The BCC for 2022 for basic taxes and contributions remained the same. But due to changes in Chapter 23 of the Tax Code of the Russian Federation, their list has expanded. New BCCs were required due to the payment of personal income tax at a progressive rate and the introduction of tax payments to municipal districts. The Ministry of Finance supplemented the list of BCCs with Order No. 236n dated October 12, 2020, and after the adoption of this order, the following codes will appear in the list of BCCs for 2022:
— 182 1 0100 110 — for payment of personal income tax, which exceeds 650 thousand rubles and relates to part of the base in excess of 5 million rubles;
— 182 1 0100 110 — for paying personal income tax on CFC profits received by individuals who have switched to a special tax payment procedure based on filing a notification with the Federal Tax Service;
— 182 1 0100 110 — for paying personal income tax on interest (coupon, discount) on circulating bonds of Russian legal entities that are denominated in rubles and issued after 01/01/2017.
- 182 1 0500 110 - tax levied in connection with the use of the patent taxation system, credited to the budgets of municipal districts;
— 182 1 0600 110 — property tax for individuals, levied at the rates applicable to taxable objects located within the boundaries of municipal districts.
— 182 1 0600 110 — land tax from organizations owning a land plot located within the boundaries of municipal districts.
— 182 1 0600 110 — land tax from individuals who own a land plot located within the boundaries of municipal districts.
For your convenience, we have grouped KBK - budget classification codes for 2022 - by main taxes and fees in tables by type of payment. The full list of BCC 2022 can be found on the Federal Tax Service website.
Please note that from January 1, 2022, part of the income exceeding 5 million rubles. per year will be subject to personal income tax at a rate of 15%.
Putin increased personal income tax to 15%
KBK for taxes for 2022: VAT, personal income tax, income tax, transport tax, property tax
| Payment Description | KBK |
| Income tax, which is charged to the federal budget (except for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the budgets of constituent entities of the Russian Federation (except for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the federal budget (for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) | 182 1 0100 110 |
| VAT, excluding import | 182 1 0300 110 |
| Tax on property not included in the Unified Gas Supply System | 182 1 0600 110 |
| Tax on property included in the Unified Gas Supply System | 182 1 0600 110 |
| Simplified tax with the object “income” | 182 1 0500 110 |
| Simplified tax with the object “income minus expenses”, including the minimum tax | 182 1 0500 110 |
| UTII | 182 1 0500 110 |
| Unified agricultural tax | 182 1 0500 110 |
| Personal income tax for a tax agent | 182 1 0100 110 |
| Transport tax | 182 1 0600 110 |
| Land tax from plots of Moscow, St. Petersburg, Sevastopol | 182 1 0600 110 |
KBK for payment of income tax
| TAX | KBK |
| Income tax credited to the federal budget | 182 1 01 01011 01 1000 110 |
| Profit tax credited to the budgets of constituent entities of the Russian Federation | 182 1 01 01012 02 1000 110 |
| Income tax on the implementation of production sharing agreements concluded before the entry into force of Law No. 225-FZ of December 30, 1995 (actually before October 21, 2011) | 182 1 01 01020 01 1000 110 |
| Income tax on income of foreign organizations not related to activities in the Russian Federation through a permanent representative office | 182 1 01 01030 01 1000 110 |
| Income tax on income from profits of controlled foreign companies | 182 1 01 01080 01 1000 110 |
| Income tax on income of Russian organizations in the form of dividends from Russian organizations | 182 1 01 01040 01 1000 110 |
| Income tax on income of foreign organizations in the form of dividends from Russian organizations | 182 1 01 01050 01 1000 110 |
| Income tax on income of Russian organizations in the form of dividends from foreign organizations | 182 1 01 01060 01 1000 110 |
| Income tax on income in the form of interest on state and municipal securities | 182 1 01 01070 01 1000 110 |
KBK for payment of penalties on taxes for 2022
The KBK budget classification codes for 2022 were approved by Order of the Ministry of Finance of Russia dated 06/08/2020 No. 99n. These codes must be indicated in payment orders when paying penalties on taxes in 2022.
| Payment Description | KBK |
| Income tax, which is charged to the federal budget (except for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the budgets of constituent entities of the Russian Federation (except for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the federal budget (for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) | 182 1 0100 110 |
| VAT | 182 1 0300 110 |
| Tax on property not included in the Unified Gas Supply System | 182 1 0600 110 |
| Tax on property included in the Unified Gas Supply System | 182 1 0600 110 |
| Simplified tax with the object “income” | 182 1 0500 110 |
| Simplified tax with the object “income minus expenses” | 182 1 0500 110 |
| UTII | 182 1 0500 110 |
| Unified agricultural tax | 182 1 0500 110 |
| Personal income tax for a tax agent | 182 1 0100 110 |
| Transport tax | 182 1 0600 110 |
| Land tax from plots of Moscow, St. Petersburg, Sevastopol | 182 1 0600 110 |
18210202090071010160: KBK transcript 2022
What tax is indicated by KBK 18210202090071010160? The transfer of powers of the payment administrator to the Federal Tax Service influenced the combination of numbers in the codes - the specified KBK encrypts payments for insurance contributions for social insurance under VNIM for periods occurring after 01/01/2017. The code is relevant for transfers of insurance premiums in 2022 - 2022. The same code is indicated in the payment document when paying arrears on contributions to VNIM, transferring the updated amounts of contributions, debts on them (including on canceled payments).
