Retained
- Statutory Tax Rate18
- Surtax Based on Taxable Income0
- Surtax Based on Statutory Tax0
- Surtax Deductible from Taxable Income0
- Statutory Tax Deductable0
- Effective Tax Rate18
Statutory Tax Rate
The standard tax rate is 18%. Reduced rates of 0% or 3% apply to qualified insurance activities. A planned reduction in the standard rate to 17% in 2015 and 16% in 2016 has been put on hold.
Corporate income tax is no longer applicable in the Free Economic Zone of Crimea.
Corporate income tax is no longer applicable in the Free Economic Zone of Crimea.