When to pay personal income tax in a year example. Deadlines for personal income tax payment. Salary tax

This spring the President of the Russian Federation signed the federal law dated 05/02/2015 No. 113-FZ (hereinafter referred to as Law No. 113-FZ), which makes changes to the procedure, as well as the submission of reports according to it. The changes will take effect next year. Thus, one of the most important and global innovations in personal income tax is the introduction of quarterly reporting. It provides that, in addition to annual 2-NDFL certificates, employers will have to submit quarterly calculations to the tax office.

In addition, legislators clarified some dates of receipt of income for the purpose of calculating personal income tax, which were previously not clearly defined. They also introduced a single deadline for the transfer of this tax, which does not depend on how the income is paid - to the employee’s card, from the cash register or in another way.

Rules for submitting tax reports for personal income tax

The main change is the introduction of quarterly. Quarterly reporting will show how much personal income tax is accrued for the period. The form of such calculation has not yet been established. It is being developed by officials. However, it is already known that in the calculation, employers will need to reflect information about all individuals who received income, data on the income themselves paid, deductions provided, calculated and withheld tax amounts. Most likely, new form will be similar to the usual one. Therefore, there should not be any difficulties filling it out.

Note. Starting next year, in addition to 2-NDFL certificates, the Federal Tax Service will have to submit quarterly calculations for personal income tax

The deadlines for submitting quarterly calculations to the Federal Tax Service are based on the results of the reporting periods - the first quarter, half a year, 9 months and a year. So, for the first quarter, half a year, 9 months, the calculation will need to be submitted by the last day of the month following the reporting period. That is, no later than April 30, July 31 and October 31. And the annual calculation - together with certificates in form 2-NDFL for the past year - no later than April 1 (subparagraph “a”, paragraph 3, article 2, paragraph 3, article 4 of Law No. 113-FZ). I repeat, they will have to be taken as before.

The calculation will need to be submitted electronically. An exception is if less than 25 people received income from the employer. In this case, it will be possible to report on paper. Moreover, I would like to draw your attention to the fact that the same limit will apply starting next year for 2-NDFL certificates. Now, let me remind you, they can be submitted in paper form only if less than 10 people received income. If there are 10 people or more, then reporting is transmitted via the Internet (paragraph 2, paragraph 2, article 230 of the Tax Code of the Russian Federation).

Note! If 25 or more people received income from an employer, then in 2016 you will have to submit personal income tax certificates and calculations via the Internet.

There is a small clarification regarding 2-NDFL certificates, which will benefit employers. Thus, starting next year, certificates of impossibility of withholding tax (with sign 2) can be sent within a longer period - no later than March 1. According to the current rules, they are due before February 1. That is, from 2016 there will be more time to report unwithheld tax.

As for 2-NDFL certificates for those individuals from whose income personal income tax was withheld (with sign 1), they will all have to be submitted within the same period - no later than April 1 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Nothing will change here.

Calculation of personal income tax: the moment of determining the income received by the employee for tax purposes

In general, the date of receipt of income is the date on which income is recognized as actually received for the purposes of inclusion in the personal income tax base. This date depends on the type of income. For example, for income in cash, this is the day of payment; for wages, this is the last day of the month for which it was accrued. Such norms are established by Article 223 of the Tax Code of the Russian Federation. For detailed information on when income is considered received, as well as when it is necessary to withhold and transfer to the personal income tax budget in 2016, see table. 1.

Type of income	When income is considered received	When to withhold personal income tax	When to transfer taxes to the budget
Salary	The last day of the month for which earnings were accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation)	The calculated amount of tax should be withheld directly from income upon actual payment (Clause 4 of Article 226 of the Tax Code of the Russian Federation)	No later than the next day after the day of payment of income (subparagraph “d”, paragraph 2 of Article 2 of Law No. 113-FZ)
Income in kind	Day of transfer of income in kind (subclause 2, clause 1, article 223 of the Tax Code of the Russian Federation)
Vacation and sick leave	Day of payment of funds or transfer to a bank account (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation)		No later than the last day of the month in which payments were made (subparagraph “d”, paragraph 2 of Article 2 of Law No. 113-FZ)

However, for some types of income, the Tax Code of the Russian Federation does not clearly define what should be considered the date of their receipt. In this regard, legislators clarified these dates. How the dates of receipt of income will change for the purpose of calculating personal income tax from 2016, see table. 2.