To pay penalties, interest or fines on contributions to OSS, other codes are used:
- 18210202090072110160 – penalties;
- 18210202090072210160 – interest;
- 18210202090073010160 – fines.
All legal entities and entrepreneurs with hired personnel calculate and pay insurance premiums for VNIM. The BCC is entered in the designated field “104” of the payment order and is reflected in the “Calculation of insurance premiums”.
For your information! If contributions were accrued before 01/01/2017, then their payment is issued with a different code: 18210202090071000160.
KBC for payment of tax fines for 2022
BCC for 2022 was approved by order of the Ministry of Finance of Russia dated 06/08/2020 No. 99n. These codes must be indicated in payment orders when paying tax fines in 2022.
| Payment Description | KBK |
| Income tax, which is charged to the federal budget (except for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the budgets of constituent entities of the Russian Federation (except for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the federal budget (for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) | 182 1 0100 110 |
| VAT | 182 1 0300 110 |
| Tax on property not included in the Unified Gas Supply System | 182 1 0600 110 |
| Tax on property included in the Unified Gas Supply System | 182 1 0600 110 |
| Simplified tax with the object “income” | 182 1 0500 110 |
| Simplified tax with the object “income minus expenses” | 182 1 0500 110 |
| UTII | 182 1 0500 110 |
| Unified agricultural tax | 182 1 0500 110 |
| Personal income tax for a tax agent | 182 1 0100 110 |
| Transport tax | 182 1 0600 110 |
| Land tax from plots of Moscow, St. Petersburg, Sevastopol | 182 1 0600 110 |
KBK for payment of interest on income tax
| PENALIES, INTEREST, FINES | KBK | |
| Penalties, interest, penalties on income tax credited to the federal budget | penalties | 182 1 01 01011 01 2100 110 |
| interest | 182 1 01 01011 01 2200 110 | |
| fines | 182 1 01 01011 01 3000 110 | |
| Penalties, interest, fines on income tax credited to the budgets of constituent entities of the Russian Federation | penalties | 182 1 01 01012 02 2100 110 |
| interest | 182 1 01 01012 02 2200 110 | |
| fines | 182 1 01 01012 02 3000 110 | |
| Penalties, interest, penalties for income tax when implementing production sharing agreements concluded before the entry into force of Law No. 225-FZ of December 30, 1995 (actually before October 21, 2011) | penalties | 182 1 01 01020 01 2100 110 |
| interest | 182 1 01 01020 01 2200 110 | |
| fines | 182 1 01 01020 01 3000 110 | |
| Penalties, interest, and fines on income tax on income of foreign organizations not related to activities in the Russian Federation through a permanent representative office | penalties | 182 1 01 01030 01 2100 110 |
| interest | 182 1 01 01030 01 2200 110 | |
| fines | 182 1 01 01030 01 3000 110 | |
| Penalties, interest, and penalties on income tax on income in the form of profits of controlled foreign companies | penalties | 182 1 01 01080 01 2100 110 |
| interest | 182 1 01 01080 01 2200 110 | |
| fines | 182 1 01 01080 01 3000 110 | |
| Penalties, interest, penalties for income tax on income of Russian organizations in the form of dividends from Russian organizations | penalties | 182 1 01 01040 01 2100 110 |
| interest | 182 1 01 01040 01 2200 110 | |
| fines | 182 1 01 01040 01 3000 110 | |
| Penalties, interest, penalties on income tax on income of foreign organizations in the form of dividends from Russian organizations | penalties | 182 1 01 01050 01 2100 110 |
| interest | 182 1 01 01050 01 2200 110 | |
| fines | 182 1 01 01050 01 3000 110 | |
| Penalties, interest, and penalties for income tax on income of Russian organizations in the form of dividends from foreign organizations | penalties | 182 1 01 01060 01 2100 110 |
| interest | 182 1 01 01060 01 2200 110 | |
| fines | 182 1 01 01060 01 3000 110 | |
| Penalties, interest, income tax penalties on income in the form of interest on state and municipal securities | penalties | 182 1 01 01070 01 2100 110 |
| interest | 182 1 01 01070 01 2200 110 | |
| fines | 182 1 01 01070 01 3000 110 | |
FILES
KBC for payment of insurance premiums for 2022
The Ministry of Finance of Russia approved new budget classification codes for payment orders for insurance contributions by order No. 99n dated 06/08/2020.
