What is an Individual Investment Account?

IIS is a special account for investments, which allows you to receive a tax deduction of up to 52,000 rubles per year (13% of the deposited amount) or exemption from taxes on profits received from operations with securities.

What type of tax deduction should you choose?

- The first type of investment deduction
Advantages: allows you to annually receive a tax deduction of 13% of the amount of money deposited on the IIS, subject to the annual deposit of funds on the IIS.
Conditions: The maximum deduction amount is 52,000 rubles (when depositing on the IIS from 400 thousand rubles) The amount of the tax deduction cannot exceed the amount of personal income tax paid by you in the same reporting period.
Suitable for: People with income taxed at a rate of 13% (for example, wages).

- The second type of investment deduction Advantages: allows you to get a deduction in the amount of income received from operations on an investment account (that is, all profits earned during the ownership of an IIS will be exempt from taxation).
Conditions: a tax deduction can be obtained upon the expiration of the contract for the maintenance of IIS, after at least 3 years.
Suitable for: investors who receive a high income from investments, as well as those who do not have a permanent official income.

How do I get a tax deduction for I Investment Account contributions?

1. To receive a tax deduction, it is necessary to file a 3-NDFL tax return with the tax office at the end of the tax period:
-personally;
-fill in the declaration in the personal account of the taxpayer;
-send by mail;

2. Attach to the tax return:
- documents confirming the receipt of income taxed at a rate of 13% in the relevant tax period;
- documents confirming the fact of crediting funds to an individual investment account (Art. 219.1, clause 3 of the Tax Code of the Russian Federation);
-Application for a tax refund indicating your bank details.

Important: When the IIA is closed earlier than three years, all income tax refunds received from the budget must be returned to the budget.

Examples of calculating the amount of tax deduction:

In 2017, the taxpayer received income at the main place of work in the amount of RUB 600,000, having paid 13% income tax in the amount of RUB 78,000 during the year. In the same tax period, the taxpayer opened IIS and deposited 1,000,000 rubles on it. At the end of the tax period, the taxpayer will be able to file a 3-NFDL tax return and receive a tax deduction of 52,000 rubles. (13% of 400,000 rubles).

In 2018, the taxpayer received income at the main place of work in the amount of RUB 650,000, having paid 13% income tax in the amount of RUB 84,500 during the year. In the same tax period, the taxpayer contributed 300,000 rubles to the IIS. At the end of the tax period, the taxpayer will be able to receive a tax deduction of 39,000 rubles. (13% of RUB 300,000).

How can I get a tax deduction on the income received from transactions on an investment account?

Upon termination of the IIS agreement, after at least 3 years have passed since the account was opened, the taxpayer provides the broker with a certificate from the tax office that the taxpayer did not use tax deductions for contributions to the IIS during the period of the IIS existence. In this case, the broker acting as a tax agent will not withhold income tax upon payment of funds.
Important: When an account is closed earlier than three years, personal income tax is charged from a positive financial result as for a regular brokerage account.

Is it possible to change the type of deduction during the life of the IIS?

The taxpayer can choose one type of deduction for the entire period of the account. Taking advantage of the contribution deduction, the benefit for a positive financial result upon termination of the account is not provided.
It is possible to close an investment account on which a deduction for depositing funds was received, return the previously received income tax refund amounts to the budget and then open a new account, which will apply an incentive for a positive financial result.

What restrictions will apply to an individual investment account?

1. An individual has the right to have only one contract for the maintenance of IIS.
2. Only cash can be deposited into the account.
3. The total amount of funds that can be transferred during a calendar year under an IIS agreement cannot exceed 1,000,000 rubles.

Is it possible to apply for a deduction in the amount of funds deposited on the IIS after three years, by analogy with other deductions currently in force?

Maybe. The current regime for social and property deductions applies to investment deductions.

What is the procedure for the bank if the amount of receipts from the client has exceeded 1,000,000 rubles? in year?

If the specified amount of the aggregate amount is exceeded during the calendar year, the Bank does not credit funds to the Individual Investment Account in the amount of such excess, and transfers them to the Client's account opened with the Bank and indicated by him in the Questionnaire.

Are the 3 years of account existence required to receive benefits counted from the date of the agreement or from the date of the first installment?

From the date of the conclusion of the contract.

What financial instruments and securities can be bought on the IIA?

Under the IIS agreement, transactions with Russian securities admitted to trading on the MICEX stock market are possible.

Is it possible to early obtain the right to a deduction for a contribution to the IIS through the tax office before the end of the tax period?

No. A tax deduction for a contribution to the IIS is provided by the tax office at the end of the tax period and the filing of a tax return.

