Income tax in 2021: what are the rates, table of values

Basic version of income taxation and deviations from it

Clause 1 of Art. 284 of the Tax Code of the Russian Federation established the basic rate of income tax in 2021. in the amount of 20%. In the basic version, it is distributed between budgets as follows:

• Russian budget – 2%;
• regional budgets – 18%.

However, from 2021 to 2021, a different order is in force, according to which the federal budget receives 3%, and regional ones - 17%

This deviation is established by the law of November 30, 2016 No. 401-FZ “On Amendments...”.

Also 20% tax is charged:

1. From organizations producing hydrocarbons in a new offshore field.
2. From controlling persons on the profits of controlled foreign companies.

For the last two categories, distribution between budgets does not apply; all 20% of the tax is credited to the federal budget.

Subjects of the Russian Federation have the right to lower rates for crediting to their budgets for certain categories of taxpayers. In general, the “regional” rate can be reduced to 13.5% (in 2017-2020 - to 12.5%), and for residents of special economic zones - to lower values.

In addition, reduced “regional” rates (from 0% to 10%) are applied to organizations participating in regional investment projects (clause 3 of article 284.3 and clause 3 of article 284.3-1 of the Tax Code of the Russian Federation).

Sample of filling out a payment slip for income tax credited to the federal budget in 2021. can be downloaded here.

Other filling options will differ in the purpose of payment (type of budget) and BCC.

Tax receipts in 2021 amounted to 772.5 billion rubles

Date of publication: 01/28/2019 12:36

Receipt of tax revenues in 2021 amounted to 772.5 billion rubles, which is 32.3% (+188.6 billion rubles) more than revenues in 2021. – mainly due to an increase in mineral extraction tax revenues by 1.5 times (+130.2 billion rubles).

At the same time, 521.3 billion rubles were credited to the federal budget, this is 1.5 times (+165.8 billion rubles) more than revenues in 2021, to the consolidated budget of the Republic of Tatarstan - 251.2 billion rubles, an increase of 10. 0% (+22.9 billion rubles), including:

• the republic’s budget received 213.0 billion rubles, an increase of 10.9% (+20.9 billion rubles);
• to the local budget – 38.2 billion rubles, an increase of 5.4% (+2.0 billion rubles).

Receipts of insurance contributions for compulsory social insurance for 2021. amounted to 151.2 billion rubles. and increased relative to 2021. by 7.4% (+10.4 billion rubles), including:

• insurance premiums for compulsory pension insurance amounted to 112.4 billion rubles, an increase of 7.1% (+7.5 billion rubles);
• insurance premiums for compulsory medical insurance – 25.9 billion rubles, an increase of 8.1% (+1.9 billion rubles);
• insurance premiums for compulsory social insurance in case of temporary disability and maternity - 12.9 billion rubles, an increase of 8.4% (+1.0 billion rubles).

Receipt of mineral extraction tax (oil) in 2021. amounted to 358.4 billion rubles. and increased relative to 2021. 1.5 times (+RUB 130.2 billion). The growth in MET revenues is due to an increase in world oil prices, as well as an additional term in the formula for calculating the MET, established from 01/01/2018. in the amount of 357 rubles (in 2021 it was 306 rubles).

Receipt of corporate income tax for 2018. increased compared to 2021 by 25.8% (+26.4 billion rubles) and amounted to 128.7 billion rubles. The increase in tax revenues is due to an increase in world oil prices, an increase in revenue from the sale of goods (works, services) of own production, including due to an increase in production volumes and rising prices for them.

At the same time, 25.0 billion rubles were credited to the federal budget, an increase of 1.2 times (+4.8 billion rubles), to the budget of the republic - 103.7 billion rubles, an increase of 26.2% (+21 .6 billion rubles).

Receipt of value added tax (including VAT on goods imported from the Republics of Belarus and Kazakhstan) for 2021. amounted to 96.8 billion rubles, which is 1.4 times (+27.2 billion rubles) more than revenues in 2021. The increase in tax payments is due to an increase in sales volumes of manufactured products (work, services provided), an increase in revenue from the sale of goods (work, services) of own production, including due to rising prices for them

Receipt of excise taxes for 2021 amounted to 28.7 billion rubles, decreasing relative to 2021. by 28.3% (- 11.4 billion rubles).

