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The President signed the Federal Law On Amendments to Part One and Two of the Russian Federation Tax Code, Certain Legislative Acts of the Russian Federation and on Declaring Null and Void Some Legislative Provisions of the Russian Federation.
The document is intended to make comprehensive changes in the parameters of the Russian tax system. In particular, it provides for amendments affecting a personal income tax (a five-stage progressive taxation scale is introduced: 13, 15, 18, 20 and 22 percent depending on the taxpayer’s annual income) and a corporate income tax. The changes also concern some tax deductions, the amount of stamp duties, excise tax rates, corporate property tax, insurance premium rates, and the terms of applying simplified taxation. The law also introduces a new tourism tax, which will replace the resort fee.
Most of the amendments will be effective as of January 1, 2025.
July 12, 2024