Regional taxes, payments and duties



Tax type Taxable object Tax rate, %
Assessed tax Fixed assets relevant in the organizational balance 2,2%
Transport tax Vehicles The rate is differentiated according to the type of the vehicle
Gambling industry tax Gambling houses Differentiated rate



 Local taxes



Tax type Taxable object Tax rate, %
Individual person property tax Real assets that are in ownership Differentiated rate, 0,1—2% (according to the property cost, type of use and other criteria)
Land tax Cadastral cost of land Differentiated rate, 0,1–1,5% (according to the category of land)


Federal taxes



Tax type Taxable object Tax rate, %
Value-added tax Goods and services sales proceeds Differentiated rate,0—18%
Excise tax Cost of excisable goods The rate is differentiated on certain types of goods
Single social tax Compensations, fees under labour and civil and author’s contracts. For the individual entrepreneur and lawers – professional activity profits after deduction of the expences Differentiated rate, up to 26%
Organization income tax Gross profit 20%, excluding cases stipulated in points 2-5 of the article 284 of Internal Revenue Code of Russian Federation
Mining operations tax Mining operations Differentiated rate
Water tax Water body use Differentiated rate
Duties for use of fauna objects and use of the objects of water and biological resouces Use of fauna objects and use of the objects of water and biological resouces Differentiated rate
Regular payments for the subsoil use Place subsoil, sole right on the search, deposit evaluation, mineral exploration, geological research and acceptability appraisal of the subsoil parcels for building and facility maintenance, irrelevant to mining operations, excluding engineering facilities of a shallow bedding (up to 5 metres), used for a purpose at users disposal. Payment size is differentiated
State due Payment for the fulfilment of juridicially significant actions on behalf of the payer by state authority Duty size is differentiated
Individual person income tax Total revenue, received by an individual person 13%