BANEPBashneft - privileged shares

Before tax → After tax, CY non-dom

Last 12 months

8.77% → 7.22%

Forward

8.77% → 7.22%

Of every 100 paid out

Withheld at source (روسيا)

15.00%

Cyprus Special Defence Contribution (after credit for foreign tax)

0.00%

Cyprus GeSY health contribution

2.65%

You keep

82.35%

From 2027, if Russian bill 617-9 is enacted (30 % withholding for non-residents): about 5.90%.

• Source country assumed: روسيا (from the issuer’s data). Depositary receipts and companies listed outside their home country may be taxed by that home country.
• Russian dividends: the Russian broker withholds 15 % for a non-resident today (resident rates until it learns your status).
• GeSY 2.65 % applies to dividends and interest of every Cyprus resident, domiciled or not, up to €180,000 of income a year.

Cyprus resident, domiciled: 7.22%

Estimate, not tax advice: published rules as of 2026-10-14 for the profile chosen; your broker’s withholding and your own situation can differ. How we estimate tax