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Personal Income Tax

Taxpayers
individuals (tax residents and non-residents of the Russian Federation)
Subject to tax
Income of an individual expressed in money and in kind
Tax base
  • Personal income taxed at 13% tax rate and maybe reduced by an amount of tax deductions
  • Personal income taxed at other tax rates (tax deductions are not applicable) 
Tax rate
Tax calculation
The tax is calculated as the percentages share of the tax base, corresponding to the tax rate
Tax payment (tax withholding)
Tax calculation and tax withholding is done by a tax agent at source

Tax amounts calculated on the bases of self declaration are paid not later then the 15th day of July in the year following the expired tax period
Tax return
Filed to the tax authority not later then the 30th day of April, following the expired tax period
 
Important notice: Taxes in Brief information is provided exclusively for purposes of giving a short overview of the tax system of the Russian Federation. It can not be considered as a complete and comprehensive explanation of the tax matters and can not be treated as guidance for practical tax purposes. 
 
From time to time there may occur changes in the Tax Law that will not be immediately reflected here.