Most banks charge interest on the account balance at the “Demand” rate, that is, 0.01% per annum. This rate is considered standard. However, there are also non-standard banking offers that allow you not only to use convenient “plastic”, but also to receive significant income with it. Such programs are called “Profitable debit card” (credit cards can also be profitable, but this is a topic for another article). They are an excellent alternative to deposits, since they imply comparable monthly interest accrual on the card balance. At the same time, money on “plastic” can be withdrawn and replenished at any time, in addition, the amount in the account also falls under the state deposit insurance program.

The main condition under which a debit card with interest on the balance works is that there must always be a certain amount on it (). If there is less money in the account at least one day in a month, interest is not accrued for the entire month. As a rule, the rate depends on the size of the minimum balance - the larger it is, the higher the interest. Otherwise, schemes in different banks may vary significantly. In some places, interest is calculated on the daily balance, in others on the minimum balance for the month. In any case, the more funds in the account, the higher the return on the card. In some financial institutions, card rates with interest accrued on the balance may be revised unilaterally.

Savings debit card

There is a scheme for calculating interest, when the rate is significantly affected by the amount of expenses per month. That is, the card generates more income if you actively use it, withdrawing money and then ensuring timely receipts.

In order to be guaranteed to receive income, when accruing interest on the balance, you should carefully read all the conditions, inquire about the size of the minimum amount, and also compare the selected program with programs for regular debit cards. The fact is that profitable “plastic” is much more expensive to maintain, and many banks charge a commission for cashing out funds on such cards, even with their own ones.

Debit cards with interest on the balance are a chance not only to save on purchases, but also to increase capital. Let's look at the most popular options.

Income cards – what are they and are they profitable?

Income cards are bank cards that allow you not only to store funds on them, but also to receive interest on the account balance.

The interest rate is usually not very high, lower than that of traditional deposits, but, unlike deposits, you can spend funds freely.

Such cards are beneficial if you don’t have to overpay for the opportunity to earn income (for example, you don’t have to pay an increased service fee). In this case, this is a pleasant bonus that allows you to increase your capital, albeit slightly.

This material discusses the most interesting cards with interest for the rest of 2018, but in general almost every bank has similar offers.

Tinkoff debit cards with interest on balance

Tinkoff offers several bank cards with interest on the balance that may fit this description, but the most profitable and convenient is Tinkoff Black, which brings income up to 10%.

Accrual of interest on the card balance

The level of income a client receives depends on how the card was issued:

• if it is issued by him personally, then he receives up to 6% per annum;
• if the card was issued as part of a salary project, then he receives up to 10% per annum on the balance of his account.

Advantages

The card has the following advantages:

• in addition to the accrual of funds for the balance per annum, the bank client can additionally receive 1-5% in the form of cashback;
• up to 150 thousand rubles per month can be withdrawn without commission;
• It is possible to make free transfers (up to 20,000 rubles per month).

Flaws

Annual payments begin to accrue only if the monthly purchase amount is at least three thousand rubles.

Also, for free card servicing, you need to maintain a minimum balance of 30,000 rubles.

Cards with interest on Sberbank balance

The most popular card of this type from Sberbank is the social “Pension Card”, aimed at older people. It allows you to get 3.5% per annum on the balance.

Peculiarities

3.5% per annum is accrued to the card account to which the pension or other social assistance is transferred.

Advantages

The advantages of the card are as follows:

• free cash withdrawal;
• the opportunity to receive bonuses under the “Thank you” program;
• free service.

Flaws

The main disadvantage of this card is that it belongs to the Mir payment system, which is not yet accepted everywhere.

There may also be problems with online payments.

Binbank income card

The most profitable option for the average bank client will be the Comfort card with its 4.5% interest on the account balance.

Peculiarities

Connecting the savings account “Piggy Bank 2.0” makes it possible to receive 4.5% on the balance.

Advantages

The advantages of the card are as follows:

• the possibility of receiving up to 5% of funds in the form of cashback;
• the ability to withdraw cash from ATMs of any banks without commission (up to 30,000 rubles).

Flaws

In order for the card to remain free for the client, it is necessary either to maintain an account balance of at least 30,000 rubles, or to spend at least 15 thousand rubles per month.

Offer from Home Credit

The most optimal offer from this bank is a card called “Benefit”, with which you can get up to 10% per annum on your account.

Peculiarities

New clients receive up to an annual account balance (but in the amount of no more than 300,000 rubles). In other cases, it all depends on the account balance:

• if it is less than 300,000 rubles, then the client receives 7% per annum;
• if it is more than 300,000 rubles, then the client receives 3% per annum.

