Federal

Corporate Income Tax

Tax Rate

Payment Period

Normative Act

The tax rate is 20 percent, with the exception of cases indicated in clauses 2 - 5.1 of article 284 of the RF Tax Code. From the amount:

- 2% (paid to the federal budget);

- 18% (paid to budgets of Russian Federation constituent subjects, and can be reduced for specific categories of taxpayers by constituent subject laws. However, the stated tax rate cannot be less than 13.5%);

For organizations that are residents of special economic zones, constituent subject laws can establish a reduced income tax rate payable to budgets of Russian Federation constituent subjects. However, the stated tax rate cannot be higher than 13.5%.

Income tax rates for foreign organizations from income not associated with activities in the Russian Federation conducted through permanent representative offices:

- 10% from use, maintenance or lease (chartering) of vessels, aircraft or other vehicles or containers in connection with international shipping;

- 20% from other income (with certain);

28 days after the end of the reporting period; March 28 of
the year following the reporting year

chapter 25 “Corporate Income Tax” of the Tax Code

For agricultural product manufacturers that that have not transferred to the Single Agricultural Tax:

- 0% from 2013

Value Added Tax

Tax Rate

Payment Period

Normative Act

Taxation applies to the following operations:

1) sale of goods (works, services) in the Russian Federation, including sales of pledged assets and transfer of goods (results of completed works or services) under severance  or novation agreements, and also transfer of property rights;

2) transfer within the Russian Federation of goods (works, services) for internal needs, costs for which are not deductible (including through amortization charges) for purposes of corporate income tax calculation;

3) performance of building and installation works for internal consumption;

4) import of goods to the Russian Federation and territories under its jurisdiction.

Rate:

18%, with the exception of cases indicated below:

10% from sales of:

- certain groceries;

- certain children’s goods;

- printer periodicals, except printed periodicals with advertising or erotic content;

- certain medical goods of national and foreign origin

0% from sales of:

- goods imported under the customs export regime, as well as goods placed under the free customs zone regime, provided that documents established in article 165 of the RF Tax Code were submitted to tax authorities;

- international shipping services;

- works (services) performed (rendered) by oil and oil product pipeline transportation organizations;

- works (services) performed (rendered) by Russian organizations (excluding pipeline transportation organizations) in marine or river ports associated with reloading and storage of goods transported across the border of the Russian Federation, if consignment documents indicate an origination and (or) destination point beyond the territory of the Russian Federation;

- works (services) associated with processing of goods places under the customs regime of processing within the customs territory;

- services associated with provision of railway transport and (or) containers for railway shipping or transportation of exported goods or processed products, if the origination and destination point are located in the territory of the Russian Federation;

- and other, as established in clause 1 of article 164 of the RF Tax Code

equal installments not later than on the 20^th day of each of the three months following the
lapsed tax period

The tax period (including for taxpayers acting as tax agents, hereinafter referred to as “tax agents”) is established as one quarter.

chapter 21 “Value Added Tax” of the Tax Code

Excise Duty

Tax Rate

Payment Period

Normative Act

Types of excisable goods

Tax rate (in percent and (or) rubles and kopecks per unit)

from January 1 until December 31, 2013, inclusive

Ethyl alcohol manufactured from edible or non-edible raw materials, including industrial alcohol, raw alcohol, ardent spirit, grape, fruit, cognac, calvados, whiskey distillate:

Excise duty is paid upon sale (transfer) of excisable goods by manufacturing taxpayers on the basis of actual sales (transfers) of such goods within the lapsed taxation period in equal installments not later than the 25^th day of the month following the reporting month, and not later than the 15^th day of the second month following the reporting month, unless otherwise established by this clause

Excise duty for straight-run petrol and industrial alcohol is paid by taxpayers holding certificates of registration of persons executing transactions with straight-run petrol and (or industrial alcohol not later than the 25^th day of the third month following the lapsed taxation period

