Ставка единого налога в рб: Ставки единого налога | Министерство по налогам и сборам Республики Беларусь

Витебская область  | Ставки | Министерство по налогам и сборам Республики Беларусь Налоговые инспекции ИМНС по Брестской области ИМНС по Витебской области ИМНС по Гомельской области ИМНС по Гродненской области ИМНС по Минской области ИМНС по Могилевской области ИМНС по городу Минску Рус Версия для слабовидящих Общие сведения
о налоговых органах
Республики Беларусь История налоговой службы Республики Беларусь Руководители налоговых органов Республики Беларусь с момента создания службы Структура налоговых органов Республики Беларусь Геральдика налоговых органов О Министерстве Руководство Министерства по налогам и сборам Республики Беларусь Положение о Министерстве по налогам и сборам Республики Беларусь Личный прием руководством МНС граждан и представителей юридических лиц Структура Министерства по налогам и сборам Республики Беларусь Режим работы Телефоны справочных служб Порядок проведения открытых коллегий Прямые телефонные линии Книга замечаний и предложений Стратегия развития налоговых органов Республики Беларусь на 2016 — 2020 годы Стандарты обслуживания плательщиков Контакты Комиссия по
противодействию
коррупции Состав комиссии по противодействию коррупции Положение о комиссии по противодействию коррупции Деятельность комиссии по противодействию коррупции ОБСУЖДЕНИЕ
ЗАКОНОПРОЕКТОВ Одно окно Административные процедуры, осуществляемые налоговыми органами по заявлениям граждан Административные процедуры, осуществляемые налоговыми органами в отношении юридических лиц и индивидуальных предпринимателей Нормативные правовые акты Перечень самостоятельно запрашиваемых налоговыми органами документов и (или) сведений, необходимых для осуществления административных процедур Электронное обращение Порядок подачи и рассмотрения электронных обращений Подать электронное обращение Результат рассмотрения налоговыми органами обращений налогоплательщиков Нормативные правовые акты, регулирующие обращения граждан и юридических лиц Налоговый контроль Проверки, проводимые налоговыми органами Контроль за приемом наличных денежных средств Контроль за отдельными группами товаров Ответственность плательщиков Первичные учетные документы Игорный бизнес Товарно-транспортные документы Бланки документов, включенные в ЭБД МТП, ИБП Планы проведения проверок государственных органов Критерии оценки степени риска Перевозки пассажиров автомобилями-такси Международное
сотрудничество Новости международных налоговых отношений Соглашения об избежании двойного налогообложения Соглашения о принципах уплаты косвенных налогов Соглашения о взаимной административной помощи Налоговые службы иностранных государств Закон США «О выполнении налоговых требований по зарубежным счетам» (Foreign Accounts Tax Compliance Act – FATCA) Консультативный
совет Состав консультативного совета при Министерстве по налогам и сборам Республики Беларусь Положение о консультативном совете при Министерстве по налогам и сборам Республики Беларусь Деятельность консультативного совета Евразийский экономический союз Сведения о бизнес-партнере Программноеобеспечение АРМ «Плательщик — Таможенный союз» и справочные данные Система электронного декларирования — АРМ Плательщика АРМ «Справка о доходах, исчисленных и удержанных суммах подоходного налога с физических лиц» и справочные данные Аналитика Малое и среднее предпринимательство Доходы бюджета Налоговая нагрузка на экономику Налоговая нагрузка на организации Крупные плательщики Ко

1. Продажа домашних животных (кошки, собаки):
1.1. котята	40
1.2. щенки	44
2. Продажа произведений искусства, живописи, графики, скульптуры, изделий народных художественных ремесел, продукции цветоводства, декоративных растений, их семян и рассады, животных (за исключением котят и щенков)	72
3. Продажа готовый кулинарной, хлебобулочной и кондитерской продукции	21
4. Сдача одно и двухкомнатных квартир для краткосрочный аренды (за каждое жилое помещение)	124
5. Сдача квартир с количеством комнат более двух; садовых домиков и дач для краткосрочного проживания (за каждое жилое помещение, садовый домик, дачу)	133
6. Работа в сфере дизайна интерьеров, графического дизайна, оформления/украшения автомобилей, внутреннего пространства капитальных строений (зданий, сооружений), помещений, иных мест, моделирования предметов оформления интерьера, текстильных изделий, мебели, одежды и обуви, предметов личного пользования и бытовых изделий	97
7. Ремонт часов и обуви	33
8. Ремонт, восстановление и перетяжка домашней мебели (материалы заказчика)	60
9. Услуги по сборке мебели	33
10. Настройка музыкальных инструментов	26
11. Распиловка и колка дров, погрузка и разгрузка грузов	6