At what point in the existence of an IIS bank must calculate income tax?

The taxable base is calculated upon termination of the IIS agreement.

Not all of our fellow citizens currently know how and where to invest their own savings correctly. Of course, bank deposits are still popular today due to the fact that so far individuals do not know this real opportunity to earn a little more thanks to an individual investment account, and there are even those who do not know how this system works. Let's try to figure out what it is, what benefits such accounts give the client, as well as how to open an IIS.

What is IIS

In simple terms, an individual investment account is investing your own savings in assets in order to make a profit. That is, you entrust your capital to a broker or a management company, and they, in turn, invest in profitable projects and receive income. You can independently choose an intermediary, terms of cooperation, and even ways to obtain benefits.

This practice appeared in our country not so long ago, namely on January 1, 2015, the purpose of creating investment accounts is to attract money from individuals, thereby making financing cheaper. A few years earlier, bank lending was used as financing, that is, thanks to investment accounts, the bank is excluded from the chain, which means that there is no need for lending. Of course, in practice, the scheme looks much more complicated, but potential investors only need to know that the money works for him, while the profit from their work is at least 1.5% higher than the bank deposit.

Before opening an individual investment account, you need to know all the ways to generate income from your own investments, and at the moment there are two schemes:

1. A profit of 13% on all investments in one calendar year, this option is ideal for taxpayers.
2. Deduction of tax on investment income in the amount of 13%, from the profit that you received from your investments in the stock market.

Please note that your choice of earning income depends on whether you are officially employed and pay income tax or not. The fact is that if you are not officially employed and do not deduct income tax, then only the second option will suit you.

But in this case, each potential investor is faced with a choice of which profitability scheme is better to choose, at least if you are employed according to the law, then both schemes are suitable for you. Here, for a start, it is better to choose the first option, with it you are guaranteed to receive an income of 13% of the investment amount, regardless of other circumstances. Moreover, if every year you invest money into your individual account, then you will receive benefits annually.

In the second option, you will not receive a 13% benefit on your investment, but instead you will have income from your investment, and you will not be subject to income tax. As mentioned above, even if you do not work officially, you can become a private investor anyway. As for the size of the profit, it will probably be higher in the first option.

By the way, there are several investment rules that everyone should know:

1. You can open an account for a period of at least three years, you can withdraw money earlier than the period established by law, but at the same time you will lose profitability of 13% when choosing the first profit accrual scheme, and if you have already received 13% earlier, you will be obliged to return it to the state.
2. You can first open an account, then decide on the scheme for calculating profit, you can do this at the end of the investment period, you cannot choose both at the same time.
3. Only citizens of our country and tax residents can open an account, the account is opened exclusively in the domestic currency.
4. One person can open only one account, and if you made an investment through one intermediary, then in the future you can transfer your savings to another, but you can open a new account only after you have closed the first one.
5. The maximum amount of investments in one calendar year should not exceed 400,000 rubles, the maximum amount of tax deduction is 52,000 rubles, that is, 13%.

Please note that individual investment accounts are not under government protection, unlike bank deposits.

How to open an account

Opening an IIS consists of several stages. First of all, you need to determine where it is better to open an IIS, because this can be done in two ways through a broker or a management company. Brokers are essentially intermediaries through which you can become a member of the stock market. The scheme of working with brokers is quite simple, you can make decisions on your own, and your intermediary will implement them, for the reason that, according to the law, individuals cannot be participants in trading. This is where you directly control your investment income. Broker services are paid, as a rule, the remuneration is expressed as a percentage of the transaction.

Alternatively, you can contact the management company, and they, in turn, are subsidiaries of commercial banks. For example, Sberbank, Otkritie, VTB, Alfa-Bank provide such an opportunity. Here, the scheme of work will be somewhat simpler, you simply conclude an agreement with the management company and transfer your savings into trust, and company representatives can dispose of them independently. All you have to do is make the right choice, high-yield, high-risk projects and, conversely, low risk and low profitability.

Please note that the activities of brokers and management companies are regulated by the Central Bank of Russia, this is a licensed type of activity, therefore, before concluding an agreement, be sure to make sure that your intermediary operates legally, you can do this on the official website of the Bank of Russia.

Choosing a company

So, the first step will be the choice of a company, namely, you need to determine where it is more profitable to open an IIS. You definitely need to study the current offer list and determine which ones best suit your requirements. Here is a list of leaders at the moment, these include: Sberbank, FINAM, Otkritie, BCS, VTB. By the way, it is in Sberbank that the majority of accounts have been opened at the moment, more than 66,000.

