Taxation of deposits of individuals per year. Tax on deposits of individuals. What is important to know and understand

The notion of "taxation of deposits" itself is a little scary. It may seem that the state will take huge interest from what I would like to put yourself in your pocket. But even in this case, investments can play for the benefit of the bank's client, because not all dividends are taxed, but only those that exceed interest rate refinancing.

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Therefore, to maximize its income, it is better to choose small interest rates that each bank offers. But, as in any question related to legislative standards, there are also its pitfalls here.

What it is

Taxation of investments is the process of collecting taxes from dividends from the deposit, which exceed the refinancing rate established by the Central Bank of the Russian Federation. At the same time, the rate is taken into account, which was at the time of signing the contract. Tax deduction occurs during interest accrual.

The state obliges bank organizations to calculate the tax from all deposits, regardless of the availability of simple interest or capitalization.

Classification of deposits

Investments can invest both individuals and legal. Consider the features of deposits for each of these groups and the features of their taxation.

Individuals

As you know, all incomes are taxed and interest from deposits individuals not an exception.

In 2020, a new change in legislation entered into force and the rules for calculating income tax were slightly changed.

According to the taxation fall:

1. Ruble contributions - to the refinancing rate (8%) need to be added 5% and see if the percentage of the contribution is less than 13%, the tax is not paid, but more, then the citizen is obliged to pay the tax. At the same time you need to pay only from the part that exceeds 13%. For example, the percentage of the bank is 15.5%. So the depositor will pay a tax of 2.5%.
2. Currency deposits - if the percentage of the contribution exceeds 9%, the tax is paid. In other cases, nothing to pay.

Video: Act that protects

Legal entities

For the most part, the legal entity opens the contribution so that finances continue to generate income if suddenly the stagnation was formed.

What are the advantages of the deposits of Jurlitz:

• You can open a deposit with a minimum set of documents and in any currency;
• You can contact any financial organization, and not just in the one where the company's main account is open;
• The ability to open an overnight contribution, i.e. deposit for one or two days;
• Lack of publicity. Each deposit proposal is discussed with a separate legal entity for which a unique deposit program is proposed, which is beneficial only for this company.

Among the disadvantages can be allocated, perhaps, only one:

• Not the Insurance of the Deposit. Banks do not insure deposits legal entities, Therefore, in the case of bankruptcy, the company may lose all its savings, or to wait for their payments up to the time the financial organization does not calculate with individuals. In this case, Jurlitsa needs to be applied only to the banks proven.

Like any other face, Jurlso should pay for the profitability of its contribution tax. IN this case The role will play the tax system on which the company is located.

Taxation of deposits

What deposits are subject to taxation? There are several types of deposit accounts for which it is necessary to pay tax and live calmly. This is ruble, currency deposits and impersonal metallic accounts. Consider each of them more details, because each taxation of deposits has its own nuances.

Ruble

These are investments made in rubles. At the moment, banks offer a lot favorable contributions in russian currencyAmong them there are deposits with a small percentage that will not be taxed and highly falling under the tax.

According to changes in legislation, Art. 214.2 of the Tax Code of the Russian Federation found that, investments, where the rate exceeds 13% is taxed. And those accounts where the percentage does not exceed the rate of the Central Bank of the Russian Federation, increased by 5%, the tax authorities do not touch.

Currency

This kind of deposits open mainly either in dollars or in euros.

Most Russian citizens prefer to invest such investments for the following reasons:

• Profit rate currency deposits much lower than in the ruble contribution;
• You can get additional profits on the growth rate of the currency;
• A rather high indicator of stability and profitability during the crisis period;
• There are many additional options.

But one large disadvantage This contribution can be considered a loss of funds with the growth of the national currency.

These deposits are taxable only if the rate exceeds 9%. But the situation is financial market Such is that there is not a single bank in the territory of the Russian Federation, where foreign currency deposits had more than 9%.

Disclinished metal bills

Such deposits are popular with the owners of precious metals. What are the good investment of metallic accounts:

• High inflation protection;
• Rising metal value;
• There are no restrictions on the operations carried out;
• High yield during the crisis;
• The deposit period is not limited;
• The financial organization is obliged to redeem ingots on the first request of the client;
• Ingots are not issued in their form, and the amount of the equivalent ingot value is translated into an open account.

