| Corporation Tax on Income and Gains |
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| General rate |
20% |
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| Annual Real Estate Taxes |
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| Corporate Property Tax (Federal Rate) |
2.20% |
* |
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| Land Tax (Federal Rate) |
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| - Agricultural and housing |
0.30% |
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| - Other types of land |
1.50% |
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| *Rate may vary according to region. Chargeable on net book value of qualifying fixed assets |
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| There is no stamp duty on the transfer of real estate |
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| Value Added Tax |
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| Standard rate |
18% |
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| Reduced rate |
10% |
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| Capital Duty |
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| On the issue of certain shares and bonds for |
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| circulation in Russia |
0.2%* |
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| *Cannot exceed RUR 200,000 |
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| Withholding Rates (Non-Treaty) |
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| Dividends |
15% |
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| Interest |
20% |
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| Royalties |
20% |
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| Capital gains on Russian real estate |
20% |
* |
| Rental and leasing income |
20% |
** |
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| *20% of gross proceeds or can elect for standard rate of corporation tax on net gain |
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| **Where property not connected to PE |
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