How to obtain a Russian tax residency certificate for DTT purposes. Issuing authority, required documents, timeline and use for withholding tax relief.
What the certificate is and why you need it
Who issues it and what form it takes
How to apply: documents and process
Timeline and validity
Foreign residency certificates for use in Russia
A tax residency certificate (официальное подтверждение налогового резидентства) confirms that a company or individual is a tax resident of Russia for purposes of the relevant double tax treaty. It is issued by the Russian Federal Tax Service and is one of the key documents required to apply reduced withholding tax rates under Russia's 90+ tax treaties.
The certificate is needed in two situations:
Russian company receiving income from abroad: A Russian entity receiving dividends, interest or royalties from a foreign source needs a Russian residency certificate to claim DTT relief in the foreign country
Foreign company claiming DTT relief in Russia: A foreign company receiving income from Russia (dividends, interest, royalties, service fees) needs a residency certificate issued by its home country — not Russia — to claim the reduced rate from the Russian payer
This article focuses on obtaining the Russian certificate — for use by Russian entities claiming DTT relief abroad. For guidance on foreign residency certificates for use in Russia, see our article on withholding tax relief for foreign companies.
Russian tax residency certificates are issued by the Межрегиональная инспекция ФНС России по централизованной обработке данных (MI FNS Russia for Centralised Data Processing — MIFNS No. 4 for individuals, or the relevant MIFNS for legal entities). The issuing authority has been centralised: applications go to the FNS regardless of where the taxpayer is registered.
The certificate can be issued in two forms:
Form KND 1160035 — a standardised Russian-language document used for most countries
Country-specific form — some countries (historically Germany, Austria, France) had bilateral agreements requiring their own certificate forms. Following treaty suspensions, the standard Russian form is now used for most purposes
The certificate confirms: the taxpayer's name, TIN (ИНН), the period of residency (calendar year), and that the taxpayer is a resident of Russia within the meaning of the applicable DTT.
Applications are submitted through the FNS taxpayer personal account (Личный кабинет налогоплательщика) or by paper application to the relevant tax inspectorate.
Application letter stating: the country for which the certificate is required, the period (calendar year), and the intended use
Documents confirming the company's presence and activity in Russia (registered address, bank account statements, lease agreements, employee records) — required only for first-time applications or if the company has been inactive
For foreign-owned Russian entities: the certificate is issued in the same way as for any Russian company. Foreign ownership does not affect Russian tax residency — a Russian LLC is a Russian tax resident regardless of who owns it
Application letter
Documents confirming 183-day presence in Russia in the relevant year (passport with entry/exit stamps, migration registration documents)
Lease agreement or other evidence of habitual abode in Russia
The FNS has a statutory deadline of 40 calendar days from receipt of the complete application to issue the certificate. In practice, applications through the online taxpayer account are typically processed faster — 10–20 business days.
The certificate is issued for a specific calendar year — it does not automatically cover subsequent years
A certificate can be issued for the current year and for previous years (no limitation on how far back)
Foreign tax authorities typically require a certificate issued within the last 12 months
Some countries request certificates dated within 3–6 months of the income payment — check the specific foreign country's requirements
The certificate is issued in Russian. For use abroad, a notarised translation into the relevant language is typically required, plus an apostille if the foreign country requires it. Russia is a signatory to the Hague Apostille Convention.
Related service: Tax & compliance →Practical support for international business in Russia.