Russian Federation

Overview

Last reviewed - 22 September 2020

Russia is the largest country in the world by territory, covering more than a ninth of the Earth's land area. Russia's capital is Moscow. The official language is Russian, and the currency is the ruble (RUB).

PwC Russia provides audit and assurance, consulting, corporate training, deals, forensic services, human resources, legal services, and tax services. The firm supports clients with the local knowledge and skills of its people and with access to a broad range of other professionals across the PwC global network of firms.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)

20

Corporate income tax (CIT) due dates
CIT return due date

28 March

CIT final payment due date

28 March

CIT estimated payment due dates

Monthly or quarterly instalment.

Personal income tax (PIT) rates
Headline PIT rate (%)

Residents: 13;

Non-residents: 30

Personal income tax (PIT) due dates
PIT return due date

30 April. For 2020 this deadline was moved to 30 July 2020.

PIT final payment due date

15 July

PIT estimated payment due dates

An individual entrepreneur under the general tax regime is obligated to make three advance payments: on 15 July, on 15 October, and on 15 January.

Value-added tax (VAT) rates
Standard VAT rate (%)

20

Withholding tax (WHT) rates
WHT rates (%) (Div/Int/Roy)

Resident: 13* / NA / NA;

Non-resident: 15 / 20 / 20;

*0% tax rate in the case of strategic investment.

Capital gains tax (CGT) rates
Corporate capital gains tax rate (%)

Capital gains are subject to the normal CIT rate.

Individual capital gains tax rate (%)

Capital gains are subject to the normal PIT rate.

Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)

NA

Inheritance and gift tax rates
Inheritance tax rate (%)

NA

Gift tax rate (%)

NA

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.