At the next stage, you need to apply to open an account, how to do this you can find out on the official website of the broker or management company that you have chosen. If you have any questions about opening accounts, be sure to use the hotline. In any case, you will have to visit the office of the organization and write an application, but many management companies provide the opportunity to write an application remotely, that is, on the official website, however, here, for sure, the client will be required to register on the State Services portal and an electronic signature, but this issue should be clarified ...

Next, you have to sign an agreement, you should not rush here, study it carefully. If you cooperate with a broker, you will get not just an agreement, but an act of joining the company's regulations. In both cases, you will receive data to access your personal account, in which you can perform some operations, in particular, replenish an investment account.

Finally, after registration actions are prohibited, you will need to replenish your account with a certain amount. Legislation does not limit the minimum wear and tear, but management companies can set a minimum threshold, for example, from 1,000 to 5,000 rubles. By the way, if you do not have the required amount in stock, then there is a certain period during which you can replenish your account, but these are all individual nuances.

How to get a tax deduction

So, after you put the money into the account, they immediately went to work, the employees of the management company or brokers manage the finances, they are already starting to generate income, but you still have not received the tax deduction that is due to you in accordance with the law. By themselves, the intermediaries will not pay you any compensation, this is in the powers of the tax inspectorate, so you will need to apply there. There are only a few steps you need to go through here:

You will need a number of mandatory documents, including a certificate confirming the status of a taxpayer, that is, 2-NDFL, which you take at your place of work, a civil passport, an agreement with a management company or an act from a broker, it will confirm that you have an individual investment account.

Filling out the 3-NDFL declaration, which you will have to submit to the Federal Tax Service, will be quite difficult to fill out on your own, but most of the intermediaries who manage your investment account, provide support and help fill out the document, for a fee, of course.

Submit the documents along with the declaration to the Federal Tax Service, you can do this in two ways: personally appear at the office at the place of registration, or remotely. By the way, it will be easier and faster to open an IIS through State Services. If you have a verified account, then you will need to find the appropriate service in the menu, click on the button, the system will automatically direct you to the FTS website, where you will fill out the documents, while it should be borne in mind that you do not need to register separately on the website of the Federal Tax Service.

At the last stage, you need to wait for the verification and transfer of funds. The process will take quite a long time, for the reason that only 1 to 3 months is given for consideration of the application.

Please note that when submitting documents to the Federal Tax Service, do not forget to provide your bank account number in order to receive a wire transfer.

Actually, this will complete the process of opening an investment account, you can only wait until the end of the investment period and receive income at the same time. By the way, your money will be mainly invested in the purchase of securities, in particular, government bonds. Each security brings an individual income, that is, the profitability can be 3-5% per year, and maybe 13-15%. It should always be remembered that the greater the risk, the greater the profit.

Many have heard about IIS. But mostly the information is very superficial. You need to invest money, buy something with it, and you can still get money from the state from this. And what, how and where is not clear. Is it reliable? Or another scam? How much can you earn on this and is it worth contacting IIS. In this article, we have collected the most popular questions about individual investment accounts.

What is IIS

IIS or individual investment account is a special brokerage account opened by individuals, which allows you to get one of two possible tax benefits.

The program started working on January 1, 2015. According to the government, the main goal is to massively stimulate the population to invest money in the stock market.

Tax incentives

IIS owners are provided with 2 types of accounts. Allowing you to claim only one tax credit.

1. Receiving a tax deduction of 13% of the amount deposited (but not more than 52 thousand per year).
2. Tax exemption on income earned from investment.

You have to choose one. The decision in favor of this or that can be made within 3 years.

The most attractive is the return of 13%. But in some cases,. To receive a deduction, you must have official income from which taxes were paid.

After all, 13% is a refund of taxes paid by an individual.

How to get a tax deduction

If you choose a 13% refund, then the procedure for receiving money is as follows:

1. At the end of the reporting period (from the next year after depositing funds to the account), you need to contact the tax office at your place of residence. By submitting a package of documents: an agreement for opening an IIS, an extract for crediting money to an IIS (you can print it from the personal account of the bank), a certificate of income 2-NDFL, an application for a refund of 13%.
2. The declaration is checked within 3 months (maximum period).
3. After verification, another 1 month is given to transfer funds to a bank account.
4. We receive money and are happy.

Much easier and faster to serve. Through the taxpayer's personal account. Without visiting the tax office. The procedure for filling out the declaration itself takes just a couple of minutes.

IIS validity period

IIS opens for a period of 3 years. It is valid from the moment of the conclusion of the contract, and not the first deposit of funds into the account.

Keeping “empty” investment accounts is not prohibited by law. By the way, many do so. They conclude an agreement for the opening of IIS. They have been waiting for 3 years. And at the end of the end of the three-year period (1-2 weeks), money is deposited into the account.

