Mechanism
LevelFederal
UnitRussian Ruble
Year2012201320142015201620172018201920202021
MeasureIncidenceIndicatorStageFuel Type
Exemption from the Extraction Tax for Technological Losses Incurred during ExtractionInformation on itemLand and natural resourcesProducer Support EstimateExtraction or mining stageCoalAnthracite33 108 62334 967 06532 867 31344 487 40245 585 17894 735 846115 460 79253 499 26948 253 85855 644 673
Coking coal206 949 529197 688 486182 385 314268 434 761280 334 857417 090 544472 895 395235 346 578212 271 692244 784 343
Other bituminous coal417 085 449387 743 721363 749 921514 155 669572 280 671876 984 6071 014 374 407448 581 131404 599 364466 569 934
Lignite115 070 399103 306 72786 179 451124 842 168128 731 294189 710 003217 382 405102 665 02392 599 086106 782 050
PetroleumCrude oil5 552 426 0004 723 042 0003 845 372 0001 212 340 000378 578 000290 427 000277 996 000251 622 000118 349 000119 088 000
Natural gas liquids000183 574 000266 522 000271 186 000221 854 00014 430 00015 034 00014 622 000
Natural gas000309 032 000309 211 000418 262 000302 143 00097 005 000162 899 00064 027 000
Tax Reductions for Newly Developed Oilfields in Specific RegionsInformation on itemPetroleumCrude oil114 532 297 000147 352 563 000118 339 025 00094 841 958 000102 983 196 000121 264 248 000175 367 937 000101 685 652 00042 104 597 00085 888 027 000
Tax Reductions for Newly Developed Offshore Oilfields North of the Arctic CircleInformation on item001 249 580 0000000000
Tax Reductions for New Offshore Oilfields in the Black and Okhotsk SeasInformation on item89 376 000189 339 0001 464 439 0007 780 180 0008 970 578 0008 161 239 0007 345 168 0005 246 546 0002 380 533 0001 886 155 000
Tax Reductions for Newly Developed Onshore Oilfields North of the 65th LatitudeInformation on item2 773 622 0003 777 243 0006 627 095 00028 223 538 00021 596 443 00041 914 597 00075 773 366 00068 391 657 00044 930 980 00037 619 537 000
Reduced Extraction Tax for Investment into Exploration and ProspectingInformation on itemCoalAnthracite40 60333 24225 10125 14335 82250 53363 18263 68372 980
(M..
Coking coal253 791187 935139 288151 712220 297222 481258 777280 144321 045
(M..
Other bituminous coal511 490368 613277 796290 587449 719467 793555 085533 967611 926
(M..
Lignite141 11698 21065 81570 557101 162101 193118 956122 207140 049
(M..
PetroleumCrude oil2 073 868 0002 720 318 0002 834 758 0001 819 056 0001 318 886 0001 788 013 0002 273 881 0002 721 348 0001 449 320 000
(M..
Natural gas0001 820 0003 285 000785 0001 148 0002 616 0001 429 000
(M..
Exemption from the Extraction Tax for Previously Discarded DepositsInformation on itemCoalAnthracite000099 21152 5146 851000
Coking coal0000610 117231 20028 060000
Other bituminous coal00001 245 503486 12760 190000
Lignite0000280 169105 15912 899000
PetroleumCrude oil545 733 00080 345 00063 358 00038 522 000113 601 000208 332 000438 562 000478 213 000336 999 000468 542 000
Natural gas liquids947 000688 000508 000538 000807 000842 000996 0001 000 0001 146 0000
Natural gas000910 0003 285 000785 0001 148 0002 616 0001 429 0000
Tax Reductions for Gas and Condensate Produced on the Yamal PeninsulaInformation on itemPetroleumNatural gas liquids0000085 601 0001 169 889 0001 772 208 0001 410 715 0001 342 541 000
Natural gas00000172 070 0002 319 480 0004 585 105 0004 418 086 0004 839 846 000
Exemption from the Extraction Tax for Associated GasInformation on item0000000000
Exemption from the Extraction Tax for Super-Viscous OilInformation on itemPetroleumCrude oil22 546 040 00026 113 475 00031 317 574 00022 163 994 00027 799 208 00045 696 371 00084 272 793 00040 885 743 00028 868 729 000
(M..
Reduced Extraction Tax for Oil Produced from New Small FieldsInformation on item00
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Reduction of the Extraction Tax for dehydrated, desalted and stabilized oilInformation on item9 889 200 0009 889 200 0009 889 200 00016 884 300 00016 890 000 0002 322 000 00037 329 706 00054 153 759 00062 534 010 000145 448 589 000
Exemption from the Extraction Tax for Natural Gas Used in Gas CyclingInformation on itemNatural gas186 517 000775 513 000686 466 500597 420 000768 312 0001 053 964 0001 187 192 0001 242 139 0001 126 065 0001 074 255 000
Exemption from the Extraction Tax for Fossil Fuels Produced from Stripping SoilsInformation on itemCoalAnthracite72 45996 10273 77168 46677 37127 787
(M..
