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) |
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| Value-added tax (VAT) |
Exemption from the CIT, CPT and VAT | |
| Retail duty | Retail duty | Exemption from the retail duty |
| Transport tax |
| Land tax |
| Personal income tax (applicable to employees, if any) |
| Insurance premiums payable to extra-budgetary funds |
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 |
| 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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