Advantages

• high cashback – up to 10% with selected partners and in selected categories;
• account replenishment without commission, withdrawal of funds 5 times a month without commission.

Flaws

The increased APR is valid only for new customers and only for a limited period of time. In addition, a prerequisite is to make purchases every month in an amount of at least 5,000 rubles.

Option from VTB

We will talk about the Debit Multicard, which offers up to 6% on the account balance.

Peculiarities

The interest accrued on the balance increases as the amount spent per month increases:

• for expenses up to 15 thousand rubles, 1% is charged;
• for expenses up to 75 thousand rubles, 2% is charged;
• for higher consumption, 6% is charged.

Advantages

The benefits are as follows:

• in addition to interest on the balance, the card offers customizable cashback, the size of which varies from 1% to 10%;
• It is possible to withdraw cash free of charge from any ATM.

Flaws

To use the card for free, you must spend at least 5,000 rubles per month, otherwise its cost is 249 rubles per month.

Cards from Alfa-Bank

A debit card with CashBack is the most profitable option from Alfa-Bank if you need interest on your account balance (although it does have other profitable debit cards). It assumes up to 6% per annum on the balance.

Peculiarities

Initially, only 1% per annum is charged on the savings card balance, but this number grows as costs increase. After 70 thousand per month it grows to 6%.

Advantages

The advantages of the card are:

• additional cashback from 1 to 10%;
• gradual increase in cashback.
• free card issue.

Flaws

In order for the card to be serviced free of charge, you need to store at least 30,000 rubles on it or spend at least 10,000 per month.

Another disadvantage is that spending amounts are large enough to achieve maximum interest.

Card from Promsvyazbank

The bank has different deposit cards with interest accrual, but as an example of a profitable card from PSB, consider “On the Move”.

Peculiarities

The card offers up to 5% per annum on account amounts over 5,000 rubles.

Advantages

Benefits include:

• cashback up to 7%;
• bonuses for participants in sports competitions;
• the possibility of free withdrawals from ATMs of a wide network of partners.

Flaws

For the card to be free, you need to make monthly purchases of at least 5,000 rubles.

Rocketbank card

The bank's main card offers up to 5.5% on your account balance.

Peculiarities

There are no additional nuances - no matter how much is on the account, 5.5% will always be credited to it.

Advantages

The advantages include the following:

• the interest on the account balance is always fixed;
• the service is free, even if you have not used the card this month;
• cashback available from 1% to 5%.

Flaws

The number of free cash withdrawals per month is limited to five, and free deposits from other cards are only from 5,000 rubles.

Corn Map

A popular product from Euroset salons (and, more recently, from Svyaznoy salons), which, among other things, offers up to 6.5% on the account balance.

Peculiarities

The annual interest rate gradually increases as the account balance increases.

For example, at first it is 0.01%, starting from 5,000 rubles it increases to 1.5% - and so on.

Advantages

The card has the following advantages:

• no service fees;
• availability of additional cashback (up to 3%, and for promotions up to 30%);
• monthly interest accrual.

Flaws

The main disadvantage of the card is its limited withdrawal and replenishment of funds. It is allowed to withdraw no more than 5,000 rubles at a time without overpayment, no more than 50,000 rubles per month, and replenishment without commission is possible only in communication shops, through Zolotaya Korona transfers and from partners.

Uralsib bank cards

The bank has a very attractive offer - the “Kopilka” card, which offers an increased balance even for minimal amounts of money.

Peculiarities

Annual accrual starts from one ruble. The rate is up to 6%, gradually increasing from 3% as the account balance increases.

Advantages

The advantages of this card are as follows:

• fast card issuance;
• withdrawal of funds without commission from 3000 rubles.

Flaws

The card is free only with a balance of 30,000 rubles, and also has a limit on the number of transactions per day.

Card from Touch Bank

This card has interest on the balance of both ruble and foreign currency accounts.

Peculiarities

The ruble card account has a progressive rate - it gradually increases from 5.5% to 6.5%. The foreign exchange rate is always 0.5%.

Advantages

The advantages include:

• daily accrual of interest on the account;
• cashback from 1% to 3%;
• up to 150,000 rubles per month can be withdrawn free of charge from any ATM (further 2% for withdrawal).

Flaws

The main disadvantage of this card is that Touch Bank as a brand has ceased to exist - and if you didn’t help earlier, you may not have this card.

