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Tax for UTII can be calculated based on imputed income, and not on actually received income. In this article we will tell you what basic UTII profitability means and how to calculate it.
From the beginning of 2021, UTII will be abolished; the last time it will need to be calculated is based on the results of 2020. Find a new profitable tax system using our free calculator. We held a webinar about the transition from UTII and collected the most popular questions in the article. If you haven’t found the answer to your question, ask it in the comments, we will definitely answer.
Basic profitability and physical indicator of UTII
The basic profitability of a business on UTII does not depend on real earnings. The profitability of UTII for all types of economic activity is determined by officials, per unit of physical indicator.
The physical indicator of UTII is the units involved in generating income from an activity - they are established for each type of activity. For example, each employee of a hairdressing salon, a square meter of retail space in a store, one passenger seat on a bus and other indicators.
The basic income per unit of physical indicator in 2020 is established in the Tax Code of the Russian Federation, Art. 346.29, which lists all types of basic income by type of activity.
How to calculate UTII for retail trade with facilities that do not have sales floors
If, with UTII, retail trade by the taxpayer is carried out through objects either without a sales floor, or even through a non-stationary network (carry-out and delivery trade does not count), then UTII must be calculated in the following way. As in the previous case, the tax is determined based on the results of each quarter.
Calculation steps:
- The tax base is determined using the same formula as for objects with trading floors, that is:
Nb = Db × K1 × K2 × (Pf1 + Pf2 + Pf3),
Where:
Nb - tax base;
DB - monthly basic profitability, the size of which depends on the area of the retail space (according to clause 3 of Article 346.29 of the Tax Code of the Russian Federation for a retail space with an area of up to 5 sq. m. it is equal to 9,000 rubles / month for each place, for a retail space places of more than 5 sq. m. already use the area of the retail outlet, and the figure is 1,800 rubles/month per sq. m.);
K1—deflator coefficient;
K2 is a correction factor that takes into account the characteristics of the region;
Pf1, Pf2, Pf3 - the value of the physical indicator in the 1st, 2nd and 3rd months of the quarter.
As mentioned earlier, in this area there are three types of physical indicators:
- For retail trade, which is carried out through stationary retail facilities with a retail space of no more than 5 square meters. m, - this, according to clause 3 of Art. 346.29 Tax Code of the Russian Federation, trading place.
- For retail trade carried out through stationary retail facilities with a retail space exceeding 5 square meters. m, - this, according to clause 3 of Art. 346.29 of the Tax Code of the Russian Federation, area of retail space (in sq. m).
- For retail trade carried out through vending machines, this is, according to clause 3 of Art. 346.29 Tax Code of the Russian Federation, vending machine.
Read about how to correctly determine the area for UTII here.
2. The amount of UTII is calculated based on the results of the tax period. The following formula is used for calculation:
UTII = Nb × NS,
Where:
Nb - tax base;
Tax rate is a tax rate equal to 15% of the amount of imputed income (clause 1 of Article 346.31 of the Tax Code of the Russian Federation), unless a lower value is established in the region.
Please note that both steps may need to be completed more than once. This is possible in the following circumstances:
- If, within the framework of UTII, in addition to retail trade, the taxpayer also conducts other types of activities. Reason: tax base for imputation, in accordance with clause 2 of Art. 346.29 of the Tax Code of the Russian Federation, is determined separately for each type of activity.
- If retail trade on UTII is carried out in several administrative entities at once. Reason: in such territories, in accordance with paragraph 6 of Art. 346.29 of the Tax Code of the Russian Federation, various values can be set for the K2 indicator (correction factor).
After calculating UTII by type of activity and by administrative entity, the results are added up. This will be the amount of UTII for the tax period.
- The resulting tax amount should be reduced by the amount of tax deductions. Subtract according to paragraphs. 2 and 2.1 art. 346.32 of the Tax Code of the Russian Federation, you can sum up a number of payments actually made during the tax period, made when using hired labor, such as:
- insurance premiums for compulsory health insurance, compulsory medical insurance, compulsory health insurance (in connection with temporary disability and maternity, as well as from accidents and occupational diseases), accrued on the income of employees, or fixed contributions paid for compulsory health insurance and compulsory medical insurance by individual entrepreneurs who do not have hired employees;
- the amount of benefits issued for temporary disability;
- amounts of contributions paid under voluntary insurance contracts for employees in connection with their temporary disability (with the exception of accidents and occupational diseases).
