We are rubles, and you have a penny

What is the essence of the “increase” of personal income tax that the government prepared, whom it will affect and on what scale

So, the tax reform, which has been talked about so long ago, has already started. On the evening of May 28, the Ministry of Finance introduced a package of bills to the government, which includes amendments to the law on the budget for 2024 and the planning period 2025 and 2026, as well as amendments to the tax and budget codes. The proposals will be considered by the commission on billing activities, and then at a government meeting.

According to the Minister of Finance of the Russian Federation Anton Siluanov, the proposed changes will ensure the “growth of the country's economic well -being”, as well as “stable and predictable conditions for citizens and business” for the next 6 years.

Moderate progress

Of course, it should begin discussing the contours of tax reform with the fact that the authorities call the income tax increase. And progressive.

“In Russian society, there has long been a stable request for social justice, including a progressive taxation scale,” the Minister of Finance said. True, I have a big suspicion that the “progressive taxation scale” is not a priority in citizens' requests and, under social justice, they mean something else.

Moreover, I think that the ideas about the “fair taxation” from people and the authorities vary greatly: the authorities are talking about the tax on “high salaries”, and people are waiting for an increase in “small salaries” and - possibly - confiscation of overpromitations. (By the way, what, someone seriously thinks that these pyramids of money, which periodically pour out of apartments and mansions of different small authorities, are excesses of their salaries?)

The upper border of personal income tax in the Russian Federation is one of the lowest in the world, it is. But the poor should pay one of the highest personal income tax.

In 97 countries, there is a “zero” lower border of personal income tax. In Russia, this tax is still accrued even for the minimum wage, which is 19,242 rubles. That is, when the employee has such a salary, he actually receives 16,740 rubles in his hands, which is less than the subsistence level. Of course, the minimum wage in this case plays a purely fiscal role - so that the authorities can plan the revenue part of the budget, to know what minimum can be obtained from each employee.

As for the “progressive system of taxation”, the progression in the version of the Ministry of Finance turned out to be quite gentle.

The current progression of personal income tax has two steps: the base rate of 13% for income is up to 5 million and 15% for income over 5 million rubles.

Now there will be 5 steps with a lower cut -off for accrued income 2.4 million rubles. per year, and the rate of bets is from 13 to 22%:

• 13% - for income below 2.4 million rubles. per year;

• 15% - for income from 2.4 to 5 million rubles. per year;

• 18% - for income in the range from 5 to 20 million rubles. per year;

• 20% - for income in the range from 20 to 50 million rubles. per year;

• 22% - in income over 50 million rubles.

In this case, the principle of application of rates “from the amount of excess” will be valid. For example, if the annual income is 10 million, then, respectively, the first 2.4 million income will be taxed at a rate of 13%. The next 2.6 million rubles. before cutting off 5 million at a rate of 15%, and the remaining 5 million - at a rate of 18%.

In this case, the effective rate will be a little more than 16%, the total amount of taxes will be 1.6 million (with the current tax legislation, an effective rate is 14% or 1.4 million) to “pay” in this case a little more than 200 thousand rubles.

But here a person who earns 250 thousand rubles a month will pay 1 thousand rubles in addition (or 12 thousand rubles more for a year from an annual income of 3 million rubles), and making 400 thousand rubles. - 4 thousand rubles. (or 48 thousand rubles in addition a year from an annual income of 4.8 million rubles per year), the Ministry of Finance explains.

At the same time, only 3.2% of working people, or 2 million people (out of 64 million with income over 2.4 million rubles per year) will affect tax changes, the Ministry of Finance said.

That is, the bosses in budget suggest us, only 3% of workers in the country receive more equivalent of two thousand euros per month.

Rosstat, however, could disagree with such an assessment - from the published data on the distribution of the number of employees by the level of salaries, we can conclude that the increase in taxes will affect 10% of employees (7.3 million people).

