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Residents

13% The tax rate shall be established in the amount of 13 per cent, unless otherwise stipulated by the Tax Code
9% The tax rate shall be established in the amount of 9 per cent with respect to the incomes from the share participation in the activity of organizations-residents received in the form of dividends.

The tax rate shall be established in the amount of 9 per cent with respect to the incomes from mortgage-backed securities emitted before 01.01.2007, and also to the incomes of settlers of trust mortgage collateral, which were received on the base of acquisition of mortgage participation certificate, issued by the trustee of mortgage collateral before 01.01.07.
35%
  • cost of prizes and prizes received in competitions, games and other activities held with the purposes of advertising goods, works and services, in the part exceeding the amounts stated in Russian Tax Code;
  • interest income on bank in the part exceeding the amounts stated in Russian Tax Code;
  • amounts of economic gain on interest when the taxpayers receive borrowed funds in the part exceeding the amounts specified in Russian Tax Code.
The tax rate shall be established in the amount of 35 percent with respect to the income which was received as a fee from the use of monetary funds of members of credit consumer cooperative (shareholder of cooperative), and also to the interest from using of funds obtained as loans from members of credit consumer cooperative or associated members of credit consumer cooperative, in the part exceeding the amounts specified in Russian Tax Code.