What is the income tax rate in Russia?

The top marginal personal income tax rate in Russia is 22%. Progressive since 1 January 2025: 13% on the first RUB 2.4m, 15% to RUB 5m, 18% to RUB 20m, 20% to RUB 50m and 22% above. Dividends, deposit interest and property sales sit in their own base on a separate 13%/15% scale, so each runs its own threshold. Non-residents pay 30%, with carve-outs at the resident scale for highly qualified specialists, EAEU citizens and remote workers on Russian employment contracts.

What is the corporate tax rate in Russia?

The headline corporate income tax rate is 25%.

Does Russia tax capital gains?

Capital gains for individuals: 13%/15% for residents. A property sale is exempt after five years of ownership, or three in listed cases, and that exemption is open to non-residents too. Miss the holding period as a non-resident and the charge is 30% of the gross sale price with no deduction for what you paid..

Europe

Russia: tax at a glance

There is no wealth tax and no inheritance tax, and personal income runs a five-band scale to 22%. Against that, corporate tax is 25%, VAT rose to 22% in January 2026, and treaty relief with most Western countries has been suspended since 2023.

Worldwide (residence-based) Last verified August 2026

Ways to relocate to Russia

The residency and citizenship routes that lead here, weighed against the tax picture above.

Russia Investor Residence

Residency by investment

from 15M RUB4–12 mo

Russia ВКС

Employment

By employment1–3 mo

Decree 702 Visa

Talent & extraordinary ability

By qualification2–8 mo

Decree 883

Talent & extraordinary ability

By qualification2–9 mo

Russia Ancestry Route

Citizenship by descent

By ancestry1–2.5 yr

Russia Naturalisation

Citizenship by naturalisation

By residence6–8 yr

The taxes

Personal income (top): 22%
Corporate income: 25%
Capital gains: 13%/15% for residents. A property sale is exempt after five years of ownership, or three in listed cases, and that exemption is open to non-residents too. Miss the holding period as a non-resident and the charge is 30% of the gross sale price with no deduction for what you paid.
VAT / NDS, raised from 20% on 1 January 2026 by Federal Law No. 425-FZ. Reduced 10% on food, children's goods and medicines.: 22%
Dividends (WHT): 15%
Interest (WHT): 25%
Royalties (WHT): 25%
Social security (employee): 0%
Social security (employer): 30%
Wealth tax: None
Inheritance / estate: None. Abolished in 2006; heirs pay only a notarial duty of 0.3% capped at RUB 100,000 for close relatives, or 0.6% capped at RUB 1m for everyone else.
Property tax: Cadastral, 0.1% to 2%, and up to 2.5% on objects worth more than RUB 300m. Moscow bands run 0.1% to 0.3% by value.
Other: Employer contributions are 30% up to RUB 2,979,000 per employee per year and 15.1% above it, plus 0.2-8.5% for injury cover. Accredited IT companies pay 5% corporate tax to 2030.

How the system works

Tax system: Worldwide (residence-based)
Foreign income: Taxed (worldwide)
Taxes by citizenship: No
Exit tax: No
CFC rules: Yes
CRS: Participating
Special regime: The Special Administrative Regions on Russky Island and Oktyabrsky Island: international holding company status at 0% on inbound dividends and 5% outbound, behind a substance test of 15 staff, a local office and RUB 300m of investment.

The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.

Sources (4)