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For foreign individuals

Expat tax in Russia: residency, income tax and CFC

Living or working in Russia brings personal obligations separate from any company: tax residency by day-count, personal income tax and the annual 3-NDFL, CFC reporting for foreign companies you control, and currency-control notices. Left unaddressed they accumulate. We handle your personal position — cleanly, annually, with no surprises.

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Expat tax checklist (PDF)

Residency, 3-NDFL, CFC and account notices — your annual list. Free.

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+ the timeline

What happens, and when

Residency
Establish status

The 183-day test determines what income is taxed and what you must report. We confirm your status.

3-NDFL
Personal declaration

Prepare and file the annual 3-NDFL, applying treaty relief where it is available.

CFC
Foreign companies

Notifications and, where due, tax on controlled foreign companies you hold.

Accounts
Currency control

Notify foreign accounts and flows as the rules require, and keep it current each year.

+ common questions

Questions clients ask

When does a foreigner become a Russian tax resident?

Broadly, presence of 183 days or more within a 12-month period makes you a tax resident, which changes what income is taxed and what you report. The exact position should be reviewed.

Do I need to file a 3-NDFL?

If you have reportable Russian or, as a resident, worldwide income, the annual 3-NDFL is due by 30 April with tax paid by 15 July. We prepare and file it.

What is CFC reporting and does it apply to me?

If you are a Russian tax resident controlling a foreign company, CFC rules require notifications and possibly tax on retained profits. We assess and handle it.

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3-NDFL tax return in Russia: complete guide for foreign individualsAccounting Outsourcing in Russia: PracticalAccounting in Russia: RAS rules and mandatory reporting for foreign companies All articles →
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