Taxation in Russia: A 2026 Guide for Turkish Brands and E-Commerce Companies

Which taxes do Turkish brands pay when they set up a company, run e-commerce, or sell through a marketplace in Russia? How do VAT, corporate income tax, USN, and import taxes work?

For Turkish brands entering the Russian market, one of the most critical questions is not only how much they will sell, but how much money will remain in the business after sales.

Because the real cost of an e-commerce operation in Russia is not limited to product cost, marketplace commission, and logistics. The tax structure also directly affects the product's real profitability.

In particular, setting up a company in Russia, importing products, selling through marketplaces such as Wildberries or Ozon, and building a local operation can give rise to different tax obligations. In addition, significant changes to the Russian tax system took effect in 2026.

For this reason, older content on the internet that uses a 20% VAT rate should no longer be considered up to date for 2026. As of 1 January 2026, the general VAT rate in Russia is 22%. Nalog

In this guide, we explain Russia's basic tax system from the perspective of Turkish brands, with a focus on what e-commerce operations need to watch.

Which taxes arise after setting up a company in Russia?

Setting up a company in Russia does not mean paying only one tax. Different taxes and obligations may arise depending on the business model.

For an e-commerce company, the following areas should be assessed first:

The key point here is that the tax regime should be planned together with the commercial model from the company formation stage.

The same product, the same selling price, and the same marketplace operation can produce different net profitability depending on the tax structure chosen.

What is the VAT rate in Russia in 2026?

As of 2026, the general VAT rate in Russia is: 22%

As of 1 January 2026, the rate was increased from 20% to 22%. Nalog

At the same time, legislation also provides different VAT rates such as 10% and 0% for certain products and transactions.

For e-commerce companies, product category and the nature of the transaction should also be assessed separately.

What is USN?

One of the important tax regimes for small and medium-sized businesses in Russia is: USN — Simplified Taxation System

USN is not a direct equivalent of Turkey's "simplified tax" system. The main USN options are:

Taxation on income

and

Taxation on income minus expenses

Basic federal rates:

Regional legislation may apply lower rates for certain activities. Nalog

Important change for USN and VAT in 2026

In 2026, the relationship between USN and VAT has become especially important for Turkish companies. VAT rules have changed for taxpayers using USN.

For companies whose previous year's revenue remains below the set threshold, VAT exemption may apply under certain conditions.

When the threshold is exceeded, a VAT obligation may arise. According to current FNS guidance, this threshold for 2026 is 20 million RUB. Nalog

Therefore, for a company whose 2025 revenue exceeded 20 million RUB, a VAT obligation may arise in 2026.

For a brand that wants to set up a company in Russia and start a marketplace operation, this requires financial modelling from the very beginning.

Which VAT rates apply under USN?

When a USN taxpayer becomes liable for VAT, there are essentially two approaches.

General VAT rates

22% / 10% / 0%

and, under certain conditions:

Special VAT rates for USN

5% or 7%. Nalog

There is an important difference here. When general VAT rates are used, a deduction mechanism may apply for VAT paid on purchases.

For USN taxpayers using the special 5% or 7% rates, this mechanism generally does not work in the same way. The FNS explains this distinction separately. Nalog

Why is the 20 million RUB threshold important?

For 2026, the basic VAT exemption threshold under USN is: 20 million RUB

However, this threshold is not permanent. According to current FNS guidance:

Nalog

For this reason, a company established today should model not only its 2026 tax burden, but also the following years.

What is the corporate income tax rate in Russia?

In 2026, the general corporate income tax rate is: 25%

Of this, 8% goes to the federal budget and 17% to the regional budget. Nalog

Special rules and incentives may apply for certain companies, activities, and regions.

Therefore, the 25% rate should not be treated as a single fixed rate for every company.

USN or the general tax system?

One of the most common questions for Turkish brands entering the Russian market is: "Should we use USN or operate under the general tax system?"

There is no single answer. The following should be assessed together when making a decision: Revenue → Expenses → Product cost → Imports → Import VAT → Marketplace sales → Employee costs → Profitability

For example, in a business with high import and purchasing costs, the ability to account for input VAT may be important. In a business with a simpler cost structure, a different tax regime may be more commercially suitable.

