Europe · Tax guide

Russia

Russia taxes company profits at 25%, split between federal and regional budgets, and charges VAT at 22%. Small businesses can use the simplified system (USN) at 6% of revenue or 15% of revenue less expenses. Taxes are administered by the Federal Tax Service (FNS).

Updated 1 October 2026 · 6 of 6 figures checked against official sources

Check your obligations

At a glance

Corporate profit tax
25%

Federal and regional parts

VAT
22%

Reduced rate on some goods

Simplified system (USN)
6% of revenue or 15% of revenue less expenses

Small businesses

VAT on USN businesses
₽20,000,000

Revenue above which VAT applies

Withholding on dividends
15%

Paid to foreign companies

Profit tax

Companies pay 25%, split between the federal and regional budgets. Advance payments are made monthly or quarterly through the single tax account (ENS), and the annual return is due by 25 March.

Simplified system and VAT

Small businesses can use the simplified tax system (USN) at 6% of revenue or 15% of revenue less expenses. VAT is 22%; from 2026 businesses on USN must also pay VAT once revenue exceeds ₽20,000,000, with special reduced VAT rates available to them. VAT returns are filed quarterly by the 25th and paid in three monthly instalments.

Payments abroad

Dividends paid to foreign companies carry 15% withholding, and interest and royalties carry 20%. Russia has suspended parts of many of its tax treaties.

Sanctions

Many countries apply sanctions that restrict payments, investment and trade with Russia. Check the sanctions rules that apply to you before doing business there; a tax registration does not make a transaction lawful.

Key dates

  • By the 25thSingle tax payment (ENS)
  • QuarterlyVAT return
  • 25 MarchAnnual profit tax return

Figures and sources

6 figures
  • Corporate profit tax rate (8% federal, 17% regional)25%
    Tax Code of the Russian Federation, Art. 284 · Tax Code Art. 284(1)
    Checked against the official source
  • Standard VAT rate (10% reduced)22%
    Tax Code, Art. 164 · Tax Code Art. 164 (as amended by Federal Law No. 425-FZ)
    Checked against the official source
  • Simplified tax system (USN) rates6% of revenue or 15% of revenue less expenses
    Tax Code, Art. 346.20 · Tax Code Art. 346.20
    Checked against the official source
  • Revenue above which businesses on the simplified system must pay VAT (2026)₽20,000,000
    Tax Code, Art. 145 · Tax Code Art. 145
    Checked against the official source
  • Withholding on dividends paid to foreign companies15%
    Tax Code, Art. 284(3) · Tax Code Art. 284(3)(3)
    Checked against the official source
  • Withholding on interest and royalties paid to foreign companies20%
    Tax Code, Art. 284(1), 309 · Tax Code Art. 284(2)(1), Art. 309
    Checked against the official source

Indicative only. This assessment is a high-level overview of tax obligations in Russia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Russia (a Russian tax adviser) before making compliance decisions.