diff --git a/src/pages/account-income/ui/AccountIncomePage.module.css b/src/pages/account-income/ui/AccountIncomePage.module.css
index 43d8209..d658516 100644
--- a/src/pages/account-income/ui/AccountIncomePage.module.css
+++ b/src/pages/account-income/ui/AccountIncomePage.module.css
@@ -29,6 +29,123 @@
 	overflow-wrap: anywhere;
 }
 
+.comparison {
+	container-type: inline-size;
+}
+
+.comparisonGrid {
+	display: grid;
+	grid-template-columns: minmax(0, 1fr);
+	gap: var(--mantine-spacing-sm);
+}
+
+.comparisonPanel {
+	min-width: 0;
+	padding: var(--mantine-spacing-md);
+	border-radius: var(--mantine-radius-md);
+	border-top: 3px solid var(--mantine-color-gray-4);
+	background: var(--mantine-color-gray-0);
+}
+
+.comparisonPanel[data-kind="selected"] {
+	border-color: var(--mantine-color-blue-6);
+	background: var(--mantine-color-blue-0);
+}
+
+.comparisonPanel[data-tone="positive"] {
+	border-color: var(--mantine-color-green-8);
+	background: var(--mantine-color-green-0);
+}
+
+.comparisonPanel[data-tone="negative"] {
+	border-color: var(--mantine-color-red-8);
+	background: var(--mantine-color-red-0);
+}
+
+.comparisonLabel,
+.comparisonValues dt {
+	color: var(--mantine-color-gray-7);
+}
+
+.comparisonValues {
+	margin: var(--mantine-spacing-md) 0 0;
+	font-size: var(--mantine-font-size-sm);
+}
+
+.comparisonValues dd {
+	min-width: 0;
+	margin: 0;
+	font-weight: 600;
+	font-variant-numeric: tabular-nums;
+	overflow-wrap: anywhere;
+}
+
+.comparisonTotal {
+	margin-bottom: var(--mantine-spacing-md);
+	padding-bottom: var(--mantine-spacing-md);
+	border-bottom: 1px solid var(--mantine-color-gray-3);
+}
+
+.comparisonTotal dd {
+	margin-top: 4px;
+	font-size: var(--mantine-h2-font-size);
+	line-height: 1.3;
+	font-weight: 700;
+	letter-spacing: -0.025em;
+}
+
+.comparisonValues dd[data-tone="positive"] {
+	color: color-mix(
+		in srgb,
+		var(--mantine-color-green-9) 85%,
+		var(--mantine-color-black)
+	);
+}
+
+.comparisonValues dd[data-tone="negative"] {
+	color: var(--mantine-color-red-9);
+}
+
+.comparisonValues dd[data-tone="neutral"] {
+	color: var(--mantine-color-gray-7);
+}
+
+.comparisonPanel[data-kind="selected"] .comparisonTotal dd {
+	color: var(--mantine-color-blue-8);
+}
+
+.comparisonDetail {
+	display: flex;
+	flex-wrap: wrap;
+	justify-content: space-between;
+	gap: 4px var(--mantine-spacing-xs);
+	margin-top: var(--mantine-spacing-xs);
+}
+
+.comparisonPercent {
+	display: inline-block;
+	margin-left: var(--mantine-spacing-xs);
+	padding: 2px 6px;
+	border-radius: var(--mantine-radius-sm);
+	background: var(--mantine-color-white);
+	font-size: var(--mantine-font-size-xs);
+	font-weight: 600;
+	line-height: 1.5;
+	letter-spacing: normal;
+	vertical-align: middle;
+}
+
+.comparisonNotice {
+	background: var(--mantine-color-gray-0);
+	border-left: 3px solid var(--mantine-color-gray-4);
+}
+
+@container (min-width: 42em) {
+	.comparisonGrid {
+		grid-template-columns: repeat(3, minmax(0, 1fr));
+	}
+}
+
 @media (max-width: 35.999em) {
 	.fields {
 		grid-template-columns: minmax(0, 1fr);
diff --git a/src/pages/account-income/ui/AccountIncomePage.test.tsx b/src/pages/account-income/ui/AccountIncomePage.test.tsx
