Rates
The profits tax rate is 20%. This rate
is split into two components paid to
different budgets:
Federal 2%
Regional 18%
The regional authorities may reduce their
component of the tax rate to 13.5%,
making the lowest possible total tax rate
15.5%. Some regions have effectively
adopted a reduced tax rate for certain
categories of taxpayers under certain
conditions (e.g., Leningrad region,
Vologda region, Kaluga region,
Krasnoyarsk territory and KhantyMansiysk
region).