12. Пошив одежды и головных уборов, а также обуви из материалов заказчика	63
13. Штукатурные, малярные, стекольные работы, работы по укладке пола и облицовке стен, поклейка обоев, кладка (ремонт) печей и каминов	117
14. Создание web-сайтов, установка (настройка) компьютеров и ПО, ремонт, восстановление и обслуживание компьютеров и периферийного оборудования, обучение работе на ПК	97
15. Парикмахерские и косметические услуги, а также маникюр и педикюр	99
16. Услуги по выращиванию сельскохозяйственной продукции; предоставление услуг по дроблению зерна; выпас скота	19
17. Репетиторство, помощь в подготовке к ЦТ	36
18. Уход за взрослыми и детьми, стирка и глаженье постельного белья и других вещей в домашних хозяйствах граждан, выгул домашних животных и уход за ними, закупка продуктов, мытье посуды и приготовление пищи в домашних хозяйствах граждан, внесение платы из средств обслуживаемого лица за пользование жилым помещением и жилищно-коммунальные услуги, кошение трав на газонах, уборка озелененной территории от листьев, скошенной травы и мусора, сжигание мусора	29
19. Деятельность по копированию, подготовке документов и прочая специализированная офисная деятельность; деятельность по письменному и устному переводу	60
20. Музыкально-развлекательное обслуживание свадеб, юбилеев и прочих торжественных мероприятий; деятельность актеров, танцоров, музыкантов, исполнителей разговорного жанра, выступающих индивидуально; услуги тамады; деятельность, связанная с поздравлением с днем рождения, Новым годом и иными праздниками независимо от места их проведения	92
21. Фотосъемка, изготовление фотографий	110
22. Видеосъемка событий	122
23. Чистка и уборка жилых помещений	62
24. Предоставление услуг по содержанию, уходу и дрессировке домашних животных, кроме сельскохозяйственных животных	26
25. Предоставление услуг, оказываемых при помощи автоматов для измерения роста, веса	17
26. Ремонт швейных, трикотажных изделий и головных уборов, кроме ремонта ковров и ковровых изделий	63

90000 2019-2020 Tax Brackets | 2019 Federal Income Tax Brackets & Rates 90001 90002 90003 See 2020 Tax Brackets 90004 90005 90002 On a yearly basis the IRS adjusts more than 40 tax provisions for inflation. This is done to prevent what is called «bracket creep,» when people are pushed into higher income tax brackets or have reduced value from credits and deductions due to inflation, instead of any increase in real income. 90005 90002 The IRS used to use the Consumer Price Index (CPI) to calculate the past year’s inflation.[1] However, with the Tax Cuts and Jobs Act of 2017, the IRS will now use the Chained Consumer Price Index (C-CPI) to adjust income thresholds, deduction amounts, and credit values ​​accordingly. [2] 90005 90010 Income Tax Brackets and Rates 90011 90002 In 2019, the income limits for all tax brackets and all filers will be adjusted for inflation and will be as follows (Tables 1). The top marginal income tax rate of 37 percent will hit taxpayers with taxable income of $ 510,300 and higher for single filers and $ 612,350 and higher for married couples filing jointly.90005 90014 90015 Table 1. Tax Brackets and Rates, 2019 90016 90017 90018 90019 Rate 90020 90019 For Unmarried Individuals, Taxable Income Over 90020 90019 For Married Individuals Filing Joint Returns, Taxable Income Over 90020 90019 For Heads of Households, Taxable Income Over 90020 90027 90028 90029 90018 90031 10% 90032 90031 $ 0 90032 90031 $ 0 90032 90031 $ 0 90032 90027 90018 90031 12% 90032 90031 $ 9,700 90032 90031 $ 19,400 90032 90031 $ 13,850 90032 90027 90018 90031 22% 90032 90031 $ 39,475 90032 90031 $ 78,950 90032 90031 $ 52,850 90032 90027 90018 90031 24% 90032 90031 $ 84,200 90032 90031 $ 168,400 90032 90031 $ 84,200 90032 90027 90018 90031 32% 90032 90031 $ 160,725 90032 90031 $ 321,450 90032 90031 $ 160,700 90032 90027 90018 90031 35% 90032 90031 $ 204,100 90032 90031 $ 408,200 90032 90031 $ 204,100 90032 90027 90018 90031 37% 90032 90031 $ 510,300 90032 90031 $ 612,350 90032 90031 $ 510,300 90032 90027 90100 90101 90010 Standard Deduction and Personal Exemption 90011 90002 The standard deduction for single filers will increase by $ 200 and by $ 400 for married couples filing jointly (Table 2).90005 90002 The personal exemption for 2019 remains eliminated. 90005 90014 90015 Table 2. 