- VAT/GST rate 20 22
- Income tax brackets updated
2026 refresh: verification date, data year, VAT 22%, annual social security cap RUB 2,979,000, bracket years/sources, sources and notes (nalog.gov.ru; kremlin.ru; consultant.ru)
RU
Russia
Eastern Europe
RUB
RU · RUS · #1 · 21 cities
Nomad score
55/100
Compare
Top income tax
22.0%
Worldwide system
Corporate tax
25.0%
NDS
22.0%
standard rate
Tax residency
183 days
83 tax treaties
Russia tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide taxation for Russian tax residents. Progressive PIT on the main combined tax bases (employment and most other resident income) runs 13%, 15%, 18%, 20% and 22% on annual slices above RUB 2.4 million, 5 million, 20 million and 50 million respectively (effective from 2025 under Federal Law No. 176-FZ). Non-residents are generally taxed at 30% on Russia-source income unless a reduced treaty or special rule applies. Standard corporate profit tax is 25% (raised from 20% in 2025). Value added tax (NDS) is 22% at the standard rate from 1 January 2026 (Federal Law No. 425-FZ); a 10% reduced rate and 0% export rate remain for qualifying supplies.
- Top PIT rate
- 22.0%
- Corporate tax rate
- 25.0%
- NDS
- 22.0%
- 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 2,979,000
- 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
- Federal Tax Service — NDFL year-end rules (accessed Oct 9, 2026) Progressive resident PIT 13–22% on main tax bases; thresholds RUB 2.4m–50m
- Federal Law No. 425-FZ (28 November 2025) (accessed Oct 9, 2026) Standard VAT (NDS) 22% from 1 January 2026 (NK RF art. 164)
- Government Resolution No. 1705 (31 October 2025) (accessed Oct 9, 2026) Unified insurance contribution base cap RUB 2,979,000 for 2026
- TE.DO Tax Flash 2026-1 (accessed Oct 9, 2026) Cross-check VAT 22%, CIT 25%, social contribution cap 2026
- PwC Russia Tax Summary (accessed Mar 23, 2026) Prior Big 4 cross-check; territory URL returned 404 when re-checked 2026-10-09