Tax
A progressive income tax from 2025 and 25% corporate tax
The flat 13% income tax was replaced from 1 January 2025 by a five-band scale running from 13% to 22%. Corporate profit tax rose to 25% in the same reform, standard VAT is 20%, and a self-employed regime taxes turnover at 4% or 6%.
Key rules
- Personal income tax runs in five bands from 13% up to 22% on income above RUB 50 million.
- Corporate profit tax is 25% from 2025.
- Standard VAT is 20%, with 10% for food, medicines and children's goods.
- The self-employed regime taxes gross receipts at 4% from individuals and 6% from businesses.
Governing law
- Tax Code of the Russian Federation (1998)Parts One and Two.
- Federal Law No. 176-FZ (2024)The 2025 progressive scale and 25% profit tax.
- Federal Law No. 422-FZ on professional income tax (2018)Self-employed regime.
In practice
Tax residence turns on 183 days in a calendar year, and the 2024 rules changed withholding for remote workers abroad, so emigrants working for Russian employers are now taxed at domestic rates rather than 30%.