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Last partial update, March 2013.

Russia has a uniform rate of tax on the income of individuals. As of 2013 tax in Russia is payable at the rate of 13% for an individual on most income. (non-residents 30%). Russian residents pay 9% on dividend income. (Deduction at source).
Non-residents pay 15% on dividend income.
Exemptions are granted to certain income earners.
The standard rate of Russia corporate profit tax in 2013 is 20%.
Companies pay 9% tax on dividend income. Under certain terms dividend income received by companies with holding of 50% or more is entitled to participation exemption.

Russia Income Tax for an Individual

An individual is liable for tax on his income as an employee and on income as a self-employed person. Tax will be payable on income earned in Russia and overseas by an individual who meets the test of a “permanent resident” of Russia.
A foreign resident who is employed in Russia pays tax only on income earned in Russia.
To be considered a Russian resident, residence must be established of at least 183 days in Russia during 12 months in a calendar year.
An employer is obligated to deduct, immediately, each month, the amount of tax and national insurance due from a salaried worker.
A self-employed individual is obligated to make advance payments on income tax that will be offset on filing an annual report. In the case of a new business, the advance payments will be calculated on the basis of the business owner’s estimate. The advance payments will be made at least 3 times in each year.
Certain payments are deductible from taxable income as detailed below.

Russia Corporate Tax

The tax on company profits is made up of 2 rates:
- Federal tax - -2%.
- Regional tax - 18% (with a possible incentive reduction of up to 4.5%).
The maximum profit tax is 20