This country currently has a directory entry or basic profile only; a full handbook is planned.
01Overview
- Region
- Europe
- Capital
- Moscow
- Currency
- RUB
- Languages
- Russian
- ISO code
- RU / RUS
Jurisdictions
- Russia — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population are not included yet; see official statistics such as the World Bank.
02Market Entry
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Most sectors open; strategic sectors restricted
- Applies to
- Strategic-sector investment needs government commission approval; gambling and life insurance are closed; international sanctions compliance is essential
- Jurisdiction
- Russia
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Limited liability company (OOO)
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
Regional offices of the Federal Tax Service
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Most sectors open; strategic sectors restricted
- Applies to
- Strategic-sector investment needs government commission approval; gambling and life insurance are closed; international sanctions compliance is essential
- Jurisdiction
- Russia
- Source
- MOFCOM
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
25%
- Applies to
- Raised from 20% to 25% from 2025
- Jurisdiction
- Russia
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT standard rate 22%
- Applies to
- Raised from 20% to 22% from 2026; a 10% reduced rate also applies
- Jurisdiction
- Russia
- Source
- MOFCOMFederal Tax Service
- Cross-check
Outward Investment and Cooperation Guide: Russia (2025 ed.)partly consistentThe guide reports a proposal to raise it to 22% from 2026
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
15%
- Applies to
- Reducible under the China–Russia treaty
- Jurisdiction
- Russia
- Source
- State Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
Federal Tax Service
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- State Taxation AdministrationFederal Tax Service
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
In force
- Applies to
- Rates and conditions per the treaty text and STA publications
- Jurisdiction
- Russia
- Source
- State Taxation Administration (China)State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
Currency control applies
- Applies to
- Extra restrictions apply to parties from 'unfriendly' countries; cross-border payments face sanctions and bank compliance risk
- Jurisdiction
- Russia
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Bank of Russia (central bank)
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Quota and permit to attract foreign workers, plus work permit
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
Ministry of Internal Affairs (migration directorate)
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
Unified insurance contributions (pension, health, social insurance)
- Applies to
- Collected by the Federal Tax Service; coverage of foreign employees depends on residence status
- Jurisdiction
- Russia
- Source
- Federal Tax Service
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
Federal Customs Service, applying the EAEU Customs Code
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
Eurasian Economic Union (and its FTAs with Vietnam, Singapore, Serbia, Iran and others)
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- MOFCOM
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
Ministry of Economic Development and others; Government Commission on Foreign Investment (strategic sectors)
- Applies to
- Ordinary companies
- Jurisdiction
- Russia
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Special economic zones
- Applies to
- Under the 2005 Law on Special Economic Zones
- Jurisdiction
- Russia
- Source
- MOFCOM
09Digital & IP
IP office
Authority for trademark and patent filing and registration.
Federal Service for Intellectual Property (Rospatent)
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- Russia
- Source
- WIPO
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Federal Law No. 152-FZ on Personal Data
- Applies to
- Supervised by Roskomnadzor; personal data of Russian citizens must first be stored in Russia
- Jurisdiction
- Russia
- Source
- Roskomnadzor
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- Russia
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Eastern Europe, monitored by our sister site Global Risk Monitor.
View Eastern Europe risk monitor
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
- 1Decide model and jurisdiction
- 2Confirm licences
- 3Prepare documents
- 4Incorporate
- 5Register for tax
- 6Open bank account
- 7Obtain operating licences
- 8Start operations
Generic steps without times or fees; rely on the facts and official sources on this page.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Green guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻俄罗斯联邦大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.