rate 35%:

for income from winnings, prizes of competitions, games, etc. in terms of exceeding the established amounts (4,000 rubles);
for income on bank deposits in terms of excess of the established amounts in relation to the refinancing rate of the Central Bank of the Russian Federation;
for income from savings on interest received from loan funds in excess of the established amounts;
income from fees for the use of shareholders' funds, interest for the use of an agricultural consumer cooperative in terms of excess of the established amounts.