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Individual investment account (IIA): what it is

A brokerage account for individuals with tax benefits: you can get back personal income tax on your contributions and pay no tax on income. In return, you must keep the money in the account for several years.

In Russian: Индивидуальный инвестиционный счёт (ИИС)·Individualny investitsionny schet (IIS)

Banks, deposits and payments Checked by the editorial team Checked: September 2026
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Key rules

Russia

Since 2024 only type-3 IIAs (ИИС-3) can be opened: a 13% deduction (at the personal income tax rate, НДФЛ) on contributions up to 400,000 ₽ a year, and an exemption for income up to 30 million ₽ (except dividends). The minimum term for accounts opened in 2024–2026 is 5 years, then it grows by one year each year up to 10 years. You can have up to three IIA-3 accounts; old IIAs keep working under the previous rules.

Sources: Federal Tax Service: investment tax deductions («ФНС России: инвестиционные налоговые вычеты»), Bank of Russia: financial literacy («Банк России: финансовая грамотность»)

This information is for reference only and does not constitute financial, tax or legal advice. Prepared by our editorial team, last checked: September 2026. Found an error? Write to us.

Related terms

Tax deductionAn amount by which your income is reduced before personal income tax (НДФЛ) is calculated. A deduction lets you get back part of the tax you paid, for example for treatment, education or buying a flat.Personal income tax (NDFL)Tax on the income of individuals: it is paid on salary, rent, the sale of property and other income. For residents the basic rate is 13%, and higher on annual income above 2.4 million ₽.Federal loan bondsDebt securities issued by the Russian Ministry of Finance: you lend money to the state, it pays you interest (a coupon) and returns the face value at maturity, usually 1,000 ₽ per bond.3-NDFL tax returnA tax return in which a person reports the year's income to the tax office (ФНС) and calculates personal income tax (НДФЛ) themselves. It is filed to pay tax (for example on rent) or to get it back through a deduction.Bank depositMoney you place with a bank for a set period at interest. The bank uses it and pays you income: interest at a rate agreed in advance.

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