12 kinds of income, that do not have to pay personal income tax

If you have income, it is taxed at the personal income tax (PIT). In favor of the state will be deducted 13% of the funds received.

Tax Code recognizes incomeArticle 41 of the Tax Code. The principles for determining income receipt in cash or in kind, which brought you profits. In other words, not all the money and gifts that you have got are considered earnings from the point of view of the Federal Tax Service. For some things do not need to pay the stateArticle 217 of the Tax Code. Income not subject to taxation.

1. Debt repayment

There are no benefits, you just get the. So you can not put it in the tax known. Whether you return the money in cash or transferred to the card, it is not income.

2. A gift from a relative

Apartments, cars, factories, ships - as long as everything is circulated within the family, it is not considered income. Keep in mind that the closest relatives - the parents, grandparents, grandchildren, brothers and sisters.

3. Money as a gift

Receive money as a gift without paying taxes, you can not only from close relatives, but also from people of varying degrees of dating. But be careful, if you are an official: Present may find

bribe.

Accept gifts in kind is also possible, if it is not flat, car, shares or units. If something of the above gives you is not a close relative, you will have to pay personal income tax.

Money transfer to the card, if it is a gift, and tax exempt.

4. Keshbek

Monthly bank transfers the money to your card, but it is not incomeLetter dated 21 October 2016 N BS-4-11 / 19982. The essence keshbeka that you return part of the money spent. This is a bonus for participating in the action of a financial institution, for which you need to spend their money.

5. Benefits, lump sum payments and compensation

These include unemployment benefits, maternity benefits, the monthly payments for the birth or adoption of a child, and many other kinds of support and compensation. There are nuances, so in each individual case it is better to consultArticle 217 of the Tax Code. Income not subject to taxation the Internal Revenue Code.

6. Income on deposits with a low rate

Personal income tax will have to payRF Tax Code, Part 2If the interest rate on ruble contribution by five points exceeds the rateThe refinancing rate of the Central Bank of Russian Federation refinancing of the Central Bank - now it is 12.5%. Monetary contributions to a fixed figure - 9%.

But deposits with the rate you just do not findInterest rates on loans and deposits and loans and the structure of deposits by maturitySo that a tax can not worry.

7. Inheritance

The property and money that got you on the sad occasion, are not subject to personal income tax. But the state will take money from you in another way - as a state duty.

8. Proceeds from the sale of certain products

If you grow in the garden fruits and vegetables, sell meat, milk, eggs, you can not pay the tax. But only under these conditions:

• total land area is less thanFederal Law of July 7, 2003 N 112-FZ "On private farms" 0.5 m;
• you do not use the labor of hired workers;
• you have a document that confirms the first and second paragraphs. It is issued by the relevant body of the local self-government, the rule of gardening, gardening or dacha non-profit association of citizens.

If you're selling collected in the forest wild fruits, berries, nuts, mushrooms, the tax also can not pay.

9. Proceeds from the sale of property that you have owned for more than 5 years

If this deadline is not expired, the personal income tax will have to pay, but there are exceptionsRF Tax Code, Part 2 (Part 2 of the Tax Code). Enough to own housing for three years to get away from the tax if:

• you got the property by inheritance or as a gift from a close relative;
• you privatize the apartment;
• you receive housing under a contract of life maintenance of a dependent.

10. Pensions and scholarships

Tax on income is not taxed. Therefore, the tax deduction is not available on them.

11. Payment for some services

The tax is not payable if you receive remuneration for:

• Suitable for children, the sick and people older than 80 years;
• tutoring;
• cleaning and housekeeping.

12. Win up to 4 thousand rubles

If during the year you won the lottery at least 4 thousand rubles, you do not need to pay tax. The same rule applies to promotions and competitions. If the amount is more usually the organizer pays the tax itself. But it is better for it to follow, not to remain in debt to the IRS.