It is very important to know that if organizations and individual entrepreneurs carry out retail trade through facilities either without a sales floor, or even through a non-stationary network, and use hired labor, then they have the right to reduce the tax by no more than 50%. The basis is the norms of paragraph. 2 clause 2.1 art. 346.32 Tax Code of the Russian Federation.
But individual entrepreneurs who do not use hired labor are allowed, according to paragraph. 3 of the same paragraph of the same article, reduce UTII by the entire amount of insurance premiums paid for yourself. In this case, the limitation (50%) does not apply.
Individual entrepreneurs trading in outlets with an area of less than 5 m2 also have the right to reduce the tax by the amount deducted for the purchase of an online cash register, subject to the conditions listed in section 3.
For information on the specifics of calculating tax in the event of deregistration under UTII or the closure of individual objects, read the material “How to calculate UTII if a retail outlet is closed.”
How to calculate the Single tax on imputed income in 2020
To calculate UTII tax, you need to use a special formula:
UTII = BD × FP × K1 × K2 × 15%
UTII - the amount of tax in rubles per month; BD - basic profitability for a specific activity; FP - physical indicator (number of employees, building area, etc.); K1 - deflator coefficient, established by the Government of the Russian Federation; K2 - correction factor, established by local authorities for each type of service; 15% - tax rate (may be reduced by decision of local officials).
In 2020, the K1 coefficient is 2.005, in 2019 it was 1.915. This means that the tax burden on entrepreneurs on UTII will increase. The K2 coefficient in 2020 can be from 0.005 to 1, it is set by regions, find out the value from your tax office.
Important! For reporting, the amount of tax calculated using the formula must be multiplied by 3 months, since individual entrepreneurs provide reports on UTII every quarter.
Formula for calculating UTII
The formula for calculating the monthly payment is the same for everyone:
BD x FP x K1 x K2 x 15%
DB is the basic return. It is established for each type of activity separately. Databases for each type of activity are established by the Tax Code, in paragraph 3 of Article 346.29.
AF is a physical indicator. For different types of activities, this may be the number of employees involved, cars used, retail outlets, square meters of retail space, etc.
The interest rate is generally 15%, but in some regions lower rates may apply; this needs to be clarified at the local branch of the Federal Tax Service.
In the mentioned table from the Tax Code, the estimated income is indicated per unit of financial income, that is, how much will be earned when using one car, one square meter, etc.
To get the amount of imputed income, you need to multiply the base income by the number of physical indicators.
Example:
Individual entrepreneur Nikolaev A.N. in the 2nd quarter of 2019, it provided freight transportation services.
He uses 5 heavy trucks for this. To calculate the amount of tax, we look at the table and find the profitability from one heavy truck - 6,000 rubles.
6,000 x 5 = 30,000 rubles – basic imputed income of Nikolaev I.P. in one month.
Basic income must be adjusted by two coefficients - K1 and K2 .
K1 is the general deflator coefficient. It is established annually by the Ministry of Economic Development of the Russian Federation and is the same for everyone.
For 2020, the K1 is set at 1.915 .
K2 is a reducing deflator coefficient that takes into account the characteristics of business activity in different regions.
The coefficient can have a value from 0.005 to 1. You need to find out what coefficient is valid in your region from the local tax office or on the website of the Federal Tax Service.
If local authorities have not established its size, then a unit is substituted into the tax calculation formula, that is, the maximum value.
In our example, IP Nikolaev A.N. provides services in the city of Irkutsk.
Thus, in his case, K1 is equal to 1.915, and K2 is –1.0.
We substitute the coefficients into the formula:
30,000 x 1.915 x 1.0 = 57,450 - imputed income of Nikolaev for one month. It is from him that the tax is calculated.
Calculation of UTII for the second quarter of 2020 for transport services:
56,040 x 15% x 3 = 25,853 rubles.
This is the amount that the entrepreneur from our example must indicate in the declaration and pay to the budget at the end of the reporting period.
If an individual entrepreneur or LLC is engaged in several types of activities that are subject to imputed tax, the tax must be calculated separately for each type.
In this case, the declaration is submitted alone, but it will have several second sections, a separate sheet for each type of activity.
