RUSSIAN TAX RATES 2011
For any business looking to set up in a new market, one of the critical deciding factors will be the target country’s tax regime.
The Russian tax system includes federal, regional and local taxes. While federal taxes are payable in all Russian regions, regional and local taxes are applicable to companies registered or doing business in the relevant region and municipality.
Federal taxes and duties are mandatory for payment in the Russian Federation and include: value-added tax (VAT), excises, corporate income tax, individual income tax, fee for the right to use of fauna and water resources, mineral extraction tax, water tax, state duty.
Regional taxes and duties are levied by the relevant legislation of the regions of the Russian Federation and include: corporate property tax, transport tax and tax for gambling business.
Local taxes and duties are levied by the local authorities and include: land tax and individual property tax.
The tax rates for payments in Russia are:
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RUSSIAN TAX RATES 2011
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TAX
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TAX RATE
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TAX BASE
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Main corporate taxes
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Corporate income tax
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0 %-20 %
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Corporate earnings and foreign entities income |
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VAT
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0%, 10%, 18%
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Sales of goods and services |
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Property tax
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2,2 %
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Book value of property |
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Other corporate taxes
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Excises |
Depending on excise goods (see below) |
Manufacturing and sales of excise goods |
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Land tax
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0,3%-1,5%
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Value of the land plot |
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Transport tax
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Various rates |
Engine capacity of vehicles |
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Water tax
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Various rates (rubles/cubic meter) |
Use of water resources
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Accidents tax
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0,2% - 8,5% |
Gross salaries |
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Mineral extraction tax
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0 % - 17,5% |
The cost of extracted mineral resources |
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Social security contributions
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26% -34 %
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Gross salaries |
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Capital gains tax
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Capital gains are treated as ordinary business income and are therefore subject to corporate income tax according to the general rule |
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Withholding taxes
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Dividends
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15% when the recipient is a foreign entity (9% payments to residents) |
Amount of dividends paid
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Interest
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20%
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Amount of interests paid
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Royalties
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20 %
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Amount of royaltiespaid |
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Individual taxes |
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Individual income tax
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13 %
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Earnings of individuals
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Below are the rates of excise from 2011 to 2013.
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RUSSIAN EXCISE TAX RATES 2011-2013
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Types of excise goods
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From 01.01.11 to 31.12.11 inclusive |
From 01.01.12 to 31.12.12 inclusive
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From 01.01.13 to 31.12.13 inclusive
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Ethyl alcohol of all kinds of raw materials (including ethyl alcohol, raw materials of all kinds) |
34 rub. per 1 liter of anhydrous ethanol |
37 rub. per 1 liter of anhydrous ethanol |
40 rub. per 1 liter of anhydrous ethanol |
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Alcohol production with a volume fraction of ethanol over 9% |
231 rub. per 1 liter of anhydrous ethyl alcohol in excise goods |
254 rub. per 1 liter of anhydrous ethyl alcohol in excise goods |
280 rub. per 1 liter of anhydrous ethyl alcohol in excise goods |
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Alcohol production with a volume fraction of ethyl alcohol and 9% included |
190 rub. per 1 liter of anhydrous ethyl alcohol in excise goods |
230 rub. per 1 liter of anhydrous ethyl alcohol in excise goods |
245 rub. per 1 liter of anhydrous ethyl alcohol in excise goods |
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Natural wines (except champagne, sparkling, fizzy, sparkling wine) |
5 rub. for 1 liter |
6 rub. for 1 liter
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7 rub. for 1 liter
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Wine champagne, sparkling, fizzy, fizzy |
18 rub. for 1 liter
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22 rub. for 1 liter
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24 rub. for 1 liter
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Beer with the normative (standardized) content of the volume fraction of ethyl alcohol over 0,5 up to 8,6% inclusive |
10 rub. for 1 liter
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12 rub. for 1 liter
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13 rub. for 1 liter
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Beer with the normative (standardized) content of the volume fraction of ethyl alcohol over 8.6% |
14 rub. for 1 liter
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17 rub. for 1 liter
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21 rub. for 1 liter
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Tobacco pipe, smoking, chewing, sucking, snuff, hookah |
510 rub. per 1 kg
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610 rub. per 1 kg
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650 rub. per 1 kg
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Cigars
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30 rub. apiece
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36 rub. apiece
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39 rub. apiece
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Cigarillos
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435 rub. for 1000 pieces
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530 rub. for 1000 pieces
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565 rub. for 1000 pieces
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Filter cigarettes |
280 rub. for 1000 pieces + 7% of estimated value, calculated on the basis of maximum retail prices, but not less than 360 rub. for 1000 pieces |
360 rub. for 1000 pieces + 7,5% of estimated value, calculated on the basis of maximum retail prices, but not less than 460 rub. for 1000 pieces |
460 rub. for 1000 pieces + 8% of estimated value, calculated on the basis of maximum retail prices, but not less than 590 rub. for 1000 pieces |
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Cigarettes without filter |
250 rub. for 1000 pieces + 7% ofestimatedvalue, calculatedonthebasisofmaximumretailprices, butnotlessthan310 rub. for 1000 pieces
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360 rub. for 1000 pieces + 7,5% ofestimatedvalue, calculatedonthebasisofmaximumretailprices, butnotlessthan460 rub. for 1000 pieces
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460 rub. for 1000 pieces + 8% ofestimatedvalue, calculatedonthebasisofmaximumretailprices, butnotlessthan590 rub. for 1000 pieces
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Cars with engine capacity of more than 67.5 kW (90 hp) And up to 112 kW (150 hp) inclusive |
27 rub. per 0,75 kW (1 hp)
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29 rub. per 0,75 kW (1 hp) |
31 rub. per 0,75 kW (1 hp)
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Carswithenginecapacityofmorethan 112.5 kW (150 hp), motorcycleswithenginecapacityexceeding 112 kW (150 hp)
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260 rub. per 0,75 kW (1 hp) |
285 rub. per 0,75 kW (1 hp)
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302 rub. per 0,75 kW (1 hp)
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Motor oils for diesel and (or) the carburetor (injector) engines |
4681 rub. per 1 ton
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6 072 rub. per 1 ton
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7509 rub. per 1 ton
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Naphtha
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6089 rub. per 1 ton
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7824 per 1 ton
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9617 per 1 ton
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There are countries that have an agreement with Russia to avoid double taxation.
Company «MarkPrior» provides advice in connection with the structuring and implementation of cross-border operations, including advice on optimum tax planning and permanent establishment in Russia.
The above information is for general purposes only and does not purport to constitute legal or professional advice. All above information relates to circumstances prevailing at the date of its original publication and may not have been updates to reflect subsequent developments.
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