Russia Corporate Income Tax
Detailed corporate income tax rates and rules for Russia in 2026.
Russia levies corporate profit tax (nalog na pribyl) at a standard rate of 20%, split between the federal budget (3%) and regional budgets (17%). Regions can reduce their portion to as low as 13.5% for certain categories of taxpayers. IT companies benefit from a reduced rate of 5% (temporarily 0% for 2022-2024). Special economic zones and certain territories offer further reductions.
Standard Rate
20%
Additional Notes
Russia's corporate tax rate increased to 25% from 2025 under recent fiscal reforms, with the split being 8% federal and 17% regional. Russia applies CFC rules requiring residents to include profits of controlled foreign companies in their tax base if the CFC's effective tax rate is below 75% of the Russian rate. Transfer pricing rules apply to related-party transactions. Tax losses can be carried forward indefinitely but can only offset up to 50% of the current year's tax base (through 2026).
How Russia Corporate Tax compares
Russia’s corporate tax rate of 20% is the 127th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
