Income tax, or income tax, must be paid by all citizens living in the territory of the Russian Federation. Basically, deductions are made from wages, which is the main income, but if the taxpayer has other types of replenishment of his budget, he is obliged to independently pay tax and fill out a 3-NDFL declaration.
It is necessary
- - calculator;
- - 3-NDFL declaration.
Instructions
Step 1
If the main type of your income is wages, the employer is obliged to calculate and transfer to the budget 13% of the total amount of your earnings every month. For example, if you receive 10 thousand rubles monthly, your tax will be 1,300 rubles.
Step 2
Foreign citizens working in the Russian Federation are deducted 30% of the total income. If a citizen of the Russian Federation with 10 thousand pays 1,300 rubles, a foreign citizen is obliged to pay 3,000 rubles and 9% of the amount received in the form of dividends. After 6 months of permanent work on the territory of the Russian Federation, 13% of the tax on all types of income received is withheld from a foreign citizen.
Step 3
When selling real estate that has been in your ownership for less than three years, you must independently contact the territorial office of the tax inspectorate, fill out a tax return of the unified form 3-NDFL and pay income tax, since the sale of real estate is considered your income. If the property has been in your ownership for more than three years, you are exempted from personal income tax.
Step 4
You are obliged to independently apply to the tax office and fill out a declaration if you receive income from the rental of property, have income from the distribution of the company's profits, and receive other income that is your material benefit. 13% tax is deducted upon receipt of winnings on lottery tickets or when participating in any type of drawing. If the winnings have exceeded the established norms by the Central Bank of the Russian Federation, 35% will be deducted from you as income tax.
Step 5
The tax is not deducted from benefits, material assistance, social payments for treatment, scholarships, alimony. Farmers are also exempt from tax for 5 years. This is a kind of help from the state, which makes it possible to develop agriculture.
Step 6
Income tax payments can be significantly reduced. As long as your income does not exceed 40 thousand rubles from the beginning of the year, you are entitled to compensation from the tax base in the amount of 400 rubles per month.
Step 7
Having children under the age of 18 or students under the age of 24 can also reduce the tax amount. As long as your income does not exceed 280 thousand rubles on an accrual basis from the beginning of the year, you have the right to reduce the monthly amount of the taxable base by 1 thousand rubles.
Step 8
People with disabilities of the Second World War, citizens affected by radiation, people with disabilities in armed conflicts can reduce the income tax by 3,000 rubles. You can learn more about deductions on the FTS website.
