Business Taxes in Russia 2026: VAT, Profit & USN

Understand the tax base as well as the percentage. This 2026 overview separates company taxes, simplified regimes, payroll and the questions a foreign founder should bring to an accountant.

By Igor Fedorov, Moscow Welcome project editor · Sources checked 20 October 2026

The main taxes at a glance

Tax or regime	2026 reference point	What the figure does not tell you
VAT · NDS	Standard rate: 22%. Reduced 10%, zero rates and exemptions have specific conditions.	Whether your transaction is taxable, where it is taxed, or whether input VAT is deductible.
Corporate profit tax	Ordinary rate: 25% of taxable profit.	It is not 25% of every payment received; recognised income and expenses matter.
USN: income	Basic rate: 6% of the relevant income base.	Eligibility, permitted reductions, VAT, contributions and payroll obligations.
USN: income less expenses	Basic rate: 15% of the relevant difference; an annual minimum-tax rule applies.	Which costs are recognised and whether the minimum tax determines the payment.
NPD	Basic rates: 4% / 6% for eligible income.	Nationality, activity, staffing and income-limit restrictions.

These are general reference figures, not a quote of the total tax cost. Special rules and qualifying regional reductions exist. Have the applicable year, activity and tax base confirmed before making a choice.

VAT and the 2026 USN threshold

The standard VAT rate is 22%. Some transactions have a 10% or zero rate, or qualify for exemption. Import VAT and tax-agent situations need separate assessment. Under the ordinary mechanism, eligible input VAT can affect the final amount payable; the sales percentage alone is not the full calculation.

For USN businesses, the 2026 exemption reference is RUB 20 million. Check both the previous year’s income and income accumulated during 2026. A newly registered USN business is generally exempt until the relevant threshold is exceeded; the FNS explains when the obligation starts following an in-year excess.

A business can remain on USN yet become liable for VAT. Where available, compare the ordinary VAT mechanism with the special 5% or 7% USN rates and their different input-deduction treatment. Have the accountant check the indexed bands and the consequences for customer pricing. This guide uses 2026 figures; verify rules for a later launch year separately.

USN: compare the bases, not just 6 and 15

USN is a special regime subject to eligibility conditions. Its two basic objects are income and income minus recognised expenses. For the latter, the annual minimum tax is 1% of relevant income if it exceeds the tax calculated in the ordinary way. A regional reduction is not automatic merely because the business is in Moscow.

For illustration only, suppose relevant income is RUB 1 million and recognised expenses are RUB 700,000. Before any other adjustment, 6% of income is RUB 60,000; 15% of the RUB 300,000 difference is RUB 45,000. This arithmetic does not include VAT, contributions, payroll or other taxes, and does not establish eligibility or deductibility.

A new IP or company can notify USN with registration or within 30 days of tax registration. Confirm the current notification and keep proof of filing. Do not wait for the first invoice to ask who will handle the choice.

Profit tax, payroll and the owner

The ordinary corporate profit-tax rate is 25%, applied to taxable profit under the relevant recognition and deduction rules. A company’s bank balance is not the same as its taxable profit. Special regimes and particular categories can change the treatment.

Payroll is another layer: distinguish an employee’s gross pay, net pay and the employer’s total cost. Personal income tax and insurance contributions are not included simply by quoting a USN percentage. The principal progressive scale for relevant resident personal income runs from 13% to 22%; non-resident and special-category treatment must be assessed separately.

Company money is not automatically the owner’s personal spending money. Ask how salary, dividends, expense reimbursements and founder financing should be documented. Cross-border receipts, payments and personal residence can introduce obligations in another country, so obtain advice for both sides where needed.

Other regimes and an accountant’s briefing

NPD, the patent tax system (PSN) and automated USN each have separate eligibility and operating conditions. NPD is not available to every nationality. A tax patent for an IP and a foreign worker’s work patent are different concepts.

Your intended structure, owners and city of operation.
Low, expected and high annual-revenue scenarios.
Documentable expenses, equipment, premises and staffing.
Individual or business customers and their VAT expectations.
Imports, exports and payments involving other countries.
Who will monitor thresholds, issue documents and submit returns.

Use the business-start roadmap and accounting partner support to organise the next discussion.

Questions, answered

Does USN mean no VAT?

No. In 2026 the relevant VAT exemption threshold is RUB 20 million, with previous-year and in-year checks. USN can continue alongside a VAT obligation.

Is 25% corporate profit tax charged on all revenue?

The ordinary rate applies to taxable profit, determined under the relevant income and expense rules. It is not a universal rate on all turnover.

Which is better: 6% or 15% USN?

Compare eligibility, recognised expenses, minimum tax, VAT, contributions and customer requirements. The lower headline percentage alone does not answer the question.