Rates sheet:

General corporate profits tax (CPT) rate: 20% Standard VAT rate 20%
Standard CPT rate on dividends paid to residents: 13% Lower VAT rate 10%
CPT rate on dividends paid to foreign companies 15% VAT rate on exports 0%
Standard personal income tax (PIT) rate for residents13% / 15% Corporate property tax rates 2.2% / 1.3%
PIT rate on some types of income 35% PIT rate for non-residents 30%
IC standard rates 30% (15,1% on remuneration over the limit)
IC base limits: 2023 – 1,917,000 RR
Lower IC rates for small business: for base over 1 minimum monthly wage per month per person – 15% flat rate
Lower IC rates for IT companies: 7.6% flat rate

CPT deduction limits:

Voluntary medical insurance expenses - 6% of labour costs. Certain types of advertising expenses - 1% of sales.
Voluntary life insurance expenses - 12% of labour costs. Business entertainment expenses - 4% of labour costs.
Voluntary personal insurance against accidents at work - 15,000 RR per each insured employee per annum.
Reimbursement of interest on employees’ mortgage loans - 3% of labour costs
Bad debt allowance: outstanding for 45-90 days – 50%, outstanding for >90 days – 100%, but limited to 10% of sales revenues

Depreciation limits:
Non-current assets received under financial leasing contracts - ratio 3 (upper limit)
Depreciation premium 30% (for assets from 8-10 depreciation groups – 10%)
Non-linear depreciation rates:
1 group (13-24 months) 14.3% per month 6 group (121-180 months) 1,8% per month
2 group (25-36 months) 8.8% 7 group (181-240 months) 1.3%
3 group (37-60 months) 5.6% 8 group (241-300 months) 1.0%
4 group (61-84 months) 3,8% 9 group (301-360 months) 0.8%
5 group (85-120 months) 2,7% 10 group (>360 months) 0.7%

Interest deduction limits for profits tax purposes for loans from foreign shareholder:
Currency Lower limit Upper limit (% per annum) Maximum D/E ratio Equity control share
EUR 0% per annum 7% + EUR STR 3 25%
RR 0% per annum 180% of CB key rate 3 25%
Central bank key rate (unless a different rate is stated in the question!) 9% per annum (only for exam purposes!)
EUR STR rate 1.2% per annum (only for exam purposes!)

Children allowances
First and second child (up to 350,000 RR) 1,400 RR per child; Third child (up to 350,000 RR) 3,000 RR

Housing allowance
Investments in residential property and land plots - 2,000,000 RR (upper limit)
Interest on mortgage loan on residential property - 3,000,000 RR (upper limit)

Statutory exclusions from taxable income for PIT purposes:

Prizes and awards 4,000 RR (upper limit) Support payments (material aid) 4,000 RR (upper limit)
Gifts at work 4,000 RR (upper limit) Statutory per diems: – days in Russia 700 RR per day
Aid on birth of a child 50,000 RR for each birth – days abroad 2,500 RR per day
Loans: – 2/3 of the CB refinancing rate for rouble loans; – 9% per annum for foreign currency loans
Income from sale of: – immovable residential property 1,000,000 RR (upper limit)
– immovable non-residential property and movable property altogether 250,000 RR (upper limit)
Investment PIT deduction Ks*3,000,000 RR (upper limit)
Additional (voluntary) insurance contributions of employer for the accumulated portion of the pension 12,000 RR
Maximum aggregate limit for all social deductions (except for two deductions below) 120,000 RR (upper limit)
Educational deduction 50,000 RR per person (upper limit); Charity deduction up to 25% of income (in cash)

Professional deduction
– general 20% – musician, sculptor 40%
– designer, photographer, architect 30% – creator of literary works, including theatre, cinema, circus 20%

Forex rates RR/EUR (notional, only for exam purposes):

10 and 17 December 2022 – 87.0 RR/EUR; 31 December 2022 – 91.0 RR/EUR; 5, 7 and 8 January 2023 – 93.0 RR/EUR;
1 October 2023 - 87.5 RR/EUR; 7 October 2023 - 86.5 RR/EUR; 31 October 2023 - 87.0 RR/EUR;
1 November 2023 - 88.5 RR/EUR; 30 November 2023 - 89.5 RR/EUR; 1 December 2023 - 88.0 RR/EUR;
31 December 2023 - 89.0 RR/EUR.