Distribution of a penny from the ruble

At the same time, tax compensations are also provided. For parents with two or more children, the average per capita income for a family of whose family does not exceed 1.5-time subsistence minimum per month, the Ministry of Finance proposes to introduce a refund of personal income tax in the amount of 7%. Thus, the personal income tax rate for them will actually be 6%.

“In the conditions of 2025, it is 319.194 thousand rubles per year per person; So, a family of four, where two children, the total income per year should have no more than 1.3 million rubles. Based on the subsistence level of 2025, the tax payment may be provided to parents with a monthly income of up to 53 thousand rubles if both work. And no more than 106 thousand rubles - if only one works, ”the Ministry of Finance quotes preliminary calculations.

For example, if in a family of 4 people with 2 children, 1 parent works and receives 92,700 rubles in 2024 per month. Or less, in fact it will pay not 12 050 rubles, but 5560 rubles, having issued a return of 7% of 13% of personal income tax. In 2023, less than three personal income tax (46,350 rubles) received 44% of workers (32 million people).

In Russia, there are 6.83 million families with two or more children. Of these, 1.7 million - incomplete, where a maximum of one parent works, follows from the data of the census. Thus, the proposed measure can help at least 3 million large families.

True, there is an important reservation: reducing personal income tax and providing the possibility of returning part of personal income tax is not the same thing. This is just the possibility of obtaining compensation that the family can use. Or maybe not.

Ideals and realities

“Ideally” a new taxation scale may look like this.

• 6% - for income of large families (with two or more children), if the average per capita income in the family is less than 1.5 living wages per month (3 million families will affect);

• 13% - for income up to 200,000 rubles. / month. (such a salary in 2024 was more than 90.3% of the population);

• 15% - for income from 200,000 to 417,000 rubles. / month. (7.5% of the population, according to Rosstat, the Ministry of Finance indicates 3%). Among them are officials, ITSHNIKS, financiers, oil and gas miners.

• 18% - for income from 417,000 to 1.67 million rubles. / month. (2.1% of the population). This is the level of top management of companies.

• 20% - on income from 1.67 to 4.17 million rubles. / month. (members of the board of corporations and banks, ministers).

• 22% - for income over 4.17 million rubles. / month. (superior managers).

The last two categories will cover less than 0.1% of the population. However

All these tax innovations should not be called income tax, but a tax on salaries, because the Ministry of Finance did not offer to change the progression scale in the taxation of dividends, interest income on deposits and income from the sale of securities.

However, it is proposed to reduce the threshold for the use of a 15%rate in the taxplain of personal income of individuals in the form of interest on deposits.

Since 2024, individuals began to pay interest tax on bank deposits. So, if the income for all deposits of a citizen exceeded 150 thousand rubles, it is necessary to pay personal income tax at a rate of 13% from this excess. And if the total income of a citizen (salary, dividends, interest on deposits and others) exceeded 5 million rubles per year, then the rate rises to 15%. Based on the offer of the Ministry of Finance, now this amount will be reduced to 2.4 million rubles. Prior to this threshold, a 13%rate will be used. Further progression is not provided. According to the Ministry of Finance, this norm will affect a small number of citizens who have more than 16 million rubles on deposits.

Well, now the main thing. The price of the issue. The amount of the “additional fee” of personal income tax can amount to 533 billion (last year the fees amounted to 159.5 billion per income of more than 5 million rubles at a rate of 15%).

Half a trillion rubles on the scale of the consolidated budget (federal budget plus budgets of the regions) - this is a few. Then what is the matter, what kind of justice can we talk about and why did the authorities talk about reform?

I will explain. “Tax progressiveness” is one thing, and “tax level growth” is different. The government of the Russian Federation needs to be spent more and more, and its ability to gradually increase taxes on all nothing limits. Therefore, the worst thing is still ahead, and the altered personal income tax scale is so, a small trouble for a very narrow circle of people, who, however, the salary is still not the main income. What will be done and how? This is the following article.

Raising taxes will not affect those who are related to their and “defense”.