There is usually no need to calculate the tax rate. In most cases, it is enough to study the Tax Code of the Russian Federation in order to understand at what rate your income should be taxed, depending on its type and source. Most of the income of citizens is subject to personal income tax at a rate of 13%. Of interest is the calculation of the amount that you must pay as tax.
It is necessary
- - the size of the taxable base;
- - tax code;
- - calculator.
Instructions
Step 1
Most often, the taxable base is the entire amount of a particular income. But in some cases, it can be reduced by the amount of documented expenses (and if in this situation the tax base is zero or a negative number, there is simply nothing to pay tax, but you need to declare and document income and expenses) or draw up a tax deduction and reduce the tax base for its amount.
For example, if the tax deduction is 20%, you should not pay tax on the entire amount received as income, but on 80% of it. And if a fixed amount, say, 1,000 rubles, the amount of income with which you must pay tax is reduced by this same 1,000 rubles.
Step 2
When the tax base is known, this amount is divided by 100 and the result is multiplied by the tax rate. For example, if it is personal income tax at a rate of 13% - by 13, and if a single tax due to the application of a simplified taxation system with the object of "income" - by 6.
Step 3
However, in some cases, a progressive or regressive tax rate may apply. In the first option, it increases as income exceeds a certain amount. In the second, it decreases.
Thus, in order to understand at what rate the tax should be paid, you need to know the limits, upon reaching which the tax should be reduced or increased, and compare your own income with them.
