Deflator coefficients for 2018 approved

Table with new odds

Here is a table with new deflator coefficients for 2018.

The deflator coefficient is needed to adjust the amount of income that gives the company the right to switch and work on the simplified tax system. However, there is no need to index income limits until 2020 (Clause 4, Article 5 of Law No. 243-FZ of July 3, 2020). Accordingly, a company will be able to switch to the simplified tax system from 2020 if its income for 9 months of 2020 does not exceed 112.5 million rubles. But she will be able to apply the “simplified system” until income from activities exceeds 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Also see “Conditions for the transition to the simplified tax system from 2020: criteria.”

How will the values ​​of deflator coefficients change?

The values ​​of the current deflator coefficients and the coefficients approved for 2020 are given in the comparative table.
Deflator coefficient values ​​for 2020 and 2018

Also see “Deflator coefficients for 2020 have been approved.”

Deflator coefficient for UTII

“Imputers” use a deflator coefficient (another name is the K1 deflator coefficient, Article 346.27 of the Tax Code of the Russian Federation) to adjust the values ​​of the basic profitability of a particular type of activity. The deflator coefficient for UTII for 2020 was set at 1,868 rubles. Compared to the previous value in 2020 (1.798), it increased by 3.4%. This means that even if the value of the physical indicator by type of activity remains the same and the size of K2 is set by local authorities at the same level, the “imputed” tax that you will pay to the budget will increase in 2020.

Deflator coefficient for 2020 for personal income tax

For an employee who is a foreigner and pays an advance on income tax for a patent, the deflator coefficient increases the amount of this advance.

Thus, the deflator coefficient in 2020 will be higher compared to the previous year. If the authorities in the constituent entities of the Russian Federation decide to introduce a regional coefficient, the payment amount will increase.

Deflator coefficient for the patent system

For the patent taxation system used by individual entrepreneurs, the deflator coefficient increases the maximum amount of potential annual income by type of business activity. Let us recall that the basic value of the maximum possible annual income of an individual entrepreneur is 1 million rubles (clause 7 of Article 346.43 of the Tax Code of the Russian Federation). In 2020, the coefficient was 1.425. And in 2020 it will increase to 1.481. Consequently, the maximum amount of potential annual income for a “patent” business will be 1.481 million rubles (1 million rubles × 1.4481). Thus, the maximum cost of a patent per month in 2020 will be 7,405 rubles (1.481 million rubles × 6%: 12 months). Note that regional authorities can increase the amount of potential annual income for certain types of activities by three, five and even 10 times (clause 8 of Article 346.43 of the Tax Code of the Russian Federation).

Deflator coefficient for patent for 2020

The potential annual income of an entrepreneur when working on a patent is 1 million rubles. (clause 7 of article 346.43 of the Tax Code of the Russian Federation). This amount is adjusted by the deflator coefficient, which was increased from 1.425 to 1.481 by the order establishing deflator coefficients for 2020.

This means that the potential income of an individual entrepreneur for calculating the cost of a patent in 2020 could be 1.481 million rubles. (1 million x 1.481). The resulting value is multiplied by the “patent” tax rate and divided by the number of months in the year:

RUB 1.481 million x 6%: 12 months. = 7405 rub. - this is the maximum cost of a patent per month in 2020, which increased by 280 rubles compared to 2017 (RUB 7,125).

Let us recall that in the regions the potential annual income of an entrepreneur on a patent can be increased to three, five or ten times the amount (clause 8 of Article 346.43 of the Tax Code of the Russian Federation), depending on the number of residents and a number of other factors. This means the cost of the patent itself. Read more about PSN here.

Deflator coefficient for trade tax

Trade fee payers use a deflator coefficient to adjust the fee rate determined for activities related to the organization of retail markets (clause 4 of Article 415 of the Tax Code of the Russian Federation). The basic value of this rate is 550 rubles per 1 square meter of retail market area. The coefficient value for 2020 was 1.237. For 2018, the coefficient will increase to 1.285. Accordingly, the fee rate for this type of activity in 2020 will increase and amount to 706.75 rubles (550 rubles × 1.285).

Deflator coefficient for personal property tax for 2020

The deflator coefficient established by the Ministry of Economic Development for 2018 for personal property tax also increased. The new indicator will be used by individuals to calculate tax payable for the period 2020.

