The headline rates and thresholds foreign businesses ask about most — corporate income tax, VAT, payroll, withholding and the figures that matter when setting up. Indicative only; your adviser confirms what applies to your situation.
Profit tax on Russian-source and worldwide profit of resident companies.
From 2025 (raised from 20%). Split between federal and regional budgets.
Preferential rate for accredited IT companies (2025–2030).
Losses may offset up to 50% of the current-year base; carried forward indefinitely.
Indirect tax on goods and services; standard rate rises in 2026.
From 2026 (raised from 20%).
Certain foods, children’s goods, medicines and printed matter.
Exports and qualifying international transport.
Personal income tax withheld from salary, plus employer social contributions.
15% applies to annual income above ₽5m; progressive brackets up to 22% for high incomes from 2025.
Standard non-resident rate; 13/15% for HQS and certain categories.
Unified employer tariff (pension, medical, social) up to the base threshold, reduced above it.
Tax on income paid to foreign companies; treaties can reduce it.
Treaty rates from 5–10% where the treaty is active and documented.
Often reduced or zero under active treaties.
Treaty relief available with beneficial-ownership documentation.
Status that determines what income is taxed in Russia.
Residency broadly arises at 183+ days in Russia within 12 months.
Progressive scale on worldwide income from 2025.
Undistributed CFC profit above the threshold is taxable for controlling persons.
Figures that matter when establishing and staffing an entity.
Statutory minimum for a limited liability company.
Indicative minimum salary to qualify a Highly Qualified Specialist.
Registration duty; nil for electronic filing with e-signature.
Practical support for international business in Russia.