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Reference · 2026

The cost of doing business in Russia

What a foreign-owned business actually spends to set up and operate in Russia — broken into the four cost centres that matter, with the statutory figures that drive each. Use the calculators to estimate your own numbers.

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01

Company formation

Statutory figures
State registration duty ₽4,000

Nil for electronic filing with e-signature

Minimum charter capital ₽10,000

Deposited to the company — not a fee

What drives your total
Document notarisation, translation & legalisation
Legal address
Remote-setup coordination
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02

Taxes on operating

Statutory figures
Corporate income tax 25%

Standard rate from 2025; 5% for accredited IT to 2030

VAT 22%

Standard from 2026; 10% / 0% categories exist

What drives your total
Revenue and margin
Sector reliefs (IT, SEZ/SPIC)
Recoverable input & import VAT
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03

Employing people

Statutory figures
Employer social contributions ~30%

On top of gross, reduced above the base; lower for accredited IT

NDFL (withheld) 13–22%

13/15% for HQS from day one; 30% ordinary non-resident

What drives your total
Headcount and salary levels
HQS permits for foreign staff
IT contribution relief
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04

Cross-border & repatriation

Statutory figures
Dividend withholding 15%

5–10% under an active treaty, if documented

Interest / royalties WHT 20%

Reduced or nil under active treaties

What drives your total
Parent jurisdiction & treaty status
Beneficial-ownership documentation
Currency-control compliance
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Figures shown are statutory rates and thresholds, indicative for 2026, not a quote. This page is general information, not tax advice — we confirm the numbers for your situation.
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3-NDFL tax return in Russia: complete guide for foreign individualsAccounting Outsourcing in Russia: PracticalAccounting in Russia: RAS rules and mandatory reporting for foreign companies All articles →
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