Based on Article 404 of the Russian Tax Code, property tax for individuals is calculated using a deflator coefficient from 01/01/2014. This indicator is important for adjusting the inventory price of a real estate property.

All real estate objects located within the same municipal district are taken into account. The number of months during which the property was registered to the taxpayer is taken into account.

Please note that if a taxpayer increases the number of properties he owns, then not only the final tax amount will change, but also the property tax rate.

That is, in order to calculate the property tax of individuals for the period 2020, it is necessary to use a coefficient of 1.481. When calculating tax for 2020, a different coefficient is used - 1.425.

Deflator coefficient for personal income tax

For personal income tax, the deflator coefficient is used to adjust payments of foreign citizens from “visa-free countries” working on the basis of a patent for hire from individuals (in particular, for personal, household and other similar needs not related to business activities). These foreign workers are required to independently make monthly fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1,200 rubles (Clause 2 of Article 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2020 for these purposes was 1.623. And for 2020 it has increased and is 1.686

Deflator coefficient for personal income tax

The income tax deflator is used only in calculating the fixed payment of foreign citizens working in the Russian Federation under a patent (in other words, it affects the cost of a patent for a foreigner). During the validity period of the patent, foreigners pay a monthly advance payment in the amount of 1200 rubles, adjusted by the deflator coefficient (clause 3 of Article 227.1 of the Tax Code of the Russian Federation). In 2020, it will be 1.686, instead of the current value of 1.623, which means that the amount of the monthly advance payment will increase to 2023 rubles. (1200 rub. x 1.686), instead of 1948 rub. in 2020. Let us recall that here, too, regions have the right to set their own values ​​for the cost of a patent for a foreigner. In 2020, Moscow and the Moscow region decided that in these regions the cost of a patent will increase.

Deflator coefficient for 2020 for UTII

In 2020, the K1 coefficient for the Unified Tax on Imputed Income will increase. Calculation of UTII tax involves adjusting the base yield by this coefficient.

In accordance with paragraph 4 of Article 346.29 of the Tax Code, to calculate the UTII tax, the basic yield must be multiplied by the new deflator coefficient K1.

Deflator coefficient for 2020 for the simplified tax system

For the simplified tax system, a new deflator coefficient is established for 2020 in the amount of 1.481, which does not affect anything, due to the fact that indexation will not be carried out in the Russian Federation in the period 2017-2020 (the provisions of the Tax Code of the Russian Federation are suspended until 01/01/2020 - articles 346.12 (paragraph 2, paragraph 2), as well as Article 346.13 (paragraph 4, paragraph 4)).

As already noted, in 2020 the amount of the marginal income will not be indexed to the deflator coefficient, which limits the right of an enterprise to switch to the Simplified taxation system.

Thus, in order to switch to the “simplified” system from January 1, 2018, the organization’s income should not exceed:

1. For 2020 – 150 million rubles. 2. for 9 months of 2020 – 112.5 million rubles.

Deflator coefficient for 2020 for PSN

From 2020, potential income under PSN must be multiplied by a deflator coefficient of 1.481. It is important to remember that authorities in the regions of the Russian Federation can set their own income levels, which must be within the maximum established at the federal level.

In 2020, the deflator coefficient for PSN was increased:

Thus, patents will become more expensive.

How to reduce tax through contributions

The legislator allows a reduction in the fiscal burden due to previously paid contributions for state insurance of individual entrepreneurs for themselves or their employees. So, regardless of how K1 changed for 2018 UTII for Volgograd, quarterly reporting deadlines should be adhered to. If you make transfers every three months, you can count on periodic reductions in payments. In a situation where an entrepreneur prefers to make contributions once a year until December 31, he is deprived of the right to recalculate transfers to the funds.

Again, changing K1 for UTII for 2020 requires forethought from the business owner. When an individual entrepreneur works alone, he has the right to maneuver within the limits of the full tax on imputed income through insurance payments. If there are employees, you can only reduce the base by half.

Similar articles

• Deflator coefficient for 2020 for UTII
• How to find out K2 for UTII 2018
• UTII tax rate in 2018
• Latest changes in the Tax Code of the Russian Federation on UTII
• Basic profitability of UTII-2018 by type of activity

Deflator coefficient for 2020 for trade tax

The 2020 deflator coefficient for the trade tax increases the maximum rate for this tax. Let us remind you that the rate is set in accordance with paragraph 4 of Article 415 of the Tax Code, for various markets in the amount of 550 rubles per 1 m2. In 2020, the size of the deflator coefficient will also increase.