55 022
(M..
(M..
Coking coal452 912543 318409 364413 120475 809122 338
(M..
242 044
(M..
(M..
Other bituminous coal912 7971 065 657816 436791 283971 325257 231
(M..
461 347
(M..
(M..
Lignite251 833283 923193 430192 131218 49455 644
(M..
105 587
(M..
(M..
PetroleumCrude oil265 997 000254 124 000240 083 000
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Deductions for Investment in Occupational Safety and Health ProtectionInformation on itemCapitalCoalAnthracite26 082 88028 677 44329 021 21036 697 43341 062 00391 479 161114 322 495102 357 34871 431 15162 277 346
Coking coal163 034 252162 129 711161 042 748221 430 479252 518 721402 752 438468 233 248450 276 274314 230 033273 961 881
Other bituminous coal328 578 734317 999 185321 184 232424 124 415515 496 304846 836 9611 004 373 966858 246 770598 936 534522 183 631
Lignite90 652 13484 724 66176 094 809102 981 674115 957 973183 188 440215 239 291196 423 608137 076 281119 510 141
Exemption from the Extraction Tax for Fossil Fuels Recovered from Off-Spec Reserves and SlimesInformation on itemLand and natural resourcesAnthracite
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Coking coal
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Other bituminous coal
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Lignite
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
PetroleumCrude oil54 378 00067 616 00064 516 000
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Property-Tax Exemption for Gas PipelinesInformation on itemCapitalTransportation of fossil fuels (e.g., through pipelines)0005 921 00004 0000010 957 224 0000
Exemption from the Excise Tax for Aviation Gasoline for Russian Federation Operators of Civil AviationInformation on itemDirect ConsumptionConsumer Support EstimateOther end uses of fossil fuelsPetroleumAviation gasoline
(M..
(M..
(M..
21 376 97819 680 71434 011 6675 137 0683 761 94700
Kerosene type jet fuel excl. biofuels
(M..
(M..
(M..
25 766 532 02230 475 515 28635 788 122 33327 848 277 93241 912 388 05328 105 746 00043 556 618 000
Exemption from the Extraction Tax for Oil Produced from Domanic, Bazhenov and other productive depositsInformation on itemLand and natural resourcesProducer Support EstimateExtraction or mining stageCrude oil
(M..
(M..
(M..
6 254 656 0008 106 589 0008 615 091 00012 938 030 000
(M..
(M..
(M..
Reduced Extraction Tax for Oil Depending on Specific Properties of SubsoilInformation on item68 983 043 00071 333 184 00073 121 321 00046 198 367 000176 492 733 000230 316 656 000422 259 666 000377 945 057 000201 389 649 00022 328 895 000
Reduced Extraction Tax for Oil Depending on Complexity of Production and Deposit PropertiesInformation on item
(M..
(M..
(M..
044 189 673 00082 535 916 000180 900 050 000187 262 577 000121 699 485 000128 775 555 000
Reduction of the Extraction Tax for Gas ConcentrateInformation on itemNatural gas liquids
(M..
(M..
(M..
(M..
(M..
(M..
011 992 962 00026 115 582 00025 186 887 000
Expensing of cost of newly acquired fixed assets or expenses in connection with extension, modernisation or partial dismantling of fixed assetsInformation on itemCapitalCrude oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas liquids
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Accelerated depreciation for fixed assets use in oil and gas extractionInformation on itemPetroleumCrude oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas liquids
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Accelerated depreciation for fixed assets use in oil and gas extraction in aggressive environmentsInformation on itemPetroleumCrude oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas liquids
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Reduced profit tax rate for certain categories of taxpayersInformation on itemPetroleumCrude oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas liquids
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Property-Tax Exemption for territory of the Russia Far EastInformation on itemPetroleumCrude oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas liquids
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Natural gas
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Deduction from Extraction Tax for Technological Losses of Oil for Fields under the Additional Income Tax RegimeInformation on itemPetroleumCrude oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
5 424 0003 336 00036 421 000
Reduced Extraction Tax for regional investment projects participantsInformation on itemCoalAnthracite
(M..
(M..
(M..
(M..
043 488 48664 275 633119 245 34468 920 01819 613 231
Coking coal
(M..
(M..
(M..
(M..
0191 465 397263 255 175524 567 612303 183 40286 279 813
Other bituminous coal
(M..
(M..
(M..
(M..
0402 579 748564 690 024999 849 392577 881 161164 453 192
Lignite
(M..
(M..
(M..
(M..