Loko-bank card

Of particular interest to this bank is the “Maximum Income” card, which allows you to receive income in both rubles and foreign currency.

Peculiarities

In rubles, the bank charges up to 8% of income (with an account balance of 100 thousand rubles, otherwise the figure is reduced to 3.5% or 7%).

In foreign currency, this figure drops to 1.5% or 0.75%.

Advantages

Benefits include:

• cashback from 0.5% to 5%;
• free maintenance (subject to conditions) and free issue;
• discounts from partners.

Flaws

The service increases to 699 rubles per month if the account balance is less than 40,000 rubles.

The best cards with interest on the balance

Now let's select the best earning debit cards under various categories. It is clear that the choice will be quite subjective, because Each situation will have different solutions, so consider this section not as a guide to action, but rather as a rough guide.

Card with daily interest accrual

Most often, interest is accrued monthly, less often annually, but it is very rare to find offers with daily accrual. Daily interest accrual on the balance is carried out, for example, with the Touch Bank card described above, but acquiring it now is problematic due to the reorganization of Touch Bank.

Debit cards with cashback and interest on balance

This is a fairly popular category when, in addition to interest accrual, you also receive some funds in the form of cashback, but perhaps the most successful card in this category can be considered the VTB Multicard due to the flexible cashback customization.

Free debit cards with interest

Most often, the best income cards are paid, and if they are free, it means that there are some hidden conditions, such as a minimum limit. Offers like Rocketbank and Kukuruza cards do not contain such pitfalls, and therefore are as profitable as possible.

Currency cards with interest on balance

Most often, interest is accrued on a ruble account. But owners of currency cards will not be deprived, although the interest will be noticeably lower. The best option is the Loko-Bank “Maximum Income” card with 1% on euros and 1.5% on dollars.

Dollar cards with interest accrual

Essentially, a subspecies of the previous category. If you are not interested in euros, then again, it is most convenient to store dollars on the “Maximum Income” card from Loko-Bank, then they will grow at a rate of 1.5% per annum.

Debit card with maximum interest on balance

Who is the leader in terms of interest accrued on the balance? Of course, it all depends on various conditions such as monthly expenses. But on average, the leader can be called “Benefit” from Home Credit (if you managed to sign up for it at a promotion with an increased rate) or Tinkoff Black, which is especially profitable as a salary payment.

Approach the choice of card carefully, compare conditions and take into account your individual factors.

They can receive additional income from such an account. This article describes how interest is calculated on a Sberbank pension card.

Specifics of the Sberbank pension program

Sberbank's pension program is implemented through MasterCard and MIR pension cards.

Starting from July 2017, recipients of pension payments who acquired the right to such assistance after the specified date, as well as those whose corresponding bank cards have expired, will be able to receive bank cards issued exclusively on the basis of the Russian national payment system MIR.

General conditions for the provision of MIR pension cards:

• holders are citizens of Russia, foreigners and stateless persons over 18 years of age who have the right to pension payments. An additional condition is the presence of permanent or temporary registration in the country;
• payment system – MIR;
• account currency – Russian ruble;
• validity period – 3 years. Then you should go with your passport to the bank office where the card was issued to get a new one;
• service is free;
• contactless payments are available;
• chip protection – available;
• Issue of an additional card is not allowed.

Thanks to the Sberbank pension card, its holders can:

• pay for goods and services non-cash in stores and on the Internet within the country: such cards are not accepted abroad. Settlements in the region where the product is received, as well as transfers to other bank clients in the same area, are carried out without commissions;
• receive information about the movement of funds in the account, as well as manage it within the Mobile Bank service. The first two months of using the service are free. Then, if you subscribe to the “Full” plan, the fee will be 30 rubles per month. The Economy tariff is provided free of charge, but its functionality is limited;
• use the Sberbank Online service. In his personal account, the client can pay for housing and communal services and communications, make purchases, apply for Autopayment, control the account, and so on. The service is provided free of charge;
• take advantage of discounts under the “Active Age” affiliate program;
• become a participant in the “Thank You” cashback program;
• receive interest on a Sberbank pension card.

The bank's pension program also involves taking care of future retirees through investments from Sberbank NPF. The organization attracts funds transferred by employers in order to form the funded part of the pensions of their employees until 2014. At the moment, the formation of such pension savings is temporarily suspended.

The amounts received from employers are invested in high-yield securities of Russian issuers. The safety of savings is guaranteed by the Deposit Insurance Agency.

