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Russian Federation
Overview
Last reviewed - 12 February 2021Russia 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: 15; 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 25 April, on 25 July, and on 25 October. |
| 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 | |
|---|---|
| Headline corporate capital gains tax rate (%) |
Capital gains are subject to the normal CIT rate (20%). 0% rate may be applicable to shares and participations after a 5-year holding period. |
| Headline individual capital gains tax rate (%) |
Capital gains are subject to the normal PIT rate (13/%15%). 0% rate may be applicable to shares and participations after a 5-year holding period. |
| Net wealth/worth tax rates | |
|---|---|
| Headline net wealth/worth tax rate (%) |
NA |
| Inheritance and gift tax rates | |
|---|---|
| Headline inheritance tax rate (%) |
NA |
| Headline gift tax rate (%) |
NA |
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