Basic yield for UTII 2020
| Activity | Physical indicator | Basic yield in rubles |
| Domestic services | Number of employees together with individual entrepreneur | 7 500 |
| Veterinary services | Number of employees together with individual entrepreneur | 7 500 |
| Car maintenance, repair and washing | Number of employees together with individual entrepreneur | 12 000 |
| Renting out parking spaces for motor vehicles, as well as storing them in paid parking lots | Total parking area | 50 |
| Cargo transportation | Number of vehicles | 6 000 |
| Transportation of passengers | Number of passenger seats | 1 500 |
| Retail trade through retail chains with sales floors | Sales area | 1 800 |
| Retail trade through retail chains without trading floors and through non-stationary retail chains, with a retail area of up to 5 m2 | Number of retail places | 9 000 |
| Retail trade through retail chains without trading floors, and through non-stationary retail chains, with a retail area of over 5 m2 | Retail space area | 1 800 |
| Delivery retail trade | Number of employees together with individual entrepreneur | 4 500 |
| Selling goods using vending machines | Number of vending machines | 4 500 |
| Services of catering facilities with a service hall | Service hall area | 1 000 |
| Services of catering facilities without a service hall | Number of employees together with individual entrepreneur | 4 500 |
| Outdoor advertising placement | Image area | 3 000 |
| Placement of outdoor advertising on devices with automatic image changing | Surface area | 4 000 |
| Placement of outdoor advertising using electronic signs | Surface area | 5 000 |
| Advertising in and on transport | Number of vehicles | 10 000 |
| Temporary residence and accommodation services | Area for temporary residence | 1 000 |
| Leasing of retail spaces located in facilities of a stationary retail chain without trading floors and in facilities of a non-stationary retail chain, as well as catering establishments without a service hall, if the area of each does not exceed 5 m2 | Number of objects transferred for temporary use | 6 000 |
| Leasing of retail spaces located in facilities of a stationary retail chain without trading floors and in facilities of a non-stationary retail chain, as well as catering establishments without a service hall, if the area of each exceeds 5 m2 | Area of the object transferred for temporary use | 1 200 |
| Leasing of land with an area of no more than 10 m2 for the placement of stationary and non-stationary retail chain facilities, as well as catering | Number of plots for rent | 10 000 |
| Leasing of land with an area of more than 10 m2 for the placement of stationary and non-stationary retail chain facilities, as well as catering | Area of the transferred land plot | 1 000 |
The value of the physical indicator of UTII (table) in 2020 ↑
| UTII activities | Physical indicators | Basic profitability indicators | An example of determining a physical indicator |
| Household services | Number of employees including entrepreneur | 7.5 thousand rubles | If there is an individual entrepreneur and 2 employees, then the physical UTII indicator for household services is 3 (the entrepreneur himself and 2 employees), etc. |
| Car service, maintenance, etc. | Number of employees including individual entrepreneurs | 12 thousand | There are 3 employees at the car wash. Physical indicator – 4 (individual entrepreneur + 3rd employee |
| Providing services for the transfer of parking spaces | Parking area | 50 rub. for 1 sq.m. | The entrepreneur has a parking lot with an area of 100 square meters. This means the physical indicator is 100 |
| Transport services (cargo transportation) | Number of vehicles used for transportation | 6 thousand | The company has 3 trucks, which means the physical indicator is 3 |
| Carrying out passenger transportation | Number of passenger seats in vehicles | 1.5 thousand | The company has two gazelles, each with 8 seats. Physical indicator – 16 (8 * 2) |
| Retail sale of goods through retail premises | Area in sq.m. | 1.8 thousand per 1 sq.m. | The individual entrepreneur has a shoe store with an area of 12 square meters. Physical indicator – 12. |
| Retail sales in stationary networks without service premises, sales through non-stationary points (area up to 5 sq. m.) | Number of outlets | 9 thousand | You have 3 retail outlets (vegetable kiosk and 2 meat stalls), which means that when calculating you will need to take physical indicator 3 |
| Trade through a stationary facility without a service hall (more than 5 sq. m.) | Number of sq.m. | 1.8 thousand | The company has a stall with an area of 7 square meters. Physical indicator – 7 |
| Selling goods through a machine | Number of machines | 4.5 thousand | An entrepreneur sells goods through 3 machines. This means that the physical indicator will be 3 |
| Sale of delivery or carry-out type | The number of employees who are engaged in such activities, taking into account the entrepreneur | 4.5 thousand | The entrepreneur hired 3 people who sell products door to door. Physical indicator – 4 (3 employees and 1 individual entrepreneur) |
