From January 1, 2023, for income from deposit the tax benefit will be#nbsp;not applicable. It#nbsp;was an#nbsp;exemption from tax on#nbsp;interest on#nbsp;deposits in#nbsp;Russian banks received in#nbsp;2021 and 2022 (Clause 91, Article 217 of#nbsp;the Tax Code of#nbsp;the Russian Federation).
From January 1, 2023, this benefit will cease. The income tax rate will be#nbsp;the same for residents and non-residents#nbsp;— 13% personal income tax.
Income from deposits with an#nbsp;interest rate of#nbsp;no#nbsp;more than 1% per annum and income from escrow accounts will not be#nbsp;subject to#nbsp;income taxes.