The largest decrease in revenues was observed in excise taxes on alcohol and alcoholic products - by 31.9% (- 7.3 billion rubles) - as a result of early payment of excise taxes in December 2021. in the amount of 2.7 billion rubles. and decrease in January-November 2021. by 3% of the volume of retail sales of alcoholic products produced by enterprises of the republic.

By 21.0% or by 1.1 billion rubles. revenues from excise taxes on motor gasoline decreased, amounting to 4.0 billion rubles - due to an increase in the volume of sales of motor gasoline for export by 4.6 times (the excise tax rate for export sales is 0%), which influenced the decrease in excise tax revenues for automobile gasoline in 2021.

Excise tax revenues on diesel fuel increased by 6.0% (+688.3 million rubles) and amounted to 12.2 billion rubles – due to an increase in production volumes in January-November 2021. by 34.7%.

For excise taxes on beer, there is also an increase in revenue by 7.0% or 526.4 million rubles; in total, in 2021, excise taxes on beer amounted to 8.0 billion rubles.

Receipt of personal income tax in 2018 increased compared to 2021 by 8.8% (+6.1 billion rubles), amounting to 75.5 billion rubles. — by increasing wages, paying bonuses and dividends.

8.2 billion rubles were received from land tax with growth relative to 2021 by 0.9% (+72.6 million rubles). Including, the receipt of land tax from organizations amounted to 7.1 billion rubles. and increased by 0.9% (+64.0 million rubles), from individuals – 1.1 billion rubles. and increased by 0.8% (+8.5 million rubles).

Receipts for personal property in 2021: compared to 2021 increased by 15.1% (+214.7 million rubles) and amounted to 1.6 billion rubles, which is due to an increase in the value of the coefficient used when calculating property tax for individuals from 0.2 - in 2021 (for 2015) to 0.6 – in 2018 (for 2021), by growth of the tax base, recalculations for 2014-2015. and measures taken in the republic to collect debt. The receipt of transport tax from individuals amounted to 3.8 billion rubles. and increased by 3.7% (+134.9 million rubles) - due to an increase in the total number of registered vehicles.

Receipt of corporate property tax in 2018. amounted to 26.5 billion rubles. and increased relative to 2021. by 17.7% (+ 4.0 billion rubles) - in connection with changes made to the Law of the Republic of Tajikistan “On Organizational Property Tax”, from January 1, 2021. movable property again became the object of taxation and is taxed at a rate of 1.1 percent. In addition, in accordance with the law of the Republic of Tajikistan dated June 23, 2017. No. 42-ZRT, starting from 2021, a rate of 1.5% has been established for organizations in relation to objects for which the tax base is determined as the cadastral value (in 2015-2017 the rate was 1.2 percent). Also, the property tax rate for main pipelines and railways has been increased.

Transport tax receipts increased by 11.9% (+133.6 million rubles) and amounted to 1.3 billion rubles.

from the recycling fee by 15.0% or 4.0 billion rubles. (2017 - 26.8 billion rubles, 2021 - 30.9 billion rubles) - due to an increase in the production of trucks and chassis.

tax revenue amounted to 8.8 billion rubles. and increased relative to 2021. by 22.0% (+1.6 billion rubles) - due to an increase in the production of goods, works and services and an increase in prices for them. According to the single tax on imputed income, revenues amounted to 1.8 billion rubles. and decreased relative to 2017. by 7.0% (-138.1 million rubles) - mainly due to the fact that from 01.01.2018. on the basis of clause 2.2 of Art. 346.32 of the Tax Code of the Russian Federation, taxpayers who are individual entrepreneurs have the right to reduce the amount of the single tax by the amount of expenses for the purchase of cash register equipment.

The receipt of the unified agricultural tax amounted to 99.0 million rubles. and increased by 13.8% (+12.0 million rubles), the tax levied in connection with the use of the patent taxation system - 72.4 million rubles and increased by 1.3 times (+18.5 million rubles. ).

Taxation of dividend income

Income tax for 2021 in the form of dividends is assessed in accordance with clause 3 of Art. 284 Tax Code of the Russian Federation:

1. For Russian organizations - 13% of income received both from residents of the Russian Federation and from foreign companies, as well as income from shares, the rights to which are certified by depositary receipts.
2. For foreign companies – 15% of income received from participation in the capital of Russian organizations.

If a Russian organization owned more than 50% of the authorized capital of the paying company during the year before paying dividends, then income on them is taxed at a rate of 0%. If the payer of dividends is a non-resident company, then it should not be included in the so-called. “black list” of offshore companies (order of the Ministry of Finance of the Russian Federation dated November 13, 2007 No. 108n).

