Taxation system of the RF

Taxation system of the RF

Federal Taxes and Fees
  • Value Added Tax – 18 %
  • Excise Taxes
  • Corporation Tax – 24 % (6.5% - Federal Budget, 17.5% - Regional Budget)
  • Income Tax – 13 %
  • Unified Social Tax  
Regional Taxes of St. Petersburg or Leningrad Region
Local Taxes
 

Simplified Taxation System

Organizations and individual entrepreneurs switched to the Simplified Taxation System pay 6 % if taxable item is income, 15% if taxable item is income reduced by expenses. The list of organizations not entitled to switch to the Simplified Taxation System is presented in the Tax Code of the RF.
 

Unified Tax on Imputed Income on Certain Types of Activities

Unified Tax on Imputed Income on Certain Types of Activities?an be applied by the decision of the representative bodies of municipal and city districts, legislative bodies of state authorities of Moscow and St. Petersburg to certain types of business activities. Rate – 15 % of imputed income.