What taxes do we pay to the state. How much taxes do Russians actually pay? You will be surprised! How much do we work for the state

"It was built on taxpayers' money!" Such phrases are often used in political disputes when it comes to the responsibility of the state to its citizens. Only - not in Russia. Our tax collection system is built in such a way that ordinary citizens hardly think about what taxes they pay and what they go to. There are, of course, exceptions, like taxes on real estate and motor vehicles - they really have to be drawn up on their own, but these payments (so far) are not large enough to play a role in political life.

To assess the burden of taxes in Russia, we decided, firstly, to figure out how much the state really depends on our payments with you. And, secondly, imagine what it would be like if we did not pay taxes (receiving mediocre medical care and a meager pension in return), but would dispose of this money at our own discretion.

So what taxes do Russians pay?

Individuals pay taxes on a car, apartment, house, land and the like. Working citizens also pay personal income tax (PIT).

Indirectly, the population bears the value added tax on goods and services, the employer's insurance contributions to off-budget funds, and excise taxes on alcohol and tobacco.

How much taxes does an employee pay?

Directly - only personal income tax (13% of the salary). However, the employee usually does not feel this - the tax is deducted from the salary and transferred to the state by the employer. When a person is asked about his salary, he usually mentions the "net" amount - what goes into his bank account or is issued at the cash desk. In fact, his salary is the entire amount, including tax. In the example below, the employee would say that his monthly salary is 87,000 rubles. In fact - 100,000 rubles.

The employer also pays insurance contributions for the employee to the Pension Fund of the Russian Federation (22% of salary before tax), the Federal Compulsory Medical Insurance Fund (5.1%) and the Social Insurance Fund (2.9%). If an employee earns more than a certain amount per year, then insurance premiums in the Pension Fund of the Russian Federation are reduced to 10%, and in the Social Insurance Fund they are zeroed.

What would be the income if you did not pay taxes?

An employee with a monthly salary before taxes of 100 thousand rubles costs his employer almost 1.5 million rubles a year: 1 million rubles of which goes to the employee, in fact, and almost 0.5 million rubles to the state. The person from the above example receives 87 thousand rubles a month. If we imagine that there is no state medicine and pensions, and also if there was no income tax, then the employee from our example would receive 125 thousand rubles a month and theoretically could spend 25,000 rubles. on your health and / or put off for old age.

The dream of a tax-free world also has its limits. If social contributions are canceled overnight, most people are unlikely to save for the future - rather, they would prefer to spend money here and now. This will lead to a jump in demand for goods and services throughout the country - and, consequently, will inflate the prices for them. That is, the growth in real well-being may turn out to be insignificant.

How much do we work for the government?

You can look at taxes and contributions from a different angle - as additional time spent at work to pay them. For salaries less than 60 thousand rubles ("on hand"), to which "discounts" on the payment of social contributions are not applied, this is 33% of the working time. That is, every working day out of 8 hours spent at a factory, in an office or at a counter, a conventional Russian works for one hour and 21 minutes for the Pension Fund, 48 minutes for regional and local authorities, and another half hour for compulsory medical insurance and social insurance funds. During the year, about 80 working days accumulate, which are spent on paying taxes and contributions.

For people with high salaries, the share of income given to the state will be lower, but it will still remain significant: the ratio of mandatory payments to the employer's total expenses decreases from 33% to 25% only for salaries of 600 thousand rubles per month and above.

Where do direct and indirect taxes on individuals go?

VAT proceeds go to the budget of the Russian Federation. 85% of personal income tax goes to the budget of the constituent entity of the federation, the rest goes to local budgets. The regions also get the transport tax. Excise taxes are divided between the federal and regional budgets: in particular, the center gets the excise taxes on tobacco, and the regions - most of the excise taxes on alcohol. Land tax and property tax of individuals are transferred to municipalities.

