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Legislation on taxes and charges is based upon the Tax Code. The Federal Tax Service has responsibility for tax administration.
You should hire qualified finance specialists to ensure you comply with the rules. You need to keep accounts meeting:
International Accounting Standards (IAS) (if required)
Russian accounting standards, which are moving towards the
8.1 Special Economic Zones (SEZ)
There are 28 SEZ which grant certain tax, customs and other concessions to residents.
More information is available on the SEZ from the Ministry of Economic Development.
8.2 Value Added Tax (VAT)
VAT is applied at a standard rate of 18%. A preferential VAT rate of 10% is applied to:
medical goods
books and periodicals
food products
children’s garments
There is an import VAT exemption for ‘technological equipment that has no equivalent produced in Russia’ according to a government approved list. The listed equipment generally also qualifies for a 0% rate of customs import duty.
8.3 Corporate taxes
Profits are taxed at a maximum of 20% on net income.
Payments by employers to the Russian Pension Fund, Social Insurance Fund and Medical Insurance Funds amount to 30% of total payroll.
8.4 Income tax
Personal income tax is paid at a flat rate of 13%. You are considered a Russian tax resident if you live in Russia for over half a year in 12 consecutive months.
Non-residents are also subject to personal income taxation on Russia generated income.
8.5 Customs
The Federal Customs Service regulates all goods imported into Russia. Customs duty can be calculated and paid in:
percentage of customs value of goods imported
specific value, charged for one piece of the relevant goods category
combined volume, a combination of the above
Import customs duties are collected based on the classification code and the country of origin of the goods being imported. In the majority of cases, they are 5%, 10% and 15%. Certain goods are exempt from import customs duties.
The import of certain goods require a licence.
You can find more about import tariffs in the Market Access Database.
9. Entry requirements
All visitors must have a valid passport and visa. Russia has a strict visa regime.
You can find out more about visa requirements on the Russian embassy’s website.
Read the Living in Russia guide before you go to work in Russia.
9.1 Travel advice
If you’re travelling to Russia for business, check the FCO travel advice beforehand.
10. Contacts
Contact the Department for International Trade (DIT) team in Russia for more information and advice on opportunities for doing business in Russia.