To calculate the amount of personal income tax, you need to know the amount of income and the personal income tax rate, which directly depends on its source. With this data, the calculation of the tax amount will not be difficult. The personal income tax rate in most cases is 13%, but other values are provided for certain incomes.
It is necessary
- - tax rates (can be specified according to the Tax Code of the Russian Federation);
- - the amount of income and supporting documents, so as not to be mistaken;
- - calculator.
Instructions
Step 1
Thus, the personal income tax rate of 9% is provided for dividends from equity participation in the activities of organizations of residents of the Russian Federation and interest on mortgage-backed bonds issued before January 1, 2007. 15% - for non-residents' dividends, 30% - for non-residents of the Russian Federation on income received in Russia (for example, salary in a Russian company), except for dividends. Tax at a rate of 35% is paid on winnings in gambling, as well as income from bank deposits or saved interest, if they exceed the established amount.
A non-resident is a person who lives outside Russia for more than 6 months a year.
For most cases, the personal income tax rate is 13%.
Step 2
The amount of income is considered to be received by you, according to supporting documents. If we are talking, for example, about a sales contract, then we mean the entire amount specified in it. If the income is not received through a tax agent (for example, from an individual or a foreign organization), it can be the amount specified in the contract or act, if any, or received into your bank account.
You can honestly declare income received from hand to hand in cash. The state will not be offended. In practice, however, hardly anyone does this: anyway, money does not pass anywhere according to documents, and no one will prove anything.
Step 3
Divide the amount of income by one hundred. As a result, you will get a number that accounts for one percent of the income received.
It remains only to multiply by the tax rate actual for your case: 13 or another. The result of this arithmetic operation will be the amount of tax to be paid.
For example, the income received was 10 thousand rubles. and is taxed at a personal income tax rate of 13%. Dividing 10 thousand by 100, you get 100, and multiplying this figure by 13 - 1.3 thousand rubles. This is the tax payable.