Based on the results of the work of the NPF in 2016, the percentage of the funded part of the pension in Sberbank reached the level of 9.6%.

How to transfer a pension to a card account

To transfer a pension to this card, you must contact one of three places:

• Pension Fund branch;
• Sberbank branch;
• MFC branch.

Any of these branches must be located in the region of your permanent registration. Alternatively, you can complete your application online using the following link.

You must take with you, in addition to your identity document, SNILS.

Each Sberbank client can apply for no more than 1 pension card issued to his account.

Accrual of interest on a Sberbank pension card

Sberbank allows pensioners to receive income from the balance of their card account. What percentage is accrued on the Sberbank pension card - this value in 2017 is 3.5% per annum. The bank reserves the right to unilaterally change the interest rate by notifying the client in advance.

Interest is calculated every 3 months. The countdown starts from the date the card is issued. For example, if it was received on February 4, then for the first time interest on the Sberbank pension card will be accrued and transferred to the card account on May 4, and accruals will begin on February 5.

Income is determined taking into account the balance on the card. Calculations are based on the actual number of days in both the billing period and the current year (365 or 366).

What percentage will be on the Sberbank pension card under the following conditions:

• account balance – 45,000 rubles;
• The account was opened on 02/04/2017.

The calculation with such initial data will be as follows:

• number of days in 2017 – 365;
• from 02/05/2017 to 05/04/2017, 24 days will pass in February, 31 days in March, 30 days in April and 5 days in May, that is, a total of 89 days;
• 45,000 x (3.5% / 100%) x (89 / 365) = 384.04 rubles.

If you want to keep funds in an account and also receive income from it, you can also take advantage of one of Sberbank’s deposit offers, where the interest rate can reach 7% depending on the term of the agreement and its amount.

In this material:

Debit cards with interest accrual on the balance are a modern, popular and reliable way to receive and store funds, as well as the preferred type of payment when making purchases from the population. Cards allow you to manipulate funds and receive income from storing monetary units in your account.

Debit cards can confidently be considered an alternative to a bank deposit. The main similarity is in storing savings in a bank account. The bank can dispose of funds at its own discretion and pays interest. The interest rate on debit cards is sometimes as good as the interest rate on a deposit. The card owner can withdraw any amount at his discretion, make purchases, and top up his account. You can buy and pay using the card online. These are the main advantages of debit cards.

Paying for purchases with a card is more profitable than cash. Most service providers give bonuses and discounts when paying by card. Cashback is a popular card feature that means returning money to the card upon purchase. The percentage of return on the amount varies from 0.5 to 10%.

What are debit cards

A debit card with interest accrued on the balance is a bank payment card, used to transfer monthly wages to an employee. Using the card, you can pay for selected purchases anywhere: a store, a cafe, a gas station, a beauty salon, a clinic, an online store, you can withdraw cash from a terminal, make transfers, pay utility bills.

From the debit card account, the holder has access to money for current expenses in the amount of the deposit balance. When choosing the most favorable conditions for a debit card, you should study the offers of many banks and compare the capabilities of cards from different banks.

Savings bank card - a bank card for storing funds in a bank account. Opens to an individual. The purpose of opening such a card is storage, accumulation and profit. Otherwise, such a card is called a savings card. It is possible, but not advisable, to withdraw cash before the expiration of the contract. In case of early withdrawal of funds, interest is recalculated.

The choice of card for payments and purchases should be made taking into account important indicators: interest rate, established restrictions when withdrawing cash during the day, commission for card transactions.

The best debit cards with interest on your balance

To understand which debit card is the most profitable, you need to familiarize yourself with the programs of all banks of interest. The best income card should have many characteristics. Desirable selection criteria:

• The payment system type of the card must be Visa or MasterCard. This type of card is accepted for payment at retail outlets in more than 200 countries around the world.
• Is interest charged on the remaining balance and how much? Interest rates in banks differ; there is no fixed rate.
• The card has zero or low annual maintenance.
• Availability of cashback operations and bonus programs. The holder benefits from the cashback function; when paying with a card with cashback, the owner receives a percentage of each purchase.
• Cash withdrawal at terminals without commission. You need to find out which ATMs allow cash withdrawals without interest, and where you will have to pay, and what the interest is.
• Each bank sets a limit to limit cash withdrawals per month. Such a limit should not be lower than 500-750 thousand rubles per month.
• The debit card must be connected to the mobile application.

