Top income tax
22.0%
Worldwide system
Corporate tax
25.0%
NDS
20.0%
standard rate
Tax residency
183 days
83 tax treaties
Russia tax profile
Data year: 2025
- Tax system
- Worldwide 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.
- Social security (employee)
- 0.0%
- Social security (employer)
- 30.0%
- Social security cap (annual)
- RUB 2,759,000
- Dividend withholding
- 15.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 20.0%
- Treaty count
- 83
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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 flags
Participation Exemption
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%)
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