Chapter 22 “Excise Duty” of the Tax Code

sold to organizations involved in manufacturing of alcohol containing perfume and cosmetic products in metal aerosol packaging and (or) alcohol containing household cleaning products in metal aerosol packaging, and to organizations that pay excise duty advances (except ethyl alcohol imported to the Russian Federation), and (or) transferred in the course of operations recognized as excise taxable in accordance with sub-clause 22 of clause  1 of article 182 of the Tax Code, and (or) sold (or transferred between manufacturers within a single organizational structure) for manufacturing of goods not recognized as taxable in accordance with sub-clause 2 of clause 1 of article 181 of the Tax Code;

0 rubles
per 1 liter of dry ethyl alcohol contained in the excisable product

sold to originations that do not pay excise duty advances (including goods imported to the Russian Federation), and (or) transferred within a single organizational structure in the course of taxpayer operations recognized as excise taxable, with the exception of operations indicated in sub-clause 22 of clause 1 of article 182 of the Tax Code, and except ethyl alcohol, sold (or transferred by manufacturers within a single organizational structure) for manufacturing of goods not recognized as excise taxable in accordance with sub-clause 2 of clause 1 of article 181 of the Tax Code, and ethyl alcohol sold to organizations involved in manufacturing of alcohol containing perfume and cosmetic products in metal aerosol packaging and (or) alcohol containing household cleaning products in metal aerosol packaging

59 rubles
per 1 liter of dry ethyl alcohol contained in the excisable product

Alcohol containing perfume and cosmetic products in metal aerosol packaging

0 rubles
per 1 liter of dry ethyl alcohol contained in the excisable product

Alcohol containing household cleaning products in metal aerosol packaging

0 rubles
per 1 liter of dry ethyl alcohol contained in the excisable product

Alcohol containing products (except alcohol containing perfume and cosmetic products in metal aerosol packaging and alcohol containing household cleaning products in metal aerosol packaging)

320 rubles
per 1 liter of dry ethyl alcohol contained in the excisable product

Alcohol products with volume concentration of ethyl alcohol over 9% (excluding beer, wines, fruit wines, sparkling wines (champagnes), wine drinks manufactured without adding rectified alcohol, manufactured from edible raw materials, and (or) fortified grape or other fruit mash, and (or) wine distillate, and (or) fruit distillate)

400 rubles
per 1 liter of dry ethyl alcohol contained in the excisable product

Alcohol products with volume concentration of ethyl alcohol under 9%, inclusive (excluding beer, beer based drinks, wines, fruit wines, sparkling wines (champagnes), wine drinks manufactured without adding rectified ethyl alcohol, manufactured from edible raw materials, and (or) fortified grape or other wine mash, and (or) wine distillate, and (or) fruit distillate)

320 rubles
per 1 liter of dry ethyl alcohol contained in the excisable product

Wines, including fruit wines (excluding sparkling wines (champagnes), wine drinks, manufactured without adding rectified ethyl alcohol, manufactured from edible raw materials, and (or) fortified grape or other fruit mash, and (or) wine distillate, and (or) fruit distillate

7 rubles
per 1 liter

Sparkling wines (champagnes)

24 rubles
per 1 liter

Beer with normative (standardized) volume concentration of ethyl alcohol up to 0.5%, inclusive

0 rubles
per 1 liter

Beer with normative (standardized) volume concentration of ethyl alcohol over 0.5% and up to 8.6%, inclusive, beer based drinks

15 rubles
per 1 liter

Beer with normative (standardized) volume concentration of ethyl alcohol over 8.6%

26 rubles
per 1 liter

Pipe, smoking,  chewing, sucking tobacco, naswar, snuff tobacco, hookah tobacco (excluding tobacco used as raw material for manufacturing of tobacco products)

