Amendments to the Russian Tax Code Effective from 1 January 2022 (taxation of income on corporate bonds of the Russian organizations)

16 December 2021
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Attn.: NSD's Clients

Pursuant to the new Federal Law № 382-ФЗ dated 29.11.2021 the 15% tax rate will apply to the RUB-denominated corporate bonds of the Russian organizations issued from 1 January 2022, which are recognized as circulating in the organized securities market as of the respective dates of recognition of the interest income thereon.

At present the tax rate of 15% is already being and will be applied to the corporate bonds, issued from 1 January 2017 to 31 December 2021.

If you have any questions related to this communication, please contact your account managers by telephone: +7 495 956-27-90/91

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