Taxation

Taxation of yield from securities is governed by the Tax Code of the Russian Federation and other legislative acts adopted in accordance with the Tax Code.

TAX RATES

 

Legal Entities

Natural Persons

Type of yield

Residents

Non-residents

Residents

Non-residents

Security Sale Yield

20% (federal budget – 2%; regional budget – 18%)

20%

(subclause 1 clause 320 Article 284 of the Russian Tax Code)

13%

30%

Dividend yield

9% (subclause 2 clause 3 Article 284 of the Russian Tax Code)

15%

(subclause 3 clause 3 Article 284 of the Russian Tax Code)

13%

15%

Taxation of natural persons

Taxation of legal entities

Up