Insurance contributions for pensions, medicine and social insurance go to the respective funds. From this money, the PFR pays pensions to pensioners, the FFOMS pays for medical services to those who apply to public hospitals and clinics, and the FSS pays benefits for temporary disability, pregnancy, childbirth and childcare. Considering that the Pension Fund is being executed with a large deficit, which has to be compensated from the federal budget, we can say that not only the contributions of working Russians, but also other federal taxes are used to pay pensions.

How much does the budget depend on taxes?

Very much. In 2015, taxes, together with insurance premiums, accounted for 79% of revenues and 71% of expenditures of budgets of all levels, as well as extra-budgetary funds. The contribution of personal income tax, however, is more modest - about 10% of total income for the past year. This will not be enough for education, health care, or defense - except for the maintenance of security and the work of law enforcement agencies.

This comparison, however, is rather arbitrary, since personal income tax goes to the budgets of the constituent entities, and not to the federal budget. That is, 13% of the salary goes not so much to tanks and missiles (although indirectly to them too), as to things like schools and roads.

Georgy NEYASKIN

You can see the infographic and table for the article.

Individual entrepreneurs and organizations that are employers are obliged to withhold from all incomes paid to their employees (including those working under a civil law contract) Personal income tax and also list insurance premiums in the Federal Tax Service and the FSS.

Note: a tax consultant will help you with controversial issues, there is a free consultation.

Personal income tax (personal income tax)

Personal income tax- this is the main type of direct taxes (when the state levies tax directly on the income or property of the taxpayer). An employer who pays income to his employee is recognized as a tax agent in such a situation.

Tax agent Is a kind of intermediary between the state and the taxpayer, who is responsible for calculating, withholding and further transferring taxes (in this case, personal income tax from the employee's income) to the state budget.

The employer must withhold income tax from the amount accrued to the employee and transfer it to the tax office at the end of each month on the day the salary is paid. When calculating personal income tax, it is necessary to take into account all payments made to an employee during the month.

Personal income tax is calculated according to the following formula:

Personal income tax = (Employee's monthly income - Tax deductions) x Tax rate

Tax rate for the calculation of income tax is 13% (for virtually all income paid to employees) or 30% (in case of payments to foreign workers).

Note: Since 2015, the tax rate of 13% applies to dividend payments.

When calculating income tax, the amount of the tax base can be reduced by the amount of tax deductions, which can be applied only for income taxed at a rate of 13% (excluding dividends).

You can read more about personal income tax for employees on this page.

Note! From 2020, the payment of personal income tax can be made at the expense of a tax agent, not a taxpayer. This is permissible if, according to the results of the tax audit, it turned out that the employer did not withhold personal income tax or did not fully withhold it (clause 9 of article 226 of the Tax Code of the Russian Federation).

Thus, if the employer pays the employee a gray salary, and this becomes clear during the audit, the company or individual entrepreneur will pay the additional personal income tax from its own pocket. It will not be possible to withhold this amount from the employee, since in accordance with the new edition of Article 208 of the Tax Code of the Russian Federation, it not considered employee income.

Read about how to find out about tax debts.

Insurance premiums for employees

Every employer is obliged to pay monthly insurance premiums for its employees. They are calculated from the amount of income paid to an individual and transferred from the employer's own funds. Starting in 2017, contributions must be paid to the Federal Tax Service (FTS) and the Social Insurance Fund (FSS).

Insurance premiums are paid in accordance with the general rates set by the Russian Government for each year. In 2020, the following rates apply:

• For compulsory pension insurance - 22% .
• For compulsory medical insurance - 5,1% .
• FSS - 2,9% (excluding contributions from accidents).

Some categories of employers are entitled to apply preferential rates when paying insurance premiums. They can be found in this table.

In 2020, the maximum limits for assessing contributions have changed:

• On the OPS - 1 292 000 rub. (in case of excess, contributions are paid at a reduced rate - 10% ).
• For compulsory medical insurance (medical insurance) - the limit value has been canceled.
• On the OSS - 912 000 rub. (in case of excess, contributions are no longer paid).

Insurance premiums for pension, medical and social insurance are calculated on an accrual basis from the beginning of the calendar year. You need to pay them monthly no later than the 15th next month.