index 15aa57b..317971e 100644
--- a/src/pages/account-income/ui/AccountIncomePage.test.tsx
+++ b/src/pages/account-income/ui/AccountIncomePage.test.tsx
@@ -368,7 +368,13 @@ describe("AccountIncomePage", () => {
 		const eventsRequest = vi.fn(() => new HttpResponse(null, { status: 503 }));
 		server.use(
 			http.get("*/api/v1/brokerage-accounts/account-1/income-analytics", () =>
-				HttpResponse.json(analytics),
+				HttpResponse.json({
+					...analytics,
+					yearComparison: {
+						period: { from: "2025-08-01", to: "2025-08-27" },
+						totalsByCurrency: [comparison("RUB")],
+					},
+				}),
 			),
 			http.get("*/api/v1/brokerage-accounts/account-1/events", eventsRequest),
 		);
@@ -385,14 +391,50 @@ describe("AccountIncomePage", () => {
 		expect(screen.queryByText("Динамика")).not.toBeInTheDocument();
 		expect(eventsRequest).not.toHaveBeenCalled();
 		expect(screen.getByRole("region", { name: "Выплаты" })).toBeInTheDocument();
+		const selected = screen.getByRole("region", {
+			name: /^1–27 авг\. 2026\sг\.$/,
+		});
 		expect(
-			screen.getByText(
-				"Выбранный период: Купоны 10 ₽ · Дивиденды 2 ₽ · Итого 12 ₽",
+			screen.getByRole("region", { name: /^1–27 авг\. 2025\sг\.$/ }),
+		).toBeInTheDocument();
+		expect(screen.queryByText(/Предыдущий период/)).not.toBeInTheDocument();
+		expect(screen.queryByText("Выбранный период")).not.toBeInTheDocument();
+		expect(screen.queryByText("Сравниваемый период")).not.toBeInTheDocument();
+		expect(
+			screen.getByRole("heading", { name: "Годом ранее", level: 2 }),
+		).toBeInTheDocument();
+		expect(screen.queryByText("Сравнения")).not.toBeInTheDocument();
+		expect(screen.queryByText("RUB", { exact: true })).not.toBeInTheDocument();
+		for (const amount of ["10 ₽", "2 ₽", "12 ₽"]) {
+			expect(within(selected).getByText(amount)).toBeInTheDocument();
+		}
+		const difference = screen.getByRole("region", { name: "Разница" });
+		for (const amount of ["+9 ₽", "+2 ₽", "+11 ₽"]) {
+			expect(within(difference).getByText(amount)).toBeInTheDocument();
+		}
+		expect(within(difference).getByText("+900 %")).toBeInTheDocument();
+		expect(within(difference).getByText("+1 100 %")).toBeInTheDocument();
+		expect(within(difference).queryByText("нет базы")).not.toBeInTheDocument();
+		expect(within(difference).getAllByText(/%$/)).toHaveLength(2);
+		expect(
+			within(difference).getByText("+2 ₽").closest("dd"),
+		).toHaveTextContent(/^\+2 ₽$/);
+	});
+
+	it("shows the unavailable year state without falling back to the previous period", async () => {
+		server.use(
+			http.get("*/api/v1/brokerage-accounts/account-1/income-analytics", () =>
+				HttpResponse.json(analytics),
 			),
+		);
+		renderPage();
+		expect(
+			await screen.findByText("Сравнение с годом ранее недоступно."),
 		).toBeInTheDocument();
 		expect(
-			screen.getByText("Разница: Купоны 9 ₽ · Дивиденды 2 ₽ · Итого 11 ₽"),
-		).toBeInTheDocument();
+			screen.queryByRole("region", { name: "Разница" }),
+		).not.toBeInTheDocument();
+		expect(screen.queryByText(/Предыдущий период/)).not.toBeInTheDocument();
 	});
 
