On November 28, 2025, the President of the Russian Federation signed Federal law No. 425-FZ establishing a minimum effective profit tax rate of 15% for Russian companies that are part of multinational enterprises (MNE) groups. The changes will come into force starting 2026.<\/p>\n
The bill was drafted by the Russian Ministry of Finance in response to the launch of Pillar 2 in the OECD countries. The Pillar 2 rules are based on a fairly simple concept: taxation of profits in each jurisdiction where an MNE group is present at a rate of at least 15%.<\/p>\n
The new profit tax calculation rules will apply if the following conditions are met:<\/p>\n
If all of the above conditions are met, the Russian participant of the MNE group will have to pay additional profit tax in the Russian Federation at a rate of 15%. The changes do not provide any requirements for such a participant in the MNE, so they will affect both active and \u201cdormant\u201d companies.<\/p>\n
In connection with the introduction of the new rules, we recommend assessing the potential tax impact on the MNE group and its Russian participants in terms of budgeting, administrative burden, and potential double taxation.<\/p>\n
KBK Accounting is ready to offer its services, including:<\/p>\n
On November 28, 2025, the President of the Russian Federation signed Federal law No. 425-FZ establishing a minimum effective profit tax rate of 15% for Russian companies that are part of multinational enterprises (MNE) groups. The changes will come into…<\/p>\n","protected":false},"author":2,"featured_media":3340,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"\n