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Tax in Russia

Find tax rates and tables, the latest tax news, and information on double taxation treaties and withholding tax.

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Looking for more information on Russia? Our country resources provide accounting guides, economic forecasts, profiles, guides to doing business and company reports for Russia, Ukraine and Kazakhstan.

On 17 March 2022 the UK Government announced that it was suspending the exchange and sharing of tax information with Russia and Belarus to ensure that the UK is not supplying information that would lead to the economic benefit of Russia or Belarus. Further details are available through the HM Treasury press release 'UK suspends tax co-operation with Russia'.

In March 2025 the UK passed a statutory instrument revoking the legislation which had previously given effect to the 1994 Russia-UK Double Taxation Convention in UK law. The Convention ceased to have effect from 6 April 2025 for Income Tax and Capital Gains Tax, and from 1 April 2025 for Corporation Tax.

Tax rates and treaties

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Russia – Country Key Features
  • Database
  • IBFD

Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Russia – Treaty Withholding Rates Table
  • Database
  • IBFD

Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.

Tax Treaty Case Law
  • Database
  • IBFD

Collection of tax treaty legal cases with key facts, summaries, and court decisions.

Treaties
  • Database
  • IBFD

Full text of tax treaties between Russia and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.

Other online resources

Federal Tax Service of Russia
  • Website
  • ATO

Official website for the Russian government’s principal revenue collection agency.

Russia: tax treaties
  • Website
  • HMRC

Double tax treaties and related documents between the UK and Russia.

Palata Nalogovikh Konsul'tantov (Chamber of Tax Advisers)
  • Website
  • Palata Nalogovikh Konsul'tantov (Chamber of Tax Advisers)

Official website for the professional body for Russian tax advisers.

Tax guides

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Russia – Individual Taxation
  • Database
  • IBFD

Guide covering income tax (including employment, investment, and capital gains), social security contributions, tax calculation examples, taxes on capital and inheritance and gift taxes.

Russia – Corporate Taxation
  • Database
  • IBFD

Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international aspects, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and goods and VAT.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.

Other online resources

EY Tax and Law Guides
  • Website
  • EY

Annually updated guides summarising the tax system, key tax issues, and legal matters in over 150 jurisdictions around the world. The main titles in this series: Worldwide Corporate Tax Guide, Worldwide Personal Tax and Immigration Guide, Worldwide VAT, GST and Sales Tax Guide.

PKF Worldwide Tax Guide 2024–25
  • Website
  • PKF
Annual guide for accountancy professionals and businesses on corporate tax rates, incentives for overseas businesses, double tax treaties, and taxation of foreign source income. Coverage of 157 jurisdictions.
PwC Worldwide Tax Summaries Online
  • Website
  • PwC

In-depth guide covering a wide range of corporate and individual tax topics in over 150 territories. Includes useful summaries of significant developments and table of tax rates and due dates.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Global individual tax handbook 2023
  • eBook
  • 02 Jun 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
Exclusive Mandatory disclosure rules in Russia
  • eBook chapter
  • 01 Jun 2023
A chapter examining the mandatory disclosure rules which apply in Russia, covering: objectives, reportable arrangements, reportable persons, when to report, consequences of (non-)reporting, interaction with other domestic rules, fundamental rights, and the future outlook.
Exclusive European tax handbook 2023
  • eBook
  • 01 Jun 2023
Surveys the tax systems of 49 European countries and jurisdictions, with individual chapters on each.
Exclusive Global corporate tax handbook 2023
  • eBook
  • 01 Jun 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
Exclusive Taxation of companies in distress — Russia
  • eBook chapter
  • 01 Jun 2023
A chapter examining the tax treatment of companies in economic and financial distress in Russia. Covers topics including the impairment of loans and other commercial receivables, corporate treatment of losses, capital injections, tax deferrals, and liability to pay taxes.
Exclusive Tax treaty case law around the globe 2019
  • eBook
  • 22 Oct 2020
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018.
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You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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