Are the OMS to be taxed? Are subject to, but only if they are active for less than three years. In this case, the investor must refer to the tax, as soon as the account is denying. Tax takes 13% of profitability minus 250 thousand rubles. (Tax deduction).

In case of existence metal account For more than those years, income taxes are not charged.

Features

In the process of calculating taxes on profitability from deposits, the concept of "resident" plays. In the presence of the status of the Resident of the Russian Federation and the exceedable refinancing rate of the Central Bank of the Russian Federation, the depositor will have to pay 35% of the profit received.

If the investor is in the country less than 183 days, then its status is a non-resident of the Russian Federation and it will pay only 30% of profits.

The tax will be addressed only by the amount that goes beyond the regulatory legislation. An important role in the calculation is played only by nominal indicators that are prescribed at the conclusion of the contract. This indicator is taken into account even when effective bid The contribution exceeds the norm specified by law.

For investors, whose deposit works less than three years (), it is useful to know that when calculating the tax is taken into account, the indicator that was when signing a contract for opening an account or during its extension.

The Financial Organization itself calculates the percentage of tax and deducts it from the final amount to pay.

Application

Consider at the examples how taxes are deductible from dividends of legal entities and individuals.

Example 1. A legal entity opens a deposit of 1 million rubles in 2020 with a bid of 18% for three months.

It already shows that the rate exceeds the established law, and therefore the tax object appears.

Calculate the amount of interest: 1 000 000 * 18% / 100/366 * 90 (where 366 and 90 are days) \u003d 44,262 p.

Calculate the amount of interest, taking into account the refinancing rate: 1 000 000 * 16% / 100/366 * 90 \u003d 39 344 p.

The amount taxable is: 44 262r. - 39344r. \u003d 4 918 p.

Based on what tax rate It is 35%, we find the amount of the tax: 4 918 * 35% / 100 \u003d 1 721 p.

Example 2. The individual opens up a contribution to 100,000 rubles with a bid of 14% An 3 months. Under the terms of the Agreement, interest are accrued at the end of the contract: (100,000 * 14 * 90) / 365 * 100 \u003d 3452.05 rubles.

IN Russian Federation Almost all income must be addressed by a special tax. This refers to the activities of individuals and legal entities, residents and non-residents of the country receiving income officially to work activities and any other bringing active and passive income.

Therefore, deposit agreements on which interest interests are accrued and capital should also be addressed. income tax. But not all deposits of taxable, which can be read about in a special section.

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Therefore, to avoid possible trouble from tax Services, their sanctions and fines, it is necessary to learn more about the taxation of passive income in the form of capitalization of deposits in Russia.

It is very important to learn more about what is subject to taxation, how such a tax is calculated correctly, and which rates are provided for these purposes by the Central Bank.

Lessa is subject to

Deposit programs of banks make it possible to immediately solve several tasks - the reliable safety of the free cash of the depositor, which are its property, insurance of this property and receiving profits from the amount placed on the deposit account in the form of accrued interest.

It is from the contribution of the contribution of interest and take part in the payment of the income tax, which is listed in the state budget.

At the same time, deposits may be next species The valuable property of the depositor:

• money B. different currencies, not only in domestic monetary signs;
• special paper - stocks and so on;
• colored metal - now in the go of gold, silver, platinum.

In deposits are usually charged quite quite good interest so that the client can get a good job. The income tax on the contribution is the percentage of tax, which is taken from the amount not the initial property of the depositor, accrued on its account in the form of capital rates.

This amount with which the tax is withdrawn should not be less installed Limita. It is also necessarily taken into account whether the deposit is replenised, or not.

Because it depends on the increase in the amount to which the percentage is accrued, and after the increase in account profitability.

The entire process of taxation of deposits is carried out in the manner and on the basis of certain legislation.

Functions of articles of laws in the field of tax exquisite from deposit profit is best to consider in a special table.

