Russia Capital Gains Tax

Detailed capital gains tax rates and rules for Russia in 2026.

Capital GainsRUB

Capital gains for individuals are generally taxed as part of ordinary income at progressive rates (13-22%). However, specific categories of investment income (dividends, securities gains) are subject to a maximum rate of 15% on income above RUB 5 million. Various exemptions apply based on holding periods. The investment tax deduction (IIS - Individual Investment Account type B) allows tax-free gains on securities held for 3+ years.

Standard Rate

15%

Exemptions

Gains from sale of residential property owned for 5+ years (3+ years if the only residence, inherited, received as gift from family, or privatized)
Gains from sale of shares in Russian companies held for 5+ years if listed on a Russian exchange
Gains up to RUB 1 million from sale of other property held for 3+ years
Gains from sale of shares in high-tech companies held for more than 1 year (certain conditions)
Investment tax deduction for long-term ownership of securities (3+ years) up to RUB 3 million per year of ownership

How Russia Capital Gains compares

Russia’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.