Russia has no inheritance or gift tax as a separate levy — which leads foreign heirs to assume receiving assets here is free. It isn't. State duty, a six-month clock and gift NDFL all apply, and the deadline can't be extended without a court.
Inheriting itself — there's no estate tax, and accepting an inheritance is not an NDFL event, whatever the value or your residency.
State duty on the certificate, gift NDFL on non-family gifts (30% for a non-resident), and a 30% charge if you sell inherited property before the holding period.
Russia abolished inheritance tax and gift tax as separate levies in 2006. This creates a common misconception among foreign nationals — that receiving an inheritance or gift in Russia is tax-free. The reality is more nuanced: while there is no dedicated inheritance or gift tax, NDFL (personal income tax) applies to certain gifts and notarial fees for inheritance acceptance are substantial. For non-residents and foreign nationals, additional cross-border considerations apply.
Property inherited by individuals — Russian nationals, foreign nationals and stateless persons — is not subject to NDFL. This applies regardless of the value of the inherited property, the residency status of the heir, or the residency status of the deceased.
While no inheritance tax applies, accepting an inheritance through a Russian notary requires payment of state duty on the certificate of inheritance:
Pick your situation — we'll tell you where you stand:
The estate value for state duty purposes is the cadastral value (for real estate) or market value (for other assets) as of the date of death. Professional valuation may be required for non-real estate assets.
Foreign nationals inheriting Russian property face several practical hurdles:
Six-month acceptance deadline: Russian inheritance law requires acceptance within six months of the testator's death. Failure to accept within this period results in the property passing to other heirs or the state. Extensions are available through court order but require evidence of valid reasons for delay
Notarial process in Russia: Inheritance acceptance requires personal appearance before a Russian notary or a notarised power of attorney issued in the heir's country and apostilled. The process typically takes 6–12 months from initial application to certificate issuance
Restrictions on foreign nationals owning certain assets: Foreign nationals cannot own agricultural land in Russia. Inherited agricultural land must be disposed of within one year of receipt
Real estate registration: Transfer of inherited real estate to a foreign heir requires registration with Rosreestr. There are no restrictions on foreign nationals owning residential or commercial real estate in Russia
Unlike inheritance, gifts received from non-family members are subject to NDFL at the recipient's applicable rate. The taxable event is the date of gift receipt. The tax base is the market value of the gifted property.
Foreign nationals who are not Russian tax residents (less than 183 days in Russia) pay NDFL at 30% on Russian-source gifts — including gifts of Russian real estate, shares in Russian companies, and other Russian-sited property. The close family exemption applies regardless of residency status.
A non-resident receiving a gift of Russian real estate pays NDFL at 30% on the cadastral value. On a Moscow apartment with cadastral value of RUB 15 million, the NDFL liability for a non-resident non-family recipient would be RUB 4.5 million. Planning the transfer structure — whether as a gift, sale at market price, or inheritance — should incorporate this tax cost.
Foreign nationals who inherit or receive as gifts Russian real estate or financial assets may wish to repatriate the proceeds. Key considerations:
Sale of inherited real estate: If sold within three years of inheritance acceptance (five years for general ownership rules), capital gains NDFL applies on the net gain above the higher of (a) 70% of cadastral value or (b) actual sale price minus deductions. Non-residents pay 30% on Russian-source gains. See our property tax guide
Currency control: Proceeds from sale of Russian assets by a foreign national are subject to currency control notification requirements. Repatriation to a foreign bank account requires compliance with applicable FX restrictions — see our currency control guide
Inherited bank accounts: Russian bank accounts forming part of an estate can be transferred to foreign heir accounts or withdrawn, subject to applicable FX regulations and the heir's identity verification requirements with the bank
Russia's abolition of inheritance tax makes it more favourable than many EU jurisdictions for inheriting Russian assets. But the absence of a dedicated tax does not mean tax-free — NDFL on non-family gifts can be significant, notarial fees are material for large estates, and the repatriation of inherited Russian assets involves currency control and capital gains considerations. Foreign nationals managing Russian estate matters should integrate Russian tax analysis into their overall cross-border estate plan.
There's no inheritance tax, and accepting an inheritance isn't an NDFL event — but state duty is payable on the certificate of inheritance, calculated on the property's value, plus notary fees. 'No inheritance tax' is not the same as free.
If the gift is from a non-family member, yes — NDFL at your rate, which for a non-resident is 30% on the cadastral value. Gifts between close relatives are exempt. The taxable event is the date of receipt.
Six months from the date of death, before a Russian notary or via an apostilled power of attorney if you can't travel. Miss it and the property can pass to other heirs — extension requires a court application, so acting early matters more than almost anything else here.
This explains that there's no inheritance tax — but real costs remain. The question that matters to you is the deadline and the tax on what comes next: you have six months to accept, and a gift or an early sale can still be taxed heavily.
A six-month inheritance deadline runs from the date of death — the time to get advice is early, not once it's passed.
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