Tax regime types

SOLE TRADERS

Sole traders may choose between the general tax regime and one of the special tax regimes

GENERAL REGIME SPECIAL REGIME
Personal income tax
(applicable to personal income)
(PIT)
Simplified taxation system (STS) Patent taxation system (PTS)
Personal property tax
(PPT)
Value-added tax
(VAT)
Exemption from the CIT, CPT and VAT
Retail duty Retail duty Exemption from the retail duty

TAXES PAYABLE REGARDLESS OF THE TAX REGIME

Transport tax
Land tax
Personal income tax
(applicable to employees, if any))
Insurance premiums payable to extra-budgetary funds

LEGAL ENTITIES

Legal entities may choose between the general tax regime and the special tax regime

GENERAL REGIME SPECIAL REGIME
Corporate income tax
(CIT)
Simplified taxation system
(STS)
Corporate property tax (CPT)
Value-added tax
(VAT)
Exemption from the CIT, CPT and VAT

TAXES PAYABLE REGARDLESS OF THE TAX REGIME

Retail duty
Transport tax
Land tax
Personal income tax
(applicable to employees, if any)
Insurance premiums payable to extra-budgetary funds

Please visit the Moscow City Department for Economic Policy and Development website for more information on small business taxation.

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