ey-global-tax-policy-outlook-for-2015

Russia
Tax policy
Alexandra Lobova
alexandra.lobova@ru.ey.com
+7 495 705 9730
1
| Tax rates (2014–15)
1.1 Key tax rates 123 2014 2015 Percentage
change
Peter Reinhardt
peter.reinhardt@ru.ey.com
+7 495 705 9738
Tax controversy
Alexandra Lobova
alexandra.lobova@ru.ey.com
+7 495 705 9730
Alexei Nesterenko
alexei.nesterenko@ru.ey.com
+7 495 662 9319
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Top corporate
income tax
(CIT) rate
(national and
local average,
if applicable)
Top individual
income tax
rate (national
and local
average, if
applicable)
Standard
value-added
tax (VAT) rate
The general rate of
income tax is set at
20%, of which 2% goes
to the federal budget
and 18% goes to the
regional budget.
The regional rate
can be reduced to a
minimum of 13.5%
in certain regions for
certain categories of
taxpayers.
Personal income tax
rates:
general rate of 13% for
Russian residents, 35%
on gifts, 30% for non-
Russian residents, and
15% on dividends and
participation income
received.
VAT tax rate:
The general rate
is 18%; 0% is set
for export sales
and international
transportation; 10% is
set for food products,
products for children,
medical products and
periodical publications.
VAT exempt:
warranty repairs,
medical services,
educational services
The general rate of
income tax is set at
20%, of which 2% goes
to the federal budget
and 18% goes to the
regional budget. 1
The state percentage
can be reduced to a
minimum of 13.5%
in certain regions for
certain categories of
taxpayers.
Personal income tax
+4%
rates:
(on dividends
and
general rate of 13% participation
for Russian residents, income
35% on gifts, 30%
received)
for non-Russian
residents, and 15%
on dividends received
by non-residents. The
13% tax rate applies
from 1 January 2015
to dividends and
participation income
received. 2
VAT tax rate:
—
The general rate
is 18%; 0% is set
for export sales
and international
transportation; 10% is
set for food products,
products for children,
medical products and
periodical publications.
VAT exempt:
warranty repairs,
medical services,
educational services 3
—
Content provision date
1 The Tax Code of Russian Federation with amendments as of November 2013.
2 According to the Federal Law No. 366-FZ of November 24, 2014, item 4 of Article 224 (9% tax rate)
is removed.
3 The Tax Code of Russian Federation with amendments as of November 2014.
152 | The outlook for global tax policy in 2015