 	it("shows a recoverable realized error", async () => {
@@ -411,6 +453,63 @@ describe("AccountIncomePage", () => {
 	});
 });
 
+describe("income comparison display", () => {
+	it.each([
+		["25", "100", "+25 %"],
+		["-25", "100", "-25 %"],
+		["0", "100", "0 %"],
+		["-0.000", "100", "0 %"],
+		["0.0001", "100", "0 %"],
+		["1", "3", "+33,3 %"],
+		["0.01", "0.04", "+25 %"],
+		["123456789012345678.123456789", "123456789012345678.123456789", "+100 %"],
+		["10", "0", null],
+		["0", "0", null],
+		["10", "-0.00", null],
+		["10", "-100", null],
+		["9".repeat(400), "1", null],
+		["1", "9".repeat(400), null],
+	])("formats change %s against base %s", (difference, base, expected) => {
+		const value = comparison("RUB");
+		value.difference.coupon = money("RUB", difference);
+		value.compared.coupon = money("RUB", base);
+		const display = toIncomeDisplayModel({
+			...analytics,
+			yearComparison: {
+				period: { from: "2025-08-01", to: "2025-08-27" },
+				totalsByCurrency: [value],
+			},
+		});
+		const result = display?.comparison?.values[0];
+		expect(result?.percentages.coupon?.replaceAll("\u00a0", " ") ?? null).toBe(
+			expected,
+		);
+		expect(result?.difference.coupon.value).toBe(difference);
+		expect(result?.compared.coupon.value).toBe(base);
+	});
+
+	it("formats calendar ranges across years and preserves separate currencies", () => {
+		const display = toIncomeDisplayModel({
+			...analytics,
+			period: { from: "2025-12-01", to: "2026-01-09" },
+			yearComparison: {
+				period: { from: "2024-12-01", to: "2025-01-09" },
+				totalsByCurrency: [comparison("RUB"), comparison("USD")],
+			},
+		});
+		expect(display?.comparison?.selectedPeriod.replaceAll(/\s/g, " ")).toBe(
+			"1 дек. 2025 г. – 9 янв. 2026 г.",
+		);
+		expect(display?.comparison?.comparedPeriod.replaceAll(/\s/g, " ")).toBe(
+			"1 дек. 2024 г. – 9 янв. 2025 г.",
+		);
+		expect(display?.comparison?.values.map((value) => value.currency)).toEqual([
+			"RUB",
+			"USD",
+		]);
+	});
+});
+
 const LocationProbe: FC = () => {
 	const location = useLocation();
 	const navigate = useNavigate();
diff --git a/src/pages/account-income/ui/AccountIncomePage.vm.ts b/src/pages/account-income/ui/AccountIncomePage.vm.ts
index b5e3c6b..ba0814b 100644
--- a/src/pages/account-income/ui/AccountIncomePage.vm.ts
+++ b/src/pages/account-income/ui/AccountIncomePage.vm.ts
@@ -11,6 +11,15 @@ type IncomeForm = IncomePeriod;
 
 type IncomeDisplayModel = {
 	entries: { key: string; operation: IncomeAnalytics["entries"][number] }[];
+	comparison: {
+		selectedPeriod: string;
+		comparedPeriod: string;
+		values: (NonNullable<
+			IncomeAnalytics["yearComparison"]
+		>["totalsByCurrency"][number] & {
+			percentages: Record<"total" | "coupon" | "dividend", string | null>;
+		})[];
+	} | null;
 };
 
 type AccountIncomePageViewModel =
@@ -209,7 +218,60 @@ function toIncomeDisplayModel(
 		if (instrument.includedCount !== instrument.receiptCount) return null;
 	}
 
-	return { entries };
+	return {
+		entries,
+		comparison: analytics.yearComparison
+			? {
+					selectedPeriod: formatComparisonPeriod(analytics.period),
+					comparedPeriod: formatComparisonPeriod(
+						analytics.yearComparison.period,
+					),
+					values: analytics.yearComparison.totalsByCurrency.map((value) => ({
+						...value,
+						percentages: {
+							total: formatIncomeChange(
+								value.difference.total.value,
+								value.compared.total.value,
+							),
+							coupon: formatIncomeChange(
+								value.difference.coupon.value,
+								value.compared.coupon.value,
+							),
+							dividend: formatIncomeChange(
+								value.difference.dividend.value,
+								value.compared.dividend.value,
+							),
+						},
+					})),
+				}
+			: null,
+	};
+}
+
+function formatComparisonPeriod(period: IncomePeriod): string {
+	return new Intl.DateTimeFormat("ru-RU", {
+		dateStyle: "medium",
+		timeZone: "UTC",
+	}).formatRange(
+		new Date(`${period.from}T00:00:00Z`),
+		new Date(`${period.to}T00:00:00Z`),
+	);
+}
+
+function formatIncomeChange(
+	difference: string,
+	compared: string,
+): string | null {
+	// Display-only ratio; server-provided Money values remain exact decimal strings.
+	const base = Number(compared);
+	if (!Number.isFinite(base) || base <= 0) return null;
+	const ratio = Number(difference) / base;
+	if (!Number.isFinite(ratio)) return null;
+	return new Intl.NumberFormat("ru-RU", {
+		style: "percent",
+		maximumFractionDigits: 1,
+		signDisplay: "exceptZero",
+	}).format(ratio);
 }
 