1,000 rubles
per 1 kg

Sigars

58 rubles
per 1 piece

Cigarillos (cigaritas), bidis, kretek

870 rubles
per 1,000 pieces

Cigarettes, mouthpiece cigarettes

550 rubles
per 1,000 pieces + 8% of the estimated price calculated on the basis of the maximum retail price, but not less than 730 rubles

per 1,000 pieces

Passenger vehicles with engine capacity up to 67.5 kW (90 hp), inclusive

0 rubles
per 0.75 kW (1 hp)

Passenger vehicles with engine capacity over 67.5 kW (90 hp) and up to 112.5 kW (150 hp), inclusive

31 rubles
per 0.75 kW (1 hp)

Passenger vehicles with engine capacity over 112.5 kW (150 hp), motorcycles with engine capacity over 112.5 kW (150 hp)

302 rubles
per 0.75 kW (1 hp)

Motor oil for diesel and (or) carburetor (injector) engines

7,509 rubles
per 1 ton

Household furnace oil

5,860 rubles
per 1 ton

from January 1 until June 30, 2013, inclusive

Car petrol:

inconsistent with class 3, class 4 or class 5

10,100 rubles
per 1 ton

class 3

9,750 rubles
per 1 ton

class 4

8,560 rubles
per 1 ton

class 5

5,143 rubles
per 1 ton

Diesel fuel:

inconsistent with class 3, class 4 or class 5

5,860 rubles
per 1 ton

class 3

5,860 rubles
per 1 ton

class 4

4,934 rubles

per 1 ton

class 5

4,334 rubles

per 1 ton

Straight-run petrol

10,229 rubles
per 1 ton

Personal Income Tax

Tax Rate

Payment Procedure and Period

Normative Act

13%, unless otherwise established by article 244 of the RF Tax Code

13%, for foreign citizens recruited to work by residents of special economic zones and referred to the category of high qualification specialists.

Tax amounts are calculated by tax agents on accrual basis from the beginning of the taxation period on the basis of each month’s results and all income paid to the taxpayer within the period, with consideration of tax amounts withheld in previous months of the taxation period.

Tax agents must withhold the charged tax amount directly from the taxpayer’s income at the point of actual payment.

Chapter 23 “Personal Income Tax” of the Tax Code

35%:

- from the value of all winnings and prizes received from competitions, games and other events organized for purposes of promotion of goods, works or services, in the part exceeding the established amount;

- from interest income received from bank deposits, in the part exceeding the established amount;

- from the amount of savings from interest on loans (credits) obtained by taxpayers, in the part exceeding the established amount;

- from payments for use of monetary assets of members of consumer cooperative lending societies (shareholders), as well as interest paid by agricultural consumer lending societies for use of funds recruited as loans from members or associated members of the cooperative, in the part exceeding the established amount

30%:

- from income received by individuals that are not tax residents of the Russian Federation, with the exception of the following types of income:

15%:

- from income received by individuals that are not tax residents of the Russian Federation in the form of dividends for shareholdings in Russian organizations;

9%:

- from income from shareholdings in organizations, received in the form of dividends by individuals that are tax residents of the Russian Federation;

- from income in the form of interest for mortgage bonds issued before January 1, 2007, as well as income of founders of mortgage trusts received for acquired mortgage certificates issued by the mortgage manager before January 1, 2007.

Insurance Payments to Non-Budgetary Funds

Insurance Payment Rates

Payment Period

Normative Act

For all payers of insurance payments *:

The procedure of calculation, procedure and periods of insurance  payment by entities making payments and paying other remuneration to individuals is established in article 15 of Federal Law No.212-FZ of July 24, 2009

