Dividends are accrued to persons recorded in the list of persons entitled to receive dividends.
Period (year)
Record date of persons entitled to receive dividend
Dividend amount per share, RUB
Accrued dividend total, RUB
Tax rate, %
Tax amount*, RUB
Dividend amount payable, RUB
Note:
Dividend calculator provides an estimate of accrued dividends.
For legal entities that are tax residents, the amount of tax is calculated based on the requirements of para. 5 of Art. 275 of the Tax Code of the Russian Federation at the current tax rates established by subpara. 1 - 2 of para. 3 of Art. 284 of the Tax Code of the Russian Federation. For individuals who are tax residents, the amount of tax is calculated based on the requirements of para. 3 and para. 3.1 of Art. 214 of the Tax Code of the Russian Federation at the current tax rates established by para. 1 of Art. 224 of the Tax Code of the Russian Federation. For legal entities that are tax non-residents, the amount of tax is calculated based on the requirements of para. 6 of Art. 275 of the Tax Code of the Russian Federation at the current tax rates established by subpara. 3 of para. 3 of Art. 284 of the Tax Code of the Russian Federation. For individuals who are tax non-residents, the tax amount is calculated based on the requirements of para. 3 of Art. 214 of the Tax Code of the Russian Federation at the current tax rates established by clause 2 of para. 3 of Art. 224 of the Tax Code of the Russian Federation.
At preferential taxation of dividends of shareholders - legal entities, who are foreign persons, tax rates under the existing bilateral international conventions of the Russian Federation for the avoidance of double taxation should be used.
Tax on dividends of Nominees and Trustees is not calculated with the dividend calculator, since 01.01.2014, they are tax agents of shares of Russian issuers accounted for by them.
More detailed information on calculation and payment of dividends can be obtained from the following specialist of the Company:
– full name: Marina V. Gorina;
– job title: chief specialist on interaction with shareholders;
– telephone:+7 (4722) 58-15-39;
– e-mail:Gorina.MV@mrsk-1.ru.