Articles of laws on income taxes from deposit accounts:

Name of the law	Number of the article of the law	Explanation of taxation on deposits
Tax legislation - Tax Code of Russia		Definition of the tax base.
		The amount of tax and the obligation to pay it is determined strictly from the percent percent of the annual deposit over the refinancing rate ( key rate), exhibited by the Central Bank of Russia.
		There are tax sizes for residents and non-residents of Russia.
		Listed types of income that cannot be taxed in the form of exception. In this case, paragraph 65 of Article.217 of the Tax Code of the Russian Federation will be interesting, where it is about what compensation payments Depositors are not subject to income taxes.

Basic legislative act In the case of taxation of deposits, Article 214.2 of the Tax Code of the Russian Federation.

This standard establishes that the tax base is the amount of income, which by percentage indicators exceeded the percentage of refinancing, received from the Central Bank.

In other words, the tax must be paid not from the entire amount of yield, but only from its part, which is the exceeding threshold value.

And only for deposits made in precious metals, the tax will be calculated from the entire amount of profitability, and not its difference between the bank's betting and the rate of the Central Bank.

Note! Since 2020, the concept of "refinancing rate from the Central Bank of the Russian Federation" in the official bank documents abolished.

Instead, the term is now used - a "key rate", installed by the Russian Central Bank, which is a very dynamic indicator changing from year to year.

In this material, the definition "refinancing rate" is used for the convenience of understanding, which is in question in the content of the material.

What types of contributions are subject to

In Russia, taxes on income from citizens qualified as "individuals" are removed only with a specific size of the income amount that an individual can get. This suggests that not all types of contributions fall under the procedure of taxation.

And that the most close attention from the depositors is worthy of those accounts on which there are pretty large sumswhich are charged pretty decent income payments from the bank.

Therefore, we consider the types of deposits subject to the procedure of tax binding payments to the state budget from the revenues received from depositaries.

Types of contributions taxable income:

Thus, the obligation of taxation will not affect the timing of the deposit, the functions of its autoprolonation, and sometimes even partial removal or replenishment, depending on the amount of additional amounts or amounts that served in expenditure operations.

The incoming income tax affects very strongly:

• the amount of the amount located on the account;
• established by the Bank in the form annual interest on account;
• the refinancing rate established by the Central Bank.

The income is considered precisely the amount in cash, which increases the amount of the contribution by the accrued interest, in turn, interest is accrued on the volume cashLocated on the account.

Therefore, these both parameters are important immediately - the amount of money on the deposit account and the amount of annual rates.

The refinancing rate according to the Central Bank of the Russian Federation may vary every year, in a large or smaller degree - everything will depend on this financial government institution.

So over the past 5 years, the highest such rates were indicators for 2020, whereas for 2020 they changed to the direction of decreasing.

It is bad or good - you need to be tracked in practice when calculating the amount of income tax, which is entirely depends on this rate.

Note! The key key from the Central Bank of the Russian Federation for 2020 is 9.75%. If it adds 5% of exaggeration on a ruble account to it, it turns out - 14.75%.

It is such a bet on the deposit (deposit) that the bank begged to already transfer income tax from its profitability to tax structures.

But in practice it can be found that such banks are simply not established for deposits for both legal entities.

Maximum can be found 11% or 11.5% of the income rate on the deposit. So physical. It turns out that in most cases deposits in Russia are not taxed.

How much is the bet

The tax rate for accounts on which not money is posted, and precious metals will be 13% of the entire amount of income.

In this case, the tax is taken from the entire amount of the yield obtained on the deposit, and not only it exceeds the refinancing rate of the part, as is done with respect to deposits in the money supply.

Based on Art.224 of the Tax Code of the Russian Federation, the rates directly the tax on the deposit tax amounted to:

Percentages are taken strictly from material Profit, in the parameters of which also includes the concept of a deposit or contribution.

At the same time, the resident is considered to be the person who is officially and with registration lives on the territory of the country in a row all 183 days a year.

Accordingly, non-residents are citizens who during 183 days in the calendar year went abroad, did not have the official execution of their stay in Russia, but only a civilian passport of their country.

