Starting in 2026, members of international corporate groups (ICGs) in Russia will face a new tax reality. A draft law has been prepared introducing for them a profit tax rate of no less than 15%. This is a response to global changes in taxation of large businesses.
Key Changes
The Russian Ministry of Finance has developed amendments to the Tax Code. They establish special rules for profit tax calculation and payment for Russian members of international corporate groups. The draft was created in response to the OECD countries' (including Russia) introduction of global 15% minimum tax rules for such groups effective January 1, 2024.
Impact on Russian Businesses
The changes will affect exclusively Russian companies that are part of international corporate groups (ICGs). For them, the profit tax will increase to 15% (according to the draft, the rate applies under clause 1.20 of Article 284 of the Tax Code of the Russian Federation). The tax amount will be distributed as follows: 5% will go to the federal budget, and 10% to the regional budget. This means a direct increase in the tax burden for this category of large taxpayers, starting in 2026.
What needs to be done?
The Russian participants of the Igc need to start assessing the consequences of the upcoming changes right now. It is necessary to analyze how the new rules will affect financial flows, the group's structure and the effectiveness of tax planning in the Russian jurisdiction.
Are your calculations ready for the changes?
The transition to the new rules will require precise and timely accounting. Acsour, with its deep expertise in accounting and tax support, is ready to provide comprehensive profit tax calculation outsourcing for ICG participants. Our specialists will ensure your reporting complies with the new legal requirements while minimizing risks and optimizing processes. Entrust complex calculations to professionals.
Key Changes
The Russian Ministry of Finance has developed amendments to the Tax Code. They establish special rules for profit tax calculation and payment for Russian members of international corporate groups. The draft was created in response to the OECD countries' (including Russia) introduction of global 15% minimum tax rules for such groups effective January 1, 2024.
Impact on Russian Businesses
The changes will affect exclusively Russian companies that are part of international corporate groups (ICGs). For them, the profit tax will increase to 15% (according to the draft, the rate applies under clause 1.20 of Article 284 of the Tax Code of the Russian Federation). The tax amount will be distributed as follows: 5% will go to the federal budget, and 10% to the regional budget. This means a direct increase in the tax burden for this category of large taxpayers, starting in 2026.
What needs to be done?
The Russian participants of the Igc need to start assessing the consequences of the upcoming changes right now. It is necessary to analyze how the new rules will affect financial flows, the group's structure and the effectiveness of tax planning in the Russian jurisdiction.
Are your calculations ready for the changes?
The transition to the new rules will require precise and timely accounting. Acsour, with its deep expertise in accounting and tax support, is ready to provide comprehensive profit tax calculation outsourcing for ICG participants. Our specialists will ensure your reporting complies with the new legal requirements while minimizing risks and optimizing processes. Entrust complex calculations to professionals.