Federal Law No.212-FZ of July 24, 2009

RF Pension Fund

RF Social Security Fund

Compulsory Medical Insurance Fund

22.0%

2.9%

5.1%

Reduced rates for payers indicated in clause 1 of part 1 of article 5 of Federal Law No.212-FZ of July 24, 2009:

in 2013, persons insured under compulsory pension insurance indicated in sub-clause 7 of clause 4 of article 33 of Federal Law No.167-FZ of December 15, 2001, are assigned an insurance payment rate of 21.6%;

insured persons indicated in sub-clause 1 of clause 1 of article 6 of Federal Law No.167-FZ of December 15, 2001, are assigned an insurance payment rate of 26.0 %;

for manufacturers of agricultural products that comply with criteria indicated in article 346.2 of the RF Tax Code, with the exception of organizations and individual entrepreneurs that apply the single agricultural tax, folk artistic craft organizations and tribal organizations of indigenous low-numbered peoples of the North involved in traditional sectors:

RF Pension Fund

RF Social Security Fund

Compulsory Medical Insurance Fund

21.0%

2.4%

3.7%

for taxpayers – organizations and individual entrepreneurs that have the status of residents of special technical implementation economic zones and that make payments for individuals employed at the territory of the special technical implementation economic zones:

RF Pension Fund

RF Social Security Fund

Compulsory Medical Insurance Fund

8.0%

2.0%

4.0%

for organizations and individual entrepreneurs that apply the single agricultural tax:

RF Pension Fund

RF Social Security Fund

Compulsory Medical Insurance Fund

21.0%

2.4%

3.7%

for organizations in the sphere of information technologies, with the exception of organizations that have the status of residents of special technical implementation economic zones:

RF Pension Fund

RF Social Security Fund

Compulsory Medical Insurance Fund

8.0%

2.0%

4.0%

payers of insurance payments indicated in clause 7 of part 1 of article 58 of Federal Law No.212-FZ of July 24, 2009 are assigned the following insurance payment rates:

RF Pension Fund

RF Social Security Fund

Compulsory Medical Insurance Funds

Federal Compulsory Medical Insurance Fund

Local Compulsory Medical Insurance Fund

21.6%

2.9%

3.5%

0.0%

payers of insurance payments indicated in clause 8 of part 1 of article 58 of Federal Law No.212-FZ of July 24, 2009 are assigned the following insurance payment rates:

RF Pension Fund

RF Social Security Fund

Compulsory Medical Insurance Fund

20.0%

0.0%

0.0%

payers of insurance payments indicated in clause 9 of part 1 of article 58 of Federal Law No.212-FZ of July 24, 2009 are assigned the following insurance payment rates:

RF Pension Fund

RF Social Security Fund

Federal Compulsory Medical Insurance Fund

0.0%

0.0%

0.0%

payers of insurance payments indicated in clauses 10-12 of part 1 of article 58 of Federal Law No.212-FZ of July 24, 2009 are assigned the following insurance payment rates:

RF Pension Fund

RF Social Security Fund

Federal Compulsory Medical Insurance Fund

20.0%

0.0%

0.0%

payers of insurance payments indicated in clause 13 of part 1 of article 58 of Federal Law No.212-FZ of July 24, 2009 are assigned the following insurance payment rates:

RF Pension Fund

RF Social Security Fund

Federal Compulsory Medical Insurance Fund

22.0%

2.9%

5.1%

Additional insurance payment rates for specific payers of insurance payments applicable from January 1, 2013

For payers of insurance payments indicated in clause 1 of part 1 of article 5 of Federal Law No.212-FZ of July 24, 2009, with reference to payments to and other remuneration of individuals involved in works indicated in sub-clause 1 of clause 1 of article 27 of Federal Law No.173-FZ “On Labor Pensions in the Russian Federation” of December 17, 2001

RF Pension Fund

4.0%

For payers of insurance payments indicated in clause 1 of part 1 of article 5 of Federal Law No.212-FZ of July 24, 2009, with reference to payments to and other remuneration of individuals involved in works indicated in sub-clauses 2-18 of clause 1 of article 27 of Federal Law No.173-FZ “On Labor Pensions in the Russian Federation” of December 17, 2001

RF Pension Fund

2.0%