Investor Taxes: How much will you have to pay the state with operations in the stock market

In 2014, I sold the organization of the GUMA of 50 rubles. per share. How to calculate ndfl from income from the sale of shares? Should the organization - the buyer of the shares hold the tax? Do I need to submit a declaration?

In general russian organizations, from which or as a result of relations with which the taxpayer received income, is recognized tax agents And, accordingly, it is obliged to calculate, keep at the taxpayer and pay to the budget the amount of NDFL (clause 1 of Art. 226 of the Tax Code of the Russian Federation). Paragraph 2 of Art. 226 of the Tax Code of the Russian Federation found that the tax is calculated and paid for all taxpayer income, the source of which is the tax agent, for some exception. These exceptions include, in particular, income, payment of the NDFL for which is carried out in accordance with Art. 226.1 and 228 of the Tax Code of the Russian Federation.

So, on the basis of sub. 2 p. 1 Art. 228 of the Tax Code of the Russian Federation, individuals independently expect NDFLs regarding income from the sale of their property. Under property B. Tax Code Understanding objects of objects civil rightsbelonging to property in accordance with the Civil Code of the Russian Federation (paragraph 2 of Art. 38 of the Tax Code of the Russian Federation). And from article 128 of the Civil Code of the Russian Federation it follows that securities are considered property.

Meanwhile, the calculation of NDFLs on operations with securities should be carried out taking into account the characteristics established by Art. 226.1 NK RF. Paragraph 2 of this article defines a list of persons recognized by tax agents on such operations. They are trusting managers, brokers, depositories, as well as Russian organizations that make payments on securities issued by them. If the organization that has bought the stocks from you, is not included in this list, the tax you must calculate and pay yourself.

Tax calculation is carried out in tax DeclarationIt should be submitted to the tax authority at the place of residence no later than April 30 of the year following the year in which income from the sale of shares (paragraph 1 of Art. 229 of the Tax Code of the Russian Federation). Pay tax follows no later than July 15 of the same year (paragraph 4 of Art. 228 of the Tax Code of the Russian Federation).

The tax base for securities operations is positive financial results (paragraph 14 of Art. 214.1 Tax Code of the Russian Federation). It is the difference between the income received from the sale of shares (clause 7 of Art. 214.1 of the Tax Code of the Russian Federation), and expenses related to their acquisition, storage and implementation (paragraph 10 of Art. 214.1 of the Tax Code of the Russian Federation). Consequently, the sales value of shares should be reduced to the cost of their acquisition, as well as other expenses related to their storage and implementation. Please note that all expenses, including the cost of acquiring shares, should have a documentary confirmation and be incurred by you (paragraph 10 of Art. 214.1 of the Tax Code of the Russian Federation). Otherwise, to reduce the income from the sale of shares will be impossible.

The resulting positive difference (profit) is subject to NDFL at a rate of 13% (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation). If the difference is negative (loss), taxable income from the sale of shares will not be. The amount of the loss obtained can be reduced to the tax base for operations with securities, addressed on the organized securities market, the following years (paragraph 16 of Art. 214.1 of the Tax Code of the Russian Federation).

Many investors do not take into account the taxes that they must pay from the received profits on stock market, for example, the sale of shares. And this is the way a fairly serious topic. After all, taxation can significantly affect your total profitability. And if they do not go anywhere from constant expenses (commission broker and transaction exchange), then taxes are quite possible. And quite legally. And on the saved money you can additionally trade and get even more profit from it. In some cases, it is generally possible not to pay taxes in the sale of shares (legitimate methods).

What taxes pay investor

The resulting profit on the securities market is subject to 13% of the tax. It can be either or an increase in the course value of papers.

When trading shares, the calculation of the profit is formed as a difference between buying and selling. Additionally, trade costs are subtracted from the magnitude of the profit, such as the fee for purchase and sale transactions and storage.

Example. You bought 1,000 shares of 100 rubles. After 3 months, you sold them for 120 rubles per piece in the amount of 120,000 rubles. Your profits - 20 thousand. You also need to subtract the commission for the purchase of 100,000 * 0.05% \u003d 50 rubles and at the sale of 120,000 * 0.05% \u003d 60 rubles. As a result: the taxable base is slightly decreased will be 20,000 - 50 - 60 \u003d 19,890 rubles. Trifle, but nice.

