Tax Guide for film and TV Production in post-USSR countries

We've explained the VAT for producers planning to shoot in Russia earlier in this blog. Now, we're proud to present you a brief guide to production-related taxes in all the region.

SOAR Productions operates in every post-USSR country. Fact of the matter, almost all of them have similar tax legislations. In most cases, Tax Codes are close to identical.

Of course, there are nuances. Georgia has one of the most liberal tax laws in the world. That is not true for most other tax legislations on the post-Soviet space.

Production-related taxes in Georgia, Armenia, Kazakhstan, Kyrgyzstan, Uzbekistan, Ukraine and Russia are similar. We've made a simple table for you to consider while budgeting your shoot.

Country

VAT, %

Payroll Tax, %

Kyrgyzstan

12

39

Kazakhstan

12

40

Armenia

20

29.7

Georgia

18

25

Uzbekistan

20

34.1

Ukraine

20

40

Russia

18

36.6

A few words on the payroll tax. The table above has the total tax rates on salaries. In some countries, it comprises 10 different taxes.

Please note that in every post-Soviet country, the employer pays personal income tax.

As for the VAT, there's no double taxation thanks to treaties between regional governments.

Now for the dessert. A set of absolutely legal financial instruments allows SOAR Productions to pay the VAT under the rate of any country in the region.

Please, Contact us to get more information on taxation and other aspects of your production.