International tax, legal & operational advisory · Moscow · Dubai
EN中文TR Telegram ⟡ Client login
taxwell.
Your situation
Expertise +
Tax & compliance

CIT, VAT and withholding tax — filed right, and defended when the FTS asks.

  • CIT 25%
  • Treaties suspended
  • Audit defence
Full service →
Company registration

LLC, branch or representative office — registered and operational.

  • LLC in 3–5 days
  • Operational in 6–8 wks
  • 100% foreign-owned
Full service →
Transfer pricing

TP documentation, benchmarking and FTS audit defence.

  • Local file
  • Benchmarking
  • TP notification
Full service →
Legal & corporate

Corporate, commercial and regulatory legal support.

  • Contracts
  • Regulatory
  • Disputes
Full service →
VAT compliance

Russian VAT for foreign companies — registration, returns and digital services.

  • VAT 22%
  • Digital services
  • Reverse charge
Full service →
Payroll & HR

Monthly payroll, NDFL and contributions — run properly, reported in English.

  • +30% employer cost
  • HQS exempt
  • Paid twice monthly
Full service →
Employment law

Contracts, dismissals, inspections and labour disputes.

  • Not at-will
  • Documentary compliance
  • Dismissal procedure
Full service →
NDFL agent duties

Foreign employers paying for work done through Russian systems.

  • In force since 2025
  • Register before first payment
  • Five-band scale
Full service →
Accounting (RAS)

RAS bookkeeping, statutory reporting and the numbers head office can use.

  • Dividends = RAS profit
  • 1C statutory
  • IFRS recon
Full service →
Immigration · HQS

HQS work permits and mobility for foreign executives.

  • HQS permits
  • Work visas
  • Registration
Full service →
Customs

Classification, customs value and clearance for foreign importers.

  • Duty 5–15%
  • Import VAT 22%
  • Related-party value
Full service →
Personal data · 152-FZ

Roskomnadzor registration, localisation and the 24-hour breach rule.

  • Register or be fined
  • Localisation architecture
  • 24h incident rule
Full service →
Exit & liquidation

Winding down, selling or restructuring a Russian entity.

  • Sub-Commission approval
  • Tax audit on liquidation
  • Getting the cash out
Full service →
Russian real estate

Buying, holding, letting and selling property — individuals and companies.

  • Property tax annually
  • Exempt after holding period
  • Currency control on exit
Full service →
— For individuals personal tax · residency · CFC →
Customers Book a call
Insights / Payroll, HR & immigration
HR & immigration · 6 min

HQS vs ordinary work permit in Russia: which does your foreign hire need?

The two work-permit routes — HQS and ordinary — differ on salary, quotas, speed and validity. Which your specific hire needs matters, because HQS is faster and quota-free but carries a salary floor, and choosing wrong costs weeks.

TW
TaxWell & Partners
Tax & legal advisers · reviewed for 2026 rules
6 min read
HQS suits

Senior and specialist roles that clear the salary threshold — quota-free, faster, 13% on salary from day one, longer validity.

The ordinary route suits

Roles below the HQS salary floor — but it's quota-limited and slower, so the timeline depends on quota availability.

quota-free
the HQS edge
floor
the HQS salary requirement
faster
HQS vs ordinary

When a foreign company hires a foreign national in Russia, the work permit is rarely a formality — the route you choose affects the salary you must pay, how fast the person can start, the tax rate on their income, and whether their family can come. There are two main routes: the HQS (Highly Qualified Specialist) permit and the ordinary work permit. This guide compares them.

01

The short answer

For managers, specialists and most foreign hires that a foreign-owned company brings in, the HQS permit is almost always the better route. It is not quota-limited, processes faster, lasts longer, and carries a favourable personal income tax rate from day one. The ordinary work permit is quota-based and slower, and mainly relevant where the salary threshold for HQS cannot be met.