2019 Standard Deduction and Personal Exemption 90016 90017 90018 90019 Filing Status 90020 90019 Deduction Amount 90020 90027 90028 90029 90018 90031 90002 Single 90005 90032 90031 $ 12,200 90032 90027 90018 90031 90002 Married Filing Jointly 90005 90032 90031 $ 24,400 90032 90027 90018 90031 90002 Head of Household 90005 90032 90031 $ 18,350 90032 90027 90100 90101 90010 Alternative Minimum Tax 90011 90002 The Alternative Minimum Tax (AMT) was created in the 1960s to prevent high-income taxpayers from avoiding the individual income tax.This parallel tax income system requires high-income taxpayers to calculate their tax bill twice: once under the ordinary income tax system and again under the AMT. The taxpayer then needs to pay the higher of the two. 90005 90002 The AMT uses an alternative definition of taxable income called Alternative Minimum Taxable Income (AMTI). To prevent low- and middle-income taxpayers from being subject to the AMT, taxpayers are allowed to exempt a significant amount of their income from AMTI. However, this exemption phases out for high-income taxpayers.The AMT is levied at two rates: 26 percent and 28 percent. 90005 90002 The AMT exemption amount for 2019 is $ 71,700 for singles and $ 111,700 for married couples filing jointly (Table 3). 90005 90014 90015 Table 3. 2019 Alternative Minimum Tax Exemptions 90016 90017 90018 90019 Filing Status 90020 90019 Exemption Amount 90020 90027 90028 90029 90018 90031 90002 Unmarried Individuals 90005 90032 90031 $ 71,700 90032 90027 90018 90031 90002 Married Filing Jointly 90005 90032 90031 $ 111,700 90032 90027 90100 90101 90002 In 2019, the 28 percent AMT rate applies to excess AMTI of $ 194,800 for all taxpayers ($ 97,400 for married couples filing separate returns).90005 90002 AMT exemptions phase out at 25 cents per dollar earned once taxpayer AMTI hits a certain threshold. In 2019, the exemption will start phasing out at $ 510,300 in AMTI for single filers and $ 1,020,600 for married taxpayers filing jointly (Table 4). 90005 90014 90015 Table 4. 2019 Alternative Minimum Tax Exemption Phaseout Thresholds 90016 90017 90018 90019 Filing Status 90020 90019 Threshold 90020 90027 90028 90029 90018 90031 90002 Unmarried Individuals 90005 90032 90031 $ 510,300 90032 90027 90018 90031 90002 Married Filing Jointly 90005 90032 90031 $ 1,020,600 90032 90027 90100 90101 90010 Earned Income Tax Credit 90011 90002 The maximum Earned Income Tax Credit in 2019 for single and joint filers is $ 529, if the filer has no children (Table 5).The maximum credit is $ 3,526 for one child, $ 5,828 for two children, and $ 6,557 for three or more children. All these are relatively small increases from 2018. 90005 90014 90015 Table 5. 2019 Earned Income Tax Credit Parameters 90016 90017 90018 90019 Filing Status 90020 90019 90020 90019 No Children 90020 90019 One Child 90020 90019 Two Children 90020 90019 Three or More Children 90020 90027 90028 90029 90018 90243 90002 Single or Head of Household 90005 90032 90031 90002 Income at Max Credit 90005 90032 90031 $ 6,920 90032 90031 $ 10,370 90032 90031 $ 14,570 90032 90031 $ 14,570 90032 90027 90018 90031 90002 Maximum Credit 90005 90032 90031 $ 529 90032 90031 $ 3,526 90032 90031 $ 5,828 90032 90031 $ 6,557 90032 90027 90018 90031 90002 Phaseout Begins 90005 90032 90031 $ 8,650 90032 90031 $ 19,030 90032 90031 $ 19,030 90032 90031 $ 19,030 90032 90027 90018 90031 90002 Phaseout Ends (Credit Equals Zero) 90005 90032 90031 $ 15,570 90032 90031 $ 41,094 90032 90031 $ 46,703 90032 90031 $ 50,162 90032 90027 90018 90243 90002 Married Filing Jointly 90005 90032 90031 90002 Income at Max Credit 90005 90032 90031 $ 6,920 90032 90031 $ 10,370 90032 90031 $ 14,570 90032 90031 $ 14,570 90032 90027 90018 90031 90002 Maximum Credit 90005 90032 90031 $ 529 90032 90031 $ 3,526 90032 90031 $ 5,828 90032 90031 $ 6,557 90032 90027 90018 90031 90002 Phaseout Begins 90005 90032 90031 $ 14,450 90032 90031 $ 24,820 90032 90031 $ 24,820 90032 90031 $ 24,820 90032 90027 90018 90031 90002 Phaseout Ends (Credit Equals Zero) 90005 90032 90031 $ 21,370 90032 90031 $ 46,884 90032 90031 $ 52,493 90032 90031 $ 55,952 90032 90027 90100 90101 90010 Child Tax Credit 90011 90002 The child tax credit totals at $ 2,000 per qualifying child and is not adjusted for inflation.However, the refundable portion of the Child Tax Credit, also known as the Additional Child Tax Credit, is adjusted for inflation. The Additional Child Tax Credit will remain at $ 1,400 for 2019. 90005 90010 Capital Gains 90011 90002 Long-term capital gains are taxed using different brackets and rates than ordinary income. 90005 90014 90015 Table 6. 2019 Capital Gains Brackets 90016 90017 90018 90019 90020 90019 For Unmarried Individuals, Taxable Capital Gains Over 90020 90019 For Married Individuals Filing Joint Returns, Taxable Capital Gains Over 90020 90019 For Heads of Households, Taxable Capital Gains Over 90020 90027 90028 90029 90018 90031 0% 90032 90031 $ 0 90032 90031 $ 0 90032 90031 $ 0 90032 90027 90018 90031 15% 90032 90031 $ 39,375 90032 90031 $ 78,750 90032 90031 $ 52,750 90032 90027 90018 90031 20% 90032 90031 $ 434,550 90032 90031 $ 488,850 90032 90031 $ 461,700 90032 90027 90100 90101 90010 Qualified Business Income Deduction (Sec.199A) 90011 90002 The Tax Cuts and Jobs Act includes a 20 percent deduction for pass-through businesses against up to $ 160,700 of qualified business income for unmarried taxpayers and $ 321,400 for married taxpayers (Table 7). 