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Все новости / 11 Ноября 2020

Госдума одобрила закон об увеличении ставки НДФЛ до 15%

Депутаты Госдумы одобрили закон об увеличении ставки НДФЛ до 15% с доходов, превышающих 5 млн рублей.

Напомним, правительственный законопроект № 1022669-7 предлагает сохранить ставку НДФЛ в размере 13% только в отношении доходов до 5 млн рублей. Для доходов более 5 млн рублей налоговая ставка будет составлять 650 000 рублей и 15% суммы доходов, превышающих 5 млн рублей.

Таким образом, по повышенной налоговой ставке будет облагаться только та часть дохода, которая превышает 5 млн рублей.

При этом для доходов физических лиц от продажи любого имущества (кроме ценных бумаг) законопроект сохраняет действующую налоговую ставку в размере 13% вне зависимости от суммы. Также из доходов физических лиц, которые подлежат обложению НДФЛ по налоговой ставке в размере 15%, исключены доходы в виде страховых выплат по договорам страхования и пенсионного обеспечения.

Кроме того, новые нормы устанавливают особый порядок исчисления суммы НДФЛ налоговыми агентами в отношении доходов физических лиц, подлежащих обложению НДФЛ по ставке 15%.

В частности, если на момент уплаты сумма НДФЛ, рассчитанная нарастающим итогом с начала года, превысила 650 000 рублей, налоговый агент должен отдельно перечислить сумму НДФЛ, относящейся к части налоговой базы превышающей 5 миллионов рублей. Применяя данный порядок, налоговый агент учитывает только те доходы, источником выплаты которых он является. 

Если общая сумма НДФЛ, исчисленная налоговым органом с доходов физлица, превысит сумму НДФЛ, удержанную всеми налоговыми агентами, то налоговый орган направит такому физлицу налоговое уведомление. В нем будет указана сумма НДФЛ, которую надо будет доплатить физлицу самостоятельно в срок до 1 декабря года, следующего за годом получения дохода.

Новые нормы будут применяться в отношении доходов, полученных начиная с 1 января 2021 года.