You can read more about insurance premiums for employees at

The Russian Federation is a state with many types of taxes. Thanks to this (and not only), we are at the bottom of the list in terms of ease of doing business. What taxes does a person pay with us? We are a country with one of the most complex tax systems. But upon closer examination, it turns out that there are many nuances here. Let's find out what taxes are paid by citizens of the Russian Federation and what is included in these payments.

What does a citizen pay?

As mentioned above, there are many taxes. But with most of them we never have to meet, or we may learn one or more of them in our entire life. Taxes, which are so rare, will not be considered. Within the framework of the article, we will list what you have to pay regularly. So, a short list of taxes that citizens of the Russian Federation have to pay:

1. Tax on winnings, prizes and interest on deposits.
2. Tax on dividends received from securities.
3. Transport taxes.
4. Land taxes.

And how many types of taxes are there? At the moment, one way or another, you can meet with 14 types. That's how much taxes citizens pay! Also, generally speaking, some division should be made. There are direct and indirect taxes. The first includes all those that have been listed - the state openly and without using any secret mechanisms collects them from us - ordinary citizens. Indirect ones are more complicated in their implementation and allow subjecting the country's population to additional taxation. This mechanism can be implemented in the form of imposing additional payments on product manufacturers, who will shift all costs onto the shoulders of their customers. These are the taxes paid by the citizens of Russia. And if they are still engaged in entrepreneurship, then the amounts grow significantly.

What does a non-citizen pay?

Looking ahead, we should talk about one of the groups of people who bring income to the state treasury. More specifically, about non-citizens. They also pay all the taxes that were mentioned earlier, with minor differences. Namely - all incomes are subject to a rate of 30%, these are the taxes a foreign citizen pays. So we can say that we have specific protectionism in order to reduce the infusion of migrant labor.

Personal income tax

Important from the point of view of replenishing the state budget is it is paid by all law-abiding citizens who receive certain amounts of money from their own activities. The tax base can be:

1. Salary received as a reward for providing professional skills and time.
2. Income generated by renting out houses, apartments, industrial and warehouse premises, and office buildings. It also includes the sums of money that a person receives for lending to others his personal transport (car, car, motorcycle, bicycle, transport for transporting people, etc.) for temporary use.
3. Income received from copyright and related rights that apply to. As a subject of taxation can be amounts received as royalties for books and articles published in magazines, or for the sale of copies of their own musical works. In general - for any creative work.
4. Income received from the sale of property (real estate or transport).

So, we have decided on what falls under the personal income tax. But what is the stake here? Well, it's not a secret - it is 13% of the income. These are the taxes paid by the citizens of our country when receiving money in one of the above ways.

Taxation of winnings, prizes and interest on deposits

Due to the popularity of lotteries, prize draws and bank deposits, taxation has been introduced for them. The rate in this case is 35% of the market value. These are the taxes paid by the citizens of our state even in such cases. Information regarding these areas of life can be divided into two points:

1. Winnings and prizes. The fact is that according to modern legislation, in case of gratuitous transfer, it is necessary to pay 35% of the market value of the item received. Therefore, when holding promotions or similar events, they are usually sold for a symbolic amount. Even if the prize is an apartment or a car.
2. Interest on deposits. Here, too, not everything is so simple. Interest is taxed at 35 percent, but with certain conditions. So, only that part of them that exceeds the refinancing rate set by the central bank falls under taxes.

Taxation of dividends

In recent years, investing in stocks and bonds has become popular. They allow you to receive insignificant income in the form of dividends, and if necessary, you can sell securities and get your money. It is clear that this could not be ignored by the state. Therefore, all income that is a dividend of securities is taxed at 9%.

