Regional

Tax Rate

Payment Period

Normative Act

Tax rates are established by laws of RF constituent subjects and cannot exceed 2.2%. Tax rates can be differentiated by categories of taxpayers and (or) property.

The object of taxation for Russian and foreign organizations operating in Russia through permanent representative offices is movable and real property registered in the balance sheet as fixed assets.

For foreign organizations that do not operate in Russia through permanent representative offices, the object of taxation is property located in the Russian territory that belongs to such organizations on the basis of ownership rights or under concession agreements.

The following is not recognized as taxable objects:

• land lots and other nature facilities (water objects and other natural resources);
• property owned for purposes of operational management by federal executive authorities involving, as legally established, military and (or) equivalent service, that use such property for defense, civil defense and law enforcement in Russia.

Tax benefits established by article 381 of the Tax Code in the form of full exemption from payment granted to specific categories of taxpayers and specific types of property registered in their balance sheets. E.g.:

• religious organizations – for property used for religious activities;
• all-Russian public organizations of disabled persons (where disabled persons and their legal representatives account for at least 80% of members) – for property used for their charter activities;
• organizations that manufacture pharmaceutical products as their principal activity – for property used for manufacturing of veterinary immunobiological preparations for prevention of epidemic and epizootic outbreaks;
• property of colleges of advocates, law offices and legal advice bureaus;
• property of state-owned scientific centers;
• property registered in balance sheets of organizations that are residents of special economic zones for 5 years after property registration.

Regional authorities can also introduce additional benefits, the list of which, in case of their introduction, must be provided in the relevant regional law.

The taxation period is one calendar year.

Reporting periods are the first quarter, the first half-year and nine months of the calendar year. RF constituent subject authorities are entitled to refrain from establishing fixed reporting periods.

chapter 30 “Corporate Property Tax” of the Tax Code

Tax Rate

Payment Period

Normative Act

Tax rates are established by laws of RF constituent subjects in accordance with basic rates indicated in article 361 of the Tax Code that can be increased (reduced), but no more than tenfold.

Taxpayers are organizations and individuals with taxable transport vehicles registered in their name. The tax is paid by persons that own vehicles under any legitimate basis (ownership, lease, etc.) that generates the obligation to register the vehicle.

Taxableobjectsare:

• Ground transport vehicles – automobiles, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms, rubber-tired or track-mounted, snowmobiles, motor sleds.
• Waterborne craft – motor vessels, yachts, sail vessels, powerboats, motorboats, wave runners, dumb (towed) vessels and other waterborne transport vehicles.
• Airborne carriers – airplanes, helicopters and other airborne transport vehicles.

Non-taxable objects are: rowboats, motorboats with engine capacity under 5 hp, cars specially equipped for use by disabled persons and passenger cars with engine capacity under 100 hp received (obtained) through social security structures, tractors and other transport vehicles as indicated in clause 2 of article 358 of the Tax Code.

The taxation period is one calendar year.

Reporting periods are the first quarter, the first half-year and nine months of the calendar year. RF constituent subject authorities are entitled to refrain from establishing fixed reporting periods.

chapter 28 “Transport Tax” of the Tax Code