Taxation
Taxes and Duties to Budget by Types in 2010
Taxation system includes taxes of three levels – federal, regional (oblast) and local (municipal). The Russian Federation Law ascertains types of taxes and their maximum interest rates and their application on three levels of power – federal, regional and local. The Russian Federation tax legislation consists of the Tax code and federal laws on taxes and dues.
Tomsk Oblast local and regional authorities are not empowered to change the federal tax base, federal taxes or to increase the maximum tax rates, but they can introduce new taxes in their territories limited by those permitted by the Russian Federation Government or tax privileges for some categories of tax payers.
| Type of tax | Rate,% | Object of taxation |
|---|---|---|
| Federal taxes | ||
| Value-Added Tax | Graded rate (0, 10 and 18 %) | Revenue from goods, work, service realization |
| Excises | Graded by particular types of goods | Value of excisable goods |
| Natural Person Bodies Income Tax |
13% - residents 9 % - dividends (for revenue in percent on obligations with mortgage paying off) 35 % - for different prizes and awards 30 % - for all incomes of natural persons, who are not tax residents of the Russian Federation |
Total revenue tax, taken by natural persons for the period |
| Unified Social Tax | Graded rate up to 26 % | Payments, remuneration for labor, civil and legal contracts |
| Income Tax for Organizations | Graded rate up to 20 % | Total profit |
| Mineral Production Tax | Graded rate up to 17,5 % | Production of minerals |
| Water tax | Rates are graded | Use of water objects |
| Taxes for use of fauna and water biological resources | Rates are graded | Use of fauna and water biological resources |
| State duty | Tax size is graded | Fee for fulfillment of important legal actions in the interests of a taxpayer by state bodies, local bodies or officials |
| Oblast taxes, fees and duties | ||
| Property Tax for Organizations |
2.2 % |
Main means, in the balance of an organization |
| Transport tax |
Rate is graded (depends on the type and power of transport) |
Transport means |
| Local taxes | ||
| Property tax for natural persons |
From 0.1 to 2 % (depends on property value) |
Real estate private property |
| Land tax |
From 0.3 to 1.5 % (depends on land category) |
Cadastral land value |
Contact
Inna Demidenko
Chariman of the Investment Policy Committee
Investments Department
Tomsk Oblast Administration
Tatiana Isakova
Acting Chairman of the Investment Policy Committee – Deputy Head of the Investments Department
Tomsk Oblast Administration
Tel.: +7 (3822) 510860
E-mail: isakova@tomsk.gov.ru