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How to calculate the financial benefit

Material gain is subject to mandatory taxation

Material gain is often equated with income derived from the sale of goods, the sale of property, purchase of securities. But it is not so.

Material benefit - it saves on interestloan or loan, which were obtained by individuals or entities, the acquisition of goods by civil contract from related parties, is to buy securities at a price that is several times lower than the market.

You will need

  • Calculator
  • Notebook and pen



Define material benefit a percent savings.Material gain, expressed as a percent of the economy, is calculated as 3/4 of the refinancing rate. To date, the Central Bank established the refinancing rate at 8%. Thus, a minimum of material benefit may byt8% * 3/4 ​​= 6% .Inymi words, if an individual makes out a loan at 6% or less under the agreement, it has the material benefit.


Define material benefit from the purchase of goods.Material gain, which is expressed in the form of purchases of goods under civil law contract by related parties. In other words, if a slave buys his boss, his wife - her husband, caregiver - in the ward, adoptive parent - have adopted product whose price in the contract is much lower than the market, the buyer has the material benefit. For example, a slave bought by his chief camera for 6000 rubles. In such a camera worth 9000 rubles market. On the face of material gain, equal to:
9000 - 6000 = 3000 rubles.
During the resulting material benefit 3000 rubles slave is obliged to pay personal income tax at a rate of 13% 3000 * 13% = 390 rubles.


Define material benefit from the purchase of securities.Material benefit obtained by the purchase of securities whose price is several times lower than the market is calculated as the difference between the average price of shares and the price at which they were acquired by the buyer. The legislation stipulates that such border material benefit must not exceed a 20% greater or less than storonu.Neobhodimo remember that the material benefit, regardless of the manner in which it was acquired, subject to tax. The tax is calculated at the date of acquisition of the material and payment must be paid in certain periods of the Tax Code.

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