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)

Value-added tax
(VAT)

Exemption from the CIT, CPT and VAT

Exemption from the retail duty

TAXES PAYABLE REGARDLESS OF THE TAX REGIME

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

Value-added tax
(VAT)

Exemption from the CIT, CPT and VAT

TAXES PAYABLE REGARDLESS OF THE TAX REGIME

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.