Taxation in Russia

All tax-related issues within the Russian Federation must comply with the Tax Code of the Russian Federation (parts 1 & 2). They must also comply with any and all related laws enacted on the federal and local levels.

System of taxes and levies in Russia:

1. Federal taxes and levies (set forth by the Russian Tax Code and subject for payment throughout the territory of the Russian Federation):

  • value-added tax;
  • excise-duties;
  • personal income tax;
  • unified social tax;
  • profit tax for enterprises;
  • tax for mineral extraction;
  • tax for water levies, for the use of fauna and levies, for the use of aquatic biological resources;
  • state fee.

2. Regional taxes and levies (laid out by the federal Russian Tax Code and regional tax related laws and subject for payment in the regions):

  • corporate property tax;
  • gambling tax;
  • tax on transportation.

3. Local taxes and dues (laid out by federal Tax Code and municipal tax regulations, subject for payment to the municipal authorities):

  • land tax;
  • personal property tax;
  • sales tax.

4. Insurance contributions to the non-budget funds

  • insurance contributions to the Pension Fund of Russia;
  • insurance contributions to the social security fund of Russian Federation;
  • insurance contributions to the compulsory medical insurance fund.

5. Basic taxes and levies rates:

  • VAT - general rate makes up 18% of the retail price, on some goods and operations - 0%, 10%;  
  • Income tax - general rate 20% of profit;
  • Property tax - 2,2 % of average annual cost of fixed assets, in regard of some real estate objects - 1.5%-2% of cadastral value of objects;
  • Insurance contributions to the non-budget funds - 34% of labour compensation fund;
  • Personal income tax (PIT) - general rate 13% of personal income (including employees).
NEWS
MauerGroup New Stage of Development in Moscow
Audit and consulting group of companies MauerGroup and Human Stem Cells Institute (HSCI), diversified biotech holding company, will fulfill the potential of their capabilities by creating a new structure in Moscow at the end of March 2023 – HSCI Consulting LLC.
03.05.2023


ALL NEWS FOR
Rostov-on-Don
+7 (863) 263-10-56
+7 (863) 263-42-98
Rostov-on-Don, Bolshaya Sadovaya Str., 95
rostov@mauer-group.ru
Moscow
+7 (495) 646-80-76
Moscow, Vernadsky Avenue Str. 96, 2nd entrance, 3rd floor, 330 office
iskchconsult@gmail.com
Saint-Petersburg
+7 (812) 635-75-47
Saint-Petersburg, Roentgen str., 7, lit. A, room 1H, room 418
office@ncauditors.ru
Sitemap © 2008 - 2024 MauerGroup русский english deutsch