How should VAT be calculated for an e-commerce company in Russia?

In marketplace operations, it is not correct to think of VAT only as "22% of sales".

The actual calculation should be assessed as follows: Sales → Taxable transaction → VAT → Deductible VAT → VAT payable

Especially for companies importing products from Turkey to Russia, VAT arising during import should also be included in the financial model.

The FNS states that VAT exemption under USN does not eliminate import VAT payable in certain cases during import. Nalog

Import VAT and sales VAT are different stages

This distinction is especially important for Turkish brands entering the Russian market.

When a product is imported from Turkey to Russia, different customs and tax obligations arise at the Turkey → Customs → Import into Russia stage.

Then the sale takes place through Company in Russia → Marketplace → End consumer.

Therefore, the tax burden at the import stage and the VAT arising from sales within Russia are not the same transaction. Both must be modelled separately.

Marketplace commission does not replace tax calculation

This is another important issue for Turkish brands. For example, with 1,000,000 RUB in sales, the marketplace took 150,000 RUB in commission. 850,000 RUB remained for the company.

For this reason, marketplace financial reports in Russian e-commerce operations should be assessed together with accounting and tax records.

Employer social insurance contributions

For companies employing staff in Russia, employer social insurance obligations exist in addition to payroll taxes.

In 2026, the general social insurance contribution rate is: 30%

For payments above the set annual base, a rate of 15.1% applies. In 2026, the unified upper limit for a single employee is 2,979,000 RUB. Nalog

Reduced rates may apply for certain sectors and companies.

Therefore, Turkish brands that will employ staff in Russia should not consider only the employee's net or gross salary when calculating personnel cost.

How should taxes be calculated for e-commerce in Russia?

Looking only at the selling price is not enough to determine a product's real profitability.

For example: Sales (1,000 RUB) → Marketplace costs (commission, logistics, storage, advertising) → Product cost → Import costs → Operating expenses → Taxes → Net profit

For this reason, a tax-inclusive product-level profitability model should be created before the product is sent to Russia.

Simple tax regime comparison for Turkish brands

Because USN rates and VAT applications may vary depending on the company's situation and current legislation, this table should not be used alone as a decision-making tool. Nalog

Most common tax mistakes Turkish brands make in Russian e-commerce

1. Looking only at marketplace commission

The real tax and operating cost is broader than this.

2. Using outdated VAT rates

As of 2026, the general VAT rate is 22%. Nalog

3. Assuming USN automatically means no VAT

The relationship between USN and VAT changed in 2026. Revenue thresholds and the chosen VAT method must also be assessed. Nalog

4. Not accounting for import VAT

For companies importing products into Russia, the tax burden at the import stage must be included in the model.

5. Confusing tax rate with profitability

A low 5% or 6% rate does not automatically mean lower total operating cost.

6. Planning the tax regime after the company is set up

Company structure, tax regime, marketplace, and logistics should be planned as a single commercial model.

What tax analysis should a Turkish brand carry out before entering Russia?

Recommended sequence:

1. Sales model

Who will be the seller in Russia?

2. Company structure

OOO / another structure?

3. Tax regime

USN / general system?

4. VAT

Exemption / 5% / 7% / 22% / other applicable rates?

5. Imports

Customs duties + import VAT + other costs

6. Marketplace

Commission + logistics + storage + advertising

7. Employees

Salary + employer contributions

8. Profitability

Net profit by product / channel / period

This sequence turns taxation from an accounting-only topic into part of the Russia market entry strategy.

Conclusion: Calculate the tax model, not just the tax rate

For Turkish brands that want to do e-commerce in Russia, the real question is not "Which tax rate is lower?"

The real question is: "Which structure will allow me to manage the total tax burden correctly for my product, sales model, imports, and marketplace operation?"

Changes in 2026 such as the 22% VAT rate, the 20 million RUB VAT threshold for USN, special VAT rates of 5%/7%, and the 25% general corporate income tax rate show that old tax calculations cannot automatically be applied to 2026. Nalog

Therefore, for Turkish brands entering the Russian market, Company → Tax regime → Imports → Marketplace → Logistics → Profitability should be planned as a single whole.