How much does a programmer earn in Moscow according to the Federal Tax Service

5,000,000 rubles a year, or 417,000 rubles a month, is earned by a Moscow businessman who provides services for the development of computer programs and databases. If he also repairs computers, his income doubles and reaches the cherished round figure of 10,000,000 rubles. Such amounts of the potential annual income of an IT specialist are given in the law of Moscow dated October 31, 2012 No. 53 “On the patent system of taxation”.

But his colleague from Irkutsk is commercially much less successful: 720 000 rubles of annual income in the development of programs or 308 000 rubles per year, if it is repair services.

To consider other people's money is, of course, a move, but we raised this question not out of idle curiosity. The incomes of an IT freelance specialist are taxed according to the chosen tax regime, and if this choice is wrong, then you will have to pay for it with your own money.

If you are an IT freelancer and, moreover, Ipeshnik, then for you the patent taxation system in many cases turns out to be the most profitable taxation option, but the example of a programmer in Moscow is the very exception to the rule. The fact is that the tax on PSN is not really earned income, but that which is calculated by the tax authorities. Where from the FTS information about multimillion incomes of metropolitan computer specialists is a mystery. But if you know about such a trap, then it is quite possible to bypass it.

How? Do not buy a patent, and work on the USN Revenues . Although the tax rate on this mode is the same as on PSN (6%), but here you will pay with real income, and not with hypothetical income. They earned a million, paid 60,000 rubles of tax, earned two million - paid 120,000 rubles.

For comparison: if a programmer in Moscow buys an annual patent for 300,000 rubles, and earns not 5,000,000, but only 1,000,000, then he will have to pay almost a third of the income received as a tax.

But this is not all the features of PSN, about which you need to know. From the moment of registration, the entrepreneur must pay for himself pension and health insurance contributions. The minimum amount of contributions in 2016 is 23,153 rubles, if your income does not exceed 300,000 rubles per year. If the income is higher, then an additional 1% is paid in addition to the difference. The amount of fees for a programmer on a patent is also calculated not from real, but from potential income, from the very 5,000,000 rubles.

Let's compare the tax burden of two metropolitan entrepreneurs, developing computer programs and databases. Both earned 1 000 000 rubles per year, rather modestly, by the standards of the Federal Tax Service.

1. The tax burden on the USN Revenues. Revenue 1 000 000 * 6% = 60 000 rubles. This is the sum of the calculated tax, but it can be reduced by contributions paid. We count contributions: 23,153 + ((1,000,000 - 300,000 = 700,000) * 1%) = 30,153 rubles. Subtract contributions from the tax, we find that only 29,847 rubles will remain to be paid. Total, from the earned million after settlements with the state will remain 940,000 rubles.

2. The tax burden on PSN. The patent was purchased for a year for 300,000 rubles. Insurance premiums are calculated based on potential income: 23,153 + ((5,000,000 - 300,000 = 4,700,000) * 1%) = 70,153 rubles. Contributions on this mode do not reduce the tax, this possibility is only on the USN Revenues and UTII modes. We count: 1,000,000 - 300,000 - 70,153 = 629,847 rubles.

Moreover, in another region, it may be just the purchase of a patent that is profitable, and not the simplified tax system Revenues. If we add a UTII mode for load comparison (in Moscow it is not used), then the situation will be even more confusing. Unknowingly it is possible not to switch over to any special regime at all and end up on the general taxation system. Here the tax rate will be 13% of the income of an individual plus VAT.

Total:

- The FTS of Russia believes that the average monthly income of a Moscow individual entrepreneur in the field of IT freelance (programming, web layout, etc.) is at least 417,000 rubles, therefore, calculated the patent rates based on these data;

- For the rest of the cities, the Federal Tax Service of Russia received rates almost an order of magnitude lower (720 thousand a year in Irkutsk versus 5 million rubles in Moscow), as a result, the use of PSN or UTII instead of the USN becomes more justified.

Are these numbers justified? Or do you fully agree with the calculations of the Federal Tax Service in Moscow and other cities? The topic for discussion in the comments. We personally do not agree, because at least 80% of IT people, but we don’t see such income. Apparently not digging there not programmed.

For those who are worried about this, as well as for those who doubt the choice of their tax system, we give a reference to a free live consultation on how to optimize your tax payments. For those who have not yet become an IE or LLC, a reference to our free service for preparing documents for the registration of IP and LLC.

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