Value Added Tax (VAT) for common taxation system

• base tax rate - 20%
• VAT rate for the sale of food, children's and health products - 10%
• VAT rate for export of goods - 0%

Income Tax (for corporations)

• base tax rate for - 20%
• other rules for taxation of profits of organizations (and their branches) of the foreign states can be established in accordance with the international agreement of the Russian Federation with the relevant foreign state on avoidance of double taxation

Simplified taxation system (STS) for small business

• 6% of the total gross income
• 15% from the difference between income and expenses, but not less than 1% of the total revenue

• they have less than 100 employees
• their annual sales within a year are less than 150,000,000 Rubles (approximately 2,000,000 Euro according to the current exchange rate)
• amount of shares owned by other legal entities in their authorized capital is less than 25%
• the cost of fixed assets is less than 150,000,000 Rubles
• they have no branches and representative offices in other Russian cities

Personal Income Tax

• for individuals who are tax residents of Russia * - 13%
• for individuals who are non-residents of Russia - 30%
• special tax benefits for investments in stocks

Payments from wages to the Pension, Social insurance and Medical funds

• if wage is less than 1,115,000 Rubles (approximately 15,800 Euro according to the current exchange ratio) in a year - 30% from the wage
• if wage is more than 1,115,000 Rubles in a year - 15.1% from the wage
• From 0.2% up to 8.5% from the wage to the Insurance Fund against accidents

Property tax (real estate)

• tax rate for corporations - to 2.2%
• tax rate for individuals - from 0.1% to 2% 

Tax on dividends 

• tax rate for Russian companies and individuals who are tax residents of Russia - 13%
• tax rate for foreign companies and individuals who are non-residents of Russia - 15%