Taxation in Russia

Primary tax law in Russia is the Russian Tax Code. The Code is designed as a complete national system for federal, regional and local taxes but excludes customs tariffs. Rules and rates of regional and local taxation must conform to the framework established by the Code. Russian tax system tends to use moderate, flat or regressive tax rates. 

The taxes in Russia are federal, regional and local. It depends on the lowest level of legislature that is entitled to establish tax rates. Rates of federal taxes are set by the Tax Code. Rates of regional taxes are limited by the Code but set by regional laws.

Federal taxes are:
• VAT
• corporate Income tax
• personal income tax
• social tax
• excise tax

Regional and local taxes are:
• land tax
• property tax
• vehicle tax

Bc. Petr Gola