Russia RUB · tax year 202601 / 13 Corporate income tax 25% VAT 22% Personal income tax 13–22% Employer contributions 15.1–30% Employee contributions — Withholding taxes Dividends 13–15% Interest 13–22% Royalties 13–22%
Kazakhstan KZT · tax year 202602 / 13 Corporate income tax 20% VAT 16% Personal income tax 10–15% Employer contributions 17.5% → 18.5% from 01.01.2027 Employee contributions 12% Withholding taxes Dividends 5–15% Interest 10–15% Royalties 15%
Uzbekistan UZS · tax year 202603 / 13 Corporate income tax 15% VAT 12% Personal income tax 12% Employer contributions 12% Employee contributions — Withholding taxes Dividends 5–10% Interest 10% Royalties 20%
Armenia AMD · tax year 202604 / 13 Corporate income tax 18% VAT 20% Personal income tax 20% Employer contributions — Employee contributions 5–10% Withholding taxes Dividends 5% Interest 10% Royalties 10%
Mongolia MNT · tax year 202605 / 13 Corporate income tax 10–25% VAT 10% Personal income tax 10–20% → 0–20% from 01.01.2027 Employer contributions 12.5% → 12.4% from 01.01.2027 Employee contributions 11.5% Withholding taxes Dividends 20% Interest 20% Royalties 20%
Indonesia IDR · tax year 202606 / 13 Corporate income tax 22% VAT 11% Personal income tax 5–35% Employer contributions 10.24% Employee contributions 4% Withholding taxes Dividends 20% Interest 20% Royalties 20%
UAE (DMCC) AED · tax year 202607 / 13 Corporate income tax 0–9% VAT 5% Personal income tax — Employer contributions 15% Employee contributions 11% Withholding taxes Dividends 0% Interest 0% Royalties 0%
Hong Kong HKD · tax year 2026/2708 / 13 Corporate income tax 0–16.5% VAT — Personal income tax 2–17% Employer contributions 5% Employee contributions 5% Withholding taxes Dividends — Interest — Royalties 16.5%
China CNY · tax year 202609 / 13 Corporate income tax 25% VAT 13% Personal income tax 3–45% Employer contributions 30.2% Employee contributions 15% Withholding taxes Dividends 10% Interest 10% Royalties 10%
South Africa ZAR · tax year 2026/2710 / 13 Corporate income tax 27% VAT 15% Personal income tax 18–45% Employer contributions 2% Employee contributions 1% Withholding taxes Dividends 20% Interest 15% Royalties 15%
Finland EUR · tax year 202611 / 13 Corporate income tax 20% VAT 25.5% Personal income tax 12.64–37.5% Employer contributions 19.32–20.24% Employee contributions 10.17% Withholding taxes Dividends 20–30% Interest 20–30% Royalties 20–30%
