{"id":2077,"date":"2026-07-24T16:14:18","date_gmt":"2026-07-24T16:14:18","guid":{"rendered":"https:\/\/strandtaxcorp.com\/%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b8%d0%bd%d0%b2%d0%b5%d1%81%d1%82%d0%b8%d1%86%d0%b8%d0%be%d0%bd%d0%bd%d0%be%d0%b3%d0%be-%d0%b4%d0%be%d1%85\/"},"modified":"2026-07-24T16:14:19","modified_gmt":"2026-07-24T16:14:19","slug":"%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b8%d0%bd%d0%b2%d0%b5%d1%81%d1%82%d0%b8%d1%86%d0%b8%d0%be%d0%bd%d0%bd%d0%be%d0%b3%d0%be-%d0%b4%d0%be%d1%85","status":"publish","type":"page","link":"https:\/\/strandtaxcorp.com\/ru\/%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b8%d0%bd%d0%b2%d0%b5%d1%81%d1%82%d0%b8%d1%86%d0%b8%d0%be%d0%bd%d0%bd%d0%be%d0%b3%d0%be-%d0%b4%d0%be%d1%85\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<div class=\"_3VJt4n\">\n<h2 class=\"_3P4ktl zeCuXk _28z5Fp _1My7YX\" data-currency=\"Text\">\u0421\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0439 \u043f\u0440\u0438\u0440\u043e\u0441\u0442 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0432 \u0421\u0428\u0410 \u0432 2026 \u0433\u043e\u0434\u0443<\/h2>\n<\/div>\n<div class=\"_3VJt4n\">\n<div>\n<div>\n<div class=\"_1cuN9-\">\n<div class=\"_2pPuG4\">\n<div>\n<table class=\"_2IadDu mKU3h6\" tabindex=\"0\" aria-label=\"Table 13882\">\n<thead>\n<tr class=\"_12EOjr\">\n<th class=\"_1jMSHL\" scope=\"col\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\" style=\"text-align: left;\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430<\/p>\n<\/div>\n<\/div>\n<\/th>\n<th class=\"_1jMSHL\" scope=\"col\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\" style=\"text-align: left;\">\u0414\u0438\u0430\u043f\u0430\u0437\u043e\u043d \u0434\u043e\u0445\u043e\u0434\u0430, \u043a \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0441\u0442\u0430\u0432\u043a\u0430, \u043e\u0434\u0438\u043d\u043e\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438<\/p>\n<\/div>\n<\/div>\n<\/th>\n<th class=\"_1jMSHL\" scope=\"col\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\" style=\"text-align: left;\">\u0414\u0438\u0430\u043f\u0430\u0437\u043e\u043d \u0434\u043e\u0445\u043e\u0434\u0430, \u043a \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0441\u0442\u0430\u0432\u043a\u0430, \u0433\u043b\u0430\u0432\u0430 \u0441\u0435\u043c\u044c\u0438<\/p>\n<\/div>\n<\/div>\n<\/th>\n<th class=\"_1jMSHL\" scope=\"col\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\" style=\"text-align: left;\">\u0414\u0438\u0430\u043f\u0430\u0437\u043e\u043d \u0434\u043e\u0445\u043e\u0434\u0430, \u043a \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0441\u0442\u0430\u0432\u043a\u0430, \u0441\u0443\u043f\u0440\u0443\u0433\u0438, \u043f\u043e\u0434\u0430\u044e\u0449\u0438\u0435 \u0441\u043e\u0432\u043c\u0435\u0441\u0442\u043d\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e, \u0438 \u043f\u0435\u0440\u0435\u0436\u0438\u0432\u0448\u0438\u0435 \u0441\u0443\u043f\u0440\u0443\u0433\u0438<\/p>\n<\/div>\n<\/div>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"_3JPvLN\">\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">0%<\/p>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">$0\u2013$49,450<\/p>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"_1ieTZs\">$0\u2013$66,200<\/td>\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">$0\u2013$98,900<\/p>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"_3JPvLN\">\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">15%<\/p>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">$49,451\u2013$545,500<\/p>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">$66,201\u2013$579,600<\/p>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">$98,901\u2013$613,700<\/p>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"_3JPvLN\">\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">20%<\/p>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">$545,501+<\/p>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">$579,601+<\/p>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"_1ieTZs\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\">\n<p class=\"_28z5Fp _3-to_p\">$613,701+<\/p>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"_3JPvLN\">\n<td class=\"_1ieTZs\" colspan=\"4\">\n<div class=\"_3wlVa6 _2247K8 _3eCw6n\">\n<div class=\"_3wlVa6 _2247K8\"><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-schedule-b-form-1040\">\u041f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u0438 \u043e\u0431\u044b\u0447\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b<\/a> \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u043e\u0431\u044b\u0447\u043d\u044b\u043c \u0441\u0442\u0430\u0432\u043a\u0430\u043c \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/publications\/p550#en_US_2019_publink100010075\">\u041a\u0432\u0430\u043b\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b<\/a> \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u043c \u0441\u0442\u0430\u0432\u043a\u0430\u043c:<\/p>\n<ul>\n<li>0% \u2014 \u043d\u0430 \u0441\u0443\u043c\u043c\u0443, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0432 \u043f\u0440\u043e\u0442\u0438\u0432\u043d\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u043b\u0430\u0441\u044c \u0431\u044b \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 10% \u0438\u043b\u0438 15%;<\/li>\n<li>15% \u2014 \u043d\u0430 \u0441\u0443\u043c\u043c\u0443, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0432 \u043f\u0440\u043e\u0442\u0438\u0432\u043d\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u043b\u0430\u0441\u044c \u0431\u044b \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0430\u043c \u0432\u044b\u0448\u0435 15%, \u043d\u043e \u043d\u0438\u0436\u0435 37%;<\/li>\n<li>20% \u2014 \u043d\u0430 \u0441\u0443\u043c\u043c\u0443, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0432 \u043f\u0440\u043e\u0442\u0438\u0432\u043d\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u043b\u0430\u0441\u044c \u0431\u044b \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 37%.<\/li>\n<\/ul>\n<div class=\"_3VJt4n\"><\/div>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/individuals\/net-investment-income-tax\">\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0447\u0438\u0441\u0442\u044b\u0439 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 (Net Investment Income Tax)<\/a> \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 3.8% \u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u043a \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u043c \u0434\u043e\u0445\u043e\u0434\u0430\u043c, \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u0430\u043c, \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0443 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430, \u0434\u043e\u0445\u043e\u0434\u0430\u043c \u043e\u0442 \u0430\u0440\u0435\u043d\u0434\u044b \u0438 \u0440\u043e\u044f\u043b\u0442\u0438. \u041d\u0430\u043b\u043e\u0433 \u0432\u0437\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432, \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0449\u0438\u0445 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u043f\u043e\u0440\u043e\u0433\u043e\u0432\u044b\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u044f:<\/p>\n<p>\u0421\u0443\u043f\u0440\u0443\u0433\u0438, \u043f\u043e\u0434\u0430\u044e\u0449\u0438\u0435 \u0441\u043e\u0432\u043c\u0435\u0441\u0442\u043d\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u2014 $250,000,<br \/>\n\u0421\u0443\u043f\u0440\u0443\u0433\u0438, \u043f\u043e\u0434\u0430\u044e\u0449\u0438\u0435 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u2014 $125,000,<br \/>\n\u041e\u0434\u0438\u043d\u043e\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u0438\u043b\u0438 \u0433\u043b\u0430\u0432\u044b \u0441\u0435\u043c\u044c\u0438 \u2014 $200,000,<br \/>\n\u0421\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0439 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c \u0432\u0434\u043e\u0432\u0435\u0446 (\u0432\u0434\u043e\u0432\u0430) \u0441 \u0440\u0435\u0431\u0435\u043d\u043a\u043e\u043c \u2014 $250,000.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] \u0421\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0439 \u043f\u0440\u0438\u0440\u043e\u0441\u0442 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0432 \u0421\u0428\u0410 \u0432 2026 \u0433\u043e\u0434\u0443 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u0414\u0438\u0430\u043f\u0430\u0437\u043e\u043d \u0434\u043e\u0445\u043e\u0434\u0430, \u043a \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0441\u0442\u0430\u0432\u043a\u0430, \u043e\u0434\u0438\u043d\u043e\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u0414\u0438\u0430\u043f\u0430\u0437\u043e\u043d \u0434\u043e\u0445\u043e\u0434\u0430, \u043a \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0441\u0442\u0430\u0432\u043a\u0430, \u0433\u043b\u0430\u0432\u0430 \u0441\u0435\u043c\u044c\u0438 \u0414\u0438\u0430\u043f\u0430\u0437\u043e\u043d \u0434\u043e\u0445\u043e\u0434\u0430, \u043a \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0441\u0442\u0430\u0432\u043a\u0430, \u0441\u0443\u043f\u0440\u0443\u0433\u0438, \u043f\u043e\u0434\u0430\u044e\u0449\u0438\u0435 \u0441\u043e\u0432\u043c\u0435\u0441\u0442\u043d\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e, \u0438 \u043f\u0435\u0440\u0435\u0436\u0438\u0432\u0448\u0438\u0435 \u0441\u0443\u043f\u0440\u0443\u0433\u0438 0% $0\u2013$49,450 $0\u2013$66,200 $0\u2013$98,900 15% $49,451\u2013$545,500 $66,201\u2013$579,600 $98,901\u2013$613,700 20% $545,501+ $579,601+ $613,701+ 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