to the State Duma has been submitted A package of bills on the introduction of a tax of 4 and 6% for self-employed Russians . It is assumed that the new tax regime will be established as part of a pilot project in Moscow, the Moscow and Kaluga regions, as well as Tatarstan.
Details
- The deputies propose to introduce a tax on "professional income" at a rate of 4% (when providing services to individuals) and 6% (providing services to legal entities), as indicated in the amendments.
- The self-employed with a monthly income of up to 200,000 rubles or an annual income of up to 2.4 million will be able to apply the regime. Those who earn more will have to apply for an IP.
- The tax will be paid automatically through the My Tax application, which is being developed by the Federal Tax Service.
- Russians who switch to the new regime will not pay personal income tax.
- It is planned to establish a new tax regime for the self-employed as an experiment in Moscow, the Moscow and Kaluga regions, as well as in the Republic of Tatarstan. The pilot project is proposed to be implemented from January 1, 2019 to December 31, 2028.
- The relevant amendments to the Tax and Budget Codes have been published in the State Duma database.
Context
- Earlier, the head of the Federal Tax Service, Mikhail Mishustin, also spoke about other parameters of the new tax system. According to him, 1.5% of the taxes paid will go to the Compulsory Medical Insurance Fund, self-employed people who join the system can be given a tax credit of 10,000 rubles, and the penalty for tax evasion can be set in the form of a fine up to the amount of revenue. We wrote more about all the parameters here .
- According to Rosstat, in 2017, 19.8% of employed citizens worked in the informal sector, which is more than 14 million people. In 2016, the share of the informal sector was 21.2%. The Ministry of Labor estimated in 2016 the loss from illegal employment at 500 billion rubles.
Liana Faizova