Russia Tax & Investment Guides
Russian tax and investment guides covering NDFL, corporate profit tax, VAT, social contributions, and MOEX investments.
Personal Tax & NDFL
NDFL progressive rates, deductions, residency rules, tax returns
Russia NDFL Tax Deductions Guide 2026 — Property, Social & Child
Russian NDFL tax deductions — property purchase deduction (2M RUB), social deductions (150K RUB cap), standard child deductions, investment deductions, and how to claim them via 3-NDFL.
Russia Personal Income Tax Guide 2026 — NDFL (13-22%)
Russian personal income tax (NDFL — налог на доходы физических лиц). Progressive rates from 13% to 22%, deductions, tax residency, filing, and social contributions.
Russia Tax Residency Guide 2026 — 183-Day Rule Explained
Guide to Russian tax residency rules — 183-day test, double taxation treaties, CFC rules, becoming a non-resident, and tax implications.
Corporate Tax
Profit tax 25%, accounting, tax reporting
Russia Corporate Tax Guide 2026 — налог на прибыль (25%)
Russian corporate profit tax. Standard 25% rate, federal/regional split, IT company reduced rate 5%, loss carryforward, accounting and reporting.
Russia Small Business Tax Guide 2026 — USN Simplified System
Guide to Russian simplified tax system (USN) for small businesses — 6% revenue vs 15% revenue-minus-expenses, eligibility, registration, reporting, and tax optimization strategies.
Russia Tax Accounting Guide 2026 — ПБУ vs НУ
Guide to Russian tax accounting differences — Russian Accounting Standards (ПБУ) vs Tax Accounting (НУ), deferred tax assets/liabilities, depreciation methods, and financial reporting requirements.
VAT & Customs
NDS 22%, VAT returns, customs duties, import/export
Russia Customs and Import Duties Guide 2026
Guide to Russian customs procedures — import duties, customs clearance, EAEU regulations, customs valuation, duty rates, and customs brokers for importing goods into Russia.
Russia VAT Guide 2026 — NDS (22%/10%) Explained
Russian VAT (NDS — налог на добавленную стоимость). 22% standard rate, 10% reduced rate, VAT returns, exemptions, and simplified systems.
Social Security & Payroll
Social contributions 30%, sick leave, maternity, pension
Russia Payroll Tax Guide 2026 — Employer's Guide to Salaries
Complete payroll guide for Russian employers — salary calculation, NDFL withholding, social contributions, reporting deadlines, payroll taxes, and compliance requirements.
Russia Social Contributions Guide 2026 — Страховые взносы
Russian social insurance contributions (страховые взносы). Employer rates, contribution limits, sick leave, maternity, and IP fixed contributions.
Property & Transport Tax
Property tax, transport tax, luxury tax, cadastral value
Russia Property Tax Guide 2026 — налог на имущество
Guide to Russian property tax (налог на имущество физических лиц). Cadastral value taxation, progressive rates 0.1-0.3%, deductions, transport tax, and luxury tax.
Russia Transport Tax Guide 2026 — Vehicle Tax Rates & Luxury Tax
Russian transport tax (транспортный налог) — rates by region and horsepower, luxury car coefficient ×3, tax calculation, exemptions, payment deadlines, and how to check your vehicle tax.
Investment & MOEX
MOEX stocks, IIS, dividends, capital gains, bonds
Russia IIS Guide 2026 — Individual Investment Account (Тип А и Тип Б)
Russian Individual Investment Accounts (IIS) — Type A (tax deduction) vs Type B (capital gains exemption), comparison, maximum contribution, broker selection, and withdrawal rules.
Russia MOEX Investing Guide 2026 — Stocks, IIS & Dividends
Guide to investing on MOEX (Moscow Exchange). Stocks, bonds, IIS (Individual Investment Account), dividend taxation, broker selection, and sanctions impact.
International & Tax Treaties
Tax treaties, CFC rules, cross-border, sanctions
Russia Cross-Border Tax Guide 2026 — Double Taxation & Sanctions
Guide to Russian cross-border tax rules — double taxation treaties, withholding tax, CFC rules, sanctions impact on treaty access, and reporting for foreign income.
Russia Withholding Tax Guide 2026 — Dividends, Interest & Royalties
Guide to Russian withholding tax on cross-border payments — dividend WHT 15%, interest 20%, royalties 20%, treaty relief, procedure for claiming reduced rates, and sanctions impact on treaty access.
Business & Entrepreneurship
IP registration, USN, self-employment tax
Tools & Calculators
Russia NDFL Calculator
Personal income tax 13-22% progressive brackets with deductions
Russia Salary Calculator
Gross-to-net with NDFL and employer social contributions
Russia VAT Calculator
NDS 22% standard and 10% reduced rate with net-to-gross
Russia Corporate Tax Calculator
налог на прибыль 25% with federal/regional split
Russia Property Tax Calculator
налог на имущество 0.1-0.3% progressive
Russia Dividend Tax Calculator
Dividend NDFL at 13%/15% progressive rates
Russia Self-Employed Tax Calculator
NPD 4% B2C / 6% B2B self-employment tax
Russia IIS Calculator
IIS Type A vs Type B comparison
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool