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What Tax Incentives are Available for Entrepreneurs and Investors in Russia?
... popular tools for private investors in Russia. It allows for two types of tax deductions:
Type A - a deduction for contributions up to 400,000 rubles per year, enabling a tax refund of up to 52,000 rubles. This is suitable for those paying personal income tax (PIT) at the rate of 13%.
Type B - exemption from taxation on income derived from securities transactions when the IIA is closed. This option is suitable for investors planning significant investment returns.
Long-term capital gains exemption on share ...
The Pros and Cons of Different Tax Regimes for Businesses in Russia
... individual entrepreneurs. Legal entities cannot utilize the PTS.
4. Unified Agricultural Tax (UAT)
The UAT is a tax regime designed for agricultural enterprises involved in the production of agricultural goods.
Advantages of UAT:
Low tax rate. The UAT has a tax rate of 6% on the difference between income and expenses.
Simplified reporting. Agricultural enterprises under UAT are exempt from profit tax and VAT (except for VAT on imports).
Special benefits. Agricultural companies can access additional advantages and subsidies.
Disadvantages of UAT:
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What are Dividends?
... outlining the payment amounts for each recipient.
Tax Calculation and Withholding. The accounting department calculates the approved dividend amounts and concurrently withholds the necessary tax. The company acts as a tax agent, calculating personal income tax (PIT) for individuals at the established rate.
Payment. The final step is to transfer the funds to the bank accounts of the members (shareholders). This must be completed no later than 60 days from the decision date (unless the charter specifies a ...
Analysis of PJSC Gazprom's RAS Report for the First Half of 2025
....9 billion rubles in expenses)—expectedly low, as taxable profit is minimal. In 2024, the current tax was practically zero due to substantial losses.
The main contribution came from deferred profit tax, which added 24 billion rubles to the result (tax income). Deferred tax liabilities and assets reflect the differences between profit accounting under RAS and tax accounting. In simpler terms, last year, Gazprom incurred substantial losses under accounting standards, which may be carried forward to reduce ...
New Cryptocurrency Tax Rules in Russia from 2025: What Investors and Miners Need to Know
New cryptocurrency taxation rules came into force in Russia on January 1, 2025. How have personal income tax rates changed for traders and investors? What awaits miners now? And how will the new regulations affect the development of the crypto market? Our article provides a detailed analysis of the new rules, their impact on the market, and recommendations ...