Russian Federation

Paying Taxes in

Russian Federation

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Pension fund contribution 1 online filing 20.0% gross salaries 22.6
Corporate income tax 1 online filing 130 20.0% taxable profits 8.9
Property tax 1 online filing 2.2% book value of property 4.7
Social security fund contribution 1 online filing 96 2.9% gross salaries 3.3
Accidents tax 0 paid jointly 0.2% to 8.5% gross salaries 2.8
Municipal obligatory medical insurance fund contributions 0 paid jointly 2.0% gross salaries 2.3
Federal obligatory medical insurance fund contributions 0 paid jointly 1.1% gross salaries 1.2
Land tax 1 online filing 0.3%-1.5% cadastral value of the land plot 1
Transport tax 1 various rates engine capacity of vehicles 0.1
Value Added Tax 1 online filing 64 18.0% value added not included
Environmental tax 1 online filing various rate level of pollution (fuel consumption) small amount
Stamp duty 1 various rates type of contract small amount
Totals: 9 290 46.9
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