At the end of the 3-year period, the money can be withdrawn immediately. And get a tax deduction of 13% of the deposited amount.

What is the maximum and minimum amount of replenishment of the IIS

There are no restrictions on the minimum amount as such. You can deposit at least a thousand, at least one ruble. Another thing is that you can hardly buy anything with little money. And deducting 13% from a couple of thousand deposited will be completely ridiculous.

The main thing is different - tariffs and terms of service for brokers. Many people enter a minimum amount to service the account. Usually on the order of several tens of thousands of rubles (from 30-50 thousand).

You can replenish IIS for up to 1 million rubles per year. Total during the operation of the IIS - the maximum possible contribution - 3 million rubles.

But the maximum amount of the deduction received is limited to 52 thousand rubles per year. Or 156 thousand for a three-year period.

It is impractical to replenish with a larger amount than 400 thousand (if you have chosen the IIS of the first type).

How to open IIS

To open an investment account, you need to contact a broker and conclude a brokerage agreement with him. The procedure itself resembles opening a bank deposit. You will need a passport, snls and TIN number.

The list of brokers providing IMS opening services is presented on the Moscow Exchange website.

Almost all top brokers allow you to open accounts online without visiting the office.

For instance,

• Zerich.

How much you can open IIS

One person can only open one account.

But you can open accounts for other people (relatives, friends) who do not plan to participate in the tax deduction program. Rather, they open accounts, and you deposit your own money. And you get the statutory 13%. Perhaps share some of the money with them "for the inconvenience."

What can be bought on IIS

The following securities are available to investors who have opened an account:

• shares of Russian companies;
• debt securities: federal loan bonds (OFZ), municipal and corporate bonds;

Is it possible to buy currency on the IIS?

All securities traded on the Moscow Exchange are available for purchase on the IIA. And currency as well.

Is it possible to withdraw money early

In principle, there are no restrictions for withdrawal. You can sell securities and withdraw money at any time.

But according to the law, with a full or partial withdrawal of funds, the owner of an investment account loses the right to receive tax benefits.

And if the tax deduction for previous years has already been received earlier, then this amount will need to be returned to the budget.

How much can you earn?

Depending on what financial instruments you will invest in.

If these are promotions, then the run-up is large enough. In 3 years, you can both earn (20, 30 and even 100%) and lose. Nobody will give any guarantees here.

For beginners, it is better to buy fixed income securities - bonds.

First of all, pay attention to the most reliable - federal loan bonds.

At the moment, you can get a yield of around 8% per annum. Summing up with a return of 13%, we get a return of about 21% for the first year.

If you contribute 100 thousand every year to the IIS, you will be able to earn 87 thousand rubles in 3 years. This is no reinvestment. That is, you will spend all the profit you receive.

If you buy more OFZs on the deduction received, the total profit rises to about 100 thousand rubles.

The average annual profitability of the owner of the IIA is 15% per annum.

Compare this to bank deposits. And make a conclusion.

Is it reliable?

The opening of the IIA is associated with investments in the stock market. Securities traded on the stock exchange have varying degrees of reliability.

If we talk about stocks, then you can not only earn nothing, but even lose. Therefore, we pass by.

Bonds are a fixed income instrument. The most reliable bonds are OFZ. The state is responsible for the obligations. The best option is to invest in government bonds for the duration of the IIA.

Are the accounts insured similar to bank deposits? What will happen to my money if the broker goes bankrupt.

No, they are not insured. Here is a slightly different scheme. The assets purchased by the investor are not kept by the broker, but in. It used to be that all stocks and other securities were in paper form. Now all data on the owners and turnover of securities are stored in the depository (special server).

And even if the broker suddenly closed - the right to own shares, bonds will be available. You just need to switch to another broker.

By the way, the situation with brokers on the Russian market is stable. Requirements for brokers were tightened several years ago. And their number has decreased several times. All sorts of small "sharashkin offices" left the market and only the largest and most reliable remained.

What is better IIS or mutual fund

They also allow you to invest money in the stock market. And earn accordingly.

The main advantage of a mutual fund over IIA is the ability to withdraw money at any time.

The rest of the mutual fund outright loses to investment accounts:

1. You cannot receive an additional 13% as a deduction.
2. The purchase of securities is limited by the strategy of the mutual fund. That is, if you choose a stock fund, then the portfolio will only contain stocks. If you need bonds, you need to buy shares of another fund. Of course there are mixed funds buying both stocks and bonds. But there are not many of them. Typically, the management company invests money only in a certain direction.
3. The main disadvantage of mutual funds is high trading costs. Shareholders are forced to pay a certain percentage every year. Whether the profit is made or not.

