Investment Taxation (Russia)
Understand NDFL, the 3-year holding exemption (ЛДВ), the Individual Investment Account (ИИС) and how cryptocurrencies and real estate are taxed as a tax resident in Russia.
- NDFL: the base tax on investments in Russia →
- Capital gains: the 3-year holding exemption (ЛДВ) →
- 🔒 Dividends and interest: periodic investment income Available in the app
- 🔒 ИИС: the Individual Investment Account Available in the app
- 🔒 БПИФ: Russian exchange-traded funds Available in the app
- 🔒 Cryptocurrencies: no time-based exemption Available in the app
- 🔒 Gold and precious metals: the 3-year rule Available in the app
- 🔒 Real estate: the 5-year rule Available in the app
- 🔒 Filing obligations: the 3-NDFL form Available in the app
- 🔒 OFZ and corporate bonds: Russian fixed income Available in the app
- 🔒 Losses: offsetting and carryforward under NDFL Available in the app
- 🔒 The broker as tax agent: domestic versus foreign Available in the app
- 🔒 The rouble calculation trap: currency revaluation Available in the app
- 🔒 Foreign dividends and double taxation treaties Available in the app