{"id":1157,"date":"2026-10-02T19:49:58","date_gmt":"2026-10-02T16:49:58","guid":{"rendered":"https:\/\/www.businessabc.ru\/blog\/?p=1157"},"modified":"2026-10-02T19:49:59","modified_gmt":"2026-10-02T16:49:59","slug":"ndfl-2027-chto-budet-s-dividendami-i-passivnymi-dokhodami","status":"publish","type":"post","link":"https:\/\/www.businessabc.ru\/blog\/2026\/ndfl-2027-chto-budet-s-dividendami-i-passivnymi-dokhodami","title":{"rendered":"\u041d\u0414\u0424\u041b 2027: \u0447\u0442\u043e \u0431\u0443\u0434\u0435\u0442 \u0441 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u0430\u043c\u0438 \u0438 \u043f\u0430\u0441\u0441\u0438\u0432\u043d\u044b\u043c\u0438 \u0434\u043e\u0445\u043e\u0434\u0430\u043c\u0438."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/sozd.duma.gov.ru\/bill\/617-9\" title=\"\">\u0417\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442\u043e\u043c \u2116617-9<\/a> \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0432\u043d\u0435\u0441\u0442\u0438 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0432 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u041a\u043e\u0434\u0435\u043a\u0441 \u0420\u0424, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u041d\u0414\u0424\u041b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421 01.01.2027 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043e\u0442\u043c\u0435\u043d\u0438\u0442\u044c \u0441\u0442\u0430\u0432\u043a\u0438 13% \u0438 15% \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u0442\u0430\u043a \u043d\u0430\u0437\u044b\u0432\u0430\u0435\u043c\u044b\u0445 \u00ab\u043f\u0430\u0441\u0441\u0438\u0432\u043d\u044b\u0445\u00bb \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0433\u0440\u0430\u0436\u0434\u0430\u043d, \u0438 \u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u043e\u0431\u0449\u0443\u044e \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u0443\u044e \u0448\u043a\u0430\u043b\u0443 13%-22%. \u042d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442, \u0447\u0442\u043e \u0441\u043e \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0433\u043e\u0434\u0430 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u041d\u0414\u0424\u041b, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0432 \u0432\u0438\u0434\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432, \u043c\u044b \u0431\u0443\u0434\u0435\u043c \u0431\u043e\u043b\u044c\u0448\u0435.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0430\u0441\u043a\u043e\u043b\u044c\u043a\u043e &#8211; \u043c\u043e\u0436\u043d\u043e \u0443\u0436\u0435 \u0441\u0435\u0433\u043e\u0434\u043d\u044f \u043f\u043e\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0441 \u043f\u043e\u043c\u043e\u0449\u044c\u044e \u043d\u0430\u0448\u0438\u0445 <a href=\"https:\/\/businessabc.ru\/calc_list\" title=\"\">\u043a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440\u043e\u0432<\/a>, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0442 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u043f\u043e \u043d\u043e\u0432\u044b\u043c \u0441\u0442\u0430\u0432\u043a\u0430\u043c 2027 (\u0435\u0441\u043b\u0438, \u043a\u043e\u043d\u0435\u0447\u043d\u043e, \u044d\u0442\u0438 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0431\u0443\u0434\u0443\u0442 \u043f\u0440\u0438\u043d\u044f\u0442\u044b).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businessabc.ru\/calculator-ndfl\" title=\"\">\u041a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440 \u041d\u0414\u0424\u041b<\/a> &#8211; \u0443\u0436\u0435 \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0441 2027 \u0433\u043e\u0434\u0430<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0420\u0430\u0441\u0447\u0435\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u043f\u043e \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u043e\u0439 \u0448\u043a\u0430\u043b\u0435 2026 \u0433\u043e\u0434\u0430: 13%, 15%, 18%, 20%, 22% &#8211; \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430. \u041a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0441 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b (net\/gross), \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 (13%\/15%), \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 (30%), \u0430 \u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442\u044c \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u043b\u044c\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0415\u0441\u043b\u0438 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435 \u0443\u0432\u0438\u0434\u0435\u0442\u044c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0435 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f \u043d\u0430 \u0441\u043b\u0443\u0447\u0430\u0439, \u0435\u0441\u043b\u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u2116617-9 (\u043e\u0431 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u0445 \u0432 \u0447\u0430\u0441\u0442\u0438 I \u0438 II \u041d\u041a \u0420\u0424 \u0438 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u0444\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0432) \u0432\u0441\u0435 \u0436\u0435 \u0431\u0443\u0434\u0435\u0442 \u043f\u0440\u0438\u043d\u044f\u0442 \u0438 \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043d, \u043e\u0442\u043c\u0435\u0442\u044c\u0442\u0435 \u00ab<strong>\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c \u0440\u0430\u0441\u0447\u0435\u0442 \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u043f\u0440\u043e\u0435\u043a\u0442\u0430 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 2027 \u0433\u043e\u0434\u0430 (\u0435\u0441\u043b\u0438 \u0431\u0443\u0434\u0435\u0442 \u043f\u0440\u0438\u043d\u044f\u0442 \u0438 \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043d)<\/strong>\u00bb &#8211; \u043a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440 \u043f\u043e\u043a\u0430\u0436\u0435\u0442 \u0441\u0443\u043c\u043c\u044b \u043f\u043e \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c 2026 \u0433\u043e\u0434\u0430, \u043f\u043e \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c 2027 \u0433\u043e\u0434\u0430 \u0438 \u0438\u0445 \u0440\u0430\u0437\u043d\u0438\u0446\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421\u0435\u0433\u043e\u0434\u043d\u044f \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0434\u043b\u044f \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u0420\u0424 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u043e \u0434\u0432\u0443\u0445\u0441\u0442\u0443\u043f\u0435\u043d\u0447\u0430\u0442\u043e\u0439 \u0448\u043a\u0430\u043b\u0435: 13% \u0441 \u0434\u043e\u0445\u043e\u0434\u0430 \u0434\u043e 2,4 \u043c\u043b\u043d \u20bd \u0438 15% \u0441\u0432\u044b\u0448\u0435 \u044d\u0442\u043e\u0433\u043e \u043f\u043e\u0440\u043e\u0433\u0430. \u0415\u0441\u043b\u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u2116617-9 \u043f\u0440\u0438\u043c\u0443\u0442, \u0441\u0442\u0430\u0432\u043a\u0443 \u041d\u0414\u0424\u041b \u0432\u043c\u0435\u0441\u0442\u043e \u044d\u0442\u043e\u0439 \u0448\u043a\u0430\u043b\u044b \u0437\u0430\u043c\u0435\u043d\u0438\u0442 \u043e\u0431\u0449\u0430\u044f \u043f\u044f\u0442\u0438\u0441\u0442\u0443\u043f\u0435\u043d\u0447\u0430\u0442\u0430\u044f: 13%, 15%, 18%, 20% \u0438 22%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businessabc.ru\/dividends_calculator\" title=\"\">\u041a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440 \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432<\/a> &#8211; \u0443\u0436\u0435 \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0441 2027 \u0433\u043e\u0434\u0430<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u0434\u043b\u044f \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432\/\u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043e\u0432 \u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 (\u041e\u041e\u041e, \u0417\u0410\u041e, \u0410\u041e) \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0447\u0438\u0441\u0442\u0443\u044e \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043c\u0435\u0436\u0434\u0443 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430\u043c\u0438 (\u0443\u0447\u0440\u0435\u0434\u0438\u0442\u0435\u043b\u044f\u043c\u0438) \u041e\u041e\u041e \u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043d\u0435 \u044f\u0432\u043b\u044f\u044e\u0449\u0438\u0445\u0441\u044f \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u044b\u043c\u0438 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043d\u044b\u043c\u0438 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430\u043c\u0438. \u041a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u0437\u0430\u0434\u0430\u0442\u044c \u0434\u043e\u043b\u0438 \u0443\u0447\u0430\u0441\u0442\u0438\u044f, \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0441\u0443\u043c\u043c\u0443 \u043a \u0432\u044b\u043f\u043b\u0430\u0442\u0435 \u043a\u0430\u0436\u0434\u043e\u043c\u0443 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0443 \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u041d\u0414\u0424\u041b, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0440\u0435\u0448\u0438\u0442\u044c \u043e\u0431\u0440\u0430\u0442\u043d\u0443\u044e \u0437\u0430\u0434\u0430\u0447\u0443 &#8211; \u043f\u0435\u0440\u0435\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0434\u043e\u043b\u0438 \u043e\u0441\u0442\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432, \u0435\u0441\u043b\u0438 \u043e\u0434\u0438\u043d \u0438\u0437 \u043d\u0438\u0445 \u0445\u043e\u0447\u0435\u0442 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0443\u044e \u0441\u0443\u043c\u043c\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0414\u0424\u041b \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u043e \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u043e\u0439 \u0448\u043a\u0430\u043b\u0435: 13% \u0434\u043b\u044f \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u0420\u0424 (\u0434\u043e\u0445\u043e\u0434 \u0434\u043e 2,4 \u043c\u043b\u043d \u20bd) \u0438 15% \u0441\u0432\u044b\u0448\u0435. \u0414\u043b\u044f \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u0441\u0442\u0440\u0430\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e (\u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0441\u0442\u0440\u0430\u043d\u044b \u0438 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0415\u0441\u043b\u0438 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435 \u0443\u0432\u0438\u0434\u0435\u0442\u044c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0435 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f \u043d\u0430 \u0441\u043b\u0443\u0447\u0430\u0439, \u0435\u0441\u043b\u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u2116617-9 \u0431\u0443\u0434\u0435\u0442 \u043f\u0440\u0438\u043d\u044f\u0442 \u0438 \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043d, \u043e\u0442\u043c\u0435\u0442\u044c\u0442\u0435 \u00ab<strong>\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c \u0440\u0430\u0441\u0447\u0435\u0442 \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u043f\u0440\u043e\u0435\u043a\u0442\u0430 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 2027 \u0433\u043e\u0434\u0430 (\u0435\u0441\u043b\u0438 \u0431\u0443\u0434\u0435\u0442 \u043f\u0440\u0438\u043d\u044f\u0442 \u0438 \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043d)<\/strong>\u00bb &#8211; \u043a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440 \u043f\u043e\u043a\u0430\u0436\u0435\u0442 \u0441\u0443\u043c\u043c\u044b \u043f\u043e \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c 2026 \u0433\u043e\u0434\u0430, \u043f\u043e \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c 2027 \u0433\u043e\u0434\u0430 \u0438 \u0438\u0445 \u0440\u0430\u0437\u043d\u0438\u0446\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0443 \u0430 \u043c\u044b \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0430\u0435\u043c \u0441\u043b\u0435\u0434\u0438\u0442\u044c \u0437\u0430 \u0441\u0443\u0434\u044c\u0431\u043e\u0439 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442\u0430.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0417\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442\u043e\u043c \u2116617-9 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0432\u043d\u0435\u0441\u0442\u0438 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0432 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u041a\u043e\u0434\u0435\u043a\u0441 \u0420\u0424, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u041d\u0414\u0424\u041b. \u0421 01.01.2027 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043e\u0442\u043c\u0435\u043d\u0438\u0442\u044c \u0441\u0442\u0430\u0432\u043a\u0438 13% \u0438 15% \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u0442\u0430\u043a \u043d\u0430\u0437\u044b\u0432\u0430\u0435\u043c\u044b\u0445 \u00ab\u043f\u0430\u0441\u0441\u0438\u0432\u043d\u044b\u0445\u00bb \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0433\u0440\u0430\u0436\u0434\u0430\u043d, \u0438 \u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u043e\u0431\u0449\u0443\u044e \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u0443\u044e \u0448\u043a\u0430\u043b\u0443 13%-22%. \u042d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442, \u0447\u0442\u043e \u0441\u043e \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0433\u043e\u0434\u0430 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u041d\u0414\u0424\u041b, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0432 \u0432\u0438\u0434\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432, \u043c\u044b \u0431\u0443\u0434\u0435\u043c \u0431\u043e\u043b\u044c\u0448\u0435. \u041d\u0430\u0441\u043a\u043e\u043b\u044c\u043a\u043e <a href='https:\/\/www.businessabc.ru\/blog\/2026\/ndfl-2027-chto-budet-s-dividendami-i-passivnymi-dokhodami' class='excerpt-more'>[&#8230;]<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1157","post","type-post","status-publish","format-standard","hentry","category-uncategorized","category-1-id","post-seq-1","post-parity-odd","meta-position-corners","fix"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u0417\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442\u043e\u043c \u2116617-9 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0432\u043d\u0435\u0441\u0442\u0438 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