In 2020, the marginal rate for the trading fee, taking into account the deflator coefficient, will be:

(550 rubles x 1.285) = 706.75 rubles.

Today, the trade tax applies exclusively to Moscow. At the same time, the rate used is lower than the maximum value (in accordance with Moscow City Law No. 62 of December 17, 2014) and it is 50 rubles per 1 m2.

K1 and K2 in the calculation of UTII

Coefficient K1 and K2 are always involved in the calculation of UTII. The established amount of basic profitability for a certain type of activity is multiplied by these indicators.

Knowledge of the coefficients allows the entrepreneur to independently make calculations for the single tax, as well as compare the data obtained with the results of calculations by tax officials. In case of discrepancies, the error can be identified in a timely manner and possible disputes can be resolved.

Similar articles

• Basic profitability of UTII-2018 by type of activity
• Deflator coefficient for UTII for 2016-2017
• Deflator coefficient for 2020 for UTII
• Basic yield
• Latest changes in the Tax Code of the Russian Federation on UTII

Deflator coefficient for 2020 UTII and other taxes

The Ministry of Economic Development of Russia approved order No. 579 dated October 30, 2017, establishing deflator coefficients for 2020 not only for UTII, but also for other taxation systems. Officials have decided what the values ​​will be that directly affect the rates of taxes such as:

• Personal income tax - adjustment of the tax withheld from foreign citizens working on the basis of a patent for hire from individuals (clauses 2, 3 of article 227.1 of the Tax Code of the Russian Federation);
• UTII - adjustment of basic profitability values ​​for each type of activity (Article 346.27 of the Tax Code of the Russian Federation, clause 4 of Article 346.29 of the Tax Code of the Russian Federation);
• STS - adjustment of the amount of the maximum income for the application of the simplified system (clause 2 of Article 346.12 of the Tax Code of the Russian Federation);
• PSN - adjustment by type of business activity of the maximum amount that an individual entrepreneur can potentially receive annual income (clause 7 of Article 346.43 of the Tax Code of the Russian Federation);
• property tax for individuals - adjustment of the inventory value of the taxable object (Article 404 of the Tax Code of the Russian Federation);
• trade fee - adjustment of the fee rate, which is determined for activities related to the organization of retail markets (clause 4 of article 415 of the Tax Code of the Russian Federation).

Amount of K2 tax for UTII in 2016-2017-2018

I want to correct myself right away and so that you don’t get confused, I wrote that K2 is for 2020, 2020, 2020.

The fact is that this K2 coefficient works to reduce taxes and its maximum value is 1.

And this coefficient shows how profitable it is to engage in activities, for example, in the city of Megion for retail trade, the area of ​​which is less than 30 sq.m. K2 =1, and if more than 30 sq.m. then K2 = 0.8.

That is, K2 reduces the size of the UTII tax base or leaves it unchanged.

Why I set the year 2016-2017-2018, the fact is that the K2 deflator coefficient changes very rarely.

This year, even the K1 deflator coefficient was left unchanged (but it is accepted at the federal level and its value is the same for all types of activities and all regions).

Coefficients K1 and K2 are needed to calculate the size of the tax base using the UTII formula.

So, I indicate K2 until 2020, this year the special UTII regime should be removed.

If there are any changes in the K2 coefficient, I will definitely write an article about it, but the likelihood of this is simply minimal.

Dimensions K1 and K2

The values ​​of K1 and K2 UTII in 2020 should be considered separately. K1 - federal deflator coefficient. Tax legislation stipulates that it is approved by the federal government, taking into account the growth of inflation. Below is a table that allows you to understand how this indicator has changed over recent years. Although some time ago officials made concessions and did not increase the coefficients, now they are not making any concessions to business.

Deflator coefficient K1

In comparison with K2, the K1 coefficient for UTII for 2020 is quite easy to determine. This indicator is approved every year by the legislation of the Russian Federation and is the same for all single tax payers. As for 2020, in accordance with Government Resolution No. 698, its result is equal to the last two years, that is, 1,798. Due to the fact that the level of the coefficient has not changed, the calculation of UTII will remain the same.

Due to the fact that this result has been unchanged for 3 years, it is quite possible that it will be adjusted in 2020. You can learn about the changes on the pages of the accounting and tax press.

Fine for UTII declaration 2017