Almost everything about your Russian income tax turns on one number: whether you spent 183 days in Russia. It sets your rate, it can change retroactively, and getting it wrong means a whole-year recalculation.
You spent 183+ days in Russia in the year — then you pay the 13–22% progressive scale on employment income and are taxed on worldwide income.
You spent under 183 days — a flat 30% on Russian-source income, with no deductions, unless a carve-out (HQS, EAEU) gives you the resident rate on salary.
Tax residency status: the key dividing line
Tax rates for residents: the progressive scale from 2025
What income is taxable: Russian-source vs foreign-source
The HQS exemption: 13% from day one
Filing obligations: who must file and when
Practical planning: how foreign entrepreneurs manage their position
Russian personal income tax law draws a sharp distinction between tax residents and non-residents. The difference in tax treatment is substantial and determines the rate that applies to virtually all income you earn in Russia.
A foreign individual becomes a Russian tax resident for a calendar year if they spend 183 days or more in Russia during that calendar year (1 January to 31 December). Days of departure and arrival are counted as days spent in Russia. The 183-day count resets at the start of each calendar year — residency is determined annually, not once and forever.
The practical consequence is significant: a foreign entrepreneur spending 6 months in Russia per year may pay 30% on their Russian employment or business income, while the same person spending 7 months pays 13%. Planning your calendar to cross the 183-day threshold can result in substantial tax savings.
Residency settles for the whole calendar year. Crossing the line late in the year applies back to 1 January — and dropping below it can reverse your rate retroactively too. The position is cheaper to plan before December than to recalculate after.
For Russian tax residents, the personal income tax (НДФЛ — nalog na dokhody fizicheskikh lits) follows a progressive scale that was expanded significantly from 1 January 2025:
Note that the rates above apply to the marginal band — income up to RUB 2.4 million is always taxed at 13%, regardless of total income. Only the portion exceeding each threshold is taxed at the higher rate.
A notable exception: HQS work permit holders (Highly Qualified Specialists) pay 13% on their Russian employment income from day one of their work in Russia, regardless of residency status. This is one of the most valuable features of the HQS regime for foreign professionals.
Resident: 13–22% progressive scale on employment income. Non-resident: flat 30%, no deductions. HQS: 13% on the permit salary from day one — salary only.
For foreign individuals, understanding which income is taxable in Russia depends on both residency status and the source of the income:
Pick your situation — we'll tell you where you stand:
Tax residents are taxed on their worldwide income — both Russian-source and foreign-source. This means that a foreign entrepreneur who becomes a Russian tax resident must declare and pay Russian tax on income earned from their foreign business, investments and other sources, subject to any applicable double tax treaty relief.
Non-residents are taxed only on income derived from Russian sources. This includes:
Salary or fees from a Russian employer or Russian entity
Dividends from a Russian company
Rental income from Russian property
Proceeds from sale of Russian real estate or shares in Russian companies
Interest on Russian bank deposits
Foreign-source income — from a business based abroad, foreign investments, foreign property — is not taxable in Russia for non-residents.
Key planning point: Many foreign entrepreneurs structure their Russian activities so that they remain non-residents (spending less than 183 days in Russia) while keeping their core income-generating activity offshore. This requires careful management of both physical presence and where contracts, invoices and payments originate.
One of the most advantageous tax positions available to foreign professionals in Russia is the Highly Qualified Specialist (HQS) regime. An HQS work permit holder pays personal income tax at 13% on their Russian employment income regardless of whether they have achieved 183-day tax residency.
Key conditions for the HQS rate to apply:
The individual must hold a valid HQS work permit (issued for a salary of at least RUB 750,000 per quarter, rising to RUB 717,000 per month from 1 March 2027)
The 13% rate applies only to the employment income paid under the HQS work permit
Other income (dividends, rental income, gains from asset sales) is taxed at the standard resident or non-resident rate
Social contributions by the employer are also reduced under the HQS regime
Purely by days: 183 or more in Russia within a 12-month period makes you a resident for that calendar year. Citizenship, visa and registration don't matter, and the days of arrival and departure both count. The status settles for the whole year, so crossing the line late in the year applies retroactively from 1 January.
No — this is the common, costly misconception. HQS gives 13% from day one, but only on the salary paid under the HQS permit. Dividends to an HQS who is still a non-resident are taxed at 15%, and a one-off gift or benefit at 30%. Only once you cross 183 days do you become a full resident for all income types.
No — it's marginal. Each rate applies only to the slice of income in its band, so a resident on a typical executive salary usually lands in the 13–15% effective range even though the top band is 22%.
This guide explains the scale. Your question is sharper: which side of 183 days are you on this year — and is that a number you're choosing, or one that's about to happen to you? The gap between resident and non-resident is the largest single line in what you pay.
Not sure whether you've crossed 183 days this year? The position is far cheaper to fix before December than after the FTS recalculates it.
Practical support for international business in Russia.