It is important to understand that the value of the tax is formed only after the implementation of the securities. If the investor has assets in hand, the cost of which this moment higher than the price of their acquisition is the so-called "paper profit". You do not need to pay anything from it.

It is also necessary to know that the tax on profit from buying and selling is formed by fIFO method FIRST IN - FIRST OUT). This means that the cost of earlier purchased securities is taken into account when selling.

Example.You bought 100 shares of 1,000 rubles, in the amount of 100 thousand. After 3 months, another 100 shares, but for 1,200 rubles. When the price rose to 1,500 rubles, you decide to sell half, that is, 100 shares. Your revenue will be 1500 x 100 shares \u003d 150,000 rubles. Net profit, for a taxable base will be calculated as follows: 150,000 - 100,000 \u003d 50,000 rubles. With this amount and will be kept 13%.

If you are selling 120 shares, then total amount Acquisition will be: 100 thousand (100 shares x 1000 rubles) +24 thousand (20 shares x 1200 rubles) \u003d 124 thousand. And it is deducted from the general revenue when selling.

When granting securities need to pay 13%. The obligation to pay taxes is assigned to the one who receives them. Released from payment of relatives on the first line and the transfer as a result of inheritance.

Who and how tax holds

Good news.

The broker is a tax agent and its obligations include the calculation of taxes and the transfer of funds to the budget. But you need to understand that you should have a necessary amount in your account (it is in money, not in securities).

If it is absent, then the obligation to pay taxes is imposed on you and, accordingly, all the "charms" with this are related: Filling and submitting a declaration to the tax (until April 30), the translation of the required amount in the budget (until June 15). For violation of the deadlines for filing a declaration, a fine is provided: 5% of the amount for each month of delay, but not less than 1000 rubles.

Therefore, it is better to know in advance the amount to be paid in tax authorities And keep it by the time of writing off taxes.

How to find out the amount of taxes? Most brokers in personal Cabinet There is the possibility of calculating the amount of taxes according to your account. If there is no such possibility, simply check the size of its broker.

When is the tax hold?

1. Upon receipt of dividends on shares, the "clean" means falling to your account, with 13% from them already withheld.
2. At the end of the year, on December 31, the broker automatically calculates the amount to be paid to the budget. Speech itself money It occurs within the next month - full or partial, as cash receipt in your account.
3. When finding money from a brokerage account. If the sum of the output tools is more tax base, then the entire tax is held immediately. If less - then only 13% of the output amount. All taxes paid for the year are deducted from the total amount at the end of the year.

We reduce taxes

Taxes can be reduced in several ways. And in some cases, and in general, you will pay them obligations. And completely legitimate methods.

The tax is taken only from the net income of the investor. And net income is the difference between profitable and unprofitable transactions. Based on this, you can independently "generate" the desired loss in order to completely free yourself from paying taxes.

How to do it?

Sell \u200b\u200bsecurities in the portfolio, whose quotes fell after the purchase. So you have an unprofitable deal. The amount of the loss will reduce your cumulative tax.

Example.By the end tax period You must pay income tax in the amount of 5,000 rubles. You have 100 shares that you bought for 200 rubles. At the moment, their quotes fell up to 100 rubles. You need to sell some amount to get a loss on the transaction on the amount of tax. In this case, it is 50 shares with a loss of 100 rubles each - 50 x 100 \u003d 5,000 rubles.

What gives you this operation? Defrost to pay taxes. And this is the ability to "put into the case", this money is that allow one to operate a little larger amount. Or the full disposal of taxes in the future.

How to sell shares without paying tax

It is also helpful to know which securities are not taxed. And as you can completely get away from paying taxes. And again, completely legal.

Income tax on sale or coupon income According to state and municipal bonds is not charged.

The law applies to the owners of the shares that kept them for more than 3 years. They provide for a certain amount of tax deduction or complete exemption from tax payments to the amount of this deduction in their further implementation.

