Pakartojimas prieš pildant pajamų deklaraciją

Šiandien prisiminsime, kaip apskaičiuojamas gyventojų pajamų mokestis. Kodėl šiandien? Todėl, kad jau tuoj tuoj pildysime deklaracijas ir vėl kils daugybė klausimų. Tad dar kartą pasikartokime, kaip apskaičiuojamos metinės gyventojų pajamų mokesčio sumos. O kitą kartą papasakosiu, kaip pildyti deklaraciją, kad susigrąžintumėte kuo daugiau mokesčių.

Pabrėžiu, kad kalbėsiu tik apie tuos asmenis, kurie dirba sau ramiai pas darbdavį, nevykdo individualios veiklos ir jokiomis kitomis chaltūromis neužsiima. Tiesiog kad būtų kiek įmanoma paprasčiau.

Apmokestinimo schema yra paprasta…

Juokauju!

Nubraižiau schemą. Shema didelė. Bet apie kiekvieną elementą papasakosiu atskirai ir viskas nebeatrodys taip sudėtinga.

(1) Pajamos

Pajamos yra tai, ką Jūs per metus pa(j)ėmėt. Paprastai tai bus Jūsų darbo užmokestis ant popieriaus. Bet gali būti ir kitokių pajamų: palūkanos, turto pardavimai, pajamos už paslaugas ir kt. Pavyzdžiui, išnuomojote įmonei, kurioje dirbate, savo automobilį. Nuoma bus Jūsų pajamos.

(2) Neapmokestinamosios pajamos

Iš visų pajamų yra atimamos neapmokestinamosios pajamos, nes jos tiesiog neapsimokestina. Neapmokestinamųjų pajamų sąrašas yra ilgas. Tai visokios pašalpos, kompensacijos, palūkanos už indėlius (mažesnės nei 500 Eur) ir kt. Jį galite rasti Gyventojų pajamų mokesčio įstatymo 17 straipsnyje. Jeigu gavote kažkokių pajamų iš šalies, pasitikrinkite, ar jos neapmokestinamos.

(3) Apmokestinamosios pajamos I

Iš visų pajamų (1) atėmus neapmokestinamąsias pajamas (2), gaunamos apmokestinamosios pajamos.

(4) Neapmokestinamasis pajamų dydis (NPD)

Neapmokestinamasis pajamų dydis yra ta apmokestinamųjų pajamų dalis, kuri neapsimokestina. Tiesiog taip, už gražias akis. Tačiau jo dydis priklauso ne nuo akių grožio, o nuo uždirbtų pajamų dydžio: kuo didesnės pajamos, tuo mažesnis NPD. Patogu išskirti keturias žmonių kategorijas.

I kategorija. Jeigu Jūsų metinės apmokestinamosios pajamos (3) neviršija dvylikos minimalių mėnesinių algų (minimumų), buvusių metų pradžioje, Jūs papuolate į šią kategoriją. 2016 m. sausio 1 d. minimumas buvo 350 Eur, tad pildydamas 2016 m. deklaraciją Jūs būsite priskirtas šiai kategorijai, jeigu Jūsų metinės apmokestinamosios pajamos (3) yra 4 200 Eur (350 € × 12 mėn.) arba mažesnės.

Jeigu Jūs papuolate į šią kategoriją, Jums 2016 m. taikomas 2 400 Eur metinis NPD.

II kategorija. Tiems, kurie negali taikyti maksimalaus NPD, kitaip tariant, tiems, kurie uždirbo daugiau nei minimumą, NPD apskaičiuojamas pagal formulę:

Metinis NPD = 2 400 € – 0,34 × (Apmokestinamosios pajamos – 4 200 €)

Jeigu Jūs 2016 m. uždirbote 10 000 Eur, Jums priklausys 428 Eur metinio NPD. Jeigu uždirbote 5 000 Eur – 2 128 Eur metinio NPD.

III kategorija. Tiems, kurie 2016 m. uždirbo daugiau nei 11 258,82 Eur, NPD nepriklauso. Gausite nulį.

IV kategorija. Skaičiuojant NPD neįgaliesiems, jokios formulės netaikomos. Jiems priklauso fiksuotas individualus NPD. Jeigu Jums nustatytas 0–25 proc. darbingumo lygis, Jūsų metinis NPD 2016 m. yra 3 240 Eur. Jeigu Jums nustatytas 30–55 proc. darbingumo lygis, Jūsų metinis NPD 2016 m. yra 2 520 Eur.

(5) Papildomas NPD

Papildomas NPD priklauso tada, kai turite vaiką iki 18 metų arba vyresnį vaiką, kuris mokosi bendrojo ugdymo mokykloje.