For example, income in the form of written off debt of an individual. It is unclear on what date the employer should determine it now. In this case, financiers advise focusing on the day from which collection of amounts became impossible. This may be the date when the statute of limitations has expired, that is, three years have passed from the due date of payment. Or when the manager decided to forgive the debt and write it off (letter of the Ministry of Finance of Russia dated September 24, 2009 No. 03-03-06/1/610). From 2016, for all written-off debts of individuals, income will be considered received on the day the bad debt is written off from the company’s balance sheet. At this moment, you will have to calculate personal income tax (subparagraph “b”, paragraph 1, article 2, paragraph 3, article 4 of Law No. 113-FZ).

Type of income	Date of receipt of income in 2015
Written off debt of an individual	What is considered the date of receipt of income is not explained by the Tax Code of the Russian Federation. According to the Ministry of Finance, this is the day when collection of amounts became impossible. For example, when the statute of limitations has expired or the employer has decided to forgive the debt and write it off (letter dated September 24, 2009 No. 03-03-06/1/610)	The day the bad debt is written off from the organization’s balance sheet (subclause “b”, clause 1, article 2 and clause 3, article 4 of Law No. 113-FZ)
Benefit from saving on loan interest	Such a date is not established by law. Experts from the financial department advise determining income on the date of repayment of funds - if an interest-free loan was issued or on the date of payment of interest - if the loan is interest-bearing (letters of the Ministry of Finance of Russia dated July 25, 2011 No. 03-04-05/6-531 and dated May 16, 2011 No. 03- 04-05/6-350	The last day of each month during the term for which the borrowed funds were provided. In this case, it does not matter whether the “physicist” paid interest or not (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ)
Excess daily allowance	The date for determining income of the Tax Code of the Russian Federation has not been established. According to the Ministry of Finance and the Federal Tax Service, this is the day of approval of the employee’s advance report (letters dated 03/27/2015 No. 03-04-07/17023 and dated 04/07/2015 No. BS-4-11/5737)	The last day of the month in which the advance report is approved after the employee returns from a business trip (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ)
Offset of claims	The Tax Code of the Russian Federation does not contain special rules for determining the date of receipt of income. In practice, income is recognized at the time the statement of offset is signed	The day of offset of counter homogeneous claims (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ). That is, when a netting agreement is signed

Starting next year, material benefits will have to be calculated on the last day of each month. Regardless of whether the loan is interest-bearing or interest-free. Accordingly, personal income tax will also have to be calculated monthly - on the last day (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ). Now, in practice, for the purpose of calculating personal income tax, employers are guided by the date of repayment of borrowed funds (if the loan is interest-free) or the date of payment of interest (if the loan is interest-bearing). That is, the tax is calculated at the moment when the funds are returned to the employer or when interest is paid (letters of the Ministry of Finance of Russia dated July 25, 2011 No. 03-04-05/6-531 and dated May 16, 2011 No. 03-04-05/6-350) .

From 2016, the date of actual receipt of income in the form of excess daily allowance will be recognized as the last day of the month in which the advance report was approved after the employee returned from a business trip (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113 -FZ). In the meantime, based on the available explanations of officials, income should be determined on the date of approval of the advance report (letters from the Ministry of Finance of Russia dated March 27, 2015 No. 03-04-07/17023, dated December 29, 2014 No. 03-04-06/68074 and the Federal Tax Service of Russia dated 04/07/2015 No. BS-4-11/5737).

Note! From 2016, personal income tax on excess daily allowance will have to be calculated on the last day of the month when the advance report was approved

Tax payment procedure

Starting next year, a single date for payment of personal income tax will be introduced - no later than the day following the day of payment of income. That is, it will no longer matter how the money is transferred - to the employee’s account, from the cash register or in another way. The only thing that matters is the fact of payment of remuneration. Now, let me remind you, personal income tax is transferred differently. So, if the income goes to the employee’s card, the tax is paid immediately. If the remuneration is paid from cash proceeds, then personal income tax must be transferred the next day. And if the income is issued from money withdrawn from the bank, then personal income tax is paid on the same day.

