Employees pay a 2.8% contribution for OMS public health insurance; expatriates not eligible are exempt. See Medical Facilities/Health insurance > Health coverage for details.
A tax less noticed by employees, but that certainly impacts salaries, is the Unified Social Tax (UST), a social package totaling 35.6% that has to be paid by the employer. As of 2003, this tax also applies to foreigners. The rate can be reduced on a regressive scale, but represents a significant tax burden to employers.
Value-added tax is the largest source of federal revenue. The standard VAT is 18%, with a reduced rate of 10% for food, children’s items, magazines, and some medical supplies. VAT is always included in the labeled price.
Corporate profit tax is assessed at 20%. Other taxes in Russia include excise tax on the production of alcohol, tobacco, gasoline, and motor vehicles. They range from 15 – 30%.
Numerous special taxes apply to small businesses, and there are different schemes available. You should consult a Russian tax specialist before considering opening a business in Moscow.