How to calculate

At the beginning of 2020, the refinancing rate Key is 9.75% annual indicatorsWherever in 2020 this value was a little more - for the period from 01/01/16. - 11%, from 06/14/16. - 10.5% and from 19.09.16 - 10%.

Today the rate is valid - 9.75%, it is it that serves as a basis for calculating income tax with deposit accounts.

Directly calculating taxes on income from deposits in each individual case is the special financial department of this or that bank.

In Russia, banking institutions do not practice building too large rates for capitalization and return on deposits.

The maximum indicators that compiled stists and analysts range from 11% to 11.5% for March 2020.

And in order to begin to withdraw from income on the deposit tax, it is necessary that interest on deposits be at least within 14.75% on a ruble account, which is no longer the market bank deposits Will not allow.

The conclusion suggests itself - in most cases, according to ruble accounts, the tax on a deposit is simply not required to pay.

This is only possible only when the Bank offers interest on the Deposit on the Deposit and percentages of capitalization, which in the amount give a nominal rate, which can approach the threshold value for paying taxes.

You should pay such a tax with its income received by deposit, but in practice for it automatically will make it the bank itself. The amount of tax subject to transfer to the state budget is calculated by the Bank itself.

All reports on such calculations may be requested for studying and checking at any time - the bank freely provides the owner of the deposit's funds such information.

The procedure for transferring the amount of tax into the tax authority structure at the location of the bank is also carried out by itself financial Organization, not her client.

In exceptional circumstances, it is possible to return the amount of the tax, it will recalculate on other rates and other exceptions.

What tax from the deposit of a legal entity

Not only citizens of Russia, but also all enterprises, companies and firms registered in the State Racener as legal entities are obliged to pay income tax from income received by deposits.

For organizations, the procedure is also defined that it is necessary to pay the income tax received from the deposit only from its part, and not all income.

In relation to this group of depositors, the same rules apply when paying taxes from deposits, and when there are no, as in cases with deposits of individuals:

• if on ruble accounts, the rate of profitability exceeded 5% of the refinancing centrobank bid;
• if on foreign currency accounts (US and Euro dollars) rate of profitability has become more than 9% of the refinancing rate of the Bank of Russia.

The amount of tax itself for legal entities is defined in a percentage of at least 35 orders (35%) if the depositor is the Resident of the Russian Federation registered with the EGRUL. But if the contributor is not a resident of the country, then for it the amount of tax will be 5 orders of magnitude less than - 30%.

The tax is subject to any income of a citizen of the Russian Federation, obtained both in Russia and outside its limits and the income of the foreigner received within Russia is called - NDFL - the income tax of individuals. Placing cash At the bank deposit, the deposit owner extracts income and is obliged to pay a tax of interest on deposits. Not every depositor thinks about this duty.

As follows from Art. 214.2 Of the Tax Code of the Russian Federation, revenues from interest on deposits on deposits are subject to taxation.

• placement of the deposit in the currency, where the interest rate is above 9% per annum;
• placing a deposit in rubles, where the interest rate by 5 percentage points is greater than the refinancing rate of the Central Bank of the Russian Federation.

Refinancing rate of the Central Bank of the Russian Federation

From September 14, 2012 to December 31, 2015, it is 8.25%, from January 1, 2016 the refinancing rate is equal to the key rate of the Central Bank and until 13.06.2016 it was 11%, from June 14, 2016, the rate of 10.5%.

Deposit Taxation Bet

Provided that income on the deposit is subject to taxation, the deposit owner pays NFFL from part of income, given two different options:

1. If the deposit owner is tax resident RF, tax rate will be 35%.
2. If the deposit owner is non-residentThe rate will be 30%.

Interest Tax on deposits in 2015

The Law No. 462-FZ dated December 29, 2014 was released in 2015 from NDFL incomes of citizens received on bank deposits with a rate, less refinancing rates Central Bank The Russian Federation (as mentioned above, this rate was 8.25% in 2015) increased by 10 percent.

Consequently, on the basis of this Law until December 31, 2015, deposits at a percentage not exceeding 18.25% per annum were not subject to NDFL.