The size of the deduction is determined by the formula:

N * 3 million rubles,

where N is the duration of the securities (in years), but not less than 3 years.

For each year of ownership of shares, you are freed from paying taxes in the amount of 3 million, subject to the maintenance of paper for more than 3 years. For most private long-term investors, this makes it possible at all do not pay a penny tax on the profits.

Example. In 2014, the company's shares were purchased 100 rubles in the amount of 10 million rubles. After 3 years, their cost rose by 50%. The investor implements a complete package for 15 million rubles. Net profit - 5 million. But since the investor kept the shares of 3 years, then maximum deduction (3 years * 3 million rubles \u003d 9 million rubles), fully frees it from paying taxes.

If it was initially invested 2 times more - 20 million, then the final profit would be 10 million. In this case, the tax should have been paid only from 1 million (net profit minus tax deduction). If the investor lasted a shares of 4 years, then maximum size Deduction of 12 million (4 years x 3 million), he would again be completely released from taxes.

When donating or inheriting papers, the hold time is not reset. Those. If you were presented with paper purchased by the previous owner 3 years ago, we can sell them for the maximum amount of 9 million without paying taxes.

You decided to buy stocks. No matter what: Gazprom, Sberbank, Magnet, Rosneft. Or maybe you want to buy a piece of Google, Apple, Coca-Cola and other world brands? There is a desire, but do not know where to start. In this article, we briefly, but at the same time, we will most extensively consider the action plan for beginner investors, namely how to buy shares to private person - a full action plan.

Need to know!

But the private person, there is no access directly to the trading on the stock exchange. They must work through brokers. Broker is also an intermediary, between you, stock exchanges and other bidders. Is there too many intermediaries? - you ask. Do not worry, in fact, everything is not bad.

Profit from shares

First you need to understand how profits are formed when trading stocks in the stock market. Income can be obtained in two ways:

1. due to the growth of the stock purchased by you.

Suppose you bought Shares of Sberbank for 90 rubles. After some time, it increased from the cost to 190. If you are selling them at this price, then earn 100 rubles from each promotion. If you bought 1,000 shares - profits will be 100,000 rubles, bought 500 - earn 50,000.

For 3 years from 2015 to 2017 Sberbank shares quotes rose from 65 to 220 rubles !!! Profit - 250% !!!

2. Getting dividends.

Buy shares by which companies. And every year (sometimes even 2 times a year) you will receive a certain part of the profits from the number of purchased shares.

In general, the purchase procedure is simple and stacked in 3 actions.

Step 1. Select broker

Before the start of choice, you need to decide whether you will buy stocks only russian companies (Sberbank, Gazprom, etc.), or overseas (Google, Apple). The fact is that not all brokers have access to international stock exchanges. But as a rule, the largest - this opportunity is present. Exit to the MICEX - there are all Russian brokers.

The main criterion for the selection of a broker is its reliability. The higher the better.

Broker receives a certain percentage from each of your transaction. This share is relatively small and is usually from 0.02% to 0.5%.

But let you not calm such "small" percentages. Of course, if you plan to buy stocks and keep, or at least make a fairly rare deals - 1-2 per month, then this broker remuneration for you is a trifle.

But if you are planning an active trading, then this difference in hundredths percent per year can accumulate in thousands, and tens of thousands of rubles of the Commission.

So, it is better to initially choose a broker with minimal tariffs on transactions. Of course from the list of the most reliable.

And the last, when choosing a broker is the minimum amount with which a broker will work. It usually ranges from 30 to 100 thousand rubles.

Who is interested in his choice, I stopped the opening on the broker (official website). I work with him since 2008. I pay the commission for the transaction - 0.057% of the transaction amount. And since the trading is not often (long-term investment), the fee per year is the dear penny

Step 2. We conclude a contract

After choosing a broker, you will need to visit his office to conclude a contract for brokerage service. The procedure itself can be compared with the opening bank deposit (takes no more than half an hour).

You are opening an account from which you will carry out the purchase and sale of shares.

After the conclusion of the contract, all you have left is to list the money to your account.

