Deflator coefficients for 2021 for UTII, simplified tax system, PSN and trade tax

The UTII tax regime, contrary to forecasts, will continue to operate in 2021, still remaining very profitable for many entrepreneurs. Real income is not taken into account in calculating the “imputed” tax, but a conditional basic profitability established by the Tax Code of the Russian Federation is applied. To determine the taxable base for UTII, the basic profitability is multiplied by the adjustment coefficients K1 and K2, as well as by the amount of physical indicators for each month (Article 346.29 of the Tax Code of the Russian Federation). What these coefficients mean, and what the values ​​of K1 and K2 UTII will be in 2021, we will explain further.

Table with new odds

Here is a table with new deflator coefficients for 2018.

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.”

Tacking capabilities

If K1 for 2021 UTII for the Ivanovo region is set at the federal level, local authorities are left with tools for adjusting the fiscal burden at the local level. The standard maximum tax rate on imputed income is 15 percent. The value can be reduced by the authorities of municipal districts, city districts and governors of settlements of federal significance. If K1 for 2018 UTII in the Lipetsk region is 1.868, then you should not count on a decrease in K2. According to practice, in most regions this indicator for calculating the base is usually 1.

UTII: what percentage?

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.

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:

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).

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).

Who approves them and with what frequency?

The approval of these coefficients is carried out by the Ministry of Economic Development. Their indicators are approved at the end of the year by the relevant orders of the Ministry, and are valid for the next calendar year. Their calculation is determined by adjusting the coefficient in force in the current period by a certain growth rate.

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Sometimes the Government decides not to recalculate the old coefficient and leave its value at the level of the previous year. This was the case, for example, in 2021, when the coefficient used in 2021 was left for UTII.

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).

Personal income tax

The deflator coefficient, which is used for personal income tax purposes, will increase from 1.623 in 2021 to 1.686 in 2021.

This coefficient is used to calculate the fixed advance payment by foreign citizens working under a patent. Foreigners who are hired by Russian citizens for personal purposes (for example, to do housework) are required to independently make a fixed monthly personal income tax advance 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).

Since the size of the deflator coefficient for 2021 will be 1.686, the fixed advance payment for foreign au pairs next year will increase and amount to 2,023.2 rubles. (RUB 1,200 × 1,686) per month.

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

Federal Law of November 28, 2018 No. 438-FZ

RUSSIAN FEDERATION

THE FEDERAL LAW

On amendments to the Federal Law “On the amount and procedure for calculating the tariff of the insurance premium for compulsory medical insurance of the non-working population” in terms of determining the differentiation coefficient and the coefficient of increase in the cost of medical services

Adopted by the State Duma on November 20, 2021
Approved by the Federation Council on November 23, 2021

Article 1

Introduce into the Federal Law of November 30, 2011 No. 354-FZ “On the amount and procedure for calculating the tariff of the insurance premium for compulsory medical insurance of the non-working population” (Collected Legislation of the Russian Federation, 2011, No. 49, Art. 7032; 2014, No. 49, Art. 6927; 2021, No. 1, Article 14) the following changes:

1) Part 1 of Article 2 should be stated as follows:

"1. The insurance premium tariff for compulsory medical insurance of the non-working population in a constituent entity of the Russian Federation is calculated as the product of the tariff established by Article 1 of this Federal Law, the differentiation coefficient and the coefficient of increase in the cost of medical services. The specified coefficients are determined in accordance with the appendix to this Federal Law and are established annually by the federal law on the budget of the Federal Compulsory Medical Insurance Fund for the next financial year and planning period.”;

2) Article 3 should be stated as follows:

“Article 3. Final provisions

The calculation of the insurance premium rate for compulsory medical insurance of the non-working population in the city of Baikonur is carried out in a manner similar to the procedure for calculating the insurance premium rate for compulsory medical insurance of the non-working population in a constituent entity of the Russian Federation, established by Article 2 of this Federal Law.”;

3) the application should be stated as follows:

"Application

to the Federal Law “On the amount and procedure for calculating the tariff of the insurance premium for compulsory medical insurance of the non-working population”

Determination of the differentiation coefficient and the coefficient of increase in the cost of medical services

1. The value of the differentiation coefficient for a constituent entity of the Russian Federation or the city of Baikonur (Kdif(i)) is determined by the formula:

where max (Kr(i); Kzp(i)) is the function of selecting the maximum value from the coefficients Kr(i) and Kzp(i);

Kr(i) - the sum of the weighted average regional coefficient of wages and the weighted average percentage bonus to wages for work experience in the regions of the Far North and equivalent areas, as well as for work in areas with special climatic conditions that are established for the territory of the i-th constituent entity of the Russian Federation or the city of Baikonur by legislative and other regulatory legal acts of the Russian Federation, legislative and other regulatory legal acts of the USSR for the year in which the insurance premium rate for compulsory medical insurance of the non-working population is calculated;

Кзп(i) — coefficient of the average monthly salary level of the i-th subject of the Russian Federation or the city of Baikonur (coefficient value for the city of Baikonur is 1);

— the maximum value of the sum of the weighted average regional coefficient of wages and the weighted average percentage bonus to wages for work experience in the regions of the Far North and equivalent areas, as well as for work in areas with special climatic conditions that are established for the territory of a constituent entity of the Russian Federation or a city Baikonur legislative and other regulatory legal acts of the Russian Federation, legislative and other regulatory legal acts of the USSR, - to calculate the differentiation coefficient for the constituent entities of the Russian Federation, for which the Kr(i) coefficient is selected, or the maximum value of the coefficient of the average monthly salary level of the i-th subject Russian Federation or the city of Baikonur - to calculate the differentiation coefficient for the constituent entities of the Russian Federation for which the Kzp(i) coefficient is selected.

