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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
Tax authority: Federal Tax Service Website

Income tax brackets

Personal income
Personal income brackets
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% --
Local currency: RUB

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
Electronic filing via nalog.gov.ru. Employer withholds PIT. Individuals file a 3-NDFL return by 30 April for income not fully withheld.

Sources

Change history

    • VAT/GST rate 20 22
    • Brackets updated

    2026 refresh — `verified`, `data_year`, `vat_gst_rate` 22, `social_security_cap_annual` 2979000, bracket `data_year`/sources, sources and prose (https://www.nalog.gov.ru/create_business/ip/in_progress/ndfl/year_results/; http://www.kremlin.ru/acts/bank/52640; https://www.consultant.ru/document/cons_doc_LAW_518016/)

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