90005 90014 90015 Table 7. 2019 Qualified Business Income Deduction Thresholds 90016 90017 90018 90019 Filing Status 90020 90019 Threshold 90020 90027 90028 90029 90018 90031 90002 Unmarried Individuals 90005 90032 90031 $ 160,700 90032 90027 90018 90031 90002 Married Filing Jointly 90005 90032 90031 $ 321,400 90032 90027 90100 90101 90010 Annual Exclusion for Gifts 90011 90002 In 2019, the first $ 15,000 of gifts to any person are excluded from tax.The exclusion is increased to $ 155,000 for gifts to spouses. 90005 90002 90003 2018 Tax Brackets 90004 90005 90010 Notes 90011 90464 90002 [1] Internal Revenue Service, «Revenue Procedure 2018-57,» https://www.irs.gov/pub/irs-drop/rp-18-57.pdf. 90005 90002 [2] Robert Cage, John Greenlees, and Patrick Jackman, «Introducing the Chained Consumer Price Index,» U.S. Bureau of Labor Statistics, May 2003, https://www.bls.gov/cpi/additional-resources/chained-cpi-introduction.pdf. 90005 90002 90003 Was this page helpful to you? 90004 90005 90002 90003 Thank You! 90004 90005 90002 The Tax Foundation works hard to provide insightful tax policy analysis.Our work depends on support from members of the public like you. Would you consider contributing to our work? 90005 Contribute to the Tax Foundation 90464 90002 90003 Let us know how we can better serve you! 90004 90005 90002 We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better? 90005 Give Us Feedback .90000 2020 Tax Brackets | 2020 Federal Income Tax Brackets & Rates 90001 90002 90003 90002 On a yearly basis the IRS adjusts more than 40 tax provisions for inflation. This is done to prevent what is called «bracket creep,» when people are pushed into higher income tax brackets or have reduced value from credits and deductions due to inflation, instead of any increase in real income. 90003 90002 The IRS used to use the Consumer Price Index (CPI) to calculate the past year’s inflation.[1] However, with the Tax Cuts and Jobs Act of 2017, the IRS will now use the Chained Consumer Price Index (C-CPI) to adjust income thresholds, deduction amounts, and credit values ​​accordingly. [2] 90003 90008 2020 Federal Income Tax Brackets and Rates 90009 90002 In 2020 року, the income limits for all tax brackets and all filers will be adjusted for inflation and will be as follows (Table 1). The top marginal income tax rate of 37 percent will hit taxpayers with taxable income of $ 518,400 and higher for single filers and $ 622,050 and higher for married couples filing jointly.90003 90012 90013 Table 1. 2020 Tax Brackets and Rates 90014 90015 90016 90017 Rate 90018 90017 For Single Individuals, Taxable Income Over 90018 90017 For Married Individuals Filing Joint Returns, Taxable Income Over 90018 90017 For Heads of Households, Taxable Income Over 90018 90025 90026 90027 90016 90029 10% 90030 90029 $ 0 90030 90029 $ 0 90030 90029 $ 0 90030 90025 90016 90029 12% 90030 90029 $ 9,875 90030 90029 $ 19,750 90030 90029 $ 14,100 90030 90025 90016 90029 22% 90030 90029 $ 40,125 90030 90029 $ 80,250 90030 90029 $ 53,700 90030 90025 90016 90029 24% 90030 90029 $ 85,525 90030 90029 $ 171,050 90030 90029 $ 85,500 90030 90025 90016 90029 32% 90030 90029 $ 163,300 90030 90029 $ 326,600 90030 90029 $ 163,300 90030 90025 90016 90029 35% 90030 90029 $ 207,350 90030 90029 $ 414,700 90030 90029 $ 207,350 90030 90025 90016 90029 37% 90030 90029 $ 518,400 90030 90029 $ 622,050 90030 90029 $ 518,400 90030 90025 90098 90099 90016 90101 90002 Source: Internal Revenue Service 90003 90030 90025 90106 90107 90008 Standard Deduction and Personal Exemption 90009 90002 The standard deduction for single filers will increase by $ 200, and by $ 400 for married couples filing jointly (Table 2).90003 90002 The personal exemption for 2020 remains eliminated. 90003 90012 90013 Table 2. 2020 Standard Deduction 90014 90099 90016 90119 90002 Source: Internal Revenue Service 90003 90030 90025 90106 90015 90016 90017 Filing Status 90018 90017 Deduction Amount 90018 90025 90026 90027 90016 90029 Single 90030 90029 $ 12,400 90030 90025 90016 90029 Married Filing Jointly 90030 90029 $ 24,800 90030 90025 90016 90029 Head of Household 90030 90029 $ 18,650 90030 90025 90098 90107 90008 Alternative Minimum Tax 90009 90002 The Alternative Minimum Tax (AMT) was created in the 1960s to prevent high-income taxpayers from avoiding the individual income tax.This parallel tax income system requires high-income taxpayers to calculate their tax bill twice: once under the ordinary income tax system and again under the AMT. The taxpayer then needs to pay the higher of the two. 90003 90002 The AMT uses an alternative definition of taxable income called Alternative Minimum Taxable Income (AMTI). To prevent low- and middle-income taxpayers from being subjected to the AMT, taxpayers are allowed to exempt a significant amount of their income from AMTI. However, this exemption phases out for high-income taxpayers.The AMT is levied at two rates: 26 percent and 28 percent. 