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Tax Rates in Russia (2026): Income Tax, Corporate Tax & VAT

Headline tax rates that matter when you buy, rent out or hold property through a company in Russia, with their history and a comparison with Eastern Europe.

Top personal income tax rate
13.0%
2024
Corporate income tax rate
20.0%
2024
VAT / sales tax (standard rate)
20.0%
2024

Tax rate history in Russia

Headline tax rates by year

Current headline rates

IndicatorValueYear
Top personal income tax rateHighest statutory marginal rate on personal income13.0%2024
Corporate income tax rateHeadline statutory corporate income tax rate20.0%2024
VAT / sales tax (standard rate)Standard value-added or sales tax rate20.0%2024
YearCorporate income tax rateVAT / sales tax (standard rate)
202420.0%20.0%
202320.0%20.0%
202220.0%20.0%
202120.0%20.0%
202020.0%20.0%
201920.0%20.0%
201820.0%18.0%
201720.0%18.0%
201620.0%18.0%
201520.0%18.0%

Property-specific taxes (transfer tax or stamp duty, annual property tax, capital gains on sale and withholding on rent paid to non-residents) vary by region and buyer status and are not included in these headline figures.

Russia vs Eastern Europe: tax comparison

Top personal income tax rate (lowest first)
CountryTop personal income tax rateCorporate income tax rateVAT / sales tax (standard rate)
Russia13.0%20.0%20.0%
Belarus13.0%20.0%20.0%
Bulgaria10.0%10.0%20.0%
Czech Republic23.0%21.0%21.0%
Hungary15.0%9.0%27.0%
Moldova12.0%12.0%20.0%
Poland32.0%19.0%23.0%
Romania10.0%16.0%21.0%
Slovakia35.0%24.0%23.0%
Ukraine18.0%18.0%20.0%

Related

Earlier years: Trading Economics. Rates are statutory headline rates; surcharges, regional taxes and special regimes may apply.