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).
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