Transport tax

To find out about this tax will be of interest to those who are just planning to purchase a vehicle. So, it must be paid to everyone who has their own car (the exception to this is the cars of disabled people, which are not subject to taxation, as well as other preferential categories that are established by law). It should be noted that payment rates are prescribed in the Tax Code of the Russian Federation, but they can be changed by local and regional authorities. As a rule, they do not miss the opportunity to take advantage of this privilege, because what is prescribed in the legislation does not satisfy due to too small amounts of payment. Therefore, it is difficult in this situation to calculate exactly what taxes citizens pay, we can say that in this case they are rubber. The basis for taxation is the power of the vehicle's engine, which is measured in horsepower.

Land tax

If you have a land plot of any purpose, be it a summer cottage, agricultural land, industrial or garden ornamental, you will have to pay the appropriate tax. The rate, depending on the object, ranges from 0.3 to 1.5 percent. It all depends on the purpose of the land on which the tax is charged. The cadastral value is taken as a base. The object of taxation is the land plot itself. If payments are not made on time, then the owner will be charged fines and interest. Their size depends entirely on the amount that had to be paid.

We all know that the state exists thanks to taxes, and that each of us is a taxpayer. But exactly how much do we pay? As it turned out, it is difficult to calculate, but possible. Below you will find out everything about direct and indirect taxes and together with us you will calculate how much the average family gives to the budget.

Income tax - the famous 13%

If you ask any person how much they pay in taxes, many are likely to answer - 13%. This figure is the base rate of personal income tax - personal income tax. Back in 2001, its introduction became a truly historic decision. The government suggested that a one-size-fits-all and understandable rate is the best way to get wages out of the gray zone. The complex scale of income tax was abolished, and the phrase “13% - pay taxes and sleep in peace” was remembered by everyone. The plan was a success - enterprises really began to switch to "white" salaries. And 13% of it today is paid by any working citizen, regardless of how much he earns.

Case: Take the fictional citizen Korolyov, for example. His official salary is 50,000 rubles. per month. Every month, personal income tax is charged on it in the amount of 6,500 rubles, and 43,500 into the hands of Korolev.

Not from the whole salary

Not everyone pays taxes on their entire salary. There are many categories of citizens eligible for deductions. The most common of these is parents. Each child reduces by a certain amount the "base" salary, from which personal income tax is calculated. The first and second children reduce the "base" by 1400 rubles. each, subsequent - by 3000 rubles.

Case: Citizen Korolyov has two children. If he was not too lazy and issued a deduction, then his personal income tax will be calculated not from 50,000 rubles, but from 50,000 minus 1400 × 2, that is, from 47200. This means that every month the accounting department will give from his salary to the tax office not 6500, but RUB 6136 In the hands of Korolev-father will receive 43,864 rubles. Thus, two children allow Korolev to save 364 rubles. per month or 4368 rubles. in year.

In 2015, the project of introducing a progressive personal income tax scale was actively discussed. This scale is valid in many countries and assumes that the income tax rate rises as income rises. According to the bill, which was discussed in the Russian Federation, from income over 416.6 thousand rubles. a month would have to pay 18%. With a further increase in income, the rate would grow even more and could even reach 28%. However, the bill was rejected.

Not just salary. We pay 13% not only from salaries, but also from any other income. For example, from rental housing or stock dividends. And in some cases, the rate can rise sharply. From any winnings (for example, in the lottery) of more than 4,000 rubles, as well as from income on a bank deposit, if the interest on it exceeds the refinancing rate + 5 percentage points (today it is 16%), personal income tax will be 35%. However, winnings, as well as such high rates on bank deposits, are rare. Interest on most bank deposits from personal income tax is exempt.

Social taxes - how 13% becomes 43

13% - quite a bit. However, it is a mistake to think that this is the end of our taxes. It's just that the rest of the tax burden is borne by the employer.

After the company's accountant has calculated our salary, he must pay contributions to funds - pension (22%), medical (5.1%) and social insurance fund (2.9%). Total - payment to funds should be up to 30% of salary. And together with personal income tax - 43%. Almost half of what the employee gets his hands on.

Case: Citizen Korolev earned 600,000 rubles in a year. The employer paid for the Queen to the "funds" 30% of this amount, ie 180,000 rubles. per year or 15,000 rubles. per month. So, the Queen's monthly tax payments are 15,000 rubles. "In funds" plus 6136 rubles. Personal income tax or 21,136 rubles. This is not much less than half of our hero's modest salary.

