20 Feb. The amount of advance payments to be paid by foreign citizens for a patent is calculated on the basis of the total deflator coefficient and the regional deflator coefficient.
The size of the deflator coefficient changed in 2019, respectively, the fixed payments for the patent for work changed.
In this article, we have tried to answer as detailed as possible the questions related to the change of payment for the patent and the calculation of payment for the patent, as well as the article provides examples of calculating the value of the patent in 2019 in different regions of Russia.
For convenience, the article is divided into parts.
CONTENTS (clickable)
Fixed advance payment for the patent in 2019
Terms of payment of a patent for the work of a foreign citizen in 2019
How many months can you make a fixed down payment for a patent to work for
Monthly patent payment-how much to pay for a patent in 2019
The calculation of the cost of the patent by the formula
How much to pay for a patent of a foreign citizen in 2019 in Moscow (example of calculation)
Содержание
Fixed advance payment for the patent in 2019
Foreign citizens who arrived on the territory of the Russian Federation in a visa – free order, from countries outside the EAEU, wishing to work officially, must obtain a patent for which you must pay a monthly fixed advance payments on the patent-personal income tax.
In simple words: making a payment for a patent for a month in advance, a foreign citizen pays personal income tax on his earnings from work on the patent in the next month.
According to the law, the patent fee must be paid for a month or several months in advance.
Important! The payment for the patent must be made within a strict time limit. In case of non-payment in time, the patent is automatically canceled.
Important! Be sure to keep the payment receipts for the patent for the entire period of validity of the document.
Terms of payment of a patent for the work of a foreign citizen in 2019
A fixed monthly advance payment for a patent should be made in advance, preferably 3-4 days before the date of grant of the patent.
For example, if you were granted a patent on January 10 (the date the patent was granted), the next payment must be made no later than February 10. It is better to make a payment on February 8 or 9, so that by February 10, the entire amount of the fixed advance payment for the patent was credited to your account.
Cancellation of the patent in case of violation of the period of payment of personal income tax on the patent
Currently, the system of accounting for payment for a patent is fully automated, so the absence of a fixed advance payment on a specific date will lead to automatic revocation of the patent in the database of the Ministry of internal Affairs.
Therefore, if a fixed advance payment is made at least one day later than the due date, the patent will be automatically revoked.
How many months can you make a fixed down payment for a patent to work for
Under the current legislation, a foreign citizen must renew the migration registration every time he pays an advance payment on the patent. That is, every time a foreign citizen makes another payment for a patent, he must extend the migration registration.
Since this procedure is quite troublesome, the question arises whether it is possible to pay for a patent for several months in advance, so as not to have to renew the migration registration every month?
According to the legislation, a foreign citizen can make a fixed advance payment of personal income tax on the patent for a period of 1 to 12 months. That is, you can pay for the patent in advance. At the same time, migration registration is extended for the paid period. For example, if the patent is paid for 3 months, the migration registration is extended for 3 months. That is, only after 3 months there will be a need to return to this issue.
Important! Pay for a patent for a period of more than 12 months will not work, as the patent is issued only for a year from the date of issue.
Thus, if a foreign citizen has paid for a patent for 15 months, the patent will still be valid only 12 months, and the rest of the payment will simply go to the account of the state and burn.
Accordingly, the maximum term of payment of the patent is 12 months.
How to renew a patent after 12 months without leaving Russia, you can learn in this article.
Thus, fixed advance payments for a foreign citizen's patent can be made 12 months in advance or paid monthly.
Monthly patent payment-how much to pay for a patent in 2019
In comparison with 2018, in 2019 the amount of payment for the patent has changed due to the change in the deflator coefficient, which is taken into account when calculating the monthly amount for the patent.
The Ministry of economic development approved the deflator coefficient for 2019 in the amount of 1,729 (in 2018 it was 1,686-approx. author's.)
Accordingly, the fee for the patent increased. Below is the monthly cost of a patent for the work of a foreign citizen for each region of Russia. How much you need to pay for a work patent in 2019 you will find in the last column of the table.
You can download this table here.
Table of fixed advance payments of personal income tax on the patent of a foreign citizen in the regions of Russia
The table shows the cost of a patent for the work of a foreign citizen in 2019, taking into account the new size of the deflator coefficient in each region of Russia.
Important! In some regions, the regional deflator coefficient for 2019 has not yet been approved, respectively, the patent value has not been approved, such cases are highlighted in red. Information about the cost of the patent in these regions will be specified and updated.