Many brokers now have made the opening of an account online. Without visiting the office. To register, you need to have a confirmed entry on the Public Services portal.

The brokerage account opening procedures itself will take 20-25 minutes. Of these, the lion of time will leave the questionnaire. Accounts open remotely within 2-3 business days.

The current list of the Broker, which provides an online billing service is on the Moscow Exchange website.

Step 3. Purchase of Shares

For trade in shares you have 2 possibilities.

1. Purchase by phone. You call on the phone, and indicate what and how much you want to buy. Just for sale.
2. Purchase through a special terminal (QUIK) - a program that allows you to see all the stock quotes in real time and perform operations on the purchase and sale of the house.

In the first case, you do not need to bother, learn the technology of buying and selling stocks. The quotes themselves can be found on specialized sites, which are very many on the Internet (for example, rBC.RU, StockNavigatot.ru.). You choose the shares that you want to buy, call and all ... .. Shares are bought.

What gives us to us? You can get an additional 13% of your funds invested on IIS. In essence, this is a guaranteed yield.

But .... There are 2 conditions:

• IIS should be opened at least 3 years;
• return 13% can be returned from 400,000 per year.

Otherwise, everything is absolutely the same as when opening ordinary brokerage bills.

Popularization of speculative trade in shares and other securities among citizens of the Russian Federation becomes especially noticeable in lately. It is noteworthy that quite a significant part russian population Already perceives buying and selling financial instruments as a way of earning, bringing quite a good income. For individuals, there are a number of options for obtaining legal access to stock market operations. However, the extraction of economic benefit by citizens cannot be considered without taxation. Such is the position of the state. As for transactions with securities, the issue of paying taxes is especially relevant in this area. As defined and paid tax on the sale of shares by an individual? Of course, this problem requires a more detailed study.

Taxation of transactions with shares in the Russian Federation: basic norms and principles

To understand how tax on securities transactions is calculated, it is necessary to deal with the key provisions of Russian legislation governing the taxation when selling shares. If an individual in the Tax Jurisdiction of the Russian Federation sells a share of any issuer's company, this operationAs a rule, causes an emergence of a taxable income from a citizen.

The obligations of the Seller's share before the budget will be calculated at a rate of 13 (thirteen) percent of the tax base, if the payer is a Russian resident. Non-residents in such circumstances pay income tax in the amount of 30 (thirty) percent.

If the sale of the action brought physical lick A positive financial result - profits (net income), - then such a deal, of course, becomes the object of taxation. But how to be in a situation where the implementation of the security turned to the seller of the loss? Experts believe that the position of the legislator in this case can be regarded as fairly reasonable and very reasonable. Tax base for commercial operations with financial instruments It is subject to a decrease in the cost of the costs previously incurred by an individual when buying this security. Moreover, the total amount of data costs may include expenses related to the investment account service, unless, of course, it was used by the taxpayer for the sale of shares. Obviously, in this situation, the income tax is paid by a citizen only with a positive result (profits) from the trade transaction.

An important nuance - the taxation of income on shares does not apply the norm, in accordance with which the benefit obtained by an individual is exempt from income tax After a three-year period of stay of the realized property owned by the seller.

As you know, this rule is successfully operating for the situations of the sale of a car or real estate purchased by a citizen before 2016. Meanwhile, if the income was obtained from transactions committed with securities-issuers related to certain categories, tax law Provides for this case a number of significant preferences for the taxpayer.

To better understand the specifics of calculus tax obligations The physical person due to the implementation of the stock owned by him should consider in detail the procedure for determining the taxable base. We are talking directly about the tax accounting and payer's costs in relation to this field of legal relations.

How the income from the sale of shares is taken into account for tax purposes

If we consider the operations for the sale of shares, then revenues received from the following varieties of transactions will be considered taxable:

1. purchase and sale of shares within the exchange;
2. purchase and sale of shares outside the stock exchange system;
3. transactions with financial instruments (securities) of the derived type, the trade turnover of which is made both directly on the stock exchange and beyond the exchange infrastructure;
4. operations with various financial instruments, the use of which is provided for by the law on the functioning of the securities market in the Russian Federation.