The coefficient Кзп(i) is calculated by the formula:

where ZPi is the average monthly nominal accrued wage per employee in the i-th subject of the Russian Federation for the year preceding the year in which the insurance premium rate for compulsory medical insurance of the non-working population is calculated;

TRzp - the growth rate of the average monthly nominal accrued wages in the Russian Federation for the year for which the insurance premium rate for compulsory medical insurance of the non-working population is calculated, to the year preceding the year in which the insurance premium rate for compulsory medical insurance of the non-working population is calculated, in accordance with forecast of socio-economic development of the Russian Federation;

ZP is the average monthly nominal accrued wage per employee in the Russian Federation for the year preceding the year in which the insurance premium rate for compulsory medical insurance of the non-working population is calculated.

2. The coefficient of increase in the cost of medical services (Kud(n)) is determined by the formula:

where Kd(n-1) is the coefficient of increase in the cost of medical services for the year preceding the year for which the insurance premium rate for compulsory medical insurance of the non-working population is calculated, established by the federal law on the budget of the Federal Compulsory Medical Insurance Fund for the next financial year and planning period;

CPIn - the value of the consumer price index at the end of the nth year in accordance with the forecast of socio-economic development of the Russian Federation;

n is the year for which the insurance premium rate for compulsory health insurance for the non-working population is calculated.

3. The value of the differentiation coefficient calculated in accordance with this appendix for a constituent entity of the Russian Federation or the city of Baikonur is rounded to the fourth decimal place, the value of the coefficient of increase in the cost of medical services, the values ​​of the components of the differentiation coefficient for the constituent entity of the Russian Federation or the city of Baikonur and the coefficient of increase in the cost of medical services are rounded to the third decimal place, with the exception of the coefficient value, which is rounded to the first decimal place."

Article 2

The provisions of the Federal Law of November 30, 2011 No. 354-FZ “On the amount and procedure for calculating the tariff of the insurance premium for compulsory medical insurance of the non-working population” (as amended by this Federal Law) apply to legal relations arising in the process of drawing up and executing the budgets of the constituent entities of the Russian Federation, the city of Baikonur, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds, starting with the budgets for 2019 and subsequent years.

President of the Russian Federation V. Putin

Moscow Kremlin

November 28, 2021

No. 438-FZ

Order of the Ministry of Economic Development and the size of deflator coefficients in 2021

Every year, the Ministry of Economic Development sets deflator coefficients. The values ​​of the coefficients are determined in accordance with the change in the consumer cost of work, services, and goods as of the previous calendar year.

The maximum amount of a company's income, which limits the right to switch to the Simplified Taxation System, will not be indexed to the deflator coefficient in 2021. This is due to the fact that until January 1, 2022, the provisions of the Tax Code of the Russian Federation are suspended - Article 346.12 (paragraph 2, paragraph 2), as well as Article 346.13 (paragraph 4, paragraph 4).

Until 2022, the deflator coefficient is not indexed:

• limit on income at which the right to simplification is retained (200 million rubles);
• income limit, above which advance payments and taxes are calculated at increased rates (RUB 150 million).

How is the tax on entrepreneur's income calculated?

The imputed value tax, despite its conventionality, is quite difficult to calculate. If K1 UTII itself is 1 sq. 2021 is a constant figure, but the remaining parameters are floating. Take the K2 deflator and the basic profitability, which is calculated based on the key characteristics of the business. Considering what K1 for UTII is expected in 2021, representatives of small and medium-sized businesses will reduce precisely these parameters. We can confidently say that there will be a direct relationship between the initial ones for the basic profitability and the increase in the size of the unchanged coefficients, because entrepreneurs can hardly count on relaxations in the remaining components of the calculation formula, where K1 UTII is involved in 2021 in Perm:

• provision of services – 7,500 per employee;
• service station – 12,000 rubles per employee;
• rental of property - by area;
• retail and wholesale trade - by the number of service points or square footage.

Studying what K1 UTII 2021 is equal to, many owners of commercial properties will come to the need to modify their business under other tax regimes (for example, simplified, where you can indicate income in the region of 300,000 rubles, or withdraw some assets from accounting, including personnel and property) .

Since K1 UTII 2021 by type of activity remains the same for everyone, the possibility of saving on taxes remains only due to K2 and the collection rate itself.