According to paragraph 18 of Article 217 of the Tax Code of the Russian Federation, inheritance is exempt from taxation. Inherited deposits are no exception to this rule. But if the heir does not withdraw money from the account and it continues to accumulate, new payments will not be classified as inheritance. Payments to the state will still have to be made for them.
Floating rate
There are difficulties with the floating rate if it is approximately equal to 1% on a ruble deposit. In this case, the following rule applies: if the rate was less than or equal to 1% for a calendar year, there is no need to pay the tax fee. If the rate exceeded 1% at least once during the year, the tax is charged in full.
Let's say that in 2023, a client received payments on a term deposit with a rate of 7% per annum. At the same time, the terms of the deposit assume that when withdrawing money from the account before russia mobile database November 2024, the rate is reduced to 3%, including for already paid periods. The credit institution has already reported to the tax office on the amount of payments, while the deposit yield for 2023 has decreased.
In this case, the depositor has nothing to worry about: the notification from the tax office will arrive only in September-October 2024. The bank has enough time to send clarifying information.
If the contract is terminated in the fall of 2024 and the tax office sends a notice of payment of the tax fee for an incorrect amount, you can apply for recalculation inPersonal account of the taxpayer. You may have to pay first and then return some of the money back. If you don't pay at all, you'll be fined anyway.
Is it worth keeping money in a deposit?
The tax collection made depositors doubt whether it is really profitable to keep money on deposit, or whether it is better to look for another way. But deposits still have undeniable advantages. This is an instrument with minimal risks and guaranteed profitability. Money stored in accounts is insured by the state (up to 1.4 million ₽).
There are many ways to protect savings from inflation, but bank deposits are considered the simplest and most reliable. They are suitable for those who do not understand investments and do not want to devote time to this. And for the profit from investments, you also need to pay a tax of 13 or 15%.