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 will be added from the World Bank in the data release (P1).
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
- MOFCOM Federal Tax Service
- Cross-check
-
Outward Investment and Cooperation Guide: Russia (2025 ed.) partly consistent The 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 Administration Federal 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.