{"slug":"us-dividend-tax-for-russian-investors","qid":"by_year","label":"by_year","post_title":"us-dividend-tax-for-russian-investors","post_url":"/blog/lang/ru/us-dividend-tax-for-russian-investors#q-by_year","columns":["year","gross_usd","withheld_usd","net_usd"],"rows":[{"year":2021,"gross_usd":6.83,"withheld_usd":2.05,"net_usd":4.78},{"year":2022,"gross_usd":7.29,"withheld_usd":2.19,"net_usd":5.1},{"year":2023,"gross_usd":7.79,"withheld_usd":2.34,"net_usd":5.45},{"year":2024,"gross_usd":8.35,"withheld_usd":2.5,"net_usd":5.84},{"year":2025,"gross_usd":8.91,"withheld_usd":2.67,"net_usd":6.24}],"shape":"ranking","sql":"SELECT\n    toYear(ex_dividend_date)             AS year,\n    round(toFloat64(sum(amt)), 2)        AS gross_usd,\n    round(toFloat64(sum(amt)) * 0.30, 2) AS withheld_usd,\n    round(toFloat64(sum(amt)) * 0.70, 2) AS net_usd\nFROM\n(\n    SELECT\n        ticker,\n        ex_dividend_date,\n        max(cash_amount) AS amt\n    FROM global_markets.stocks_dividends\n    WHERE ticker IN ('AAPL', 'CAT', 'KO')\n      AND currency = 'USD'\n      AND cash_amount > 0\n      AND ex_dividend_date >= '2021-01-01'\n      AND ex_dividend_date <  toStartOfYear(today())\n    GROUP BY ticker, ex_dividend_date\n)\nGROUP BY year\nHAVING count() >= 10\nORDER BY year","computed_at":"2026-10-09T16:11:29.897783+00:00","elapsed":0.077285326}