However, it is a mistake to think that the employer pays exactly 30% for each of us. In the Russian Federation, payments to funds are calculated on a so-called “regressive” scale. The higher the salary with which the company has already transferred the tax for you this year, the lower the percentage that will have to be paid in the remaining months.

Case: The wife of a citizen Korolyov has made a much more successful career than her husband, and earns 100,000 rubles. per month. For the first seven months of the year, its taxes "into funds" amounted to 30% - 30,000 rubles each. per month. But in August the amount of the salary with which the tax was paid exceeded 711,000 rubles. From that moment on, the rate is reduced and amounts to 10%. For a year, the company in which citizen Korolev works will pay 262,200 rubles for her. in "funds".

Property taxes

In addition to taxes tied to wages, there are also taxes on various types of property. Most of us pay at least two - vehicle tax (on car ownership) and property tax.

Case: In 2008, a citizen of Korolev received a new foreign car from his parents as a wedding present. It was an economy class sedan with a manual transmission. Korolyov still drives this car. For 2015, he will pay 875 rubles for it. tax.

Until recently, real estate tax also rarely exceeded 1000 rubles. in year. However, the situation has changed since 2015. From now on, the taxable value of real estate is calculated based on the cadastral value, and the tax amount itself will grow by 20% per year until 2020.

Case. Citizen Korolyov and his wife live in an apartment they inherited from their grandmother. This apartment is located in Moscow, in an area not very remote from the center, and its cadastral value is 8 million rubles. In 2016, the family will pay 1,039 rubles for this apartment, and in 2020 - already 5,139.

We spend our salaries and continue to pay taxes

Income, social and property taxes are tied to each of us personally. But having dealt with them, we do not stop paying taxes. After all, we spend money on goods and services. And their cost already includes taxes paid to the state by manufacturers and sellers. First of all, we are talking about value added tax or VAT. In the Russian Federation, it is 18% and is charged every time someone sells a product or service to someone. Often, VAT is levied several times on the way of goods from the manufacturer to the store shelves - after all, there are also wholesalers and intermediaries. In any case, at least 18% of the value of your grocery basket, clothing, detergents or other goods is VAT.

Case: The total expenses of the Korolyov family for food and other trifles are 40,000 rubles. per month. This means that at least another 7200 rubles. per month are added to the taxes that this family pays, albeit indirectly.

However, in addition to VAT, there are also excise taxes - a special tax burden that applies only to certain goods or types of goods. Most often, we are talking about cigarettes or alcohol (it is assumed that budget revenues will be used to treat diseases and eliminate other indirect consequences of smoking and drinking alcohol). However, there are also excise taxes, for example, on gasoline and even jewelry. In addition, producers indirectly add other taxes to the cost of goods and services that are paid to the state. One of the most tax-intensive services is housing and communal services. On average, taxes account for up to 50% of utility bills.

Case: Citizen Korolyov does not drive every day. It takes about 100-150 liters of gasoline per month. He buys it for an average of 35 rubles. per liter and spends about 4500 rubles on gasoline. per month, excluding VAT. It is difficult to say exactly how much of this amount goes to the manufacturer for taxes, duties and excise taxes. But experts say that the tax component in the cost of gasoline is about 10%, i.e. about 450 rubles

Let's sum up

Let's calculate how much taxes the Korolev family pays. Let us recall the conditions. Mr. Korolev earns 60,000 rubles. a month, and his wife - 100,000 rubles, they live in their own apartment and own one used foreign car.

Personal income tax from salary:

Mr. Korolev - 6136 rubles. Madam Queen - 13,000 rubles.

Social payments:

Mr. Korolev: 18,000 rubles. Mrs. Queen - 21850 rubles.

VAT on purchases based on expenses within 40,000 rubles. per month:

The approximate share of taxes in the housing and communal services account (the family pays 3000 rubles / month for housing and communal services)

Total: 50,106 rubles. per month excluding annual car and property taxes.