| Activities related to the provision of catering services, if there is premises for visitors | The area of the premises where clients are served | 1 thousand per 1 sq.m. | The restaurant has an area of 100 square meters. (meaning the area where the client is served). Physical indicator – 100 |
| Catering services are provided without premises for customer service | Number of staff | 4.5 thousand | An individual entrepreneur sells hamburgers on the street without employees. Physical indicator – 1 (entrepreneur himself) |
| You place advertising images on street structures | Take into account the size of the structure on which the advertisement is placed | 4 thousand per 1 sq.m. | You placed an advertisement on an object whose area is 11 square meters. Physical indicator – 11 |
| Placing advertising images on electronic display boards; other advertising that is placed on special structures | Screen area, advertising | 5 thousand per 1 sq.m. | Advertising was placed on plasma panels, the area of which is 9 square meters. Physical indicator – 9 |
| Placement of advertising products on transport | Number of cars on which advertising is placed | 10 thousand per 1 sq.m. | The individual entrepreneur placed advertising posters in 5 cars. Physical indicator – 5 |
| Renting out a residential property | Area of premises for rent | 1 thousand per 1 sq.m. | The company has a hotel with an area of 98 square meters. Physical indicator - 98 |
| Transfer of premises for temporary use for conducting activities in the field of retail trade or catering (up to 5 sq.m.) | Number of properties available for rent | 6 thousand per object | The individual entrepreneur rents out 1 retail space, the area of which is 3 square meters. The physical indicator for UTII for retail trade at this point is 1 |
| Renting a stationary facility for trade or conducting activities in the catering sector (more than 5 sq. m.) | Room area | 1.2 thousand per 1 sq.m. | The entrepreneur rents out a cafe, area - 23 sq. m. Physical indicator – 23 |
| Leasing of land for retail sale (up to 10 sq.m.) | Number of objects | 10 thousand | You rent out 3 plots, the area of which is 4, 7 and 5 square meters. Physical indicator – 3 |
| Transfer of a land plot with an area of more than 10 square meters. | Land area | 1 thousand per 1 sq.m. | The entrepreneur rents out land, area - 18 square meters. Physical indicator – 18 |
Who sets the size?
The physical indicator data is regulated and contained in Art. 346.29 Tax Code. It is from the list presented that you should choose an indicator.
It is established by federal authorities and applies to all entrepreneurs who work on UTII.
Calculation example
The main thing when calculating is to determine the correct physical indicator. To do this, you should rely on the data in the table. Then the selected indicators should be multiplied by the basic profitability and by the coefficients K1 and K2.
The latest values may change annually, so it is worth checking the current values. Then the resulting amount is multiplied by the UTII rate (15%).
How to keep accounting records for UTII for an LLC, see the article: UTII for an LLC. How to deregister UTII payers, read here.
For example, an individual entrepreneur has 2 points where clothing repair activities are carried out, the area of which is 12 and 15 square meters. 3 employees hired.
From the table it is worth taking the value of 7.5 thousand (basic profitability), the physical indicator will be the entrepreneur and his employees.
Let's calculate the amount of tax on UTII using the formula: There is no need to take into account the number of retail locations. Let's give another example. An individual with individual entrepreneur status opened 2 facilities to conduct activities in the field of retail sales.
The area of the points is 20 and 25 square meters. The trading floor of the first facility is 12, and the second one is 15 square meters, where 3 employees work.
The calculation will be as follows: In this case, there is no need to take into account the number of personnel employed in this activity.
Changes to UTII
The basic UTII tax yield for 2020 remained unchanged, but this does not mean that the amount of tax that will need to be paid this year will be the same as in 2020. This is due to the fact that the formula for calculating the imputed tax contains coefficients K1 and K2, which may change. K1 is set by the Government, and K2 by local authorities. Also, regional authorities determine the tax rate, it can be from 15% to 7.5%.
These authorities include:
- municipal districts are a representative body;
- city districts - a representative body;
- legislative bodies - authorities of federal cities.
Reducing contributions for UTII
If an individual entrepreneur does not have employees, he reduces the tax on insurance premiums paid “for himself”. An individual entrepreneur who has hired workers can reduce the tax by the amount of contributions paid (for himself + for employees) to the funds in the amount of 50% of the calculated UTII.
Author of the article: Alexandra Averyanova
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