25% (increased from 20% effective 2025; reduced 20% band retained for qualifying small businesses; 5% for IT companies).
Progressive 13% to 22% (13% up to RUB 2.4m, rising in steps to 22% above RUB 50m); a separate 30% rate applies to individuals with 'foreign agent' status.
22% standard, effective 1 January 2026 (raised from 20%); reduced 10% rate for essential goods (food, children's products, medicines); 5%/7% preferential rates for simplified-system taxpayers.
Under Article 207 of the Russian Tax Code, an individual is a Russian tax resident if physically present in Russia for 183 days or more within any rolling 12-month period (not necessarily the calendar year); days of arrival and departure both count. Russian organizations are always tax residents; a foreign organization can also become a Russian tax resident if its place of effective management is in Russia, or if it voluntarily applies for resident status through a Russian branch. Residents are taxed on worldwide income (13-22% progressive rates); non-residents face a flat 30% rate on Russian-source income only, with narrow exceptions such as Highly Qualified Specialists (13% from day one on labor income regardless of residency status).
A foreign entity (corporation, trust, foundation, or similar structure) is a Controlled Foreign Company where a Russian tax resident holds a 25% or greater interest, or 10% or greater if Russian residents collectively hold more than 50%. Controlling persons must generally include the CFC's undistributed profits in their own taxable income pro rata. Exemptions apply where the CFC is resident in a jurisdiction with an information-exchange treaty and either its effective tax rate is at least 75% of the Russian rate, or its passive income does not exceed 20% of total income. Individuals may alternatively elect a fixed lump-sum CFC tax (a flat annual amount regardless of actual profits) in lieu of profit-based reporting.
Under Article 269 of the Tax Code, debt owed to a foreign entity that directly or indirectly owns more than 20% of the Russian borrower (or debt guaranteed by such an entity) is "controlled debt." Where controlled debt exceeds a 3:1 debt-to-equity ratio (12.5:1 for banks and qualifying leasing companies with at least 90% leasing-derived income), interest on the excess is non-deductible and may be recharacterized as a dividend subject to withholding tax.
Russia has signed approximately 84 double tax treaties. Following Presidential Decree No. 585 (August 8, 2023) and Federal Law No. 598-FZ, Russia unilaterally suspended the reduced-withholding-rate provisions of 38 treaties with countries on its "unfriendly" list - including the US, UK, Germany, France, Japan, Canada, Australia, Singapore, Switzerland, and all EU member states - while leaving core provisions (residency definitions, double-tax relief mechanics, information exchange) formally intact. Separately, several treaties have been permanently denounced rather than merely suspended: the Netherlands (effective January 2022), Denmark (January 2024), Latvia (May 2022), and Lithuania (January 2026). The US formally suspended its side of the treaty in August 2024. Given the pace of change, always verify a specific treaty's current operational status before relying on it - the Ministry of Finance and Federal Tax Service publish current guidance.