Tax base

See also peculiarities of tax base calculation for separate types of income:

State allowances (except sick-leave payments), pensions
Compensation of business trip expenses to employees, dismissal payments (except for compensation for unused vacation)
Alimony
Nonrecurring material aid (up to 2000 Rb. or without limitations under special circumstances (acts of God and others)
Material aid in the form of resort vouchers paid by employer in full or in part from after-tax profit or out of the Social Insurance Fund
Material aid in the form of medical treatment paid by employer to employees and members of their families
Compensation for expenses on pharmaceuticals incurred by employees including members of their families to the amount of up to 2000 Rb.
Prizes and winnings (not subject to death and gift tax) up to 2000 Rb.
Some other types of income

	Travel expenses
	Daily subsistence allowances within the fixed amounts and actually incurred and documentary confirmed transport expenses to the point of destination and back, as well as apartment expenses (in case that documents confirming payment of apartment expenses the amount of such payment is non taxed within the fixed limits)

	Resort vouchers
	Tax is not levied on material aid in the form of resort vouchers paid out from after-tax profit or at the expense of the Federal Social Insurance Fund to employees and to their family members as well as to disabled persons and to minors under 16 years old for treatment on the territory of the RF.

	Treatment
	Tax is not levied on material aid in the form of medical treatment and care covered by an organisation to its employees (their spouses, children and parents) from after-tax profit

	Pharmaceuticals
	Tax is not levied on compensation for expenses (to the amount of not more than 2000 Rb) on pharmaceuticals bought by (retired or disabled) employees if such pharmaceuticals were appointed to them by doctor

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