Tax in Russia: VAT, company tax, capital gains
22%
Russia charges 22% VAT on most goods and services. The rate is verified against Federal Tax Service of Russia (FNS) / Ministry of Finance on 19 August 2026; the headline company tax rate is 25% (Federal Tax Service of Russia (nalog.gov.ru)).
VAT in Russia
Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 22%
- Local name
- VAT — Value Added Tax
- Type
- VAT
- Reduced rates
- 10%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Federal Tax Service of Russia (FNS) / Ministry of Finance
- Current rate since
- 1 January 2026
Company tax in Russia
The headline corporate income tax rate is 25%. In effect since 1 January 2025.
Basic profit tax rate 25% (from 2025): 8% to the federal budget in 2025-2030 and 17% to regional budgets in 2025-2030 (statutory split 7%/18% otherwise). Although part is credited to regions, it is a single federal tax under Tax Code art. 284, so generalRate is the full 25%. Regions may reduce their part for certain taxpayers; special rates for SEZ residents, IT companies, securities income (30%) etc.
Capital gains tax in Russia
- Shares
- 13% on the annual investment-type tax base (securities gains, dividends, property sale income etc.) up to RUB 2.4m, 15% on the excess (residents); separate from the 13-22% progressive scale on general income
- Property
- 13% up to RUB 2.4m of annual income in the investment-type base, 15% on the excess (residents), if sold before the minimum holding period
- Holding period
- Long-term ownership deduction (art. 219.1(1)(1) Tax Code): on sale/redemption of securities traded on an organised market held more than 3 years, gain is deductible up to RUB 3,000,000 x number of full years held (FIFO). Not available for securities held on an individual investment account (IIS) at sale.
Ask your AI assistant about tax in Russia
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the VAT rate in Russia, and what is the source?”
- “Add 22% VAT to a net amount of RUB 1,000.”
- “What is the company tax rate in Russia and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Russia, answered
Questions about tax in Russia
- What is the VAT rate in Russia?
- The standard VAT (Value Added Tax) rate in Russia is 22%, verified against Federal Tax Service of Russia (FNS) / Ministry of Finance on 19 August 2026. A reduced rate of 10% applies to some categories. Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the company tax rate in Russia?
- The headline corporate income tax rate in Russia is 25%, verified against Federal Tax Service of Russia (nalog.gov.ru) on 6 October 2026. Basic profit tax rate 25% (from 2025): 8% to the federal budget in 2025-2030 and 17% to regional budgets in 2025-2030 (statutory split 7%/18% otherwise). Although part is credited to regions, it is a single federal tax under Tax Code art. 284, so generalRate is the full 25%. Regions may reduce their part for certain taxpayers; special rates for SEZ residents, IT companies, securities income (30%) etc.
- How is capital gains tax charged in Russia?
- In Russia, gains are taxed at their own rate, separate from income, verified against Federal Tax Service of Russia (nalog.gov.ru) - news 'S 1 yanvarya deystvuet progressivnaya shkala po NDFL' on 6 October 2026. On shares: 13% on the annual investment-type tax base (securities gains, dividends, property sale income etc.) up to RUB 2.4m, 15% on the excess (residents); separate from the 13-22% progressive scale on general income Holding period: Long-term ownership deduction (art. 219.1(1)(1) Tax Code): on sale/redemption of securities traded on an organised market held more than 3 years, gain is deductible up to RUB 3,000,000 x number of full years held (FIFO). Not available for securities held on an individual investment account (IIS) at sale.
- Can an AI assistant look up tax rates for Russia?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the VAT rate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the Russia tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against Federal Tax Service of Russia (FNS) / Ministry of Finance, and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
- Federal Tax Service of Russia (FNS) / Ministry of Finance
- Federal Tax Service of Russia (nalog.gov.ru)
- Federal Tax Service of Russia (nalog.gov.ru) - news 'S 1 yanvarya deystvuet progressivnaya shkala po NDFL'
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Russia next to another country in the comparison tool, or read the tax facts.
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