Taxation of bank deposits in rubles in 2016

The taxation of revenues on deposits in 2016 is calculated as follows: ruble deposits will be taxed, which have an annual interest rate of more than 15.5%.

Hence, grace period 2015 did not last for 2016 and the tax will be charged from each contribution, the profitability of which is higher than the refinancing rate at least 5%. From 06/16/2016 The magnitude of the refinancing rate is 10.5%.

However, the probability of finding conditions on the contribution with a bet more than 15.5% per annum in 2016 is negligible.

Taxation of currency deposits

Currency deposits in Russia

To calculate the NDFL on deposits in the currency, revenue is required in rubles at the rate of the Central Bank of the Russian Federation established at the time of receipt of income on fact.

The situation with foreign exchange contributions is much easier, concerning deposits posted in banks within the Russian Federation. The tax is subject to income on foreign currency deposits with an annual rate exceeding 9%. But such conditions for the placement of funds are currently not offering banks.

Currency deposits abroad

Who pays NDFL on deposits?

It is not surprising that often depositors do not know about the taxation of deposits of individuals, do not know whether interest on the tax contribution is subject to taxes from deposits, because Russian tax legislation shifts the tax agent functions to the Bank. The bank independently holds out of the amount of income on the contribution of the tax from interest on the deposits of individuals. And the owner of the contribution independently this tax does not pay: it is issued interest on the contribution of the minus tax.

I put money for interest in the bank. Do I need to pay personal income tax?

Thank you so much,

Ira, Moscow.

The Tax Code provides for situations in which the income of the contribution must be paid by NDFL. However, such situations were possible several years ago. Now you should not worry about it, and that is why.

Evgeny Shepelev

private investor

Depositor nothing needs to be done

The tax agent in this situation is the bank itself. The depositor does not need to report to the tax on income on the deposit and transfer money to the budget. If the contribution arose taxable income, the bank will do everything yourself when paying interest.

If you have closed the contribution and the bank sent a certificate of 2- NDFL - So you had such an income. The same thing if the list of personal income Ndfl is indicated in the account statement.

Why income on deposits is not taxed in most cases

According to the law owners of ruble deposits, it is necessary to pay personal income tax, if the interest rate on the deposit exceeds the refinancing rate of the Central Bank (from January 2016 - a key rate) by 5 percentage points. According to foreign currency deposits, NDFL is needed if the interest rate is above 9% per annum. There are no such bets on foreign currency deposits in Russia.

For ruble deposits, open after March 26, 2018, the limit of the non-free bet - 12.25% per annum (key rate 7.25% + 5 percentage points). For comparison, the maximum rate of the 10 largest Russian banks in mid-June 2018 is only 6.449%, according to the Central Bank. In less large banks - up to 7-7.5%.

If you have opened a ruble contribution to the bank in 2016 or later, it is very unlikely that you need to pay tax. At this time there were no contributions with the profitability of the value of the key bet + another 5 percentage points.

If the contribution you opened between December 15, 2014 and December 31, 2015, then 18.25% per annum was the limit of the non-free bet. (8.25% + 10 percentage points). At this time, there was a benefit of: 10 percentage points were added to the refinancing rate instead of 5. But then there were contributions with a profitability of more than 20% and from part of income it had to pay personal income tax.

How is NDFL from income in deposit

The inclusion of the contribution is not usual 13%, but all 35% for tax residents and 30% for non-residents. True, not from the entire amount of income, but only with the one that exceeds the non-cash limit of the bet.

If now the tax resident of the Russian Federation will open a contribution under 14% of the annual at a threshold value of a non-free bet of 12.25%, the NDFL at a rate of 35% will be held only on the amount of income received at a rate of 1.75% (14% - 12.25%). If the contribution rate is 12%, the NDFL is not necessary to pay.

But at the same time you can do without paying the tax due to paragraph 2 of Art. 214.2 NK RF. For this, the following conditions must be followed by deposit:

1. The contribution initially has a bet within the key rate Central Bank + 5 percentage points.
2. The bank did not raise the contribution rate.
3. From the moment the contribution rate exceeded the key bet Central Bank + 5 percentage points No more than three years have passed.

