Tax on income of physical persons according to the method of establishing refers to federal taxes, however, is the establishment of a regional peculiarities. Currently, in accordance with the distribution of taxes between the budgets of the order, the share of this tax in the regional budgets is directly dependent on the level and income level received by the population, to carry on activity in a particular area of the country. The article discusses the possibility of impact on the taxation of income of different categories of individuals from the regions. Since the tax on personal income has expressed toms-social orientation, in the Tax Code of the Russian Federation provided for the regions eligible for the establishment of a number of benefits for certain categories of taxpayers. This article describes the possible impact on the taxation of income of different categories of individuals from the regions by establishing incentives. The issues of granting tariff preferences income owners of private farms on the example of the Moscow region. An important social task of the state related to the support of family and birth rate increase, which is be implemented in the Russian Federation in the framework of the tax on personal income, is exemption from personal income tax funds regional maternal (family) capital. The regional legislation can be traced virtually the same position on the determination of the number of children in the case of birth (adoption) of which the inhabitants of the region there is a right to additional measures of state support and tax benefits. The data on the size of the analysis of the results of the regional maternity capital and the terms of its provision. We describe the benefits that the regions were able to provide 2016 individuals - payers of personal income tax on income from the sale of real estate. We consider the benefits that are currently install or may be establish by laws of subjects of federation in the taxation of payments under the attraction of labor resources. Data on factors deflator amounts established in the regions and affecting the tax-to moves of foreign nationals engaged in labor activities in Russia. The conclusion is that, on the one hand, the list of options for the provision of tax relief on personal income for the region in recent years, and incremental, but, on the other hand, regions have the capacity and increase the size of tax revenue due to the increase the tax burden on foreign nationals working in Russia.

tax, individual, regional characteristics, laws of subjects, income

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