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Gambling Tax

Taxpayers
Legal entities
Taxable objects
Gaming-table, gambling machine, pay-box of tote, pay-box of book-maker office.
Tax base
Tax base is establishes separately for each taxable object.
Tax period
Calendar month
Tax rate
Tax rates identified by the laws of the subjects of the Russian Federation: - 1 gaming-table – from 25 000 to 125 000 Rubles; - 1 gambling machine – from 1 500 to 7 500 Rubles; - 1 pay-box of tote or 1 pay-box of book-maker office – from 25 000 to 125 000 Rubles. Following tax rates will apply when the laws of the subjects of the Russian Federation do not identify tax rates: - 1 gaming-table25 000 Rubles; - 1 gambling machine –1 500 Rubles; - 1 pay-box of tote or 1 pay-box of book-maker office –25 000 Rubles.
Tax calculation
Tax calculation is done by taxpayers. Tax amount is calculated as a multiple of tax base and tax rate.
Filing of tax returns
Not later than 20th date of a month after the expired tax period.
Tax payment
Not later than 20th date of a month after the expired tax period.