Profitable debit cards - have a rate of no more than 11.5%. Advantageous debit cards with interest accrual from the following banks:

Sberbank - recommends a debit card with interest accrued on the Maestro Social balance. This is the only offer from Sberbank. There is no charge for card servicing. Additional services for 150 rubles per year. At Sberbank ATMs, replenishing cards and withdrawing cash is free; at other self-service terminals, organizational fees are taken into account.

VTB Bank 24 is a salary card with the ability to accumulate savings and receive interest on the account balance at an interest rate of 8.5% per annum. The card is issued to the client free of charge. Cashback from 1 - 5% depending on the type of card, discounts up to 40% from bank partners.

Alfa Bank - offers debit cards with interest on the balance of Visa, MasterCard Platinum and Platinum Black / Black Edition. Interest accrual on the balance is 8%. Package "Maximum" - monthly payment 3000 rubles. If the total balance for the month exceeds RUB 35,000, no payment will be charged. The daily card limit is up to 600 thousand rubles. Abroad and within the Russian Federation, withdrawal of money is possible without commission. There are partner discounts of 10% on all bank offers.

Tinkoff Bank offers a debit card with the ability to earn income by storing funds. Bank interest on balances up to 300 thousand rubles - the tariff rate is 7% per year, if the deposit is replenished, the accrued interest is 4%.

Russian standard - the largest percentage on the card account is offered by MasterCard Platinum. The balance will be charged 14% per annum. Servicing the card per year will cost the holder 10 thousand rubles, but if the amount exceeds 600 thousand rubles. for 5 years, the card is serviced free of charge. For expenses less than 30,000 rubles, the profitability is reduced to 12%. Cashback up to 10%, club discounts - 30% worldwide.

Debit card rating

Bank's name	Card type	Category	Advantages	Maintenance cost per year	Interest
Touch Bank	Debit	MasterCard World	1% on all purchases 3% on purchases of your favorite category	0 - 3,000 rub.	7-8%
Smart card Bank opening	Debit	Visa Classic	1% - the amount of monthly purchases up to 30,000 rubles. 1.5% - the amount of monthly purchases from 30,000 rubles 10% — cashback for promotions	0 — 3,588 rub.	7,5%
Alfa Bank	Debit	MasterCard World	0 – 10% from purchases Max. cashback in month - 2,000 rubles; total purchases per month from RUB 20,000	1200 - 3,588 rub.	0 – 7%
Svyaznoy Club Tinkoff	Debit	MasterCard World	1% — bonuses from purchases 14% — bonuses from purchases from partners	0 — 1188 rub.	5–10%
Maximum income Platinum LokoBank	Debit		0.5% — cashback 5% — cashback in cafes/restaurants from RUB 5,000	0 — 4200 rub.	5–10%
Evolution AK Bars Bank	Debit	Visa Platinum	1.25% cashback on goods/services Specialist. bonuses and discounts for affiliate programs	0 — 948 rub.	4–9%
Platinum Bank VTB 24	Debit	Visa Platinum, MasterCard Platinum,	bonuses from 25 rubles, after 25 rubles	0 — 10200 rub.	8,5%
World Map Platinum	Debit	Visa Platinum	4 miles for every 35 rubles. from all purchases 6,000 RUR welcome miles	0 - 10,200 rub.	0,1–8,5%
Golden	Debit	Visa Gold, MasterCard Gold, World Premium	Bonuses starting from 30 rub.	0 — 4200 rub.	8,5%
Bank in your pocket Gold Russian standard	Debit	Visa Gold, MasterCard Gold	1% — cashback on goods/services 5% — cashback on purchases of clothing and shoes up to 10% - cashback on purchases through affiliate programs	0 — 3000 rub.	up to 8%
Bank in your pocket Russian standard	Debit	Visa Classic, MasterCard Standard, MasterCard Unembossed	1% — cashback on purchases 5% — cashback on purchases of clothes and shoes 10% — cashback on purchases through affiliate programs	0 — 900 rub.	up to 8%
Bank in your pocket Russian standard	Debit	Visa Platinum, MasterCard Platinum	1% cashback on purchases 5% cashback on purchases of clothing and shoes 10% cashback on affiliate programs	0 — 11988 rub.	8%
Onetwotrip Tinkoff Bank	Debit	MasterCard World	1% - bonuses on purchases 7% — bonuses when paying for a hotel 4% — bonuses when paying for air flights	0 — 1188 rub.	4–8%

Many interesting offers were prepared by different banks, but the Top with the maximum interest on the balance included: Tinkoff Bank, VTB, AK Bars Bank

It’s good when the card has cashback and a good interest rate on the balance. The Top debit cards with large cashback include: Russian Standard Bank - up to 10%; LocoBank - 5%; Otkritie Bank - cashback on promotions - 10%.

