Foreign nationals can inherit in Russia — but there's a six-month clock, a notary process that's hard to reach from abroad, and money you'll eventually want to move home. These are the pressing, human questions when it happens.
Foreign nationals can inherit Russian assets — nationality doesn't bar it — but the six-month acceptance deadline applies to you the same way.
Accepting through a Russian notary or a power of attorney if you can't travel, handling the state duty, and later moving proceeds home through currency control.
Foreign nationals can inherit property in Russia — the right to inherit does not depend on citizenship or residency status. But the process involves Russian notaries, a strict six-month deadline, state duties that differ by relationship to the deceased, and important tax consequences when the inherited assets are eventually sold. This guide covers how inheritance works in Russia for foreign heirs in 2026.
Russian inheritance law (Part III of the Civil Code, Articles 1110-1185) does not discriminate by nationality. A foreign citizen has the same right to inherit property in Russia as a Russian citizen — whether by will, by statutory order of priority, or under an inheritance contract. There is no requirement to be a Russian resident, to hold a visa, or to be physically present in Russia to inherit.
There are two practical limitations worth noting:
Agricultural land: as with purchase, foreign citizens cannot own agricultural land. If the estate includes agricultural land, the foreign heir has one year from acceptance to sell or dispose of it — otherwise it may be subject to compulsory acquisition by the state at cadastral value.
State secrets and strategic assets: certain asset categories are subject to restrictions for foreign ownership, though these rarely arise in private inheritance contexts.
Russian inheritance is administered by notaries. The process follows Civil Code rules regardless of whether there is a will.
There is no inheritance tax (наследственный налог) in Russia. The only mandatory payment at the point of inheriting is the notary state duty:
Pick your situation — we'll tell you where you stand:
The duty is calculated on the cadastral value of real estate, or on a market valuation for other assets (vehicles, securities, business interests). Certain categories are exempt from duty entirely — heirs who lived with the deceased in the same property and continue to live there, minors, and persons with certain disabilities. The duty is paid to the notary before the certificate is issued.
In addition to state duty, notaries charge fees for their own services (технические и правовые услуги нотариуса) — these vary by region and asset type and are not legally capped in the same way.
Receiving an inheritance — in itself — is not a taxable event for NDFL purposes. No income tax arises at the point of acceptance or transfer, regardless of the value of the assets or the heir's relationship to the deceased.
NDFL becomes relevant in two situations after the inheritance is received:
The minimum ownership period for inherited property is 3 years (shorter than the 5-year general rule for purchased property). If the heir sells within 3 years, NDFL applies:
After 3 years of ownership, the sale is entirely exempt from NDFL regardless of residency status — the same minimum-holding exemption that applies to purchased property (see our guide to real estate taxation for foreign individuals).
For inherited property, the ownership period for purposes of the NDFL exemption begins on the date of the deceased's death — not on the date the heir registers the ownership with Rosreestr. In practice this means the 3-year clock may already be running, or may even have already expired, by the time the heir formally registers title. This is a meaningful difference from the treatment of purchased property.
Once an heir owns the asset, any income it generates is taxable in the normal way: rental income from an inherited apartment, dividends from inherited securities, interest on inherited bank deposits — all treated as ordinary income under the standard NDFL rules for residents (progressive scale) and non-residents (30% flat).
A foreign heir who is also a tax resident of another country may face inheritance or estate tax obligations in their home jurisdiction depending on local law — this is outside the scope of Russian law and requires separate advice in the country of the heir's residency. Russia has no bilateral estate tax treaties (double taxation treaties cover income tax, not inheritance), so there is no mechanism to offset Russian state duty against foreign inheritance tax or vice versa. The two are assessed independently.
Act immediately upon learning of a death — the 6-month deadline cannot be extended without a court application
Prepare a notarised power of attorney for a Russian representative if you cannot travel to Russia — Russian consulates can certify it abroad
Gather documents with apostille and certified Russian translation: birth/marriage certificates proving relationship, your passport, any will
Check whether the estate includes agricultural land — if so, you have one year to dispose of it or face compulsory acquisition
Track the 3-year clock from the date of death, not the date of registration, when planning whether to hold or sell inherited property
If you are a non-resident and considering selling before the 3-year mark, model the 30%-on-full-price cost carefully — it is often worth waiting
Obtain advice in your home country on whether Russian inheritance also triggers tax obligations there
Yes — nationality doesn't bar inheritance of Russian assets. But the same rules apply, including the six-month acceptance deadline, so acting within it matters as much for a foreign heir as a Russian one.
Acceptance can be handled through an apostilled, translated power of attorney, so you don't have to be there in person. Setting that up promptly is what lets you meet the six-month deadline from abroad.
Through currency control — proceeds from selling or realising inherited assets have to be moved with the right documentation. Handling that cleanly is the final step, and it's worth planning alongside the acceptance rather than after.
This confirms foreign nationals can inherit in Russia and walks the notary process. Your questions are human and time-bound: you have a right to inherit, but there's a six-month clock, a notary process you can't easily reach from abroad, and money you'll eventually want to move home.
A six-month deadline running? It can't be extended without a court — the time to act is early, not once it's passed.
Practical support for international business in Russia.