The total income of the Korolev family, we recall, is 150,000 rubles. per month. To understand how much each of us pays in taxes, just look at our salary and divide by three. Most likely, this is your approximate contribution to the state budget.

An ordinary citizen, i.e. an individual transfers less money to the state than someone who is engaged in business (a legal entity or an individual entrepreneur), but still he cannot avoid paying taxes.

Related materials:

Types of tax deductions

A citizen contributes to the capital's budget *:

1. Transport tax - subject to vehicle ownership;
2. Land tax - subject to ownership of a land plot;
3. Individual property tax - subject to property ownership;
4. Personal income tax - subject to the receipt of income, is subject to rates of 9%, 13%, 30% or 35%;

And also, a citizen himself, or indirectly through an employer, pays insurance contributions to extra-budgetary funds: the Pension Fund of the Russian Federation (PFR), the Social Insurance Fund (FSS) and the Federal Fund of Compulsory Medical Insurance (FFOMS).

Transport tax

It must be paid no later than December 1 of the year following the expired tax period. Those. transport tax for 2012 must be paid by December 1, 2013

Land tax

Individual property tax (residential and non-residential premises)

In accordance with article 217 of the Tax Code of the Russian Federation and with law N 78-FZ, the 13% tax on personal income is not levied on inherited income regardless of the degree of kinship or next of kin. This applies to any income, with the exception of remuneration paid to the heirs of “authors of works of science, literature, art, as well as discoveries, inventions and industrial designs” (Article 217, Clause 18 of the Tax Code of the Russian Federation).

Personal income tax (personal income tax)

The tax rate is 9%, 13%, 30% or 35% of the total amount of income received for the billing period (i.e. for the year).

The penalty for an unsubmitted declaration is 5% of the unpaid tax amount for each month of delay, but not less than 1,000 and no more than 30% of the unpaid tax amount.

9%

• income in the form of interest on mortgage-backed bonds issued before January 1, 2007;
• income of the founders of the trust management of the mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of the mortgage coverage prior to January 1, 2007.

30% Those who are tax residents of the Russian Federation are obliged to pay (we are talking about those citizens who are in the territory of the Russian Federation for less than 183 calendar days a year). However, this category will have to pay the standard 13% for labor activity and labor activity as a highly qualified specialist, and for income from equity participation in the activities of Russian organizations - 15%.

35% must be paid if received:

• winnings or prizes received in a competition, lottery, TV game, etc .; an exception - prizes and winnings are less than 4,000 rubles (for details, see the article "");
• interest on bank deposits that exceed the size: for ruble deposits, this is the refinancing rate + 5%, for foreign currency deposits - 9% per annum (Article 214.2 of the Tax Code of the Russian Federation);
• the amount of savings, if the interest on the loan you took is lower than that specified in article 212.2 of the Tax Code of the Russian Federation: for a ruble loan, this is 2/3 of the refinancing rate over the amount of interest calculated on the basis of the terms of the agreement, for foreign currency loans - 9% per annum;
• payments for the use of funds of members of a credit consumer cooperative, as well as interest for the use by an agricultural credit consumer cooperative of loans from members or associate members of this cooperative, in terms of the excess of the amount of the specified fee, interest charged over the amount of payment, interest calculated based on the refinancing rate + 5%.
Payments to off-budget funds

Self-pay applies to those individuals who do not have the status of individual entrepreneurs, but pay salaries to employees (housekeepers, builders or repair crews for) and / or pay remuneration to contractors who are individuals.

During 2012-2013, the maximum rate of insurance premiums was reduced from 34 to 30 percent. It will apply to payments accrued to the employee that do not exceed RUB 512 thousand in 2012 and RUB 573 thousand in 2013.

Keep in mind that an individual receiving remuneration cannot independently pay contributions to the FIU or to the Social Insurance Fund, if he is not an individual entrepreneur.

* The rates for taxation objects are indicated according to the information of the Moscow Department of the Federal Tax Service.