 function moscowDate(value: Date): string {
@@ -227,6 +289,7 @@ function moscowDate(value: Date): string {
 export {
 	type AccountIncomePageViewModel,
 	formatDraftDate,
+	type IncomeDisplayModel,
 	type IncomeForm,
 	isDate,
 	moscowDate,
diff --git a/src/pages/account-income/ui/components/AccountIncomePageLoaded.view.tsx b/src/pages/account-income/ui/components/AccountIncomePageLoaded.view.tsx
index 37ec50a..0be4570 100644
--- a/src/pages/account-income/ui/components/AccountIncomePageLoaded.view.tsx
+++ b/src/pages/account-income/ui/components/AccountIncomePageLoaded.view.tsx
@@ -67,7 +67,7 @@ const AccountIncomePageLoaded: FC<LoadedProps> = (props) => {
 				/>
 			)}
 			<Alert color="blue">{t("income.taxBoundary")}</Alert>
-			<IncomeComparisons analytics={analytics} />
+			<IncomeComparisons comparison={display.comparison} />
 			<IncomePayments entries={display.entries} />
 		</Stack>
 	);
diff --git a/src/pages/account-income/ui/components/IncomeComparisons.view.tsx b/src/pages/account-income/ui/components/IncomeComparisons.view.tsx
index 9824ad6..a44473e 100644
--- a/src/pages/account-income/ui/components/IncomeComparisons.view.tsx
+++ b/src/pages/account-income/ui/components/IncomeComparisons.view.tsx
@@ -1,37 +1,32 @@
 import { Paper, Stack, Text, Title } from "@mantine/core";
 import type { FC } from "react";
 import { useTranslation } from "react-i18next";
-import type { IncomeAnalytics } from "@/entities/income";
 import { formatMoney } from "@/shared/lib";
+import classes from "../AccountIncomePage.module.css";
+import type { IncomeDisplayModel } from "../AccountIncomePage.vm";
 
-type IncomeComparisonsProps = { analytics: IncomeAnalytics };
-type ComparisonProps = {
-	title: string;
-	values: IncomeAnalytics["previous"]["totalsByCurrency"];
+type IncomeComparisonsProps = { comparison: IncomeDisplayModel["comparison"] };
+type ComparisonProps = NonNullable<IncomeDisplayModel["comparison"]>;
+type ComparisonValuesProps = {
+	kind: "selected" | "compared" | "difference";
+	label: string;
+	values: ComparisonProps["values"][number]["selected"];
+	percentages?: ComparisonProps["values"][number]["percentages"];
 };
 
 const IncomeComparisons: FC<IncomeComparisonsProps> = (props) => {
 	const { t } = useTranslation();
 	return (
 		<Stack>
-			<Title order={2}>{t("income.comparisons")}</Title>
-			<Comparison
-				title={t("income.previous", {
-					from: props.analytics.previous.period.from,
-					to: props.analytics.previous.period.to,
-				})}
-				values={props.analytics.previous.totalsByCurrency}
-			/>
-			{props.analytics.yearComparison ? (
-				<Comparison
-					title={t("income.yearAgo", {
-						from: props.analytics.yearComparison.period.from,
-						to: props.analytics.yearComparison.period.to,
-					})}
-					values={props.analytics.yearComparison.totalsByCurrency}
-				/>
+			<Title order={2}>{t("income.yearAgo")}</Title>
+			{props.comparison ? (
+				<Comparison {...props.comparison} />
 			) : (
-				<Text c="dimmed">{t("income.yearUnavailable")}</Text>
+				<Paper p="sm" radius="md" className={classes.comparisonNotice}>
+					<Text size="sm" c="gray.7">
+						{t("income.yearUnavailable")}
+					</Text>
+				</Paper>
 			)}
 		</Stack>
 	);
@@ -40,33 +35,101 @@ const IncomeComparisons: FC<IncomeComparisonsProps> = (props) => {
 const Comparison: FC<ComparisonProps> = (props) => {
 	const { t } = useTranslation();
 	return (
-		<Paper p="sm" radius="md" withBorder>
-			<Text fw={700}>{props.title}</Text>
-			{props.values.map((value) => (
-				<Stack gap={2} key={value.currency}>
-					<Text size="sm">{value.currency}</Text>
-					<Text size="sm">
-						{t("income.selected")}: {t("income.coupon")}{" "}
-						{formatMoney(value.selected.coupon)} · {t("income.dividend")}{" "}
-						{formatMoney(value.selected.dividend)} · {t("income.total")}{" "}
-						{formatMoney(value.selected.total)}
+		<section aria-label={t("income.yearAgo")} className={classes.comparison}>
+			<Stack gap="md">
+				{props.values.map((value) => (
+					<Stack
+						gap="xs"
+						key={value.currency}
+						role="group"
+						aria-label={value.currency}
+					>
+						<div className={classes.comparisonGrid}>
+							<ComparisonValues
+								kind="selected"
+								label={props.selectedPeriod}
+								values={value.selected}
+							/>
+							<ComparisonValues
+								kind="compared"
+								label={props.comparedPeriod}
+								values={value.compared}
+							/>
+							<ComparisonValues
+								kind="difference"
+								label={t("income.difference")}
+								values={value.difference}
+								percentages={value.percentages}
+							/>
+						</div>
+					</Stack>
+				))}
+				{props.values.length === 0 ? (
+					<Text size="sm" c="gray.7">
+						{t("income.comparisonEmpty")}
 					</Text>
-					<Text size="sm">
-						{t("income.compared")}: {t("income.coupon")}{" "}
-						{formatMoney(value.compared.coupon)} · {t("income.dividend")}{" "}
-						{formatMoney(value.compared.dividend)} · {t("income.total")}{" "}
-						{formatMoney(value.compared.total)}
-					</Text>
-					<Text size="sm">
-						{t("income.difference")}: {t("income.coupon")}{" "}
-						{formatMoney(value.difference.coupon)} · {t("income.dividend")}{" "}
-						{formatMoney(value.difference.dividend)} · {t("income.total")}{" "}
-						{formatMoney(value.difference.total)}
-					</Text>
-				</Stack>
-			))}
-		</Paper>
+				) : null}
+			</Stack>
+		</section>
 	);
 };
 