Why is it not profitable to invest through mutual funds?

Usually the fund takes from its shareholders an average of 3-4% of the amount of assets on the account. Annually. Add to this the fees for buying (1-2%) and selling (0.5-1%) shares.

Commissions on IIS are much more modest:

• depository fee - approximately RUB 100 per year;
• exchange commission - 0.01% of the transaction amount;
• broker's commission - on average 0.05%.

For instance. They contributed 400 thousand rubles to the IIS. And they bought bonds with all the money. The total costs will be a little less than 300 rubles. When selling after 3 years, pay how much.

In total, all your expenses will be 600 rubles per transaction + 300 rubles per depository (100 rubles for 3 years).

IIS expenses - 900 rubles for 3 years.

When investing for the same amount and term through a mutual fund, you will immediately pay 400 rubles just for the purchase. And for 3 years of ownership, it will leave in the form of commissions 9-12% of the amount on the account or 3,600-4,800.

Total expenses in mutual funds - 4,000 - 5,200 rubles.

How does IIS differ from a regular brokerage account?

As with mutual funds, you can withdraw money from a regular brokerage account at any time. But it is not subject to tax benefits inherent in IIA.

Otherwise, there are no differences. The same broker has identical tariffs and conditions between the IIS and a regular brokerage account.

Is it worth opening IIS

1. If you have some extra money you are willing to invest.
2. You know for sure that you will not touch money for 3 years.
3. Do you want to receive a guaranteed increased income from investments (1.5 - 2 times higher than the rates on bank deposits).

If the answer to all the points is “yes”, then it is probably worth opening an investment account.

For example. At the moment, deposits with Sberbank give about 4-4.5% per annum. Buying bonds with fixed income (even the same Sberbank) will make it possible to make 1.5-1.8 times more profit. Plus 13% as a deduction.

In total, for the first year, you can get at least 20% per annum.

Organizations serving IIS often work on the infrastructure of banks, for example, Sberbank or VTB (the mention of these organizations is not a recommendation to open IIS in them, the choice of such an organization must be approached thoughtfully and seriously - more on this in the following articles)

However, it is correct to call these organizations "brokers" because the services they provide are not banking. The correct name for such an organization is "Brokers".

Difference from banks

We are all used to opening and closing bank accounts. Bank deposits seem clear and simple to us. It is not more difficult to open IIS, and the fact that about half of the adult population of Western countries have similar accounts (they have a different name for them) suggests that this is not only easy, but also necessary in many cases.

In an Individual Investment Account (IIA), unlike a deposit in a bank, you can store not only money, but also the rights and obligations enshrined in special documents - securities.

This can be, for example, the right to receive interest on a state loan (when it is not the bank that borrows, but the state - this is both more profitable and safer), which is enshrined in a document (security) called.

The list of organizations that open and maintain Individual Investment Accounts (IIA) as of 08/01/2016 is as follows:

Order number	Name
1	PJSC Sberbank
2	FINAM JSC
3
4	LLC "Company BCS"
5	ATON LLC
6
7	VTB 24 (PJSC)
8	LLC "ALOR +"
9	PJSC Promsvyazbank
10	OJSC IC "ZERICH Capital Management"
11	KIT Finance (LLC)
12	Bank GPB (JSC)
13	OJSC IC "IT Invest"
14	CJSC IFC "Solid"
15	JSC "Rosselkhozbank"
16	JSC MC "Ingosstrakh-Investments"
17	Bank SBRR (LLC)
18	Globex
19	IC "AK BARS Finance"
20	Investment company "DOKHOD"
21	LLC "EC" VITUS "
22	LLC "IK VELES Capital"
23	LLC "IC FONTVIEL"
24	LLC "NETTRADER"
25	URALSIB Capital - Financial Services LLC
26	LLC IC "Septem Capital"
27	PJSC AKB Svyaz-Bank
28	PJSC CB "UBRD"

The list is sorted by the number of opened Individual Investment Accounts (the first position in the list is the maximum number of open IIS), and each name is a link to the site of a specific broker, to the page dedicated to opening IIS.

Alfa Bank

More precisely, the Alfa Capital Management Company, which is listed in the 6th position, does not actually open IIS for independent management.

The IIS, which this organization opens, do not provide for independent actions of the citizen (they offer ready-made solutions and structural products), which is perceived to us as an unambiguous minus, and from the materials on this site you will find out why.

Which broker to choose

Despite the fact that the tax benefit "Individual Investment Account" is standardized in its main part, some issues are left to the discretion of brokers. For example, questions of tariffs, the minimum initial contribution for IIS and many other important issues.

