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PIT's 9% Rule On Interest


In Russia, bank interest earned above 9% per annum on foreign currency deposits is subject to PIT. This rule applies regardless of whether the bank is located in Russia or not.

Interest earned at 9% per year or below, is disregarded in determining the PIT tax base. This is according to the Ministry of Finance Letter #03-04-05/6-10 from January 20, 2010.

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