Russian Federation

Ease of Doing Business in

Russian Federation

This page summarizes Doing Business 2013 data for the Russian Federation. The first table lists the overall "Ease of Doing Business" rank (out of 185 economies) and the rankings by each topic. It also lists the economy's distance to frontier (DTF)** measure. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

Region Eastern Europe & Central Asia
Income Category Upper middle income
Population 141,930,000
GNI Per Capita (US$) 10,400
Doing Business 2013 Rank Doing Business 2012 Rank Change in Rank
112 118 down 6

Doing Business 2013 DTF** (% points) Doing Business 2012 DTF** (% points) Improvement in DTF** (% points)
58.7 57.7 down 1.0
Topic Rankings DB 2013 Rank DB 2012 Rank Change in Rank
Starting a Business 101 105 up 4
Dealing with Construction Permits 178 180 up 2
Getting Electricity 184 184 No change
Registering Property 46 45 up -1
Getting Credit 104 97 up -7
Protecting Investors 117 114 up -3
Paying Taxes 64 94 up 30
Trading Across Borders 162 161 up -1
Enforcing Contracts 11 12 up 1
Resolving Insolvency 53 61 up 8

Economy Profile

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Subnational Data


Paying Taxes

Info

This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

DB 2013 Rank 64 DB 2012 Rank 94 Change in Rank up30
DB 2013 DTF** (% points) 73.9 DB 2012 DTF** (% points) 72.7 Improvement in DTF** (% points) up1.2
Indicator Russian Federation Eastern Europe & Central Asia OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

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Payments (number per year)
7 28 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

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Time (hours per year)
177 260 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

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Profit tax (%)
7.1 9.1 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

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Labor tax and contributions (%)
41.2 22.1 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

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Other taxes (%)
5.8 9.3 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

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Total tax rate (% profit)
54.1 40.5 42.7
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 26% gross salaries 29.3
Corporate income tax 1 online filing 60 20% taxable profit 7.1
Property tax 1 online filing 2% book value of property 4.7
Federal obligatory medical insurance fund contributions 0 paid jointly 3% gross salaries 3.5
Social security insurance 1 online filing 76 3% value added 3.3
Accident risk fund 0 paid jointly 3% gross salaries 2.8
Municipal obligatory medical insurance fund contributions 0 paid jointly 2% gross salaries 2.3
Land tax 1 online filing 0.3%-1.5% cadastral value of the land plot 1
Transport tax 1 online filing various rates engine capacity of vehicles 0.1
Value Added Tax 1 online filing 41 18% value added 0 not included
Totals: 7 177 54.1

** The distance to frontier (DTF) measure shows the distance of each economy to the "frontier," which represents the highest performance observed on each of the indicators across all economies included in Doing Business since each indicator was included in Doing Business. An economy’s distance to frontier is indicated on a scale from 0 to 100, where 0 represents the lowest performance and 100 the frontier. Read more...

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