How To Calculate The Mineral Tax

Tax element Characteristic Mandate
Taxpayers Organizations and individual entrepreneurs recognized by users.

Taxpayers are charged with:

  1. At the location of the site, the subsoil provided to the taxpayer for use. (Territory of the subject(s) of the RF on which the site is located)
  2. At the location of the organization (the place of residence of the natural person) if Mining is being implemented on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the Russian Federation, in territories under the jurisdiction of the Russian Federation or leased.
St. 334, 335 FMN
Subject of taxation
  1. Useful minerals derived from extractive waste (loss) if such extraction is subject to separate licensing;
  2. Mineral minerals extracted from the subsoil outside the Russian Federation in territories under the jurisdiction of the Russian Federation (as well as leased).
A number of minerals are not taxed.
St. 336, 337 FMN
Tax base

The taxpayer is determined to be self-important as the value of mineral extraction, with the exception of oil of irrigated, desolated and stabilized, byput gas and gas of natural gas from all hydrocarbon deposits.

The tax base for oil extraction of irrigated, desolated and stabilized, byput gas and gas of natural gas from all hydrocarbon deposits is defined as the quantity of natural minerals produced in natural terms.

The tax base is defined separately for each mineral extracted.

For minerals for which different tax rates or rates are calculated on the basis of the coefficient, the tax base is determined for each tax rate.

St. 338-340 FMN
Fiscal period A calendar month. St. 341 FMN
Tax rates St. 342 NCF
Taxation The tax is calculated as the corresponding tax rate as the percentage of the tax base.

Tax on...

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