Type of income Tax rate
Interest 20% (*)
Income from operation, maintenance or lease of vessels, planes or other means of
transport or containers in international traffic 10%
Dividends 15%
Capital gains from disposal of immovable property and capital gains from disposal of
shares of Russian entities, if more than 50% of the assets of such entities consists of
immovable property
20%
Rental income 20%
Royalties 20%
Other types of income 20%