Responsible choice of a broker can be a difficult task, since visiting and studying the websites of all companies from the proposed list can take a long time.

We are currently helping to reduce the procedure for choosing a broker to a few minutes

Broker can be changed

The good news is that during the term of the IIS agreement (3 years), the broker can be changed at will unilaterally at any time.

This can happen, for example, in a situation when after a while a broker's office appears in our city, whose terms of service seem more attractive to us, but we could not open an IIS in this organization earlier due to the fact that in our city the office of this organization was not, and it was inconvenient for us to go to the neighboring region.

The presence of such an important opportunity greatly facilitates the decision-making process for us - if something does not suit the work of the broker, where the Individual Investment Account is opened, you can always change it to another one from the proposed list without loss.

Happy investment!

What is an Individual Investment Account and how do I open one? How does an individual investment account work and where is it better to open it? How to get a tax deduction for the contribution of funds to the IIS?

All investors are aware that the profit from deposits must be shared with the state. This cannot be avoided if, of course, you are an honest person and invest in legal instruments.

However, in 2015, private investors had the opportunity to get rid of personal income tax. It is called "Individual Investment Account" (IIS). This is not a scam or a cunning accounting trick, but a completely legal procedure initiated by the state itself with the aim of attracting private capital to the country's economy.

Do you want to get more by making investments in securities or mutual funds? Open IIS and sleep twice as quietly - taxes on income from this instrument are fully returned to the owner in a completely legal way. I, Denis Kuderin, an investment specialist, will tell you about what an individual investor account is and how to use it in a new publication.

And you will also find an overview of the three brokerage companies working with IIS, as well as tips on how to make more money on such investments.

Sit back, let's start!

1. What is an individual investment account

In January 2015, Russian investors obtained the right to open individual investment accounts with banks, brokerage firms and asset management companies. Such accounts allow individuals to receive income from stocks, bonds and other securities on favorable terms.

Individual accounts are opened for at least 3 calendar years. The maximum deposit amount is 400,000 rubles per year.

The investor has the right:

• receive a tax deduction from the entire amount of contributions;
• get a deduction from the return on investment.

IIS is not the latest development of Russian financiers, but a borrowed technology. Such investment mechanisms have been operating for a long time in many developed countries - the USA, Canada, Japan, Australia. They are called differently, but they have the same essence - exemption of private investors from tax burden.

A legitimate question arises: why is this state so generous that it refuses taxes in favor of private capital?

I believe that the governing structures want to kill several fat birds with the help of IIS implementation:

• to introduce ordinary citizens to the culture of investment;
• increase the demand for securities - in the Russian Federation the stock market is still far from the stage of intensive development;
• provide Russian companies with more affordable money (in comparison with bank loans);
• stimulate citizens to "whitewash" their income - in order to receive a deduction from contributions, the contributor must receive an official salary and be officially considered a taxpayer.

The traditional option for Russian depositors - a bank deposit - is, of course, a reliable thing. But it’s too low-income.

Given that interest rates in financial institutions continue to decline, such a contribution does not even compensate investors for inflationary losses. If we add here the taxes that are imposed on all deposits of individuals, the profits will be very meager.

IIS is another matter. Subject to a reasonable choice of investment instruments, the profitability of such accounts will be higher, and taxes will be fully refunded.

I will tell you how to get a tax deduction in a special section. Here I will only note that this is done through the tax office. Do not be alarmed in advance - this is easier than it seems, and will not require extra efforts from you.

I will explain how IIS works with a specific example.

The investor makes a regular contribution to bonds and shares in the amount of 400,000 rubles. At the end of the year, his income is 10.3%.

The investor opens an individual account with a brokerage company and purchases the same bonds for the same amount. At the end of the year, he receives the same 10.3%, but at the same time returns his paid taxes in the amount of 13% of the amount of the deposit in the IIA. And this is 52,000 rubles (13% of 400,000 rubles).

Investors can choose another deduction option - to return money not from the amount of the deposit, but from the amount of income received.

IIS also has disadvantages. For example, in order to receive a deduction, the depositor needs to keep the money in the account, without withdrawing it from there, for at least 3 years.

The table will show the difference between a deposit and IIS more clearly:

№	Comparison criteria	Bank deposits	IIS
1	The timing	The deposit can be both short-term and long-term	Duration of the deposit - at least 3 years
2	Income	Well defined, in most banks it does not exceed 10%	Not fixed
3	Risks	Minimum	Moderate, because they are not protected by the compulsory bank insurance system
4	Deposit amount	Not limited	Up to 400,000 per year
5	Tax	13%	0%

One more nuance - a bank deposit does not imply active participation of the depositor in receiving income. A brokerage account requires investor time and basic economic knowledge. There is also a compromise option. If you don't have time to deal with your account, transfer the money to trust and go about your business.