The innovation will make it possible to avoid situations where, for example, money was withdrawn from the account to pay wages, personal income tax was paid immediately, but the employee did not come to collect the money. In this case, the tax was considered transferred in advance and could be fined for this; you had to prove your case in court (resolutions of the Federal Antimonopoly Service of the North-Western District dated 02/04/2014 in case No. A26-3190/2013 and the Presidium of the Supreme Arbitration Court of the Russian Federation dated 07/23/2013 No. 784/13 ).

For all methods of paying income, a single procedure for paying personal income tax will be established, with the exception of vacation pay and sick leave. Tax on them will need to be paid no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation as amended). This innovation is also convenient, since it will allow you to generate tax payments not for each employee separately, but for all of them at once - at the end of the month.

Note! From 2016, personal income tax on vacation pay and sick leave will need to be paid no later than the last day of the month in which payments were made.

Responsibility for personal income tax violations

If the employer does not withhold personal income tax from the employee’s income and does not pay it on time, he faces fines. The amount of sanctions in this case is 20% of the amount of tax subject to withholding and (or) transfer (Article 123 of the Tax Code of the Russian Federation). In addition, for failure to pay taxes on time, tax authorities may charge penalties for each day of delay. They are calculated based on 1/300 of the refinancing rate (Article 75 of the Tax Code of the Russian Federation). Such fines are in effect now and will continue to apply next year.

For failure to submit 2-NDFL certificates - 200 rubles. for each unsubmitted certificate (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Note! For failure to submit 2-NDFL certificates to the Federal Tax Service, tax officials will be fined 200 rubles. for each document (clause 1 of article 126 of the Tax Code of the Russian Federation).

For failure to submit a calculation on time, tax authorities will fine you 1,000 rubles starting next year. for each full and partial month from the day established for its submission (clause 1.2 of Article 126 of the Tax Code of the Russian Federation, subparagraph “b”, clause 7 of Article 1 and clause 3 of Article 4 of Law No. 113-FZ). In addition, if payment is delayed within 10 days, tax authorities will be able to block the account of the company or entrepreneur. Accounts will be unfrozen only after payment has been submitted.

If the calculation is submitted on time, but with errors, the fine is 500 rubles. for each erroneous document. Moreover, inspectors will impose the same fine for each 2-NDFL certificate with distorted data. It will be possible to avoid additional charges only if you submit “clarifications” before the inspection discovers errors (clause 8 of Article 1 and clause 3 of Article 4 of Law No. 113-FZ).

Every quarter (submission deadline no later than April 30, July 31 and October 31, annual calculation must be submitted no later than April 1 of the following year);

Was installed the new kind liability for the provision by a tax agent of documents that contain dubious information in the amount of 500 rubles for each document provided with such information (Article 1261 of the Tax Code of the Russian Federation);

Added the ability to block the ability to carry out transactions on the tax agent's current account for submitting a calculation out of time;

Fines have been introduced for tax agents for failure to submit calculations within the specified time frame in the amount of 1,000 rubles. (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

Federal Law No. 382-FZ dated November 29, 2014 (applies to real estate assets that were acquired later than January 1, 2016).

Since 2016, the period for which real estate is owned by a taxpayer has been changed, after which income from its sale will not be taxed. Before 2016, this period was 3 years, but now the taxpayer is not required to pay tax when selling real estate that has been in his ownership for more than 5 years.

Moreover, this rule does not apply to those objects that were received through privatization, inheritance and donation from close relatives, in addition, under a lifelong maintenance agreement with dependents.

In addition, since 2016, 2NDFL introduced new rules for determining the amount of taxable income when selling real estate at a price that is much less than the market price.

When the taxpayer’s income from the sale of a real estate property turned out to be less than the cadastral value of this property as of 1.01 of the year in which the state was made. registration of the transfer of ownership, multiplied by a reduction factor of 0.7; for tax purposes, the taxpayer’s income from the sale of the specified object is taken equal to the cadastral value of this object, multiplied by a reduction factor of 0.7.

Federal Law dated April 6, 2015 No. 85-FZ.

