Corporate
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Individual
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	Sample personal income tax calculation	Optional
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Russian Federation

Overview

Last reviewed - 31 December 2019

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
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