01
The general profits tax rate is 25%, but special rules remain
The base is generally income less economically justified and documented expenses.
- Base
- Sales and non-operating income less deductible expenses
- Rate
- 25% general rate in 2026
- Losses
- Carry-forward subject to the applicable limits
- Dividends
- Separate tax base and rates
- Incentives
- IT, SEZ, SAR, investment and regional conditions
02
The main VAT rate is 22% from 2026
VAT turns on place and time of supply, rate, invoice, input deduction and supporting evidence.
- 22%
- Main rate
- 10%
- Specified socially important goods and other cases
- 0%
- Exports and other qualifying supplies with evidence
- Special regimes
- Exemption or reduced rates depend on revenue and status
- Import/agent
- Separate VAT obligations may arise
03
One cross-border payment raises several tax questions
Review source, permanent establishment, withholding, treaty relief, beneficial ownership, transfer pricing and currency control.
- Withholding
- Dividends, interest, royalties and other Russian-source income
- Treaty
- Residence, beneficial ownership and limitation rules
- PE
- Place, people, authority and duration
- Transfer pricing
- Controlled status, arm’s-length range and documentation
- CFC
- Russian owners’ control over foreign companies
04
Documents must reproduce the economic reality
Contract, primary evidence, accounting, performance and business purpose should tell one coherent story.
- Calendar
- Returns, notices, advance payments and unified tax account
- Counterparties
- Selection procedure and evidence of performance
- Digital records
- Authority, format, signature and archive
- Audit
- Requests, interviews, report, objections and appeal
- Dispute
- A separate computation for each issue and tax