Since 2016, individuals can receive social benefits. deductions for treatment and training from your employer. For this purpose, the employee must provide a written application confirming the right to receive social deductions, which is issued by the tax authority.

Federal Law No. 317-FZ dated November 23, 2015.

From January 1, 2016 to 12 thousand rubles. The standard personal income tax deduction for a disabled child was increased.

Tax deduction in the amount of 12 thousand rubles. can be issued by parents, spouse of a parent and adoptive parents in relation to:

A disabled child under 18 years of age;

A full-time student, graduate student, resident, intern, student under 24 years of age, if he is a disabled person of group I or II.

Guardians, trustees, adoptive parents and their spouses who support such children can receive a deduction in the amount of 6,000 rubles.

The amount of income has also been changed, upon reaching (on an accrual basis from the beginning of the year) standard tax deductions can no longer be issued - from 280,000 to 350,000 rubles.

Federal Law of November 23, 2015 No. 320-FZ.

Since January 2016, income in the form of amounts of legal expenses that were reimbursed to the taxpayer based on a court decision is not subject to personal income tax;

In addition, Art. 214.2 and 214.2.1 of the Tax Code of the Russian Federation, which provide for a unified approach to personal income tax taxation of income of individuals received from placement Money in deposits in banks located within Russian Federation, as well as in credit consumer cooperatives and agricultural credit consumer cooperatives.

Changes in 2-NDFL since 2016 - title of the 2-NDFL certificate.

The new certificate on form 2-NDFL now contains the “Adjustment number” field. In this field you must indicate the appropriate numbers:

• 00 - if the certificate is drawn up in the first copy;
• 01, 02, etc. - the corresponding number of the corrective certificate is entered;
• 99 - when a 2-NDFL cancellation certificate is submitted.

Changes to 2-NFDL since 2016 - section 2 “Data about the individual - recipient of income.”

The new certificate on form 2-NDFL now contains the field “TIN in the country of citizenship”, in which the taxpayer must enter information about the TIN of foreign employees. In addition to old statuses:

• 1 - residents;
• 2 - non-residents;
• 3 - highly qualified specialists.

Also, in form 2NDFL since 2016, additional tax has been included. taxpayer status codes:

• 4 - for employees who are participants state program voluntary resettlement of compatriots living abroad;
• 5 - for foreign employees who have refugee status or have received temporary asylum in Russia;
• 6 - for foreign employees working on the basis of a patent.

In addition, regarding foreign employees, in the “Residence address in the Russian Federation” field, you must indicate the address at which the foreign employee is registered in Russia at his place of residence or place of residence.

Changes to 2-NFDL since 2016 - Section 4 “Standard, social, investment and property tax deductions.”

In the new certificate on form 2-NDFL in section 4 the following changes:

• in addition to property and social deductions, section 4 contains information about investment deductions;
• There is a field for notification details for receiving social deductions.

Changes to 2-NFDL since 2016 - Section 5 “Total amounts of income and tax.”

In section 5 new certificate Form 2-NDFL now has a field for entering information about fixed advance payments. A field has also been added for notification details, which confirms the right to a tax reduction by the amount of fixed payments.

Changes to 2-NFDL since 2016 - directories of document codes and regions.

Directory “Document Codes” (Appendix 1 to the order). The code for the certificate of temporary asylum has been changed. Since 2016, it is necessary to indicate code 19, instead of code 18.

Directory “Region Codes” (Appendix 2 to the order). Added codes for Crimea and Sevastopol: 91 and 92, respectively.

Now, according to the new form of certificate 2-NDFL, if the tax agent accrued and paid to an individual during the tax period income that is taxed at different rates, then sections 3, 4 and 5 of the certificate must be completed for each tax rate. That is, all employee income, regardless of the type of income, must be included in one 2NDFL certificate. In this case, sections 3, 4 and 5 must be completed separately at different rates.

Note: The last name and first name of foreign citizens can be entered using letters of the English alphabet.

In the field for entering the address of a foreign citizen, it is necessary to indicate the full address at which he is registered in the Russian Federation at the place of residence or registration.

From January 1, 2016 (clause 6 of Article 226 of the Tax Code of the Russian Federation), personal income tax that was withheld from sick leave and vacation benefits will need to be transferred to the budget no later than the day of the month in which they were paid.