The most profitable debit cards of 2019: comparison of interest on account balance

Debit card name	Bank	Interest on balance	Cashback when paying for goods/services
Svyaznoy Club Tinkoff	Tinkoff	8-10%	14%
Bank in your pocket Gold Russian standard	Russian standard	8%	to 10%
Bank in your pocket	Russian standard	8%	10%
Onetwotrip Tinkoff Bank	Tinkoff Bank	8%	—
Evolution	AK Bars Bank	8-9%	1,25%

Interest is accrued and paid by the bank monthly or quarterly on the balances remaining in the account after banking transactions. Accrual can be carried out by the bank daily. The rate can be set either as one fixed amount or separately for each month in accordance with the average balance. Amount of monthly or quarterly average remainder calculated by the bank using a special computer program based on:

• The real balance on current accounts at the beginning of each calendar day, the values ​​are summed up and divided by the calendar days of the working month.

• Interest on balances is accrued and paid by the bank in different currencies, depending on the type of current account, in Russian rubles, foreign currency, Euros, US dollars.

• The minimum billing period is a full calendar month.

• The interest received is rounded to the second decimal place and transferred by the bank to the serviced current accounts.

Interest is credited by non-cash payment via bank order:

• on the last calendar day of the month or quarter;

• or on 1 business day following the reporting period.

If the client terminates the contract early and closes the current account, interest on the balance for the last period is not accrued and is not paid by the bank.

Interest is also calculated on minimum balance on the current account (VAT). The conditions for providing this type of banking product provide for a certain minimum balance, on which a fixed interest rate is charged depending on the type of currency. The maximum period is 1 year, after which interest is paid.

What tariffs for accruing interest on current accounts do banks offer?

Depending on the bank’s interest rate policy, different interest rates may be set on current account balances. Let's consider the terms of agreements for cash settlement services and additional agreements of the following banks:

Bank	Bank management. bills (rub.)	Amount of average balances in rubles	Interest rate level, % per annum
Sobinbank		from 1.0 million to 4.999 million rubles.
		from 5.0 million to 14,999 million rubles.
		from 15.0 million to 49.999 million rubles.
		from 50.0 million to 100.0 million rubles.
			Not credited
		from 300,000.00 to 3.0 million rubles.
		from 3.0 million to 10.0 million rubles.
		over 10.0 million rubles.
J&T Bank	No charge	from 30,000,000.00
Just Bank	for free	Maximum level
		Maximum level
Bank Point		Maximum level

The fee for maintaining a current account depends on the selected tariff package, the presence/absence of turnover on the account, and the use of the Client-Bank system. If there is a small balance on the current account, the interest income received may be used to pay for maintenance.

What is the benefit?

Bank clients are given the opportunity to receive additional income:

• It is profitable to use monetary resources that are temporarily free from circulation, without opening deposit accounts;

• Ensure profitability without investing in deposits, interest-bearing and discount bills, the terms of which are strictly limited;

• Receiving income is carried out using a simplified procedure, without additional time;

• There is no need to transfer money anywhere to other accounts or provide documents.

Principle of calculation and tax on interest on current account

For example, if in September 2015 the interest rate was 8% in the first half, and from the 20th it was set at 7%, then the accrual on the average balance of 1,500,000 rubles is carried out as follows:

1,500,000 * 0.08/365 * 19 + 1,500,000 * 0.07/365 * 11=6,246.57+3,164.38=9,410.95 (rubles)

According to the procedure for maintaining tax accounting, %% on balances on current accounts is classified as non-operating income (clause 1 of article 346.15, clause 6 of article 250 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance N03-11-11/131 dated May 19, 2011). The enterprise calculates the profit from the deposit during each tax period in accordance with the applicable scheme (general or simplified) taxation, and taxes are deducted.

Similar requirements apply to tax accounting of private entrepreneurs. Based on clause 6 of Art. 250 of the Tax Code of the Russian Federation, non-operating income includes interest on bank deposits, credits, borrowings, bank accounts, as well as transactions with securities and other obligations. Therefore, when calculating bank interest on balances in the entrepreneur’s current accounts, they are included in the amount of income.

Whether an additional 9.5 thousand rubles are needed monthly for 1.5 million rubles is decided by the owner of the current account, but even taking into account taxation at the general tax rate, when this amount is included in income, a positive balance is obvious.