2016 metais už kiekvieną vaiką per mėnesį buvo taikoma 120 eurų papildomo NPD. Už vieną vaiką per metus susidaro 1 440 eurų (120 € × 12 mėn.) papildomo NPD, už du vaikus – 2 880 Eur ir t. t. Šios sumos yra skiriamos abiems tėvams pasidalinti. Paprastai tėvai už vaikus priklausantį papildomą NPD dalijasi per pusę, tačiau įstatymas leidžia ir kitomis dalimis pasidalinti.

(6) Apmokestinamosios pajamos II

Iš apmokestinamųjų pajamų (3) atėmus NPD (4) ir papildomą NPD (5), gaunamos apmokestinamosios pajamos. Taip taip, taip sumažinus apmokestianmąsias pajamas gaunamos apmokestinamosios pajamos. Painu? Painoka. Kad būtų lengviau susigaudyti, suteikiau joms numerius.

(7) Išlaidos

Įstatymas leidžia iš apmokestinamųjų pajamų atimti kai kurias išlaidas. Iš pajamų, su tam tikromis išimtimis, galima atimti:

– savo, sutuoktinio arba savo nepilnamečių vaikų ar vyresnių neįgaliųjų vaikų naudai sumokėtas investicinio gyvybės draudimo įmokas;

– savo, sutuoktinio arba neįgaliųjų vaikų naudai sumokėtas įmokas į pensijų fondus;

– už profesinį mokymą ar studijas sumokėtas sumas;

palūkanas už iki 2009 m. sausio 1 d. paimtą kreditą gyvenamajam būstui statyti ar įsigyti.

 

Iš pajamų gali būti atimta ne daugiau kaip 25 proc. visų apmokestinamųjų pajamų II (6). Pavyzdžiui, Jūs per metus uždirbote 10 000 Eur, Jums priklauso 428 Eur metinio NPD. Jeigu dar turite tris vaikus ir su sutuoktiniu dalinatės papildomą NPD per pusę (120 € : 2 × 3 vaikai = 180 € × 12 mėn. = 2 160 €), tai Jūsų apmokestinamosios pajamos II bus 7 412 Eur (10 000 € – 428 € – 2 160 €). O tai reiškia, kad iš pajamų galėsite atimti daugiausiai 1 853 Eur (7 412 € × 25 %). Jeigu Jūsų išlaidų suma mažesnė už maksimaliai leidžiamą atimti, tarkime, 1 000 Eur, galite atimti visą 1 000 Eur sumą. Jeigu didesnė, tarkime, 2 000 Eur, – galtie atimti tik 1 853 Eur.

(8) Apmokestinamosios pajamos III

Iš apmokestinamųjų pajamų II (6) atėmus patirtas išlaidas (7), gaunamos apmokestinamosios pajamos III.

(9) Gyventojų pajamų mokestis

Galiausiai apmokestinamąsias pajamas III (8) padauginus iš 15 proc. mokesčio tarifo, gauname gyventojų pajamų mokesčio sumą, kuri turėjo arba turės būti sumokėta už 2016 metus.

Štai ir viskas. Kitą kartą papasakosiu, kaip žingsnis po žingsnio užpildyti deklaraciją ir susigrąžinti kuo daugiau mokesčių.

Komentaruose parašykite, kurie pajamų mokesčio klausimai Jums sudėtingiausi. Ar jau ir taip viską žinojote? Ko dar nesužinojote?

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311 Comments

  1. Sozaida

    Ačiū, puikus darbas!

    Reply
    1. Dovidaitė Brigita (Post author)

      Ačiū, kad skaitote.

  2. Edita

    Paprastesnio ir aiskesnio isaiskinimo negu cia nebuvau maciusi.

    Reply
    1. Dovidaitė Brigita (Post author)

      Ačiū, Edita, smagu girdėti.

  3. Julija

    Laba diena, o ar bus įrašas apie deklaravimą dirbantiem su IVP? Labai reikėtų! Ačiū 🙂

    Reply
    1. Dovidaitė Brigita (Post author)

      Julija, planuose nėra, bet gal ir suplanuosiu, jeigu poreikis yra 🙂

    2. Daiva

      oi kaip reikia, labai, labai… Pažiūriu kaip ožys į naujus vartus ir vėl užverčiu.

