Non-tax revenues of budgets of the subjects of the Russian Federation

Non-tax revenues of the budgets of the subjects of the Russian Federation are formed in accordance with Articles 41, 42, and 46 of this Code, including from:

(as amended by Federal Law No. 63-FZ dated April 26, 2007)

revenues from the use of property belonging to the state ownership of the subjects of the Russian Federation, except for the property of budgetary and autonomous institutions of the subjects of the Russian Federation, as well as the property of state unitary enterprises of the subjects of the Russian Federation, including those owned by the state - at a rate of 100 percent;

(this paragraph introduced by Federal Law No. 63-FZ dated April 26, 2007, as amended by Federal Law No. 83-FZ dated May 8, 2010)

revenues from the sale of property (excluding shares and other forms of participation in capital), belonging to the state ownership of the subjects of the Russian Federation, except for the property of budgetary and autonomous institutions of the subjects of the Russian Federation, as well as the property of state unitary enterprises of the subjects of the Russian Federation, including those owned by the state - at a rate of 100 percent;

(paragraph introduced by Federal Law No. 63-FZ of April 26, 2007, as amended by Federal Law No. 83-FZ of May 8, 2010)

revenues from paid services provided by state institutions of the subjects of the Russian Federation;

(paragraph introduced by Federal Law No. 63-FZ of April 26, 2007, as amended by Federal Law No. 83-FZ of May 8, 2010)

a portion of the profits of unitary enterprises established by the subjects of the Russian Federation remaining after tax and other mandatory payments to the budget - in amounts determined in accordance with the laws of the subjects of the Russian Federation;

(as amended by Federal Law No. 63-FZ of April 26, 2007)

pollution charges to the environment - at a rate of 40 percent;

charges for the use of forests in excess of the minimum rental fee and the minimum price under the contract for the sale of forest plantations, as well as charges under the contract for the sale of forest plantations for own needs - at a rate of 100 percent;

(as amended by the Federal Laws of December 4, 2006 No. 201-FZ, and April 26, 2007 No. 63-FZ)

the paragraph has lost its force since January 1, 2008 - Federal Law of April 26, 2007 No. 63-FZ;

declarative payment - at the rate of 100 percent;

(paragraph introduced by the Federal Law of December 30, 2006 No. 265-FZ)

the paragraph has lost its force - Federal Law of December 27, 2009 No. 374-FZ;

(paragraph introduced by the Federal Law of April 26, 2007 No. 63-FZ)

revenues from the lease of land plots, state ownership over which has not been demarcated and located within the boundaries of urban districts, as well as funds from the sale of rights to conclude lease agreements for these land plots - at the rate of 20 percent;

(paragraph introduced by the Federal Law of April 26, 2007 No. 63-FZ)

revenues from the sale of land plots, state ownership over which has not been demarcated and located within the boundaries of urban districts - at the rate of 20 percent;

(paragraph introduced by the Federal Law of April 26, 2007 No. 63-FZ)

revenues from the sale of land plots that are in federal ownership and whose management and disposal powers exercised by the Russian Federation have been transferred to state authorities of the subjects of the Russian Federation, leasing such land plots, selling rights to conclude lease agreements for such land plots - not more than 50 percent;

(paragraph introduced by Federal Law No. 161-FZ dated July 24, 2008)

revenues from the sale of real estate objects simultaneously with the land plots occupied by such real estate objects that are in federal ownership and whose management and disposal powers exercised by the Russian Federation have been transferred to state authorities of the subjects of the Russian Federation - not more than 50 percent;

(paragraph introduced by Federal Law No. 161-FZ dated July 24, 2008)

fees for using water objects that are in the ownership of the subjects of the Russian Federation - 100 percent;

(paragraph introduced by Federal Law No. 63-FZ of April 26, 2007)

one-time payments for the use of mineral resources upon occurrence of certain events specified in the license (bonuses), for mineral deposits containing natural diamonds - at a rate of 100 percent.

(paragraph introduced by Federal Law No. 63-FZ of April 26, 2007)

The following amounts shall be credited to the budgets of the subjects of the Russian Federation - the cities of federal significance Moscow and Saint Petersburg:

payment for negative impact on the environment - at a rate of 80 percent;

revenues from the lease of land plots, state ownership over which has not been demarcated and which are located within the boundaries of the cities of federal significance Moscow and Saint Petersburg, as well as funds from the sale of the right to conclude lease agreements for these land plots - at a rate of 100 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

revenues from the sale of land plots, state ownership over which has not been demarcated and which are located within the boundaries of the cities of federal significance Moscow and Saint Petersburg - at a rate of 100 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

revenues from the sale of land plots that are in federal ownership and the exercise of the powers of the Russian Federation regarding the management and disposal of which has been transferred to the state authorities of the subjects of the Russian Federation, leasing such land plots, selling rights to conclude lease agreements for such land plots - at a rate of 100 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

(paragraph introduced by Federal Law No. 161-FZ dated July 24, 2008)

revenues from the sale of real estate objects simultaneously with the occupied land plots, which are in federal ownership and the exercise of the powers of the Russian Federation regarding management and disposal of which has been transferred to the state authorities of the subjects of the Russian Federation - at a rate of 100 percent, unless otherwise provided by the legislation of the respective subject of the Russian Federation;

(paragraph introduced by Federal Law No. 161-FZ dated July 24, 2008)

fee for lifting the restriction on reconstruction, construction of buildings, structures, and facilities on a land plot - at a rate of 100 percent

Source: "Budget Code of the Russian Federation" dated July 31, 1998 No. 145-FZ (as amended on December 3, 2012)