Progressive tax rate
Tax base and set of tax bases
When determining the tax base, all incomes of an individual that are received by him both in cash and in kind or the right to dispose of which he has arisen, as well as income in the form of material benefits, determined according to the rules of Art. 212 of the Tax Code of the Russian Federation (clause 1 of article 210 of the Tax Code of the Russian Federation).
At the same time, the tax base is determined separately for each type of income, for which different tax rates are established (clause 2, article 210 of the Tax Code of the Russian Federation).
Federal Law No. 372-FZ declared para. 2 p. 2 art. 210 of the Tax Code of the Russian Federation. It contained a clarification according to which the tax base for income from equity participation should be determined separately from other income, in respect of which a tax rate of 13% is applied (clause 1, article 224 of the Tax Code of the Russian Federation).
However, Art. 210 of the Tax Code of the Russian Federation is supplemented with new clauses 2.1 – 2.3, which define the procedure for the formation of aggregate tax bases.
Based on paragraph 2.1 of Art. 210 of the Tax Code of the Russian Federation, the totality of tax bases, in respect of which a tax rate of 13% is applied (provided for in paragraph 1 of Article 224 of the Tax Code of the Russian Federation), includes the following tax bases, each of which is determined separately in relation to the income of individuals – tax residents of the Russian Federation:
the tax base for income from equity participation (including income in the form of dividends paid to a foreign organization on shares (stakes) of a Russian organization recognized as reflected by the taxpayer in the tax return as income);
tax base on income in the form of winnings received by participants in gambling and lotteries;
tax base for income from operations with securities and operations with derivative financial instruments;
tax base for REPO transactions, the object of which are securities;
tax base for securities lending transactions;
tax base for income received by participants in an investment partnership;
tax base for transactions with securities and transactions with derivative financial instruments recorded on an individual investment account;
tax base on income in the form of profits of a controlled foreign company (including fixed profits of a controlled foreign company);
tax base for other income, for which the tax rate of 13% is applied, provided for in paragraph 1 of Art. 224 of the Tax Code of the Russian Federation (main tax base).
According to paragraph 2.2 of Art. 210 of the Tax Code of the Russian Federation, the totality of tax bases, in respect of which a tax rate of 30% is applied (provided for by paragraph 1 of clause 3 of Article 224 of the Tax Code of the Russian Federation), includes the following tax bases, each of which is determined in relation to the income of individuals that are not tax residents of the Russian Federation, separately:
tax base on income in the form of winnings received by participants in gambling and lotteries;
tax base for income from operations with securities and operations with derivative financial instruments;
tax base for REPO transactions, the object of which are securities;
tax base for securities lending transactions;
tax base for income received by participants in an investment partnership;
tax base for transactions with securities and transactions with derivative financial instruments recorded on an individual investment account;
the tax base for income from the sale of real estate and (or) share (s) in it, as well as for income in the form of an object of real estate received as a gift;
tax base for other income, for which the tax rate of 30% is applied, provided for in par. 1 p. 3 art. 224 of the Tax Code of the Russian Federation.
By virtue of paragraph 2.3 of Art. 210 of the Tax Code of the Russian Federation, the tax bases specified in clauses 2.1 and 2.2 (with the exception of the main tax base) are defined as the monetary value of the relevant income subject to taxation and taken into account when determining the tax base, taking into account the specifics established by Art. 214.1, 214.3, 214.4, 214.5, 214.7, 214.9 of the Russian Tax Code.
These features are:
The tax base
Formation features
For income from equity participation (clause 1 clause 2.1 article 210 of the Tax Code of the Russian Federation)
It is determined taking into account the features established by Art. 275 Tax Code of the Russian Federation
For income from operations with securities and operations with derivative financial instruments (clause 3, clause 2.1, article 210 of the Tax Code of the Russian Federation)
The corresponding income is reduced by the amount of tax deductions provided for in paragraphs. 1 p. 1 art. 219.1 and Art. 220.1 of the Tax Code of the Russian Federation
For transactions with securities and transactions with derivative financial instruments recorded on an individual investment account (clause 7, clause 2.1, article 210 of the Tax Code of the Russian Federation)
The corresponding income is reduced by the amount of tax deductions provided for in paragraphs. 3 p. 1 art. 219.1 and Art. 220.1 of the Tax Code of the Russian Federation
For income received by participants in an investment partnership (clause 6, clause 2.1, article 210 of the Tax Code of the Russian Federation)
The corresponding income is reduced by the amount of tax deductions provided for in Art. 220.2 of the Tax Code of the Russian Federation
Federal Law No. 372-FZ in Art. 210 of the Tax Code of the Russian Federation, a separate clause was introduced (clause 3.1), which regulates the procedure for determining the tax base for the sale of shares in the authorized capital of a company.