The obligations to the budget arise from an individual if the taxable income was obtained from the application of the following financial instruments of a derived nature - option contracts, futures contracts, forward transactions. It is also necessary to clarify that interest income (for example, from coupon bonds) It is subject to inclusion in the tax base, if the law currently in force in the Russian Federation does not provide for a different approach to their accounting.

What costs are taken into account when taxing transactions with shares

The proper account of incurred costs will allow the physical person to legally reduce their obligations to the budget in taxation of operations with corporate securities. To determine the taxable base for transactions with shares russian legislation Allows the payer to take into account the following costs, requiring, however, documentary confirmation:

• costs directly related to purchasing and selling equity financial instruments (for example, the cost of maintaining an investment account,
• used by an individual for various operations with securities);
• storage of corporate securities;
• repayment of equity financial instruments (shares);
• use of securities (contracts) of derived;
• implementation of the relevant commitments established by the terms of contact (expiration of previously concluded transactions).

Examples of costs taken into account when determining the taxable base for commercial operations with shares:

1. monetary transfer of an individual in favor of the issuer of equity financial instruments;
2. premium payments provided for in terms of contracts concluded;
3. one-time or systematic (regular, periodic) payments provided for by the rules for applying financial instruments of derived type;
4. payment of the service provided by brokers, clearing structures and other qualified mediators of the financial market;
5. costs compensated by other participants in the stock market;
6. charges charged by exchanges within which the turnover of equity securities is carried out;
7. tax payments listed by a citizen on the fact of inheritance of shares or obtain them as a gift;
8. interest payments made by an individual in favor of credit and financial institutions (creditors' banks) on targeted loans previously issued for the acquisition of shares;
9. other documented costs caused by the management of commercial operations with equity securities.

Obviously, the above list of probable costs taken into account by an individual when dealing with income tax transactions with shares cannot be considered exhaustive. Earlier it was already noted that the tax liabilities of a citizen appear on the fact of the implementation of stock tools only if the result of the relevant transaction is positive. In other words, we are talking about the taxation of an exclusively positive value of net income.

Financial Outcome on Shares Purchases: how to determine

The general approach to calculating the financial status from operations with equity securities is as follows: the amount of income received by the individual decreases to the total amount of actually incurred costs having a documentary confirmation.

For the purposes of taxation of transactions with shares, only those incomes and costs that directly relate to this field of legal relations are taken into account. If, in a certain tax period, the payer does not have income received, but there are costs incurred, such expenses can be transferred precisely for the period in which taxable income appear.

For the sale and sale of shares committed by an individual, the financial result should be determined on the fact that the concrete tax period is completed. An important nuance - for tax purposes, it is necessary to distinguish between transactions with shares and the result of operations with derivative instruments. Tax accounting of these objects is produced separately.

It happens that, according to individuals of an individual with shares in a particular tax period, a negative financial result is achieved, reflecting the amount of income income income incurred. A negative balance of transactions with shares can be used by a payer to optimize (decrease) tax liabilities for pure income obtained from derivative operations. An inverse approach is also worthwhile - a disposable result of transactions with derived type tools can be used to reduce the taxable base for operations with equity securities (shares).

If the stocks and derivative instruments brought losses to an individual on the basis of a particular tax period, then negative results on two data objects are subject to separate accounting in the regulated manner. This approach allows the taxpayer to use negative results to optimize the taxable base for relevant operations (objects) in future periods. Of course, it is necessary to understand that unprofitable results on equity operations can be taken into account when determining the tax base solely for similar objects (shares). Such accounting principle is also valid for operations with derived type tools.

The above rules for the transfer of negative results (losses) are relevant only for transactions (operations) committed in the bidding format. It is not allowed to transfer losses in the manner discussed above if the operations were performed by an individual outside the organized stock market. Transferring negative results to the relevant tax objects (shares, derivative contracts) for future periods for ten years is allowed.

An important condition is the availability of the payer of official documents confirming the financial results.

Benefits for validity operations during taxation

It should be known that individuals that determine the results of transactions with shares for taxation can qualify for significant benefits. Such relaxation allow payer of taxes to minimize the relevant obligations to the budget.