+const ComparisonValues: FC<ComparisonValuesProps> = (props) => {
+	const { t } = useTranslation();
+	return (
+		<section
+			aria-label={props.label}
+			className={classes.comparisonPanel}
+			data-kind={props.kind}
+			data-tone={
+				props.kind === "difference"
+					? differenceTone(props.values.total.value)
+					: undefined
+			}
+		>
+			<Text size="sm" fw={600} className={classes.comparisonLabel}>
+				{props.label}
+			</Text>
+			<dl className={classes.comparisonValues}>
+				{(["total", "coupon", "dividend"] as const).map((key) => {
+					const money = props.values[key];
+					const percentage = props.percentages?.[key];
+					const tone =
+						props.kind === "difference"
+							? differenceTone(money.value)
+							: undefined;
+					return (
+						<div
+							key={key}
+							className={
+								key === "total"
+									? classes.comparisonTotal
+									: classes.comparisonDetail
+							}
+						>
+							<dt>{t(`income.${key}`)}</dt>
+							<dd data-tone={tone}>
+								<span>
+									{tone === "positive" ? "+" : ""}
+									{formatMoney(money)}
+								</span>
+								{percentage ? (
+									<span className={classes.comparisonPercent}>
+										{percentage}
+									</span>
+								) : null}
+							</dd>
+						</div>
+					);
+				})}
+			</dl>
+		</section>
+	);
+};
+
+function differenceTone(value: string): "positive" | "negative" | "neutral" {
+	if (!/[1-9]/.test(value)) return "neutral";
+	return value.startsWith("-") ? "negative" : "positive";
+}
+
 export { IncomeComparisons };
diff --git a/src/shared/i18n/locales/ru.ts b/src/shared/i18n/locales/ru.ts
index 603be39..8aecdf1 100644
--- a/src/shared/i18n/locales/ru.ts
+++ b/src/shared/i18n/locales/ru.ts
@@ -168,12 +168,9 @@ const ru = {
 			coupon: "Купоны",
 			dividend: "Дивиденды",
 			taxBoundary: "Налоговые операции не включены в этот результат.",
-			comparisons: "Сравнения",
-			previous: "Предыдущий период: {{from}} — {{to}}",
-			yearAgo: "Годом ранее: {{from}} — {{to}}",
+			comparisonEmpty: "За эти периоды купоны и дивиденды не найдены.",
+			yearAgo: "Годом ранее",
 			yearUnavailable: "Сравнение с годом ранее недоступно.",
-			selected: "Выбранный период",
-			compared: "Сравниваемый период",
 			difference: "Разница",
 			total: "Итого",
 			payments: "Выплаты",