Let us inform you that the Law «About the amendments in the Tax Code and other laws of Ukraine (about tax reform)» №71-VIII від 28.12.2014 came into force starting from the 1 st of January, 2015. According to them:
1. The tax rate which is used by a bank for the calculation and payment of the income tax on the interests accrued on the deposit and current accounts was increased from 15% to 20%. As this tax is deducted every time when the interests are accrued , before the 1 st of January, 2015 this tax for the actual deposit and current accounts was calculated at the rate of 15%. So, the recalculation of the tax and the interests for this period will not take place.
2. The war duty at the rate of 1,5% of the interests accrued on the deposits and currents accounts came into force. As this duty is deducted every time when the interests are accrued , the deduction of it was not take place before the 1 st of January, 2015. So, the recalculation of the interests for this period will not take place.
3. The taxation by the war duty is valid until the Verhovnaya Rada Decision “About the end of Army Forces reform ” is brought into force.
So, starting from 01.01.2015 the whole amount of passive income taxation is equal to 21,5% of every accrued interests sum.
Thank you for understanding,
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