С 2021 года доходы граждан свыше 5 млн руб. будут облагаться НДФЛ по ставке 15%

Екатерина Уцына

С 2021 года доходы граждан свыше 5 млн руб. будут облагаться НДФЛ по ставке 15%
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Президент РФ сегодня подписал закон, вносящий поправки в налоговое законодательство в части увеличения ставки НДФЛ в отношении доходов физлиц, превышающих 5 млн руб. (Федеральный закон от 23 ноября 2020 г. № 372-ФЗ). Закон вступает в силу по истечении одного месяца со дня его официального опубликования, но не ранее 1 числа очередного налогового периода по НДФЛ. Новые положения будут применяться в отношении доходов физлиц, полученных с 1 января 2021 года.

Согласно новым нормам, доходы граждан, превышающие за налоговый период 5 млн руб. будут облагаться НДФЛ по повышенной ставке в 15%. При этом, по повышенной ставке будут облагаться только доходы сверх установленного лимита. Так, например, если за 2021 год физлицо получило доходов 6 млн руб., то уплатить он должен будет 800 тыс. руб. ((5 млн руб. х 13%) + (1 млн руб. х 15%)). Такой порядок расчета налога будет применяться и в отношении доходов лиц, не являющихся налоговыми резидентами.

Законом также устанавливается перечень доходов, включаемых в вышеуказанный расчет. В него, в частности, включаются доходы от долевого участия, от выигрышей в азартных играх и лотереях, от операций с ценными бумагами и операций с производными финансовыми инструментами, от операций РЕПО, объектом которых являются ценные бумаги, от операций займа ценными бумагами, доходы, полученные участниками инвестиционного товарищества, и прочее.

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

Федеральный закон направлен на создание дополнительного источника финансовых средств для лечения детей с тяжелыми жизнеугрожающими и хроническими заболеваниями, в том числе редкими (орфанными) заболеваниями.

Источник: garant.ru

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