“Tax on deposits” in receipts: Pskovites explained how to count personal income tax from interest and not overpay

Many residents of the Pskov region, who received fresh tax notices, were surprised by the appearance of a new section - personal income tax on income from bank deposits. The Federal Tax Service of Russia in the region hastens to reassure: the contribution itself is never taxed. You need to pay only with interest, and then only if they exceed the legal limit.

Specialists of the tax service resemble a simple formula of the tax-free minimum: 1 million rubles × the maximum key rate of the Central Bank of the Russian Federation, which was effective on the 1st day of each month of the reporting year.

For 2025, this calculation looks like this: since the maximum key rate reached 21%, your tax-free income is 210,000 rubles. This means that if the total interest on all your accounts and deposits in Russian banks for the year did not exceed this amount, you do not need to pay tax at all.

For example, for 2025 you earned on interest 260 000 rubles. The tax base is calculated exclusively from the amount of excess:

260,000 – 210,000 = 50,000 rubles.

At a standard personal income tax rate of 13%, the tax amount will be: 50,000 × 13% = 6,500 rubles.

Important nuances worth remembering:

Absolutely all income on deposits and accounts in Russian banks for the reporting year is taken into account, even if the deposit itself was opened earlier, and interest accrued in 2025.

Banks provide data broken down by year of accrual, so the tax is counted separately for each period.

You can check the correctness of the calculations yourself. Detailed information on accrued interest and a detailed analysis of the formula are available in the “Personal Account of the Taxpayer” on the website of the Federal Tax Service. This allows you to monitor accruals without unnecessary calls and visits to the inspection.

For additional explanations and relevant answers to questions on deposit tax, experts recommend that you refer to the promotional page "Tax Notice 2026" on the official website of the department.