Guide to Property Taxes in Russia
| Tax Rate on Rental Income | |||
| Monthly Income | US$1,500 | US$6,000 | US$12,000 |
| Tax Rate | 30% | 30% | 30% |
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% |