For example, Vasily in June 2018 has discovered the contribution with a rate of 7% per annum at a key rate of 7.25%. Ndfl does not need to pay. In September 2018, the Central Bank reduced the key bet to 1.5% (this is unlikely to happen, but this is a conditional example). Within three years after the decline in the rate of the Central Bank, Vasily does not pay NDFL from interest on the contribution.

But if the key rate did not change, and the bank raised the rate on deposit from 7 to 13%, Vasily would have to pay the tax from interest incomesince the contribution rate exceeded the key bet Central Bank + 5 percentage points.

Eventually

Situations when you need to pay personal income tax with income on the deposit, extremely rare. Now there are no ruble deposits that have a percentage rate by 5 percentage points above the key rates of the Central Bank. There are no currency deposits with a bet above 9%.

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The client expects to receive the amount calculated by them based on the period, interest rate interest rate. And often for him there is a surprise that with the received profits it is necessary to pay taxes.

Not all know about the obligation of payment

Opening a deposit, the depositors are mostly not suspected that with the profit gained (interest from the deposit) will need to pay taxes. This is caused by several reasons:

• Banking establishments themselves report on the income received by the investor, pay taxes. The main work of the Bank's employees is to attract customers, so they rarely mention this ordinary depositors. As a result, the investor learns about the need to pay tax on income on deposits only when it is closed and received interest.
• Most of the funds placed by individuals do not fall under taxation.

It is important to understand that all revenues that are obtained in this country are subject to taxation. Income on deposits in the form of accrued interest is also a profit gained by the Depositor. This is a fee for the possibility of obtaining income, which is provided by the state.

Tax deductions are a certificate of honor of a citizen. Nevertheless, most depositors do not know that interest on deposits, as passive income, is taxed.

What the Law says

The obligation to pay income tax on deposits arises in several cases:

• if a deposit is open in rubles and the interest rate on it 5% exceeds the refinancing rate (from 2016, this rate is equal to the key, which is 11%);
• when opening the contribution in the currency, the need to pay the tax on deposits of individuals will appear if the rate on it exceeds 9% per annum.

Effect of time

If the deposit is not more than three years, the rate is involved in the calculation, which is indicated when concluding a contribution agreement. And some banks offer floating interest rates that increase when performing certain conditions.

It is important to know that the tax on must be paid when paying accrued interest, and not at the end of the deposit period. That is, if the deposit conditions provide for the payment of accrued interest every month, the tax will also be listed into the budget every 30/31 day.

Bank in overwhelming majority is tax Agent And he counts and lists the deposit taxes for the investor. In addition, he is independently submitted to tax reports (revenue declaration). Therefore, in the bank you can ask the Help 3-NDFL, which in the future is useful for receiving tax deductions.

What is good, to save the secret of the deposit, its size in the help is not specified. It is prescribed only the amount of interest paid, which participated in the calculation of taxes, and the payments themselves.

What options can be

The easiest contribution involves accrual and payment of interest at the end of the term of the contribution to the rate indicated in the contract. Here, the income tax on deposits will be calculated and paid at the end of the deposit period.

Let us give an example. The client posted a deposit of 500 thousand rubles for half a year. The contribution rate is 21% per annum. The contribution is simple, without capitalization, without the possibility of contributions, pay percent at the end of the term. Calculate the amount of tax.

We define, from which rate will be calculated:

• 21 - (11 + 5) = 5%.
• (500 000 x 5 x 181: 365: 100) x 35% \u003d 4339 rubles.

This amount will be deducted from the income amount that the depositor will receive at the end of the term.

Please note that the calculation is made according to the new rules. Rather, according to the old, which from the beginning of 2016 began to act again. In 2014, a law was adopted, which established a new level of income on deposits, which was not taxed. He assumed an increase in the level of refinancing rate on 10 percentage points. Instead of 5 pp That is the tax on deposit deposits It was paid only if 18.25% per annum exceeded.

Tax deposits in banks in foreign currency Calculated at the rate operating at the date of payment of accrued interest.

It may change throughout the deposit period. Then the tax will not be charged only when the rate was not higher than 16% (11 + 5), if the contribution in the ruble equivalent, or 9% in the case of a currency contribution.