90003 90002 The AMT exemption amount for 2020 is $ 72,900 for singles and $ 113,400 for married couples filing jointly (Table 3). 90003 90012 90013 Table 3. 2020 Alternative Minimum Tax Exemptions 90014 90099 90016 90119 90002 Source: Internal Revenue Service 90003 90030 90025 90106 90015 90016 90017 Filing Status 90018 90017 Exemption Amount 90018 90025 90026 90027 90016 90029 Single Individuals 90030 90029 $ 72,900 90030 90025 90016 90029 Married Filing Jointly 90030 90029 $ 113,400 90030 90025 90098 90107 90002 In 2020 року, the 28 percent AMT rate applies to excess AMTI of $ 197,900 for all taxpayers ($ 98,950 for married couples filing separate returns).90003 90002 AMT exemptions phase out at 25 cents per dollar earned once taxpayer AMTI hits a certain threshold. In 2020 року, the exemption will start phasing out at $ 518,400 in AMTI for single filers and $ 1,036,800 for married taxpayers filing jointly (Table 4). 90003 90012 90013 Table 4. 2020 Alternative Minimum Tax Exemption Phaseout Thresholds 90014 90099 90016 90119 90002 Source: Internal Revenue Service 90003 90030 90025 90106 90015 90016 90017 Filing Status 90018 90017 Threshold 90018 90025 90026 90027 90016 90029 Single Individuals 90030 90029 $ 518,400 90030 90025 90016 90029 Married Filing Jointly 90030 90029 $ 1,036,800 90030 90025 90098 90107 90008 Earned Income Tax Credit 90009 90002 The maximum Earned Income Tax Credit in 2020 for single and joint filers is $ 538, if there are no children (Table 5).The maximum credit is $ 3,584 for one child, $ 5,920 for two children, and $ 6,660 for three or more children. All these are relatively small increases from 2019. 90003 90012 90013 Table 5. 2020 Earned Income Tax Credit Parameters 90014 90099 90016 90243 90002 Source: Internal Revenue Service 90003 90030 90025 90106 90015 90016 90017 Filing Status 90018 90017 90018 90017 No Children 90018 90017 One Child 90018 90017 Two Children 90018 90017 Three or More Children 90018 90025 90026 90027 90016 90267 Single or Head of Household 90030 90029 Income at Max Credit 90030 90029 $ 7,030 90030 90029 $ 10,540 90030 90029 $ 14,800 90030 90029 $ 14,800 90030 90025 90016 90029 Maximum Credit 90030 90029 $ 538 90030 90029 $ 3,584 90030 90029 $ 5,920 90030 90029 $ 6,660 90030 90025 90016 90029 Phaseout Begins 90030 90029 $ 8,790 90030 90029 $ 19,330 90030 90029 $ 19,330 90030 90029 $ 19,330 90030 90025 90016 90029 Phaseout Ends (Credit Equals Zero) 90030 90029 $ 15,820 90030 90029 $ 41,756 90030 90029 $ 47,440 90030 90029 $ 50,954 90030 90025 90016 90267 Married Filing Jointly 90030 90029 Income at Max Credit 90030 90029 $ 7,030 90030 90029 $ 10,540 90030 90029 $ 14,800 90030 90029 $ 14,800 90030 90025 90016 90029 Maximum Credit 90030 90029 $ 538 90030 90029 $ 3,584 90030 90029 $ 5,920 90030 90029 $ 6,660 90030 90025 90016 90029 Phaseout Begins 90030 90029 $ 14,680 90030 90029 $ 25,220 90030 90029 $ 25,220 90030 90029 $ 25,220 90030 90025 90016 90029 Phaseout Ends (Credit Equals Zero) 90030 90029 $ 21,710 90030 90029 $ 47,646 90030 90029 $ 53,330 90030 90029 $ 56,844 90030 90025 90098 90107 90008 Child Tax Credit 90009 90002 The child tax credit totals at $ 2,000 per qualifying child and is not adjusted for inflation.However, the refundable portion of the Child Tax Credit is adjusted for inflation but will remain at $ 1,400 for 2020. 90003 90008 Capital Gains 90009 90002 Long-term capital gains are taxed using different brackets and rates than ordinary income. 90003 90012 90013 2020 Tax Rates on Long Term Capital Gains 90014 90099 90016 90101 90002 Source: «2020 Tax Brackets,» Tax Foundation and IRS Topic Number 559 90003 90030 90025 90106 90015 90016 90017 90018 90017 For Unmarried Individuals 90018 90017 For Married Individuals Filing Joint Returns 90018 90017 For Heads of Households 90018 90025 90026 90027 90016 90029 90030 90101 90002 90405 Taxable Income Over 90406 90003 90030 90025 90016 90029 0% 90030 90029 $ 0 90030 90029 $ 0 90030 90029 $ 0 90030 90025 90016 90029 15% 90030 90029 $ 40,000 90030 90029 $ 80,000 90030 90029 $ 53,600 90030 90025 90016 90029 20% 90030 90029 $ 441,450 90030 90029 $ 496,600 90030 90029 $ 469,050 90030 90025 90016 90029 90030 90101 90002 90405 Additional Net Investment Income Tax 90406 90003 90030 90025 90016 90029 3.8% 90030 90029 MAGI above $ 200,000 90030 90029 MAGI above $ 250,000 90030 90029 MAGI above $ 200,000 90030 90025 90098 90107 90008 Qualified Business Income Deduction (Sec. 199A) 90009 90002 The Tax Cuts and Jobs Act includes a 20 percent deduction for pass-through businesses against up to $ 163,300 of qualified business income for single taxpayers and $ 326,600 for married taxpayers filing jointly (Table 7). 