Taxpayers
Russian and Non-Russian businesses that operate in Russia through
permanent establishments and (or) gaining income from sources located in the Russian Federation
Taxable object
– for Russian companies: income minus costs
– for permanent establishments: income minus costs
– for Non-Russian companies with income sources located in the Russian Federation:
Income gained from sources located in Russia
Tax base
Income*
*Special rules may be apply
Reporting period
First, second and third quarters
Tax period
The calendar year
Tax rate
General rate is 20%
Advance payments
Advanced payments are made for each reporting period, as a rule, on a monthly basis. The
taxpayer may also opt for reporting taxable income and making payments on the basis of its actual results on a monthly basis
Tax return
Filling return at the reporting period-end must be submitted to tax authority not later than 28
calendar days from the relevant reporting period-end. The annual tax return must be submitted
to the tax authority not later than 28th of March of the year following the expired tax
period
Generally, foreign companies do not have a tax obligation to pay CIT in Russia.
However, in some cases, a foreign company’s activity in Russia leads to a permanent
establishment creation.
For example:
– conducting business activities,
– storage of goods in warehouses in Russia
– work on a construction site etc.
Note!
If a foreign company’s activity in Russia meets the permanent establishment’s such foreign company must register as a CIT payer in Russia.
The CIT rules are very complex.
Moreover, the DTT rules must be used. In 2021, Russia has 84 double taxation treaties with other countries.
We provide services to foreign companies that have interests in Russia, for example:
We provide services relating to CIT compliance in Russia, such as:
