All tax related issues within the Russian Federation must comply with the Tax Code of the Russian Federation (parts 1 & 2). They must also comply with any and all related laws enacted on the federal and local levels.

System of taxes and levies in Russia:

1. Federal taxes and levies (fixed by the Russian Tax Code and subject for payment throughout the territory of the Russian Federation):

• Value-added tax  
• excise-duties
• personal income tax
• unified social tax
• profit tax for enterprises
• tax for mineral extraction
• tax for water
• levies for the use of fauna and levies for the use of aquatic biological resources
• state fee

2. Regional taxes and levies (laid out by the federal Russian Tax Code and regional tax related laws and subject for payment in the regions):

• corporate property tax
• gambling tax
• tax on transportation

3. Local taxes and dues (laid out by federal Tax Code and municipal tax regulations, subject for payment to the municipal authorities):

• land tax
• personal property tax

Basic taxes rates:

• VAT - general rate makes up 18% of the retail price, on some goods - 10%
• Corporate income tax - general rate 24% of profit
• Property tax - 2,2% of average annual cost of fixed assets
• Unified social tax - 26% of labor compensation fund  (invested for employees’ benefit)
• Personal income tax   - general rate 13% of personal income (employees, including)