90003 90012 90013 Table 7. 2020 Qualified Business Income Deduction Thresholds 90014 90099 90016 90119 90002 Source: Internal Revenue Service 90003 90030 90025 90106 90015 90016 90017 Filing Status 90018 90017 Threshold 90018 90025 90026 90027 90016 90029 Single Individuals 90030 90029 $ 163,300 90030 90025 90016 90029 Married Filing Jointly 90030 90029 $ 326,600 90030 90025 90098 90107 90008 Annual Exclusion for Gifts 90009 90002 In 2020 року, the first $ 15,000 of gifts to any person is excluded from tax.The exclusion is increased to $ 157,000 for gifts to spouses who are not citizens of the United States. 90003 90002 90405 See 2019 Tax Brackets 90406 90003 90002 90405 See 2020 Tax Changes 90406 90003 90512 90002 [1] Internal Revenue Service, «Revenue Proc. 2019-44, «https://www.irs.gov/pub/irs-drop/rp-19-44.pdf. 90003 90002 [2] Robert Cage, John Greenlees, and Patrick Jackman, «Introducing the Chained Consumer Price Index,» U.S. Bureau of Labor Statistics, May 2003, https: //www.bls.gov / cpi / additional-resources / chained-cpi-introduction.pdf. 90003 90002 90405 Was this page helpful to you? 90406 90003 90002 90405 Thank You! 90406 90003 90002 The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work? 90003 Contribute to the Tax Foundation 90512 90002 90405 Let us know how we can better serve you! 90406 90003 90002 We work hard to make our analysis as useful as possible.Would you consider telling us more about how we can do better? 90003 Give Us Feedback .90000 How to Calculate Pre-tax Rate for Value in Use — IFRSbox 90001 90002 Dealing with impairment of assets, or cash generating units (CGU), involves one quite difficult task — to determine asset’s / CGU’s recoverable amount. Sometimes it might be an easy job, especially when fair value can be established and it is probably higher than value in use. But when there is no fair value available (or for any other reason), then we have to cope with calculation of asset’s / CGU’s value in use. 90003 90002 What is 90005 90006 value in use 90007 90008? You could find definition in several standards, including IAS 36, but let’s try it quickly: Value in use is present value of future cash flows expected to be derived from asset / CGU under review.And, in order to arrive at present value, we must ensure that both future cash flows and discount rate are pre-tax. 90003 90002 Now here is the difficulty. As you know, you always look at the market for some appropriate market rate that you can use in your value in use calculation. But! The rates in the market, especially for equity, are stated post-tax. So what to do? 90003 90012 Solution 1 — Simple, but not precise way 90013 90002 One solution to this problem could be simple grossing up your post-tax market rate and tax rate, like in the following formula: 90003 90002 pre-tax rate = post-tax rate / (1 — tax rate) 90003 90002 Now let me say although this method is very simple, in my opinion it should be used just rarely, if in any case.For example, when asset or CGU is not that material to your company, or variance in a discount rate does not cause any material errors in value in use. 90003 90006 90005 Special For You! 90008 90007 Have you already checked out the IFRS Kit? It’s a full IFRS learning package with more than 40 hours of private video tutorials, more than 140 IFRS case studies solved in Excel, more than 180 pages of handouts and many bonuses included. If you take action today and subscribe to the IFRS Kit, you’ll get it at discount! Click here to check it out! 90024 Why not to use this simple method as the basic one? The main reason is that in most cases, the timing of your tax payments is never the same as timing of your tax base (income and expenses).Many entities pay taxes one year after obtaining taxable revenues and expenses. And that might cause significant difference in your real pre-tax rate and pre-tax rate calculated this way. You should bear in mind that pre-tax rate must take not only asset’s / CGU’s post-tax rate and relevant tax rate into account, but also asset’s / CGU’s useful life and timing of future cash flows. 90002 So how to calculate pre-tax rate more precisely? 