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Russia Tax Treaties
27 active treaty partners
Russia maintains 27 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 5% to 15% (median 10%), with qualified rates for direct investment ranging from 5% to 10%. Interest is fully exempt (0%) in 17 of 27 treaties, with rates up to 15% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate25%
Individual Range13-22%
Capital Gains13%
CurrencyRUB
Key Facts
Treaty Model BasisOECD
Treaty Network80 treaties
Fiscal YearJan 1 - Dec 31
CurrencyRUB
Rate Distribution
General Dividends at 5% or below1 of 27 treaties
Qualified Dividends at 5% or below16 of 27 treaties
Interest at 0%17 of 27 treaties
Official Sources
Tax AuthorityFederal Tax Service (FNS)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 5% | 0% | 0% | In force |
| 🇧🇪Belgium | 10% / 10% | 10% | 0% | In force |
| 🇧🇷Brazil | 15% / 10% | 15% | 0% | In force |
| 🇨🇳China | 10% / 5% | 0% | 0% | In force |
| 🇨🇾Cyprus | 10% / 5% | 0% | 0% | In force |
| 🇨🇿Czech Republic | 10% / 10% | 0% | 0% | In force |
| 🇩🇰Denmark | 10% / 10% | 0% | 0% | In force |
| 🇫🇮Finland | 12% / 5% | 0% | 0% | In force |
| 🇫🇷France | 15% / 5% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 0% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 10% / 10% | 0% | 0% | In force |
| 🇮🇳India | 10% / 10% | 10% | 0% | In force |
| 🇮🇹Italy | 10% / 5% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 0% | 0% | In force |
| 🇳🇴Norway | 10% / 10% | 0% | 0% | In force |
| 🇵🇱Poland | 10% / 10% | 10% | 0% | In force |
| 🇸🇦Saudi Arabia | 5% / 5% | 5% | 0% | In force |
| 🇸🇬Singapore | 10% / 5% | 0% | 0% | In force |
| 🇸🇰Slovak Republic | 10% / 10% | 0% | 0% | In force |
| 🇿🇦South Africa | 15% / 10% | 10% | 0% | In force |
| 🇰🇷South Korea | 10% / 5% | 0% | 0% | In force |
| 🇪🇸Spain | 15% / 5% | 0% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 0% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 0% | 0% | In force |
| 🇹🇷Turkey | 10% / 10% | 10% | 0% | In force |
| 🇺🇸United States | 10% / 5% | 0% | 0% | Suspended |