A little more complex is calculated by the tax on deposits of individuals, if it provides for capitalization. There are also options for bets that depend on the amount. In addition, in each period there will be its own base for calculating the tax, because interest will be counted for the deposit amount.

If the contribution is terminated early

The contribution agreement provides for the early termination, in which the interest rate goes in the direction of its decline, and is very tangible. Then the credit institution recalculates the amount of interest for the entire deposit period.

In this regard, income disappears that is subject to taxation. And there is a need to return the accrued and paid amount of NFFL. Art. 231 of the Tax Code of the Russian Federation indicates that the taxpayer can return the tax amount, unnecessary paid by contacting tax inspection At the place of residence with a written statement.

What is important to know and understand

If the deposit is decorated for up to three years, you can not follow the refinancing rate (that is, the key rate) of the Central Bank of the Russian Federation. It is important only at the time of signing the deposit agreement. If all the conditions are met, the tax on deposits in banks will not have to pay. Except here will be the increase in the rate of deposit: when he is exceeded threshold values We'll have to pay tax in the treasury.

If the contributor draws up a deposit in precious metals, there will be all income received by the depositor. However, the calculation will be carried out at a rate of 13%.

Deposits in Sberbank

One of the most popular bank banks also offers a wide range of deposits. All of them have their own characteristics:

• The duration of the contribution. there is urgent contributions From three months. There are long to three years.
• The amount of the deposit amount.
• The currency of the deposit (today it is possible to contribute in three currencies: ruble, euro or American dollar).
• Capitalization. The interest rate depends on whether capitalization is or not.
• The possibility of replenishment.
• The ability to manage the contribution independently.

Depositors Sberbank have the opportunity to discover contribution to precious metals that have such advantages:

• income is determined by the value of these metals in the market;
• lack of fees for opening and maintaining an account;
• lack of need to pay VAT;
• service speed is about 10 minutes.

Most optimal option Today is a savings certificate, the rate on which is 11.5% per annum. However, it does not fall under mandatory insurance.

Another product to which should be closed, "save", having 9.07%. You can open up to three years, does not provide replenishment.

We conclude: taxes on deposits in Sberbank there is no need to pay. Rates on them do not exceed the permissible limits. True, do not forget that this does not apply to deposits with precious metals: It is paid here from all income.

What in Ukraine

Not so long ago in Ukraine introduced single tax On deposits, who abolished acting earlier, which was progressive.

Now the tax on deposits in Ukraine is 15%, and it is paid by all depositors regardless of anything. Previously, the rate was progressive, and the tax paid if the amount of deposits exceeded 20 thousand hryvnia. With increasing amounts, the rate grew (from income on the contribution of more than 1 million hryvnia it was necessary to pay 25%).

Most likely, this is done in order to stop crushing the amount of savings into small parts to evade payment.

The tax agent, as in the Russian Federation, is the bank. He independently calculates the tax amount from the depositor of the depositor, makes the necessary transfer to the treasury. These actions, the bank makes at the time of charges and to preserve the secrecy of deposits the institution does not indicate tax Declaration Depositor data, deposit amount accrued interest.

Note that these innovations will not affect card and current accounts, salary projects.

We draw conclusions

We formulate the main conclusions mentioned earlier:

• Interest on deposits are set credit institution and prescribed in the contract. The depositor itself chooses a bet on its desires, opportunities and proposals for deposits.

• Refinancing rate determines the Central Bank of the Russian Federation. It defines the interest rate on which it issues loans. commercial banks. Also with its help affect inflation.
• The tax on deposits of individuals is established by the state. IN Tax Code Prescribed calculation procedure. The amount of tax for residents of the country is calculated on the basis of 35%, non-residents (citizens of another country) pay 30%.

Substitutional deposits are not subject to taxation, which at the time of signing or prolongation of the contract rates did not exceed the refinancing rate of the Central Bank of the Russian Federation + five percentage points. However, there is a reservation that over the term of the accrual profit, the amount of interest on the deposit did not increase. And if from the date, when the contribution rate was higher than the refinancing rate, increased by 5 percentage points, passed a maximum of three years.

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