90003 90012 Solution 2 — «Top-down» calculation 90013 90002 If you have obtained market rate that is post-tax and you have pre-tax cash flow projections for your asset / CGU under review, you can try to use this method.It’s kind of other way round and I’ll try to draft it in 3 steps: 90003 90031 Step 1 — Estimate post-tax cash flows 90032 90002 First of all, we shall calculate asset’s / CGU’s value in use with application of post-tax rate. But hang on a minute — we have post-tax rate and pre-tax cash flows and this inconsistency would not give us the answer even close to correct. Therefore, I would do the following: 90003 90035 90036 Estimate future tax payments from our pre-tax cash flow projection. Do it on a year-by-year basis.But be careful here. If you want to be really precise, you should take various tax issues into account — for example, future tax allowances related to asset / CGU, utilization of future tax losses, temporary differences, etc. Simply — try to estimate tax payments as realistic as possible, not by multiplying tax base and tax rate. 90037 90036 Deduct estimated future tax payments from pre-tax cash flows. And also do it on a year-by-year basis. 90037 90040 90002 Fine, thus we arrive at post-tax cash flows.90003 90031 Step 2 — Calculate value in use on post-tax basis 90032 90002 That is clear. You have post-tax cash flows in your table and you also have post-tax discount rate. So using discounting technique, get present value of your post-tax cash flows. 90003 90002 Before I get to the last step, let me remind simple consistency rule: when calculating value in use, you should be consistent to avoid double counting. And, you should arrive to the same result. So, when you calculate value in use using post-tax cash flows and post-tax discount rate, that rate shall be the same as calculated from pre-tax values.In other words: 90003 90002 post-tax cash flows discounted by post-tax rate 90024 = pre-tax cash flows discounted by pre-tax rate 90024 = value in use 90003 90002 The step 3 is derived from this logic. 90003 90031 Step 3 — Calculate pre-tax rate from value in use and pre-tax cash flows 90032 90002 That’s why I call it «top down» calculation. You just work out the rate at which the present value of pre-tax cash flows equals the value in use. Sure, this is not as easy as it seems, because it requires using certain iteration technique.But all is doable! 90003 90002 Now you might ask: Why to bother with pre-tax rate when we already have value in use from post-tax values? The answer is that you might be required to disclose your pre-tax discount rate in the notes to the financial statements or elsewhere when necessary. 90003 90002 Please watch the video with the explanation here: 90024 90063 90064 90003 90002 If you’d like to review numerical calculation of pre-tax rate together with demonstration of simple iteration technique in MS Excel, please check out the video on this topic that is part of our IFRS Kit.90003 .90000 Tax Treaty Tables | Internal Revenue Service 90001 90002 The United States has income tax treaties (or conventions) with a number of foreign countries under which residents (but not always citizens) of those countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain income, profit or gain from sources within the United States. 90003 90002 Amounts subject to withholding tax under chapter 3 (generally fixed and determinable, annual or periodic income) may be exempt by reason of a treaty or subject to a reduced rate of tax.90003 90002 These treaty tables provide a summary of many types of income that may be exempt or subject to a reduced rate of tax. For more details on the whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country, refer to Publication 901, U.S. Tax Treaties. 90003 90002 For more details for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations, refer to Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.90003 90002 90011 Note 90012: The first three tax treaty tables referenced on this page have been removed from Publication 515 to allow for updates and revisions on a more current basis. The tables are not meant to be a complete guide to all provisions of every income tax treaty. 