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Object of insurance premium taxation

8 October 2026, 11:25

The subject of insurance premium taxation is the conduct of entrepreneurial or other professional activities, and in cases provided for by the third paragraph of subitem 1 of item 1.2 of article 430 of this Code, the subject of insurance premium taxation is also considered to be income received by the insurance premium payer and determined in accordance with paragraph 9 of article 430 of this Code¹.

The taxable object for insurance contributions are payments and other remuneration made to physical persons who are subject to mandatory social insurance in accordance with federal laws on specific types of mandatory social insurance, within the framework of employment relationships, including remuneration under employment contracts, made on the basis of a decision by the general meeting of apartment owners in a multi-apartment building in favor of members of the multi-apartment building council, including the chairman of the multi-apartment building council, elected by the property owners of the multi-apartment building in accordance with the provisions of the Housing Code of the Russian Federation, and under civil law contracts, the subject of which is the performance of work or provision of services (excluding remuneration paid to persons referred to in subitem 2 of item 1 of article 419 of this Code), including members of the multi-apartment building council, including the chairman of the multi-apartment building council, elected by property owners of the multi-apartment building in accordance with the provisions of the Housing Code of the Russian Federation Russian Federation².

No. 32. Art. 3340.

No. 32. Art. 3340.

Tax Code of the Russian Federation, ed. as of 2024-08-08, Art. 420, para. 3 // RSZ RF. ↩
Tax Code of the Russian Federation, ed. as of 2025-01-01, Art. 420, para. 2 // RSZ RF. ↩

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