In 2021, residents of Russia will start paying new taxes from bank deposits. How tax will be calculated, with what amount it needs to be paid, and is it possible to get a discount - more in the material.
According to the old rules, that is, before January 1, 2021, a tax of deposits went to the treasury only if the interest rate on it exceeded the key rate of the Central Bank (CB) plus 5 percentage points. The tax of 35% was paid precisely from this exceeding. With that, if a person is non-resident, that is, pays taxes in another country, the rate was only 30%. It should be noted that the resident can be considered the one who was in Russia 183 days during the 12 months next.
However, with such contributions, taxes practically did not do, as at the rate of Central Bank of 4.25%, the taxable base begins with 9.25% and higher. Now banks are no such interest on deposits no longer give, and therefore the tax owners of deposits did not pay.
What will change?A bet was changed, which calculates the taxable base. Now it will be the same for people recognized by residents, and for those who have no such status. This is 13% NDFL. At the same time, the rule "Plus 5" is no longer applied.
For interest income from deposits, the state has introduced a unrelated amount of income, which is calculated as follows: The key rate of the Central Bank on January 1 is multiplied by the amount of 1 million rubles. If the amount of deposit is exactly 1 million rubles, or less, the tax is not necessary.
Example of calculation: On January 1, 2021, the key rate is 4.25% per annum. It means that the tax will be charged from the contribution, which exceeds 1 million 42.5 thousand rubles.
Suppose you have 1.1 million in your account, it means a taxable base - 13% of the income that you get from 57.5 thousand rubles. If the percentage of your contribution is 5% per annum, then the tax that you pay will be 373 rubles 75 kopecks (13% of the income of 2 thousand 875 rubles, which you help from 57.5 thousand at 5%).
It is worth remembering that if the financial organization offers deposits with the interest rate above the key rates of the Central Bank, income on such deposits may exceed the non-taxable amount.
In the federal tax service (FTS), it is noted that the tax on a deposit will have to pay independently, but the declaration is not necessary. This will take the bank where the contribution is made. If it turns out that income exceeded a non-taxable base, then the tax will notice.
Note that next year, the new rules will not pay taxes, as they are charged for the previous year. That is, for 2021 will have to pay only in 2022.