Note: In the accrued tax, pennies must be rounded up.

Citizens who received income in 2016 that was not withheld by the tax agent must pay personal income tax (PIT) by July 17 (Monday) inclusive. Please note that the statutory tax payment deadline is July 15, but in 2017 this date falls on a Saturday, a day off. Accordingly, the tax payment deadline was postponed to the next business day - Monday, July 17 (). Ours also reminds us of this, which we recommend bookmarking so as not to miss other deadlines for paying taxes and fees, as well as submitting tax returns and calculations.

• individual - based on the amounts of remuneration received from individuals and organizations that are not tax agents, on the basis of concluded employment contracts and civil contracts, including income from employment contracts or lease agreements of any property;
• an individual - based on the amounts received from the sale of property owned by these persons and property rights, with the exception of cases provided for when such income is not subject to taxation;
• individuals - tax residents of the Russian Federation, with the exception of Russian military personnel specified in, receiving income from sources located outside the Russian Federation - based on the amount of such income;
• individuals receiving other income, upon receipt of which tax was not withheld by tax agents, with the exception of income, information about which is presented by tax agents in the manner established - based on the amounts of such income and other categories of individuals ().

In this case, instead of receiving a property tax deduction, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented in connection with the acquisition of this property ().

These citizens independently calculate the tax amounts. At the same time, losses from previous years do not reduce their tax base ().

In addition to individuals, individual entrepreneurs and other persons engaged in private practice must also pay personal income tax for 2016 by July 17 inclusive (). We are talking, in particular, about individuals registered and carrying out entrepreneurial activities without forming a legal entity, as well as notaries, lawyers who have established law offices and other persons engaged in private practice ().

Deadlines for payment of personal income tax by tax agents. Personal income tax on advance payment on the last day of the month and upon dismissal. Responsibility for violation of deadlines for personal income tax payment.

Deadlines for payment of personal income tax by tax agents

* Personal income tax is calculated and withheld from the fully accrued salary for the month (personal income tax is not withheld separately from advances and is not transferred to the budget) - Letter of the Ministry of Finance of Russia dated April 10, 2015 No. 03-04-06/20406.

**If vacation pay, vacation compensation, sick leave are paid as part of the dismissal payment, personal income tax is paid no later than the day following the day the income is paid to the taxpayer (dismissal calculation).

If after the end of the month the salary is paid in several parts, personal income tax is withheld and transferred when each part is paid.

Transfers prior to the payment of wages to employees are not permitted.

Personal income tax from advance payment on the last day of the month

If the advance was issued on the last day of the month, then personal income tax on this amount must be paid no later than the next day.

The rationale is as follows, according to Letter of the Ministry of Finance No. 03-04-06/69181 dated November 23, 2016:

In accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation, when calculating personal income tax, the date of receipt of income in the form of wages is recognized as the last day of the month for which it was accrued. If the advance is paid on the last day of the month, then the date of actual receipt of income and the date of payment of the advance coincide, since the month has already been worked out. Consequently, when paying an advance on the last day of the month, the tax agent is obliged to calculate and withhold personal income tax, as well as transfer the tax no later than the day following the day the income was paid.

Responsibility for violation of deadlines

For violation of the deadlines for payment of personal income tax, tax agents pay a fine under Article 123 of the Tax Code of the Russian Federation and penalties under Article 75 of the Tax Code of the Russian Federation.

Article 123 of the Tax Code of the Russian Federation. Failure of a tax agent to fulfill the obligation to withhold and (or) transfer taxes

Unlawful failure to withhold and (or) transfer (incomplete withholding and (or) transfer) within the period established by this Code of tax amounts subject to withholding and transfer by a tax agent entails a fine in the amount of 20 percent of the amount subject to withholding and (or) transfer.

Article 75 of the Tax Code of the Russian Federation. Penya

3. A fine is accrued for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the day following the tax or fee payment established by the legislation on taxes and fees, unless otherwise provided by Chapters 25 and 26.1 of this Code.

4. The penalty for each day of delay is determined as a percentage of the unpaid amount of tax or fee.

The interest rate of the penalty is assumed to be equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time.