Which companies are considered payers?

By law, income tax is, as a rule, imposed on all legal entities, as well as individual entrepreneurs (IEs) working under the SOS. At the same time, it applies to both Russian companies and foreign enterprises operating on the territory of the Russian Federation and actually receiving their profits at the expense of the Russian market.

On the other hand, there are certain categories of companies and entrepreneurs whose income is not subject to this type of tax. These include the following organizations:

• companies operating on UTII;
• agricultural enterprises paying the Unified Agricultural Tax;
• Individual entrepreneurs and LLCs that have switched to the simplified tax system;
• companies operating in the gambling category and paying the corresponding gambling tax;
• startup companies working in the field of research, innovative development and subsequent commercialization of their results, registered within the Skolkovo project.

Taxation of income from debt obligations

Income tax for 2021 on debt obligations is calculated in accordance with clause 4 of Art. 284 Tax Code of the Russian Federation:

1. In the amount of 15% for income on the following types of securities:

– government securities of member countries of the Union State, constituent entities of the Russian Federation and municipal securities;

– mortgage-backed bonds issued after January 1, 2007;

– bonds of Russian resident companies issued in the period 2017-2021. and traded on the organized market

– income received from trust management of mortgage coverage, if the relevant certificates were issued after January 1, 2007.

1. The rate of 9% is valid for the following types of securities:

– municipal securities issued before January 1, 2007. for a period of more than 3 years;

– mortgage-backed bonds issued before January 1, 2007;

– income received from trust management of mortgage coverage, if the certificates were issued before January 1, 2007.

1. Income from the following debt obligations is taxed at a 0% rate:

– state and municipal bonds issued before January 20, 1997.

– government foreign currency loan bonds of 1999, issued to ensure the conditions for settling the foreign currency debt of the former USSR and the Russian Federation.

1. An increased rate of 30% is applied to income from securities of Russian organizations recorded in securities accounts of foreign holders, if information about them was not provided to the tax agent (clause 4.2 of Article 284 of the Tax Code of the Russian Federation).

Table with deadlines

If an enterprise makes advance transfers based on quarterly results, the following deadlines for submitting income tax reports will be relevant.

If companies pay advances every month, paying additionally at the end of the quarter, the tax is paid in the following terms.

When making advance transfers in favor of fiscal authorities, taking into account the amount of actual revenue, tax agents apply the following deadlines for paying corporate income tax.

Taxation of income of foreign companies

If a non-resident company operates in the Russian Federation through a permanent representative office, then its profits are taxed on a general basis, similar to Russian organizations

If there is no representative office, then tax is levied depending on the type of income:

1. In the amount of 10% - on income from the use or rental of vehicles for international transport.
2. In the amount of 20% - for all other income of a foreign company, except dividends and income on debt obligations.

All tax amounts on dividends, debt obligations and income of non-residents who do not have a permanent establishment are credited to the federal budget (clause 6 of Article 284 of the Tax Code of the Russian Federation).

“Zero” income tax benefit

For certain categories of legal entities or types of income, there is a preferential income tax rate for 2021, namely 0%. Some cases of its application (for dividends and debt obligations) were discussed above.

In addition to them, the “zero” benefit applies in the following cases:

1. For educational and medical organizations (Article 284.1 of the Tax Code of the Russian Federation).
2. For residents of tourist and recreational economic zones united in a cluster - in terms of the tax credited to the federal budget.
3. For agricultural and fisheries producers in terms of their agricultural products and their processed products.
4. For participants in regional investment projects (clause 2 of Article 284.3, clause 2 of Article 284.3-1 of the Tax Code of the Russian Federation), participants in the free economic zone, residents of the priority development territory and the free port of Vladivostok (Article 284.4 of the Tax Code of the Russian Federation). For all categories listed in this paragraph, the benefit applies only to the “federal” part of the tax.
5. For organizations providing social services to citizens (Article 284.5 of the Tax Code of the Russian Federation).
6. For the Central Bank of the Russian Federation.
7. For participants of the Skolkovo project after the termination of the use of the right to exemption and before exceeding the established limit (clause 2 of Article 246 of the Tax Code of the Russian Federation and clause 5.1 of Article 284 of the Tax Code of the Russian Federation).
8. For income from operations from the sale or other disposal of participation interests in the authorized capital of Russian companies (clause 4.1 of Article 284 of the Tax Code of the Russian Federation).