In force in the Russian Federation, legislation provides for the norm liberating citizen from accrual and paying income tax For operations with some equity securities.

We are talking about the shares issued by Russian issuers and an individual acquired after 1 (first) January 2011. To successfully use this reference, the taxpayer must own relevant financial instruments for at least five years, as well as comply with a number of additional requirements.

Shareholders often ask questions related to the procedure for paying taxes when selling shares, and many other companies. All questions can be formulated as follows:

1. What size should I pay the tax? Is the tax of the difference between the price of the purchase and sale of shares or you need to pay 13% from all over the amount?
2. Is it necessary to pay taxes from profits (NDFL) when selling stocks If I own shares of more than 3 years?
3. Is there a difference in taxation when selling shares to a physical or legal entity?
4. How much should the shareholder should pay, if it is not a resident of the Russian Federation (a citizen of another country)?
5. Is the tax payer legally? Can I pay a tax for me 3rd face? Who is the tax agent by law?
6. How not to pay a tax of 13% from profits (NDFL) at all?
7. What threatens the shareholder if you do not pay the tax in the sale of shares? What are the sanctions fines?
8. Is there a legitimate scheme not to pay the tax to the state when selling shares?

So let's deal with all questions related to payment or non-payment of taxes in order:

1. The income tax (NDFL) in the amount of 13% when selling shares can be paid exclusively by the seller of shares (shareholder), regardless of whether it sells shares to a physical or legal entity. According to the Tax Code of the Russian Federation, the profit received from the sale of shares of securities (shares) is taxed in obligatory. Some shareholders naively believe that when selling shares to a physical face, they will be able to avoid the payment of tax. This delusion is associated with the difference in the reporting of individuals and legal entities. I supposedly to sell shares to an individual, then the information will not fall into the bank and the tax authorities will not learn about receiving profits by the shareholder. This is a misconception, because Information about the sale of shares is not from banks. Banks are not at all.
2. Tax can pay either the shareholder itself or the person (buyer), which is tax Agent. Let's deal here in more detail. Sometimes the buyer proposes to pay the shareholder's tax. In some cases, the fact of payment of tax is even prescribed in the contract. It is illegal! The buyer has no right to pay for the seller's tax under the sale contract. In most cases, these are simply fraudsters who, using the ignorance of shareholders, take 13% of themselves. Naturally, they do not pay any tax. The exception is only cases when the buyer is a tax agent. In this case, the procedure for the sale and sale of shares occurs brokerage Treaty. To do this, the buyer should have a license to implement brokerage. Such an option on legal grounds can usually offer only banks or largest brokerage companies. Most private shareholders or small companies cannot act as tax agents. Moreover, the sale of shares on the brokerage contract is not beneficial to buyers, because Their Commission usually does not exceed 0.5%. Be vigilant and do not fall on the proposals to pay tax for you!
3. Do I need to pay tax when selling shares, if you own more than 3 (5) years? Earlier in the Tax Code of the Russian Federation, an article existed, according to which the shareholder who owns the property for more than 3 years during the sale was released from taxes. Now also such a law exists, but in last edition The list excluded securities (stocks). Regarding the shares, a change in the NK was made, according to which the shareholder is exempt from paying taxes on the sale of shares only in the case of: if it owns shares for more than 5 years and they are acquired by a shareholder no earlier than 2011. Those. If stocks are received by the shareholder in the 90s, or bought in the early 2000s, the shareholder is not exempt from taxes when selling.
4. Are there any legitimate (or not at all) ways do not pay taxes from the sale of shares? The law is one. To pay tax Shareholder receiving profit from the sale of shares. Question: Do I need to pay taxes? Many equality what to ask: "Do I need to go around the street on the green light?" Yes. It is necessary. Do we always do it? Not always.

The only absolute legitimate way Minimize the risks of the fact that information on the sale of shares will fall into the tax authorities - to sell shares of a company with its own depositary (storage location). Then the buyer will be able to translate shares to his depositary before purchasing your shares without changing the owner, and not submit a sales contract in the current one. Usually, at the stage of changing the owner, information enters the tax authorities.