A few more features of the IIS:

• every citizen of the Russian Federation has the right to open an account;
• there is no minimum contribution threshold;
• account currency - exclusively rubles;
• one client has the right to open only one IIS;
• IIS status cannot be assigned to existing accounts;
• accounts can be transferred from one organization to another (no deduction is lost).

Who is this investment tool designed for? First of all - for active citizens with constant incomes who are not satisfied with bank rates and are looking for more profitable and promising options for deposits.

Such an account is perfect for targeted use. For example, to save money for education or buying real estate, as an addition to retirement savings.

You will find more information on how to properly manage deposits in the article "".

2. What are the advantages of opening IIS - 3 main advantages

And now more about the main advantages of individual accounts.

In fact, there are more than 3 of them, but I will analyze the most obvious and tangible advantages.

Advantage 1.

I have already spoken about this advantage, but I will not be too lazy to repeat it again. A person who opens an IIS exempts the state from paying taxes. More precisely, he returns these taxes through the tax office.

It would be, of course, very good if the amount of tax was added to the deposit automatically, but the system does not work like that: first taxes must be paid, then returned.

The algorithm is as follows. The tax office recalculates the salary of the taxpayer. If it is 400,000 per year or more, then the return will be 52,000 rubles. To confirm this operation, the investor must present a certificate from the place of work, which indicates the amount of taxes paid for the reporting period.

So this scheme is beneficial for people who receive an official salary. Unemployed and freelancers benefit from another option - a deduction of tax payments from income.

Advantage 2. Tax exemption on all income

Active investors have the right to take advantage of the second preferential investment option. Namely - exemption from taxes of all income under the IIA.

Example

The individual entrepreneur decided to increase his profits and put 400 thousand rubles. to a brokerage account. He chose a risky investment in stocks and earned a 40% annual return. For three years, the profit amounted to 480,000 rubles.

From this amount, the investor must pay 13% of personal income tax. This is 62,400 rubles. But since the account is individual, all income remains with the investor. More precisely, he refunds the tax by writing a corresponding application to the tax office.

Advantage 3. Risk protection

Any investment involves risks. It's unavoidable. However, by opening an IIS, you are insured, if not from the loss of all income, then at least that part of it that will go towards paying taxes.

Acting on a conservative strategy - for example, investing exclusively in government and corporate bonds, you minimize the likelihood of loss of funds to a minimum and at the same time protect your assets from inflation.

3. Where can you invest with IIS - 3 profitable assets

Now you know why IIS is profitable and reliable.

It remains to decide where to invest money.

Individual accounts are opened by:

• in reliable management companies;
• in brokerage firms;
• in banks that manage client assets.

Money is invested in highly liquid investment instruments - bonds, stocks, mutual funds, options and futures.

I'll tell you about the most popular destinations.

Asset 1. Bonds

This type of securities is comparable in reliability to a bank deposit. Bonds, like bank deposits, have a maturity and interest rate. The only difference is that the owner has the right to sell the bonds at any time he sees fit.

By choosing bonds with a maturity of 3-5 years, you will make a reliable conservative contribution, the duration of which corresponds to the 3-year term of the IIA.

There are 2 types of bonds - federal and corporate. The first type is produced by the state, the second - by large commercial companies. During the period of the bond's validity, the issuer pays coupons (interest payments) to the owners, at the end of the term redeems the body of the bond.

When choosing this tool, pay attention to the key parameters of the security - the reliability of the issuer, maturity dates, the amount of interest and the date of their payment. All information about bonds is (ideally) in the public domain on the website of the issuing organization.

Example

Federal bonds were issued in April 12.

The website of the Ministry of Finance has the following data on these securities:

• the cost of one bond is 1000 rubles;
• maturity date (return of the bond body) - April 17, 2017;
• interest rate - 7.4% per annum;
• coupon payment - every six months.

In theory, a deposit in the Ministry of Finance's securities is even more reliable than a bank deposit. For who is able to provide guarantees more backed by money than the main financial administration of the country?

Asset 2. Stock

All literate people know what shares are. These are the shares of enterprises embodied in securities. By purchasing shares, you become a full-fledged co-owner of the company and have the right to receive dividends from profits.

They also trade shares, making money on capitalization - that is, on the growth of the value of securities. The more successful the business of the issuing company, the higher the price of its shares. Money is invested in shares through a broker who opens an IIS for you, or through a management company.

