🇷🇺 Russia
RU / RUS #1
Nomad Score
56.0
Cities
21
Region
G20,
BRICS,
Slavic Countries,
Arctic Circle,
Black Sea Region,
Caspian Region,
Europe,
Europe,
Eastern Europe,
Eurasian Economic Union
Currency
RUB
🇷🇺 RUSSIA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Progressive PIT introduced 2025 replacing previous flat 13%. Non-residents taxed at 30% flat.
Progressive PIT introduced 2025 replacing previous flat 13%. Non-residents taxed at 30% flat.
Top PIT Rate
22.0%
Corporate Tax Rate
25.0%
NDS
20.0%
Capital Gains Tax
15.0%
Taxed at PIT rates. Securities held >5 years may be exempt up to RUB 50m.
Taxed at PIT rates. Securities held >5 years may be exempt up to RUB 50m.
Social Security (Employee)
0.0%
Social Security (Employer)
30.0%
SS Cap (Annual)
RUB 2,759,000
Dividend Withholding
15.0%
Interest Withholding
0.0%
Royalty Withholding
20.0%
Treaty Count
83
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| RUB 0 | RUB 2,400,000 | 13.0% | -- |
| RUB 2,400,000 | RUB 5,000,000 | 15.0% | -- |
| RUB 5,000,000 | RUB 20,000,000 | 18.0% | -- |
| RUB 20,000,000 | RUB 50,000,000 | 20.0% | -- |
| RUB 50,000,000 | and above | 22.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in any 12 consecutive months
Exit Tax
No
CFC Rules
Yes
CFC rules for Russian tax residents owning >25% (or >10% if total Russian ownership >50%)
CFC rules for Russian tax residents owning >25% (or >10% if total Russian ownership >50%)
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 30
📚 SOURCES
-
PwC Russia Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, NDS, social security
🔗 RELATED
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