All about a single tax (infographic), Single tax rates in 2018
Tax Code of Ukraine (Ukr.Patatkovy Code of Ukraine) - Ukrainian law that regulates the relations arising in the process of establishing, amending and repealing taxes and fees in Ukraine, determines the exhaustive list of taxes and fees levied in Ukraine, and the procedure for their administration, taxpayers and fees, their rights and obligations, the competence of supervisory bodies, the powers and duties of their officials in the exercise of tax control, as well as liability for violation of tax legislation.
With the adoption of the Tax Code, the taxation system in Ukraine is completely changing. The number of taxes is almost halved. There is a phased, within several years, reduction of base rates on the basic tax payments. An additional rate on the personal income tax is introduced, thereby creating a semblance of a progressive scale of taxation. Changed the "rules of the game" for single tax payers. Thus, legal entities are excluded from the adoption of the tax code, the range of activities that are allowed to pay single tax payers is narrowed, and the tax rates are increased. Also, the regulatory documents regulating the procedure for taxation with taxes and fees that are included in the tax code, as well as Law No. 2181, which determines the procedure for tax administration, also become invalid.
Against the adoption of the tax code, the protesters protested, the demands of which were not taken into account when adopting the document. On November 22, 2010, on the Day of Freedom on Independence Square in Kiev, entrepreneurs held a many-thousand meeting (according to the organizers of the protesters, there were up to 100 thousand), which was declared indefinite. The action was supported in many regional centers (including in the Crimea, Donetsk, Lugansk region, Kharkov).
Single tax rates in 2018
The draft budget of Ukraine for 2018 has already been made public . And although it has not yet been approved, the social standards laid down in the document are unlikely to change.
"The Ministry of Finance" calculated how much and what taxes it will be necessary to pay to the people in 2018.
In the draft budget for 2018, from January 1, there is a living wage for able-bodied people at the level of 1762 UAH , and the minimum wage (MZP) is 3723 UAH . These indicators are important, since it is on their basis that the amount of the single tax is calculated.
The single tax rates are set in clause 293.1 of the CLE :
- for the first group of single tax payers - in percent (fixed rates) to the amount of the subsistence minimum for able-bodied persons, established by law on January 1 of the tax (reporting) year (1762 UAH);
- for the second group - in percent (fixed rates) to the minimum wage established by the law on January 1 of the tax (reporting) year (3,723 UAH);
- the third group - in percent to income (interest rates).
That is, fixed rates of single tax are established by rural, township and city councils for individuals - entrepreneurs engaged in economic activities, depending on the type of economic activity, based on the calendar month (paragraph 293.2 NKU ):
- for the first group of single tax payers - up to 10% of the subsistence level (that is, in 2018 the single tax rate will not exceed 176.20 UAH (1762 UAH x 10%));
- for the second group of single tax payers - up to 20% of the minimum wage ( up to 744.66 UAH (3723 x 20%)).
Single tax rates for the fourth group are established:
- for arable land, hayfields and pastures (except for arable land, hayfields and pastures located in mountainous areas and in the Polesye territories, as well as agricultural lands in conditions of enclosed soil), the rate of tax per hectare will be set at 0.95;
- for arable land, hayfields and pastures located in mountain areas and in the Polissya territories - 0.57;
- for perennial plantations (except for perennial plantations located in mountainous areas and in the Polesye territories) - 0.57;
- for perennial plantations located in mountain areas and in the Polesye territories - 0.19;
- for water fund lands, the rate will remain at the level of 2.43;
- for agricultural lands that are in a closed ground - 6.33.
Single social contribution
The size of the minimum insurance premium, as before, will depend on the size of the minimum wage (for 2018 - 3,723 UAH).
That is, the minimum insurance premium from 01/01/2018 will be - 819.06 UAH (3723 x 22%). And this means that from January 1, 2018, the tax burden will increase:
- Unity - employers will not only have to reconsider the salaries of employees, but also pay an additional amount of ERU at least equal to the minimum insurance premium (819.06 UAH) for the calculation of salaries and other payments to employees;
- will increase and the burden on individual entrepreneurs (FOP) , because from next year the minimum monthly amount of ERU "for themselves" for them will grow by almost 120 UAH monthly (in 2017 this sum was 704 UAH).
Accordingly, we can calculate that the minimum amount of a single social contribution (ERU) , which will need to be paid to single tax payers in 2018 is 9828.72 UAH (the mandatory monthly amount of ERU is 819.06 UAH per 12 months ).
We remind that:
All four groups, as well as the criteria for staying on a single tax, remain unchanged in 2018 .
- A taxpayer can not be a payer of a single tax of the first to the third group, if he has a tax debt on the day of filing an application for registration of a single tax payer. An exception is a hopeless tax debt that arose as a result of force majeure (force majeure circumstances) circumstances (paragraphs 291.5.8 of the NKU ).
That is, in case of submitting an application for transition to a simplified taxation system from the date of state registration for a newly created business entity, the availability of a tax debt for any other tax will become an obstacle to obtaining the status of a single tax payer;
- when calculating the total number of hired persons, the payer of the single tax - an individual does not need to take into account employees who are drafted for military service during mobilization for a special period (sub-items 291.4.1 of the NKU );
- can not be payers of the single tax of the fourth group of economic entities that carry out activities for the production of excisable goods, except for the exceptions specified in paragraphs 291.51.2 NKU .
Via taxlink.ua & wiki & minfin.com.ua