From January 1, 2021, a tax on personal income to interest income on bank deposits of over 1 million rubles began to apply in Russia, as well as a tax on coupon income of bonds, including federal loan bonds (OFZ). In this article, we will figure out who exactly will have to pay tax on deposits, how to calculate it correctly, and what mistakes should be avoided.
What has changed with the introduction of the new law
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At the same time, it will not be possible to bypass the need to pay tax by "splitting" deposits into different banks - the data on deposits still fall into the tax one, and the tax is charged on the basis of all deposits in aggregate. In addition, some experts advise to be careful when trying to reduce the amount of deposits. This should be done based on the key rate, and not on the amount of one million. After all, if the interest rate is less than the interest on the deposit, then the tax will have to be paid from an amount less than 1 million.