Tax revenues of the budgets of the subjects of the Russian Federation

1. Tax revenues from the following regional taxes shall be credited to the budgets of the subjects of the Russian Federation:

property tax on organizations - at a rate of 100 percent;

gambling business tax - at a rate of 100 percent;

vehicle tax - at a rate of 100 percent.

2. Tax revenues from the following federal taxes and fees, including those provided for under special tax regimes, shall be credited to the budgets of the subjects of the Russian Federation:

corporate profit tax at the rate established for crediting this tax to the budgets of the subjects of the Russian Federation - at a rate of 100 percent;

corporate profit tax in cases where production sharing agreements were concluded prior to the entry into force of the Federal Law "On Production Sharing Agreements" and do not provide for special tax rates for crediting this tax to the federal budget and budgets of the subjects of the Russian Federation - at a rate of 80 percent;

income tax on individuals - at the rate of 80 percent;

(as amended by Federal Law No. 361-FZ dated November 30, 2011)

income tax on individuals paid by foreign citizens in the form of a fixed advance payment when they carry out labor activities within the territory of the Russian Federation on the basis of a patent - at the rate of 100 percent;

(this paragraph introduced by Federal Law No. 86-FZ dated May 19, 2010)

excise duties on ethyl alcohol produced from food raw materials - at the rate of 50 percent;

excise duties on spirit-containing products - at the rate of 50 percent;

excise duties on automotive gasoline, straight-run gasoline, diesel fuel, motor oils for diesel and carburetor (fuel injection) engines - at the rate of 100 percent;

(as amended by Federal Law No. 310-FZ dated December 30, 2008)

excise duties on alcoholic products - at the rate of 100 percent;

excise duties on beer - at the rate of 100 percent;

this paragraph has become void. - Federal Law No. 218-FZ dated September 22, 2009;

tax on the extraction of common widespread minerals - at a rate of 100 percent;

tax on the extraction of minerals (excluding minerals in the form of hydrocarbon raw materials, natural diamonds and common widespread minerals) - at a rate of 60 percent;

tax on the extraction of minerals in the form of natural diamonds - at a rate of 100 percent;

regular payments for the extraction of minerals (royalties) upon execution of production sharing agreements in the form of hydrocarbon raw materials (excluding natural gas) - at a rate of 5 percent;

fee for the use of objects of aquatic biological resources (excluding internal water bodies) - at a rate of 80 percent;

(as amended by Federal Law No. 333-FZ dated December 6, 2007)

fee for the use of objects of aquatic biological resources (for internal water bodies) - at a rate of 80 percent;

(this paragraph introduced by Federal Law No. 333-FZ dated December 6, 2007)

fee for the use of wildlife objects - at the rate of 100 percent;

tax collected in connection with the application of the simplified taxation system - at the rate of 100 percent;

(as amended by Federal Law No. 213-FZ dated July 24, 2009)

tax collected in the form of a patent fee in connection with the application of the simplified taxation system - at the rate of 100 percent;

(as amended by Federal Law No. 213-FZ dated July 24, 2009)

minimum tax collected in connection with the application of the simplified taxation system - at the rate of 100 percent;

(this paragraph introduced by Federal Law No. 213-FZ dated July 24, 2009)

agricultural tax - at the rate of 30 percent;

state fee (to be credited to the place of state registration, performance of legally significant actions or issuance of documents) - at the rate of 100 percent:

in cases considered by constitutional (charter) courts of the respective subjects of the Russian Federation;

for the performance of notarial acts by notaries of state notary offices and (or) officials of executive authorities authorized in accordance with legislative acts of the Russian Federation and (or) legislative acts of the subjects of the Russian Federation to perform notarial acts;

for the state registration of interregional, regional and local public organizations, branches of public organizations, as well as for the state registration of changes to their founding documents;

for the state registration of regional branches of political parties;

for the registration of mass media whose products are intended primarily for distribution within the territory of a subject of the Russian Federation, as well as for issuing a duplicate certificate of such registration;

for actions of authorized bodies related to licensing the preparation, processing and sale of non-ferrous metal scrap, for licensing the preparation, processing and sale of ferrous metal scrap;

for granting licenses for retail sale of alcoholic products issued by executive authorities of Russian Federation subjects;

(paragraph introduced by Federal Law No. 374-FZ dated December 27, 2009)

for actions of executive authorities of Russian Federation subjects related to licensing educational activities carried out within the powers transferred by the Russian Federation in the field of education;

(paragraph introduced by Federal Law No. 293-FZ dated November 8, 2010)

for actions of executive authorities of Russian Federation subjects related to state accreditation of educational institutions carried out within the powers transferred by the Russian Federation in the field of education;

(paragraph introduced by Federal Law No. 293-FZ dated November 8, 2010)

for the actions of executive authorities of the subjects of the Russian Federation in affixing an apostille on state-form documents concerning education, academic degrees and academic titles within the powers delegated by the Russian Federation in the field of education;

(paragraph introduced by Federal Law No. 293-FZ dated November 8, 2010)

for the issuance by the authorized executive authority of a subject of the Russian Federation of a special permit for the movement on roads of vehicles carrying dangerous, heavy and (or) oversized cargo.

The allocation to the budgets of the subjects of the Russian Federation of tax revenues from excise duties on alcoholic products with an ethyl alcohol volume share of more than 9 percent up to and including 25 percent (excluding wine) and alcoholic products with an ethyl alcohol volume share exceeding 25 percent (excluding wine), produced within the territory of the Russian Federation, is carried out according to the following norms:

40 percent of the specified revenues are credited to the budget of the subject of the Russian Federation where the alcoholic products are produced;

(as amended by Federal Law No. 205-FZ dated November 24, 2008)

60 percent of the specified revenues is distributed among the budgets of the subjects of the Russian Federation in accordance with the norms approved by the federal law on the federal budget for the next fiscal year and planning period.

(as amended by Federal Law No. 205-FZ dated November 24, 2008)

The crediting of tax revenues from the payment of excise duties on automotive and straight-run gasoline, diesel fuel, motor oils for diesel and (or) carburetor (fuel injection) engines to the budgets of the subjects of the Russian Federation in accordance with the norm specified in this article is carried out in the order established by the federal law on the federal budget for the next fiscal year and planning period.

(paragraph 2 as amended by Federal Law No. 257-FZ dated November 8, 2007)

3. Tax revenues from federal taxes and fees, as well as taxes provided for under special tax regimes, which according to this Code are to be credited to local budgets and budgets of the subjects of the Russian Federation, shall be allocated to the budgets of the subjects of the Russian Federation - the cities of federal significance, Moscow and Saint Petersburg.

Source: "Budget Code of the Russian Federation" dated 31.07.1998 No. 145-FZ (as amended on 03.12.2012)