For investors: a helpdesk telephone

+7 (8622) 64-33-59

Information about the active taxes-and-duties

The print version

Tax description Tax object Tax base Rate (%) Distribution of Budgets
Personal income tax Taxpayers` incomes:
  • Sources of incomes within Russian Federation and outside RF for individuals who are RF tax residents
  • Sources of incomes within Russian Federation who are not RF tax residents
All Taxpayer’s incomes obtained either in monetary or natural forms or accrued right, incomes as material gains, specified in Article 212 of RF Tax Code. 13 Territorial Budget — 63,25%
Local Budget — 36,75%
Tax Income Taxpayer’s incomes Monetary value of incomes specified in RF Tax Code 20 Federal Budget — 2%
Territorial Budget — 17,1%
Local Budget — 0,9%
Individual Property Tax Properties owned by individuals: residence building, apartments and other constructions, facilities located on the territory of Sochi. Property Inventory Value:
  • Up to 300 thousand roubles
  • Over 300 thousand roubles to 500 thousand roubles
  • Over 500 thousand to 3 Mln. roubles
  • Over 3 Mln. roubles to 5 Mln. roubles
  • Over 5 Mln. roubles

  • 0,1
  • 0,3
  • 0,5
  • 1,0
  • 2,0
 Local Budget — 100%
Corporate Property Tax Real and personal property booked on balance as fixed assets Average annual value of the property registered as tax object 2,2 Territorial Budget — 100%
Land tax Plots of land are considered as tax object located on the territory of Sochi Determined by Sochi City Council Resolution of December 11, 2007 №231 "Concerning the land tax on the territory of Sochi" (as amended of July 14, 2009 №113) On a case by case basis Local Budget — 100%
Transport tax Transport vehicles registered in accordance with established procedure of RF Law Determined by Article 359 of RF Tax Code, Krasnodar Region Legislation on November 26, 2003 №639-КЗ "Concerning the transport tax on the territory of Krasnodar Region" (as amended of July 28, 2006 №1088-KZ) On a case by case basis Local Budget -100%
Land lease Lands classified as municipal property and lands where the owner is not defined located on the territory of Sochi Determined by Sochi Mayor’s Resolution of June 15, 2007 №791 "Concerning the determination of land lease fee for lands classified as municipal property and areas where the owner is not defined on the territory of Sochi" (as amended of July 1, 2008 №690) On a case by case basis Territorial Budget — 20%
Local Budget — 80% Land lease fee for lands where the owner is not defined
Local Budget — 100%
Lease fee for lands classified as municipal property
Real Estate property lease ОReal estate facilities classified as Sochi Municipality’s property, excepting land resources Determined by Sochi Mayor’s Resolution of April 7, 2009 №127 "Concerning the determination of annual rental fee for using the real estate facility located on the territory of Sochi" On a case by case basis Local Budget — 100%