087 086 369121 014 169228 831 651132 257 41937 637 764
Exemptions for the coefficient that characterizes world oil pricesInformation on itemLand and natural resourcesPetroleumCrude oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
028 083 786 00019 931 470 000
[New-2022] Additional Extraction Tax Incentives for Hydrocarbons Development in the ArcticInformation on item
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
[New-2022] Tax Incentives and Subsidies to Residents of the Arctic Zone to Encourage Entrepreneurship and InvestmentsInformation on item
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
[New-2022] Introduction of a reverse excise tax on oil and oil products (a damping mechanism to compensate oil refineries' tax expenditures while increasing the Extraction Tax)Information on itemRefining or processing stage
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
[New-2022] Gradual reduction of excise tax on oil and oil productsInformation on itemExtraction or mining stage
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
[New-2022] Reverse excise tax on ethane and LPGInformation on itemRefining or processing stageLiquefied petroleum gases (LPG)
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
00
[New-2022] Reduction Coefficient of the Extraction Tax for Unconventional Natural Gas Reserves (e.g. Berezovskaya formation)Information on itemExtraction or mining stageNatural gas
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
Reduced Rates ("Special Formula") of Export Tax on Oil from Certain Fields [Cancels and replaces RUS_te_09 and RUS_te_10]Information on itemPetroleumCrude oil00045 166 000 00042 551 000 00064 647 000 000169 420 000 000225 758 000 000225 676 000 000225 367 000 000
[New-2022] Exemption from Export Tax on Gas Exported to Turkey via "Blue StreamInformation on itemNatural gas00074 788 000 00046 123 000 00058 554 000 00087 748 000 00084 991 000 00079 373 000 00075 096 000 000
[New-2022] Reverse excise (excise tax deduction) on oil for certain refineries, base value (without a damping co-efficient and an investment co-efficient)Information on itemCapitalRefining or processing stagePetroleumLiquefied petroleum gases (LPG)
(M..
(M..
(M..
(M..
(M..
(M..
016 093 350 77025 044 146 98563 808 327 561
Motor gasoline excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
020 908 390 93532 537 215 10682 899 420 799
Kerosene type jet fuel excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
06 815 836 89010 606 667 52027 024 027 446
Gas/diesel oil excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
041 804 197 53365 054 846 723165 748 946 118
Fuel oil
(M..
(M..
(M..
(M..
(M..
(M..
028 114 626 37443 751 412 953111 471 334 626
Naphtha
(M..
(M..
(M..
(M..
(M..
(M..
013 649 577 21621 241 196 00554 119 040 002
Lubricants
(M..
(M..
(M..
(M..
(M..
(M..
07 147 647 87311 123 025 06028 339 620 708
Bitumen
(M..
(M..
(M..
(M..
(M..
(M..
03 317 305 4345 162 323 62413 152 743 314
Petroleum coke
(M..
(M..
(M..
(M..
(M..
(M..
01 529 067 9982 379 504 6936 062 582 806
[New-2022] Damping coefficient for reverse excise on oil for certain refineriesInformation on itemLiquefied petroleum gases (LPG)
(M..
(M..
(M..
(M..
(M..
(M..
031 892 862 270-40 301 185 98776 228 687 460
Motor gasoline excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
041 435 027 541-52 359 074 49099 035 882 623
Kerosene type jet fuel excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
013 507 227 321-17 068 310 64032 284 283 585
Gas/diesel oil excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
082 845 116 179-104 686 635 115198 012 157 557
Fuel oil
(M..
(M..
(M..
(M..
(M..
(M..
055 715 923 896-70 405 026 440133 169 350 346
Naphtha
(M..
(M..
(M..
(M..
(M..
(M..
027 049 934 624-34 181 455 30464 653 369 609
Lubricants
(M..
(M..
(M..
(M..
(M..
(M..
014 164 790 938-17 899 236 17533 855 958 497
Bitumen
(M..
(M..
(M..
(M..
(M..
(M..
06 574 042 089-8 307 240 99515 712 939 010
Petroleum coke
(M..
(M..
(M..
(M..
(M..
(M..
03 030 217 619-3 829 112 6977 242 671 100
[New-2022] Investment co-efficient for reverse excise oil oil for certain refineries (top-up of excise tax deduction)Information on itemLiquefied petroleum gases (LPG)
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
05 492 534 041
Motor gasoline excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
07 135 869 378
Kerosene type jet fuel excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
02 326 191 523
Gas/diesel oil excl. biofuels
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
014 267 443 821
Fuel oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
09 595 300 855
Naphtha
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
04 658 493 348
Lubricants
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
02 439 436 001
Bitumen
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
01 132 170 253
Petroleum coke
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
0521 858 881
[New-2022] Deduction from Extraction Tax for Investments for for Oil Fields under the Additional Income Tax RegimeInformation on itemExtraction or mining stageCrude oil
(M..
(M..
(M..
(M..
(M..
(M..
(M..
(M..
013 189 720 000
Legend:
MMissing value; data cannot exist
Data extracted on 05 Dec 2022 18:02 UTC (GMT) from OECD.Stat

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