| Taxation regimes |
The general tax system |
The simplified tax system (income) |
The simplified tax system (income-expenditures) |
The single agricultural tax |
| The main tax payments and rates |
Corporate tax (0%) or an income tax (13% for Russian residents and 30% for non-Russian residents);VAT (10 or 18%),property, transport, and land taxes |
Single revenue tax at the rate of 6%, transport and land taxes |
Single tax at the rate of 5–15% from the income – expenditures difference (if expenditures were bigger than income – 1% from the year income), transport and land taxes |
The single agricultural tax at the rate of 6%; 4% for Crimea and Sevastopol in 2016 and until 2021;transport and land taxes |
| Restrictions on the application |
— |
yes,(The Tax Code of the Russian Federation, articles 346.12 and 346.13) |
yes(The Tax Code of the Russian Federation, articles 346.12 and 346.13) |
yes(The Tax Code of the Russian Federation, article 346.2, paragraphs 2 and 5) |
| Restrictions on the type of activities |
— |
— |
— |
yes(The Tax Code of the Russian Federation, article 346.2, paragraph 2) |
