The Russian Government amended the regional corporation tax rate and published it on 3 August 2018 in the Official Journal.
The amendments permit the various regions to repeal the minimum rate of 13.5% in force in their territory from 1 January 2019. The reduced rate of corporation tax applies only to some categories of taxpayer, if they are listed in the tax code. Conversely, the reduced corporate tax rate will continue to apply until 1 January 2023, if it was established before 1 January 2018 in the region concerned.
