... denominations (from 1,000 ₽), and can be purchased through a broker. Taxation. Coupon income from bonds is subject to PIT of 13% (15% if total income exceeds 5 million ₽ per year). However, bonds can be purchased via an Individual Investment Account (IIA) to receive a 13% tax deduction (or 15% for business growth investment amounts up to 400,000 ₽), which enhances net yields by the amount of the deduction. Additionally, some OFZ with floating coupons (OFZ-PC) are tied to the RUONIA rate, which reduces ...

... certain types of activities. 2. Tax Incentives for Investors in the Stock Market Investors in the stock market can also benefit from a range of tax incentives that help minimize tax burdens and enhance investment returns: Individual Investment Accounts (IIA). This is one of the most popular tools for private investors in Russia. It allows for two types of tax deductions: Type A - a deduction for contributions up to 400,000 rubles per year, enabling a tax refund of up to 52,000 rubles. This is suitable ...

... the user, enabling them to analyze the situation comprehensively and make informed decisions. When choosing an investment method, Tereshkin S.I. recommends working with a model portfolio through a brokerage firm or an Individual Investment Account (IIA). In this way, one not only stands to gain good income but can also receive a tax deduction. This dual advantage is not available with many other modern tools. Source

Several years ago, Russian citizens gained access to the so-called "Individual Investment Account" (IIA). This account not only allows individuals to grow their capital but also provides a tax deduction of 13% on the amount invested. Additionally, investors may be exempted from paying taxes on income earned from financial operations. Several years ...

... portfolio share in non-financial organization assets. This not only diversifies the market but also increases demand for IPOs as an additional investment tool. Support for Long-Term Investments. Continuing programs for Individual Investment Accounts (IIAs), community participation through NPFs, and other mechanisms (already discussed in national projects) aims to build a sustainable capital base. Strengthening the focus on long-term investments will help mitigate panic in response to short-term fluctuations ...