How long must the account be held to keep the IIS-3 benefits?

The minimum term depends on the year the agreement was opened, and it is longer for later agreements. The value for an agreement opened this year is shown under the result, together with the date the rules were checked against. If the account is closed earlier, the deductions received must be paid back with interest.

How does IIS-3 differ from an ordinary brokerage account for tax purposes?

By two deductions at once. The first is on contributions: income tax is refunded at your rate on the amount paid in during the year, within the limit. The second is on the gain: when the account is closed after the minimum term, the profit is tax-exempt up to the ceiling. An ordinary account has neither, but the money can be withdrawn at any time.

What happens to the deduction if I pay no income tax?

There is no deduction on contributions: only tax that was actually paid can be refunded. The exemption of the gain at closure does not depend on this. The calculator has a "no income tax" option for this case — only the exemption of the gain remains.

Calculators

IIS-3 calculator

What a type 3 individual investment account adds over an ordinary brokerage account: the deduction on contributions, the tax-exempt gain and the difference in hand.

Result

In hand with IIS-3

8,774,368 ₽

IIS-3 gives more by: 1,443,809 ₽
Ordinary account, in hand: 7,330,558 ₽
Your own money paid in: 4,000,000 ₽
Deductions on contributions over the term: 520,000 ₽
Gain exempt from tax: 4,254,368 ₽
Tax on IIS-3: 0 ₽
Tax on the ordinary account: 531,275 ₽

IIS-3: account plus refunds received
Ordinary account
Your own money paid in

Rules as of 05/10/2026: tax is refunded on contributions of up to 400,000 ₽ a year, the gain is tax-exempt up to 30,000,000 ₽, and the minimum term of an agreement opened in 2026 is 5 years.

Inputs

Year by year

Your own money, IIS-3 and an ordinary account by year, before tax
Year	Paid in, ₽	IIS-3, ₽	Ordinary account, ₽
1	400,000	448,000	448,000
2	800,000	1,008,000	949,760
3	1,200,000	1,635,200	1,511,731
4	1,600,000	2,337,664	2,141,139
5	2,000,000	3,124,424	2,846,076
6	2,400,000	4,005,595	3,635,605
7	2,800,000	4,992,506	4,519,877
8	3,200,000	6,097,847	5,510,263
9	3,600,000	7,335,828	6,619,494
10	4,000,000	8,722,368	7,861,833

How it is calculated

A contribution is paid in at the start of the year and grows at one rate for the whole year. The deduction for the year — your income tax rate on the contribution, within the limit — arrives the following year: it either stays as cash or is paid into the account. The deduction for the last year arrives after the account is closed.

On IIS-3 the gain is tax-exempt up to the ceiling, with the ordinary scale above it. On an ordinary account the whole gain is taxed at the end of the term as a single sale — an assumption in favour of the ordinary account, so the difference is not overstated. Dividends are taxed on IIS-3 as well; the long-term holding relief is left out because its conditions apply security by security.

Terms used hereIndividual investment account Contribution deduction Personal income tax Long-term holding relief

How to use it

Set the contributions
How much you pay in at the start of each year and, if any, a one-off contribution at opening.
Enter the term, the return and your tax rate
The term in full years, the expected return on the investments and the tax rate on your salary — the deduction is refunded at that rate.
Compare the outcome
The amount in hand with IIS-3, the same calculation for an ordinary account and the difference between them are next to the form; a year-by-year table follows below.

Questions

How long must the account be held to keep the IIS-3 benefits?: The minimum term depends on the year the agreement was opened, and it is longer for later agreements. The value for an agreement opened this year is shown under the result, together with the date the rules were checked against. If the account is closed earlier, the deductions received must be paid back with interest.
How does IIS-3 differ from an ordinary brokerage account for tax purposes?: By two deductions at once. The first is on contributions: income tax is refunded at your rate on the amount paid in during the year, within the limit. The second is on the gain: when the account is closed after the minimum term, the profit is tax-exempt up to the ceiling. An ordinary account has neither, but the money can be withdrawn at any time.
What happens to the deduction if I pay no income tax?: There is no deduction on contributions: only tax that was actually paid can be refunded. The exemption of the gain at closure does not depend on this. The calculator has a "no income tax" option for this case — only the exemption of the gain remains.

What this calculation does not mean

This is arithmetic at a constant return, not a forecast and not personal advice. Investment returns change from year to year and can be negative. IIS-3 rules are set by the Russian Tax Code and may change before the account is closed; the date they were checked against is shown under the result. The deduction on contributions is available only to those who pay personal income tax, and only up to the tax paid in the year — the calculator assumes the tax is sufficient. Broker fees are not included.