In which case income tax is 13%? Many are accustomed to believing that this is exactly what personal income tax should be. However, tax rates can range from nine to 35 percent. What does the law say about this?
What income is taxed?
All incomes received by an individual are subject to taxation, namely:
- from the sale of property;
- from renting out property;
- income from any winnings (for example, in the lottery).
Other income, which includes wages, is also subject to taxation.
How much and to whom to pay
In which case, income tax is 13 percent of wages? In this case, the type of income itself plays a role, and whether the citizen is a resident of the country.
There are three rates for residents:
A rate of nine percent is relevant for bond income, 35% - from winnings. And in what cases is income tax 13%? It is relevant for deductions from wages and remuneration for any activity.
It should be noted that citizens who are not residents of the country are considered to be persons who live on its territory for less than 183 days. For them, the rates of 15 and 30 percent are determined - for dividends and income from any activity, respectively.
How is payroll tax calculated?
To calculate the payroll tax, the amount accrued must be multiplied by 13%. After all, income tax is 13% of the salary. But here there are some nuances.
For example, many categories of people use tax deductions, which reduce the size of the tax base. These include combatants, parents of minor children, or those whose children study full-time, as well as people with disabilities of the first and second groups.
Many also use property deductions, which are relied upon after buying an apartment. In this case, the deduction amount is taken from the charges, and 13% is already taken from the remaining amount.
Material assistance is also taken into account. According to the law, less than 4000 rubles are not taxed. But here it is the progressive total that is taken into account. That is, it is necessary to add all the amounts of material assistance from the beginning of the calendar year.
In what cases is income tax 13 percent? This figure is relevant for residents of the country. At this rate, salary is mainly taxed. You can check the tax amount yourself. To do this, it is enough to calculate your tax base, for which, in turn, take into account accruals, material assistance, as well as tax deductions.