Guide to Property Taxes in Russia

Tax residents of Kazakhstan are subject to taxation on their worldwide income, while non-residents are taxed solely on income sourced from Kazakhstan.

Rental Income Tax


As of January 2021, tax residents are subject to a 13% tax rate on annual income up to 5 million rubles (US$48,312). For income exceeding this threshold, a 15% tax rate applies. 

Non-residents are taxed at 30% on income sourced from Russia, while self-employed individuals pay a turnover tax of 4–6%.

Tax Type Rate
Non-residents 30%
Residents 13%-15%

Capital Gains


In Russia, there is no distinct tax for capital gains. Instead, such gains from the disposal of capital assets are taxed under standard corporate or personal income tax rules. Capital gains are subject to a 20% corporate income tax (CIT) rate for companies, a 13% personal income tax rate for residents, and a 30% rate for non-residents.

Corporate Taxation in Russia


Income Tax

Income and capital gains earned by companies in Russia are taxed at a flat corporate income tax (CIT) rate of 20%.

Tax Type Rate
Corporate Tax 20%

Property Buying Costs and Taxes in Russia


Transaction Costs
    Who Pays?
Registration Fee 0.00% buyer
Notary Fee 1.50% buyer
Legal Fees 1.00% buyer
Real Estate Agent's Fee 2.00% - 5.00% seller
Costs paid by buyer 2.50%
Costs paid by seller 2.00% - 5.00%
ROUNDTRIP TRANSACTION COSTS 4.50% - 7.50%
Source: Global Property Guide

Property Holding Tax


Property tax in Russia is payable annually and applies to residential properties, including apartments, individual houses, and rooms, as well as other types of real estate, such as parking spaces.

Tax Type Rate
Objects worth less than 300 million rubles (US$2,898,730) 0.10%
Objects worth more than 300 million rubles (US$2,898,730) 2.00%
All other objects 0.50%

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