Russia’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Russia, which has a range of natural resources, including oil fields, coal deposits and numerous strategic minerals. However, adverse climatic conditions and remote locations make the exploitation of many resources difficult.


The report outlines the governing bodies, governing laws, business licenses, rights and obligations, key fiscal terms which includes one-time payments and fees, mineral extraction tax, profit tax, transport tax, land tax, depreciation, loss carry forward and value added tax (VAT).

Reasons to buy

Gain an overview of Russia’s mining fiscal regime.

Table of Contents

1 Executive Summary

2 The Russian Mining Industry – Governing Bodies

2.1 Ministry of Energy of the Russian Federation

2.2 Federal Agency for Mineral Resources

2.3 Ministry of Natural Resources and Environment of the Russian Federation

2.4 Federal Service for Environmental, Technological, and Nuclear Surveillance

3 The Russian Mining Industry – Governing Laws

4 The Russian Mining Industry – Ownership and Business Licenses

4.1 Subsoil Ownership

5 The Russian Mining Industry – Rights and Obligations

5.1 Rights

5.2 Obligations

6 The Russian Mining Industry – Key Fiscal Terms

6.1 One-Time Payments and Fees

6.2 Mineral Extraction Tax

6.2.1 Tax Base

6.2.2 Tax Rates

6.3 Profit Tax

6.4 Transport Tax

6.5 Land Tax

6.6 Depreciation

6.7 Loss Carry Forward

6.8 Value Added Tax (VAT)

7 Appendix

7.1 Abbreviations

7.2 Secondary Research

7.3 Primary Research

7.4 Contact GlobalData

7.5 About GlobalData

7.6 GlobalData’s Services

7.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Russia – Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in Russia – Severance Tax on Coal (RUB/ton), 2015

Table 3: The Mining Industry in Russia – Severance Tax on Minerals (Other than Coal), 2015

Table 4: The Mining Industry in Russia – Transport Tax Rates (%), 2015

Table 5: The Mining Industry in Russia – Depreciation Groups and Rates, 2015

List of Figures

Figure 1: The Mining Industry in Russia – Commodity Mines at Different Stages (Number of Mines), 2015


Discounts available for multiple purchases.
+44 20 7947 2745

Join our mailing list

Saved reports