02

Salary threshold

The defining difference. HQS status requires a minimum salary — ₽750,000 per quarter now, rising to ₽717,000 per month from 1 March 2027 — that must be maintained every quarter, or status is lost. The ordinary permit has no such threshold, which is its main advantage for lower-paid roles.

03

Quota

HQS permits sit outside the annual foreign-worker quota, so availability is not a constraint. Ordinary permits are quota-limited, which can delay or block hiring depending on the year and region.

Choosing a work-permit route?

Pick your situation — we'll tell you where you stand:

We're unsure between HQS and ordinary →Our salary may not clear the HQS floor →We need our hire in post quickly →
04

Processing time and validity

An HQS permit is typically processed in about 14 working days and can be valid for up to three years, renewable. Ordinary permits take longer, are quota-dependent, and are usually valid for a year.

05

Tax and family

An HQS holder pays personal income tax at 13/15% from day one, rather than the 30% non-resident rate that can apply otherwise, and can bring family members on accompanying permits. This combination — faster, longer, lower-taxed, family included — is why HQS is the default for foreign-company hires who clear the salary bar.

06

How to choose

If the role pays at or above the HQS threshold, use HQS — it is faster, cleaner and better for the employee. Use an ordinary permit where the salary genuinely cannot meet the threshold and the quota allows. We assess each hire and sequence the permit with payroll setup so the person is legally in post from the start.

Frequently asked questions
What is the HQS salary threshold in Russia?

₽750,000 per quarter now; ₽717,000 per month from 1 March 2027. It must be met every quarter — if it lapses, HQS status is lost and the employee reverts to ordinary foreign-worker rules.

Is the HQS permit subject to a quota?

No. HQS permits sit outside the annual foreign-worker quota, unlike ordinary work permits, which are quota-limited.

What tax rate does an HQS holder pay?

An HQS holder pays personal income tax at 13/15% from day one, rather than the 30% non-resident rate that can otherwise apply before residency is established.

Can family members come on an HQS permit?

Yes. Accompanying family members can obtain permits alongside the HQS holder, which is a further advantage over the ordinary route.

Related service: Payroll & HR →
+ how we can help

This compares the two work-permit routes on salary, quotas, speed and validity. Your question is which one your specific hire needs — because HQS is usually faster and quota-free but carries a salary floor, and choosing wrong costs you weeks or a rejected application.

Route selection — HQS or ordinary permit chosen for your role, salary and timeline — the right one, not the default.
Threshold & eligibility — Whether your hire clears the HQS salary floor, or whether the ordinary route fits better.
Application — The chosen route run cleanly to its processing time.

Hiring a foreign national? The permit route decides speed and cost — worth choosing before you file, not after a rejection.

Ask which permit fits →Book a 30-min call
Or read how we handle Immigration · HQS →
+ more in Payroll, HR & immigration
HR & immigration
The cost of hiring an employee in Russia: salary, taxes and contributions
Read →
HR & immigration
Employee personal data in Russia: what foreign employers must have in place
Read →
HR & immigration
Chinese construction companies in Russia: PE risk, tax, customs and immigration 2026
Read →
HR & immigration
Dismissing foreign employees in Russia: HR, migration and legal requirements in 2026
Read →
Call WhatsApp Telegram Email
↑
taxwell.

Practical support for international business in Russia.

Moscow · Dubai · St. Petersburg
Services
Tax & complianceVAT complianceTransfer pricingLegal & corporateAccounting (RAS)Payroll & HRImmigration · HQSCustomsCompany registration
Company
Expertise Customers Insights Tax rates 2026 Glossary Reporting calendar Cost of doing business Compare jurisdictions Buying a business About Contact
Market focus
China desk UAE Turkey Europe
Industries
IT & SaaS Trading & import/export Manufacturing E-commerce
Insights
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 →
Contact
moscow@taxwellpartners.com
+7 (966) 976 96 27
WhatsApp Telegram LinkedIn
© 2026 TaxWell & Partners LLC · All rights reservedPrivacyTermsPersonal data