| Taxpayers |
Individuals (tax residents and non-residents of the Russian Federation) |
| Subject to tax |
Income of an individual expressed in money and in kind
|
| Tax base |
Personal income taxed at 13% tax rate and reduced by an amount of tax deductions
Personal income taxed at other tax rates (tax deductions are not applicable)
|
| Tax rate |
|
| Tax calculation |
The tax shall be calculated as the percentages share of the tax base, corresponding to the tax rate
The tax shall be calculated as the percentages share of the tax base, corresponding to the tax rate
|
| Tax payment (tax with holding) |
Tax calculation and tax withholding is done by a tax agent at source
Tax amounts calculated on the bases of self declaration are paid not later then the 15th day of July in the year following the expired tax period |
| Tax return |
Filed to the tax authority not later then the 30th day of April, following the expired tax period |