90003 90002 As a withholding agent, you should consult the actual provisions of the tax treaty that apply to the person to whom you are making payment if you have any reason to question the documentation you have received.90003 90002 As a taxpayer filing Form W-8BEN or Form W-8BEN-E, these tables will assist you in determining the proper rate to claim, the article under which you are requesting treaty relief, and the Limitation on Benefits (LOB) article that applies to you. 90003 90002 To assist all users, Tables 1 and 2 each provide a citation to the relevant article in each treaty for that category of income. Table 4 is a new table that sets forth the major tests within the Limitation on Benefits article that are relevant for documenting any entity’s claim for treaty benefits.You can obtain the full text of these treaties at United States Income Tax Treaties — A to Z. 90003 90002 90011 CAUTION 90012: These tables may provide information about the rate of tax that the treaty partner could imposed on U.S. residents deriving that category of income from the treaty country. In some instances, however, the rates applied are not bilateral, and the other country could apply a different rate or impose different requirements to obtain the benefit. Foreign procedures for claiming reduced withholding are determined under the laws and practices of the treaty partner.90003 90024 90011 TABLE 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. Feb 2019) 90012 90011 (PDF) 90012 90029 90002 This table lists the income tax and withholding rates on income other than for personal service income, including rates for interest, dividends, royalties, pensions and annuities, and social security payments. You must meet all of the treaty requirements before the item of income can be exempt from U.S. income tax, including the requirement that the income be remitted to your country of residence, if that is a requirement under your treaty with the United States. The income code numbers shown in this table are the same as the income codes on Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding. 90003 90024 90011 TABLE 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties 90012 90011 (PDF) 90012 90029 90002 This table lists the different kinds of personal service income that may be fully or partly exempt from U.S. income tax. You must meet all of the treaty requirements before the item of income can be exempt from U.S. income tax, including the requirement that the income be remitted to your country of residence, if that is a requirement under your treaty with the United States. The income code numbers shown in this table are the same as the income codes on Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding. 90003 90024 90011 TABLE 3. List of Tax Treaties 90012 (PDF) 90029 90002 Updated through October 31, 2015 року, this table lists the countries that have tax treaties with the United States.This table also shows the general effective date of each treaty and protocol. A protocol is an amendment to a treaty. It is important that you read both the treaty and the protocol (s) that would apply to the tax year in which the payment is made. You can obtain the full text of these treaties at United States Income Tax Treaties — A to Z. 90003 90024 90011 TABLE 4. Limitation on Benefits 90012 90011 (PDF) 90012 90029 90002 The «Limitation on Benefits» (LOB) article is an anti-treaty shopping provision intended to prevent residents of third countries from obtaining benefits under a treaty that were not intended for them.Entities that are residents of a country whose income tax treaty with the United States contains a LOB article are eligible for the benefits provided in Table 1 only if they satisfy one of the objective tests under the LOB article or obtain a favorable discretionary determination from the U.S. competent authority with regard to the specific benefits. 90003 90002 The treaty or protocol article describing each of these tests is identified in this table. It will assist taxpayers in completing the Form W-8BEN-E and Form 8833, Treaty-Based Return Position Disclosure under Section 6114 or 7701 (b), if required to be filed with the IRS.However, you must check the text of the relevant LOB article to determine the particular requirements of those tests to make a final determination that you meet an LOB test. 90003 90002 Entities that are residents of a country whose income tax treaty with the United States does not contain a LOB article do not need to use Table 4. However, new treaties are regularly negotiated that will include LOB provisions, so it is important to regularly check this table for updates. 90003 90024 References 90029 90060 90061 Tax Treaties (Overview) 90062 90061 Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities 90062 90061 Publication 901, U.S. Tax Treaties 90062 90061 United States Income Tax Treaties — A to Z 90062 90061 Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding 90062 90061 Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701 (b) 90062 90061 Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding 90062 90061 Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) 90062 90061 Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY 90062 90079 90002 90003 .