Today I will tell you 3 useful things:
1) Why is it better to open IIS at the end of the year if you do not have one yet.
2) What changes will take effect from 2021.
3) How to earn these same 25% per annum without risks
“A” and “B” were sitting on the pipe …
Let’s briefly brush up on the basic knowledge:
IMS deductions are of two types: A (first type) and B (second type).
Type “A” assumes that you receive a tax deduction in the amount of your contribution to the IIA in the period from January 1 to December 31, but the deduction will not exceed 400 thousand rubles.
The term “deduction of 400 thousand.” means that 400 thousand rubles will be deducted from your taxable base for the year, and the state will return the amount of overpaid tax from this base. That is, they contributed 400 thousand rubles to the IIS – the tax will return 52 thousand rubles to your bank account (13% of 400 thousand rubles), deposited 100 thousand – get 13 thousand rubles.
Until 2021, for a type A deduction, you only need to have any income taxed at a rate of 13%, except for dividends. That is, it can be salary, income from investments in securities and derivatives, income from insurance policies, etc.
From 2021, after the entry into force of Federal Law No. 372 dated 11/23/2020, for the right to deduction of type “A” taxes on income from investments in securities and derivatives will not apply: you need to have income from the main tax base (these are all incomes that are taxed at a rate of 13% or 15%, but not dividends, not investments in securities), or, if it turns out to be insufficient, you can use the income from the sale of property for deductions and shares in it (except for securities), income in the form of donations (except for securities), income in the form of payments under insurance and pension programs.
Long-term security benefit. Read what this beast is.
There is another life hack for long-term investors who are ready to buy and not sell an asset once for at least 3 years. You’ll get long-term ownership benefit securities. This means that in addition to 52 tr per year, you will not have to pay income tax, as in the type of deduction “B”.
Deduction type “B” is more suitable for active traders who expect to earn more than 400 tr / year on trading. 3 years after opening an account, you are exempt from all income tax.
Exception: type B will NOT protect you from taxation of dividends, as well as from taxation of income that is not taxed at the rate of 13% (for example, coupon income on ruble corporate bonds issued in 2017 or later is taxed at a rate of 35% in excess of the key rate Central Bank + 5% – and so it will be until January 1, 2021).
And finally, why is it worth opening IIS right now?
In this way, you minimize the time that funds remain in the account.
Having opened an IIS in December 2020, and closed it in January 2023, in 2.1 years you can earn 156,000 rubles simply by depositing 1.2 million to your account. That being said, you don’t even have to buy anything! 13% a year as a gift from the state! But at the same time you can invest in conservative bonds at 7-9% and get 20% per annum with minimal risks! This is 4-5 times more than the average for a bank deposit for the current day!
And if you put money into your account in December and withdraw it in January, after 2.1 years, then get 19% per annum on your investment! Plus 7-9% on bonds, total at least 25% profit per year with the most conservative investment option.
Another option: you open an IIS in January 2021, put 400 tr rubles at the end of December 2021 and close your account in January 2024.
Below is an example of an IIS in my office that I am leading for a type B deduction. As you can see, speculative trading is conducted on it with a result of + 70% for 4 months of work, or 210% per annum. This type becomes profitable if you plan to earn more than 400 thousand rubles / year.
My contacts for communication and a channel about work at the fund.