| Payment Description | KBK |
| Pension contributions at basic and reduced rates | 182 1 0210 160 |
| Pension contributions at an additional tariff that does not depend on the special assessment (list 1) | 182 1 0210 160 |
| Pension contributions at an additional tariff depending on the special assessment (list 1) | 182 1 0220 160 |
| Pension contributions at an additional tariff that does not depend on the special assessment (list 2) | 182 1 0210 160 |
| Pension contributions at an additional tariff depending on the special assessment (list 2) | 182 1 0220 160 |
| Medical fees | 182 1 0213 160 |
| Social contributions | 182 1 0210 160 |
| Contributions for injuries | 393 1 0200 160 |
KBK for payment of penalties on taxes for 2022
The KBK budget classification codes for 2022 were approved by Order of the Ministry of Finance of Russia dated 06/08/2021 No. 75n. These codes must be indicated in payment orders when paying penalties on taxes in 2022.
| Payment Description | KBK |
| Income tax, which is charged to the federal budget (except for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the budgets of constituent entities of the Russian Federation (except for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the federal budget (for consolidated groups of taxpayers) | 182 1 0100 110 |
| Income tax, which is charged to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) | 182 1 0100 110 |
| VAT | 182 1 0300 110 |
| Tax on property not included in the Unified Gas Supply System | 182 1 0600 110 |
| Tax on property included in the Unified Gas Supply System | 182 1 0600 110 |
| Simplified tax with the object “income” | 182 1 0500 110 |
| Simplified tax with the object “income minus expenses” | 182 1 0500 110 |
| UTII | 182 1 0500 110 |
| Unified agricultural tax | 182 1 0500 110 |
| Personal income tax for a tax agent | 182 1 0100 110 |
| Transport tax | 182 1 0600 110 |
| Land tax from plots of Moscow, St. Petersburg, Sevastopol | 182 1 0600 110 |
KBC for payment of penalties on insurance premiums for 2022
| Payment Description | KBK |
| Pension contributions at basic and reduced rates | 182 1 0210 160 |
| Pension contributions at an additional tariff that does not depend on the special assessment (list 1) | 182 1 0210 160 |
| Pension contributions at an additional tariff depending on the special assessment (list 1) | 182 1 0200 160 |
| Pension contributions at an additional tariff that does not depend on the special assessment (list 2) | 182 1 0210 160 |
| Pension contributions at an additional tariff depending on the special assessment (list 2) | 182 1 0200 160 |
| Medical fees | 182 1 0213 160 |
| Social contributions | 182 1 0210 160 |
| Contributions for injuries | 393 1 0200 160 |
KBC for payment of fines on insurance premiums for 2022
| Payment Description | KBK |
| Pension contributions at basic and reduced rates | 182 1 0210 160 |
| Pension contributions at an additional tariff that does not depend on the special assessment (list 1) | 182 1 0210 160 |
| Pension contributions at an additional tariff depending on the special assessment (list 1) | 182 1 0200 160 |
| Pension contributions at an additional tariff that does not depend on the special assessment (list 2) | 182 1 0210 160 |
| Pension contributions at an additional tariff depending on the special assessment (list 2) | 182 1 0200 160 |
| Medical fees | 182 1 0213 160 |
| Social contributions | 182 1 0210 160 |
| Contributions for injuries | 393 1 0200 160 |
BCC for individual entrepreneur contributions for 2022
Individual entrepreneurs pay the BCC on their own. If an individual entrepreneur simultaneously works as an employee, he still must pay contributions for himself - as an individual entrepreneur.
Entrepreneurs are required to pay mandatory contributions to their own pension and health insurance until they are “listed” as individual entrepreneurs and have a Unified State Register of Entrepreneurs (USRIP) entry about them. The age of the entrepreneur and occupation does not matter. And most importantly, contributions must be paid even if the individual entrepreneur does not receive any income.
BCC for individual entrepreneur contributions for 2022
Individual entrepreneurs pay the BCC on their own. If an individual entrepreneur simultaneously works as an employee, he still must pay contributions for himself - as an individual entrepreneur.
Entrepreneurs are required to pay mandatory contributions to their own pension and health insurance until they are “listed” as an individual entrepreneur and there is a Unified State Register of Entrepreneurs (USRIP) entry about them. The age of the entrepreneur and occupation does not matter. And most importantly, contributions must be paid even if the individual entrepreneur does not receive any income.