The next tax period is coming to an end. A lot of changes have occurred in tax legislation, and income tax was not left out in 2016. We will tell you in our review what changes began to take effect in the past year for personal income tax.

What are the changes in income tax in 2016?

In 2016, amendments previously introduced by federal laws to the Tax Code of the Russian Federation came into force. A number of these changes affected reporting forms and the procedure for paying income tax, as well as tax deductions. Let's look at the main innovations of this year.

New on personal income tax in 2016regarding reporting, as well as the tax payment procedure:

Since January 1, 2016, a new quarterly report for tax agents has been in force - Form 6-NDFL (Law No. 113-FZ dated May 2, 2015, Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. MMV-7-11/450). This is a generalized calculation of calculated and withheld tax amounts, which is submitted within a month after the end of the reporting quarter.

Changes in the 2-NDFL certificate 2016 affected income and deduction codes. The certificate form continues to be valid starting from the reporting for 2015 (orders of the Federal Tax Service dated September 10, 2015 No. MMV-7-11/387, dated October 30, 2015 No. MMV-7-11/485).

Personal income tax that the employer withheld must now be transferred to the budget no later than the day following the day the income was paid. For vacation pay and sick pay, the personal income tax payment date is no later than the last day of the month of payment. Previously, tax was transferred on the day the money was received from the bank to pay income, or on the day the money was sent to the taxpayer's account.

Information about the tax that the tax agent was unable to withhold from income during the reporting period is submitted using Form 2-NDFL. Now this must be done no later than March 1, and previously only a month was allotted for this at the end of the year (Federal Law No. 113-FZ dated May 2, 2015).

The Federal Tax Service sends notifications to individuals from whom the tax was not withheld by the agent, according to which this tax must be paid to the budget. For 2015, the tax should have been paid by July 15, 2016. For personal income tax for 2016, the payment deadline for individuals has been increased: until December 1, 2017.

Throughout 2016, a new form of income declaration 3-NDFL is in force (Federal Tax Service order No. ММВ-7-11/671 dated December 24, 2014, as amended on November 25, 2015). According to it, individuals report independently on income for 2015, but to declare income for 2016, 3-NDFL must change again by the beginning of 2017.

If a legal entity has separate divisions, then since 2016, personal income tax reporting for their employees should be made at the place of registration of such divisions. If the place of registration and the location of several separate divisions do not coincide, then the organization can register at the location of one of them by choosing it independently (Federal Laws dated 02.05.2015 No. 113-FZ and dated 28.11.2015 No. 327-FZ).

25 people - with such a number of individuals who have received income, it is now possible to submit 2-NDFL and 6-NDFL reports on paper and not electronically. Previously, the limit was 10 people.

Personal income tax deductions in 2016 - what changes have occurred:

The income limit at which a standard “children’s” deduction is given has increased from 280,000 to 350,000 rubles. The deduction for a disabled child has increased, and its size now depends on whose support the child has: for parents and adoptive parents, the deduction is 12,000 rubles, and for adoptive parents, guardians and trustees – 6,000 rubles. Previously, the deduction for everyone was 3,000 rubles (Federal Law No. 317-FZ dated November 23, 2015).

Deductions for treatment and training can now be provided not only by the Federal Tax Service, but also by the employer. It is not necessary to wait until the end of the year to do this - you can contact your employer for a deduction throughout the year. To confirm the right to such a deduction, the employee must receive a tax notice and present it at the place of work (Federal Law No. 85-FZ dated 04/06/2015).

In order not to pay personal income tax when selling real estate, previously it was enough to own the property for 3 years, regardless of the method of obtaining it. Now this period has increased to 5 years for real estate acquired no earlier than January 1, 2016. But the three-year period will continue to apply for those who received real estate by inheritance, under an annuity agreement or a gift agreement from family members.

Haven't changed tax rates according to personal income tax in 2016. It is difficult to say what changes are possible in the future, but their increase is definitely not expected in 2017. Let us remind you that for the income of Russian citizens, including dividends, in most cases the rate is 13%; for income from deposits and winnings, as well as some other income, the rate is 35%. For non-residents, income tax is charged mainly at 30%, and for dividends from non-residents, personal income tax is 15%.