Russia Corporate Tax Calculator 2026 — налог на прибыль (25%)
Calculate Russian corporate profit tax (налог на прибыль) at the 25% standard rate, including the 8% federal / 17% regional split, IT company reduced rate, and loss carryforward capped at 50% of taxable profit.
How Russian corporate profit tax works in 2026
Russian corporate profit tax (налог на прибыль организаций) is levied at 25% on taxable profits (up from 20% in 2024). The rate is split between the federal budget (8%) and regional budgets (17%). Regional authorities may reduce their portion for certain categories of taxpayers. IT companies registered with the Ministry of Digital Development may qualify for a reduced rate of 5%. Losses can be carried forward indefinitely but the annual deduction is capped at 50% of the current year's taxable profit (through 2030).
Russia Corporate Tax Calculator 2026 — налог на прибыль (25%)
Calculate Russian corporate profit tax at 25% standard rate with federal/regional split and loss carryforward rules.
Loss deduction capped at 50% of taxable profit (per 2026 rules)
Calculation Breakdown
Tax Breakdown
Total Tax at Different Profit Levels
Understanding your results
The taxable base is the company's taxable profit reduced by any allowable loss carryforward. The loss deduction is the lesser of available carryforward losses and 50% of current-year profit. Total tax is 25% (standard) or 5% (IT companies) of the taxable base. For standard-rate taxpayers, the federal portion (8%) goes to the federal budget and the regional portion (17%) goes to the regional budget. The effective rate expresses total tax as a percentage of the original (pre-loss-deduction) profit.
Standard rate vs IT company rate
Standard companies: Pay 25% with an 8% federal + 17% regional split. Regional governments may offer reduced regional rates (down to 12.5% in some regions), bringing the total effective rate as low as 20.5%. IT companies: Accredited IT organisations pay a reduced profit tax rate of 5% (previously 0% through 2024). To qualify, companies must meet criteria including a minimum share of revenue from IT activities and mandatory accreditation with the Ministry of Digital Development.
Loss carryforward rules
Since 2017, Russian companies can carry forward losses indefinitely. However, for the period through 2030, the annual loss deduction is capped at 50% of the current-year taxable profit. This means even with significant historical losses, a company must pay tax on at least 50% of its current profit. Losses are carried forward in the order they were incurred.