There are stocks that are actively growing in price, there are those that, on the contrary, are falling in price. For example, Yandex shares in 2016 grew by almost 65%, Sberbank - by 63%. But the securities of Gazprom, on the contrary, fell in value by 1%.

It would seem, take and buy, but the problem is that predicting the rise and fall of stock prices is a thankless task. Even recognized economic analysts are constantly mistaken, what to say about ordinary brokers and investors.

4. How to open an individual investment account - 5 main steps

Individual accounts are only available to private investors. The opening procedure is not much different from opening an ordinary brokerage account.

But there are some nuances. I'll tell you about them.

Stage 1. Choosing a company

The choice of a mediator depends on your personal ability and preference. If you are an experienced investor and have the time to do stock trading, choose brokerage accounts. If you are pressed for time and a stock market kettle, turn the steering wheel over to the management company and relax in the passenger seat.

In any case, pay attention to the general criteria for the reliability of the intermediary:

• experience in the market;
• positive feedback from real investors is ideal: your friends, relatives and acquaintances told about the company;
• transparency in financial transactions.

Stage 2. Application submission

The application is submitted directly to the organization where you wish to open an account. Some financial companies open accounts for clients remotely - it's simple, convenient, and most importantly - fast. True, for this, in most situations, you need registration on the State Services portal and an electronic signature.

Stage 3. Conclusion of a contract

Having issued a bank account, the client receives an agreement in his hands. If an IIS is opened in a brokerage company, an act of accession to the company's regulations is issued. The investor is assigned an individual code and opens access to his personal account.

Stage 4.

Account opening occurs automatically after all formalities have been completed. The organization sends to the tax notice on the opening of the IIS, and you become an official participant in the program.

Stage 5. Deposit of funds

There are time limits during which the client is required to deposit at least the minimum funds into the account. If it is not possible to deposit the entire amount at once, deposit as much as you have. This will allow the grace period to begin reporting.

For those who want to engage in real investments, we have prepared the publication "".

5. Where is it better to open an individual investment account - an overview of the TOP-3 brokerage companies

To make it easier for readers to choose an intermediary, the experts of our magazine have prepared an overview of the top three most reliable brokerage companies.

Read, compare and make a decision.

1) OLMA

The OLMA group of companies has been operating in the brokerage market since 1992. This is one of the oldest Russian brokers with an impeccable track record. Moreover, the organization stood at the origins of the creation of the Russian stock market.

When opening an IIS, the company's specialists will advise the client in detail on the procedure for opening an account and refunding tax deductions. Employees will help to form an investment portfolio in accordance with the goals and objectives of the investor and will select a ready-made investment strategy. Average income on deposits on IIA - 29% per annum.

2) FINAM

The largest retail broker in the Russian Federation, as well as an investment company specializing in trust management of money and securities. It has been operating since 1994 and is one of the TOP-5 leading investment firms in Russia.

The company provides individual professional advice to clients who wish to open an individual account. Upon receipt of the tax deduction, the staff will help users file their tax return online. Guaranteed income when transferring funds to a brokerage account or trust management - 18%.

3) BCS Broker

National broker of Russia with the highest AAA rating - the ultimate degree of reliability for depositors. 20 years in the brokerage market, more than 130,000 active clients at the time of this writing. Provides investors with access to all existing investment instruments.

Open IIS directly on the site. Professional consultants themselves will select the most promising investment products for long-term deposits and help with tax deductions. Training programs, webinars and seminars are available for beginners of the exchange market.

6. How to get a tax deduction for the contribution of funds to the IIS - 5 simple steps for individuals

So, the account is open, money is dripping, stocks are going up in price, managers are operating your securities with the dexterity of circus jugglers.

All that remains is to get the tax deduction. I'll tell you how it's done.

Step 1. We collect the necessary documents

First, we collect documents. You will need a 2-NDFL certificate confirming the fact that you have paid taxes in full. And don't forget your ID. You may need a certificate from a broker that you really have an IIS.

Step 2. We fill out the tax return

The 3-NDFL declaration is submitted to the tax office. See the form of the document on the FTS website. Data on the tax deduction from the amount of the contribution to the IIS is indicated in the corresponding line. Let me remind you that the amount indicator cannot exceed 400,000 rubles.

Get help from brokerage firms that support clients with filing their tax returns. This minimizes the likelihood of errors.

Step 3. We submit documents to the tax office

There are 2 ways to submit a declaration - at the tax office at the place of residence or through the FTS website. Use the service "Taxpayer's Personal Account" and you will not have to go anywhere. The declaration is accompanied by an application for a tax deduction plus the details to which this money will be transferred.