  4. Tadas

    Laba diena
    Labai labai ačiū! Nuostabiai puikiai!
    Gal galite patarti/pakonsultuoti. Susidėjau pagal jūsų schemą savo sheetą skaičiavimams. Aš ir VMI skaičiuojam taip pat su vienu bet.
    Turiu komandiruotės pajamų, kurias savo skaičiavimuose priskiriu prie „neapmokestinamųjų pajamų 1“. Ta suma taip pat yra perkelta ir į deklaraciją, tačiau matau kad VMI forma skaičiuoja pajamų mokestį nevertindama mano komandiruotės. Kodėl?

    Reply
    1. Tadas

      Pats atradau 🙂
      Pirmam žingsnyje VISAS pajamas aš sudedu į vieną sumą, o VMI iš kart išskiria į atskirus deklaracijos lapus.
      Dabar jau tiek aš, tiek VMI skaičiuojam vienodai 🙂

    2. Dovidaitė Brigita (Post author)

      Laba diena, Tadai,
      Džiaugiuosi, kad pats suradote atsakymą.

  5. Lukas

    O jei NPD darbdavys netaike ir buvo atskaiciuota viskas nuo pirmo euro ar deklaracijoje tai matysis? Kaip tokiu atveju susigrazinti nepanaudota NPD?

    Reply
    1. Dovidaitė Brigita (Post author)

      Lukai, pažymose gal matosi? Nesu tikra. Bet Jums ir nereikia matyti. Deklaracijoje tiesiog įrašoma, kiek sumokėjote (t. y. kiek darbdavys pervedė GPM) ir kiek Jums reikia sumokėti pritaikius NPD. Jeigu gaunasi, kad sumokėjote daugiau nei turėjote sumokėti, grąžins.

  6. Eglė

    Laba diena, ar deklaruojant pajamas vyras gali nesidalinti su manimi 3 vaikais? 🙂 Jam labiau apsimoka nei man. P.s. labai ačiū už išsamų paaiškinimą

    Reply
    1. Dovidaitė Brigita (Post author)

      Jeigu vaikai Jūsų abiejų, dalinkitės, kaip norite. Turite 120 Eur už vaiką kas mėnesį ir galite stumdyti juos. Galite viską vyrui atiduoti.

  7. Aurimas

    O jei moki būsto paskolą, ar į deklaraciją tą reikia įrašyti?

    Reply
    1. Dovidaitė Brigita (Post author)

      Jei būstas įsigytas iki 2009 m. ir tenkinamos visos kitos lengvatos sąlygos (straipsnyje yra nuoroda į VMI išaiškinimą), tai galite įrašyti sumokėtų palūkanų sumą. Paprastai bankai šiuos duomenis pateikia ir jie automatiškai atsiduria deklaracijoje.

  8. Aurimas

    Vistiek „nepagaunu“ tos formulės, kaip jūs gaunat tuos 428NPD nuo 10000,gal galėtumėt tiksliau?

    Reply
    1. Dovidaitė Brigita (Post author)

      Aurimai, bandom pažingsniui:
      1) 10 000 – 4 200 = 5 800
      2) 5 800 × 0,34 = 1 972
      3) 2 400 – 1 972 = 428

  9. Giedre

    Aciu uz isamia info. Tik vistiek neaisku:) as esu viena su 3 nepiln.vaikais. Kiek uz 3 priklauso metinio NPD,kokia suma turetu buti deklaracijos GPM308 firm.17 laukelyje pas mane dabar 3360€??? Busiu dekinga uz ats.Aciu

    Reply
    1. Dovidaitė Brigita (Post author)

      Giedre, jeigu viena auginate 3 vaikus, tai turi būti 3 vaikai × 120 Eur × 12 mėn. = 4 320 Eur.

  10. Rūta

    Labai patiko paaiškinimai. Tikiuosi DOVIDAITĖ ir toliau rašys 🙂

    Reply
  11. Dovidaitė Brigita (Post author)

    Ačiū, Rūta 🙂

    Reply
  12. Gabrielė

    Laba diena, o jei vaikas gimes 2016.08 men. auginu ne viena, bet vyras dirba savo imoneje – mazoji bendrija ir pajamos metines rodomos 2000e.
    17 eil mano 480, tai kaip suprantu viskas tvarkoje?
    Aciu

    Reply
    1. Dovidaitė Brigita (Post author)

      Na, Jums už 2016 m. priklauso 480 Eur per abu. Jeigu pas Jus 480 Eur, o pas vyrą – 0 Eur, tai viskas tvarkoje.

  13. Ignas

    Laba diena, norėjau pasitikslinti. Skaičiuojant koks NPD turėtų būti taikomas reikia vertinti atlyginimą „ant popieriaus“, taip? Tarkime jei mano pajamos „ant popieriaus“ per metus neviršija 4200 €, man taikomas 2400 € NPD, teisingai?

