Profit Tax In Russia

Russia has a uniform rate of tax on the income of individuals.
It is payable at the rate of 13% for an individual on most income. 30% for non-residents.


Russian residents pay 9% on dividend income. (Deduction at source).


Non-residents pay 15% on dividend income.


Certain income earners are granted some exemptions.


The standard rate of Russia corporate profit tax 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.