The amount of fixed advance payments on the patent in 2019 in the Central Federal district
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Belgorod region | 2,168 | 4498 |
| Bryansk region | 1,8 | 3735 |
| ВVladimir region | 1,88 | 3901 |
| Voronezh region | 2,06 | 4274 |
| Ivanovo region | 1,69 | 3506 |
| Kaluga region | 1,9279 | 4000 |
| Kostroma region | 1,521 | 3156 |
| Kursk region | 2,271 | 4712 |
| Lipetsk region | 2 | 4150 |
| city of Moscow | 2,4099 | 5000 |
| Moscow region | 2,28938 | 4750 |
| Orlovsky region | 1,77 | 3672 |
| Ryazan region | 2,08 | 4316 |
| Smolensk region | 1,7812 | 3696 |
| Tambov region | 1,8796 | 3900 |
| Tver region | 2,5673 | 5327 |
| Tula region | 2,01117 | 4317 |
| Yaroslavl region | 1,9 | 3942 |
The amount of payment for the patent in 2019 in the North-West Federal district
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Arkhangelsk region | 1,7 | 3527 |
| Vologda region | 2,27 | 4710 |
| Kaliningrad region | 2,1 | 4357 |
| Republic of karelia | 2,473 | 5131 |
| Republic of Komi | 1,97 | 4087 |
| Murmansk region | 2 | 4150 |
| Nenets Autonomous Okrug | 3,8847 | 8060 |
| Novgorod region | 2,1 | 4357 |
| Pskov region | 1,737 | 3604 |
| Saint-Petersburg | 1,8315 | 3800 |
| Leningrad region | 1,8315 | 3800 |
The amount of payment for the patent in 2019 in the southern Federal district
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Adygeya republic | 1,73 | 3589 |
| Republic of kalmykia | 1,5 | 3112 |
| Krasnodar region | 1,786 | 3706 |
| Astrakhan region | 1,838 | 3813 |
| Volgograd region | 1,71724 | 3563 |
| Rostov region | 1,7 | 3527 |
The amount of payment for the patent in 2019 in the North Caucasus Federal district
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Republic of dagestan | 1,5 | 3112 |
| Ingush republic | 2,2 | |
| Republic Of Kabardino-Balkaria | 2 | 4150 |
| Republic Of Karachay-Cherkessiaсия | 1,6 | 3320 |
| Republic Of North Ossetia-Alania | 1,43 | 296 |
| Republic of chechnya | 1 | |
| Stavropol territory | 1,82 | 3776 |
The amount of payment for the patent in 2019 in the Volga Federal district
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Republic of bashkortostan | 1,84 | 3818 |
| The Republic Of Mari El | 1,93 | 4004 |
| Republic of mordovia | 1,942 | 4029 |
| Republic of tatarstan | 1,83 | 3897 |
| Udmurt Republic | 1,9 | 3942 |
| Chuvash Republic | 2 | 4150 |
| Perm region | 1,783304 | 3700 |
| Kirov region | 1,73 | 3589 |
| Nizhny Novgorod region | 2,06 | 4274 |
| Orenburg region | 1,76 | 3652 |
| Penza region | 1,8 | 3735 |
| Samara region | 1,9 | 3942 |
| Saratov region | 1,76 | 3652 |
| Ulyanovsk region | 1,58 | 3278 |
How much to pay for a patent in 2019 in the Ural Federal district
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Sverdlovsk region | 2,4981 | 5183 |
| Chelyabinsk region | 1,9761 | 4100 |
| Tyumen region | 2,636 | 5469 |
| Kurgan area | 1,9761 | 4100 |
| Khanty-Mansiysk Autonomous Okrug | 2,142 | 4444 |
| Yamalo-Nenets Autonomous district | 4,263 | 8845 |
The cost of the patent in 2019 in the Siberian Federal district
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Altai republic | 1,76 | 3652 |
| Republic of buryatia | 2,350 | 4876 |
| Republic of tuva | 1,913 | 3969 |
| The Republic Of Khakassia | 2 | 4150 |
| Altai territory | 1,76 | 3652 |
| Zabaikalsky Krai | 2,15 | 4461 |
| Krasnoyarsk region | 1,82 | 3776 |
| Irkutsk region | 2,506 | 5200 |
| Kemerovo region | 1,862 | 3863 |
| Novosibirsk region | 2,1 | 4357 |
| Omsk region | 1,654 | 3432 |
| Tomsk region | 1,8315 | 3800 |
The amount of fixed advance payment for a patent to a foreign citizen in 2019 in the far Eastern Federal district
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| The Republic Of Sakha (Yakutia) | 4,499 | 9335 |
| Khabarovsk territory | 2,2 | 4565 |
| Amur region | 2,723 | 5650 |
| Kamchatka territory | 2,75 | 5706 |
| Primorsky Krai | 2,1 | 4357 |
| Magadan region | 2,5 | 5187 |
| Sakhalin region | 2,76 | 5726 |
| Jewish Autonomous region | 2,12 | 4399 |
| Chukotka Autonomous Okrug | 2,5 | 5187 |
The tax for the patent to the foreign citizen in 2019 in Sevastopol
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Sevastopol | 1,934 | 4013 |
Tax for a patent to a foreign citizen in 2019 in the Republic of Crimea
| Russian Federation subject | Set the deflator coefficient for the year 2019 | The amount of tax on personal income, taking into account the regional coefficient |
| Republic Of Crimea | 1,5939 | 3307 |
The calculation of the cost of the patent by the formula
Calculation of the patent for 2019 is made according to the following formula:
EP = BS * CD * RK,
Where GN is the monthly payment for the patent;
BS-base rate;
KD-coefficient-deflator personal income tax-is 1,729;
RK – the regional factor.
How much to pay for a patent of a foreign citizen in 2019 in Moscow (example of calculation)
For example, calculate the cost of a patent in 2019 in Moscow:
1200 * 1,729 * 2,4099 = 5 000 rubles.,
Where 1200 is the base rate,
1,729 – fixed the deflator coefficient for the year 2019;
2,4099-regional coefficient established for Moscow;
5000-the cost of the patent in Moscow in 2019.
How much to pay for a patent of a foreign citizen in 2019 in the Moscow region (example of calculation)
1200 * 1,729 * 2,28938 = 4 750 rubles.,
Where 1200 is the base rate,
1,729 – fixed the deflator coefficient for the year 2019;
2,28938-regional coefficient established for the Moscow region;
4750-patent value in Moscow region in 2019.
Now you know how to calculate the amount of payment for the patent yourself.
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