    Reply
    1. Snieguole

      Ar galima iš apmokestinamų pajamų atimti iš laidas už mokamą mokslą gimnazijoje,nes tai ne profesinė ar akštoji?Ačiū už atsakymą 😉

    2. Dovidaitė Brigita (Post author)

      Ignai, taip, imamos pajamos „ant popieriaus“. Ir jeigu jos neviršija 4 200 Eur, taikomas 2 400 Eur NPD.

    3. Dovidaitė Brigita (Post author)

      Snieguole, kaip suprantu VMI išaiškinimus, negalima. Galima tik tada, jeigu įgyjama kažkokia profesinė kvalifikacija ar akademinis laipsnis.

  14. Reda

    Ačiū už puikiai išdėstytus paaiškinimus 🙂

    Reply
    1. Dovidaitė Brigita (Post author)

      Malonu girdėti, kad patiko 🙂

  15. Igoris

    ‘neapmokestinamųjų pajamų dydis’ man grazins ta suma kuri nurodyta deklaravime pildant? ar man reikia sumoket ta suma kas ten parasyta?

    Reply
    1. Dovidaitė Brigita (Post author)

      Igori, Jums reikia žiūrėti į deklaracijos 33 laukelį. Jeigu ten suma teigiama, Jums tiek grąžins. Jeigu su minuso ženklu – Jums tiek reikės sumokėti. Daugiau apie tai skaitykite „Kaip užpildyti pajamų deklaraciją“.

  16. Vile

    Sveiki,jeigu VMI pateiktoje pazymoje neapmokestinamu pajamų suma 241 euras,tai deklaracijoje ji turi but kazkur įrašyta?

    Reply
    1. Dovidaitė Brigita (Post author)

      Apie deklaracijos užpildymą kviečiu skaityti „Kaip užpildyti deklaraciją“.

  17. Tautvydas

    Labas rytas. Esu isigijęs būstą pasinaudojus banko kreditu. Ar taikoma lengvata dėl paimto kredito? Jei taip, kur ir kokią informaciją reikia nurodyti pildant deklaraciją?

    Ačiū.

    Reply
    1. Dovidaitė Brigita (Post author)

      Lengvata taikoma, jeigu kreditas paimtas iki 2009 m. Tuomet galite atimti sumokėtas palūkanas. Apie deklaracijos užpildymą skaitykite „Kaip užpildyti pajamų deklaraciją“.

  18. Simona

    Sveiki,
    jeigu esu užpildžiusi prašymą darbovietėje dėl PNPD taikymo, ar gaunu tuos pinigus realiai? T.y. ar neužpildžius PNPD prašymo ta suma atsiranda pajamų deklaracijoje ir grąžinama? AR geriau pildyti,ar geriau nepildyti to prašymo, jeigu noriu realiai gauti tuos pinigus (o ne sumažinti darbdavio mokamų mokesčio naštą)? Ar aš čia visai neteisingai mąstau? 🙂

    Reply
  19. K

    Sveiki, o jeigu pvz, as pardavinejau ką nors, man pervedinejo pinigus pvz is viso 750€ bet pelno is to gavau tik 210€ kaip tai turėčiau nurodyti deklaracijoj?

    Reply
  20. S

    Sveiki, o jai tarkim išdirbai tik pusmeti, pajamos tarkim yra 3800 per 6 men, kaip tada skaičiuojamas MNPD.

    Reply
  21. Jovita

    Kaupiu pensiją ir moku įmokas. Deklaracijoje matau tai įrašyta, o kur man įrašyti kad galėčiau atgauti 15 proc.nuo minėtos sumos?

    Reply
  22. Kristina

    Sveiki, grįžau po motinystės atostogų 2017 metų spalio mėn. Kiekvienais metais kazkiek susigrąžindavau mokesčių už būsto paskolą ir draudimą. Šiais metais 33 laukelyje suma su minuso ženklu. Reiškias likau skolinga. Ar tai susiję su pašalpa, kurią gaudavau ar galbūt klaida? Dėkoju.

    Reply
  23. Vytautas

    Ačiu !

    Reply
  24. JS

    Sveika, Brigita.
    Taip aiškiai išdėstytos schemos dar niekur nebuvau mačiusi. Pagirtina, kad Lietuvoje yra žmonių, galinčių taip paprastai paaiškinti GPM apskaičiavimą, kuris daugeliui asmenų yra pakankamai painus.
    Su didžiausia pagarba, sakau Jums AČIŪ.

    Reply
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  26. Neringa

    Sveiki, o jei vaika auginu viena, bet vaiko tevas moka alimentus. Kaip dalintis NPD ?
    Aciu

    Reply
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