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For individuals · 10

Personal income tax in Russia

NDFL, residency and reporting for foreign individuals.

Personal income tax (NDFL) support for foreign nationals connected to Russia — residency assessment, annual declarations, treaty relief and the reporting that comes with living or earning here.

Chinese companiesUAE investorsTurkish groupsIndian companiesEU subsidiaries
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At a glance
ScenarioFor individuals
FilingAnnual 3-NDFL
LeadPrivate client adviser

Overview

Personal income tax in Russia turns first on residency: broadly, 183 days or more in a 12-month period makes you a resident, which brings worldwide income into scope and adds reporting. For foreign nationals, the practical questions are what has to be declared, what an applicable treaty can relieve, and how any special-rate or HQS treatment applies.

We assess your residency position, prepare the annual 3-NDFL declaration, and apply treaty relief and foreign tax credits to avoid double taxation. Where a prior year was missed, we support voluntary disclosure. The aim is a clean, documented position you can rely on year to year.

What's included

Tax-residency assessment
Annual income declarations (3-NDFL)
Treaty relief and foreign tax credits
Russian-source income review
HQS and special-rate treatment Read insights: HR & immigration
Voluntary disclosure support

Typical situations we handle

You are a foreign national living or earning in Russia and unsure what to file.

Treaty relief or a foreign tax credit should reduce double taxation.

A prior year was missed and needs voluntary disclosure.

+ how we work

A clear, coordinated process

01
Residency

Establish your status under the day-count rules.

02
Position review

Identify what income is taxable and reportable.

03
Declaration

Prepare and file the 3-NDFL, applying treaty relief.

04
Ongoing

Annual review and voluntary disclosure where needed.

+ in-house vs outsourced

Building it in-house, or outsourcing to us

Factor
In-house
With TaxWell
Russian expertise
Depends on hire
Big Four background team
1C configuration
Separate cost
Included
FTS audit representation
Additional legal fee
Included in engagement
Languages
Usually Russian only
EN · RU · 中文 · Türkçe
Scalability
Fixed headcount
Scales with volume
+ questions

Frequently asked

When do I need to file a 3-NDFL declaration?

Where you have income that is not fully taxed at source, or foreign income as a resident. We assess your position and prepare the return.

Can a treaty reduce my Russian tax?

Often yes — an applicable double-tax treaty can reduce or credit tax. We apply it and prepare the supporting documentation.

What rate applies to me?

It depends on your residency status and income type, including any HQS or special-rate treatment. We confirm the rate for your case.

From our insights

All articles
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3-NDFL tax return in Russia: complete guide for foreign individuals
Accounting · 4 min
Accounting Outsourcing in Russia: Practical
Accounting · 4 min
Accounting in Russia: RAS rules and mandatory reporting for foreign companies
Accounting · 4 min
Accounting in Russia: RAS Reporting Rules for Foreign Companies

Other expertise

12
Tax residency
11
CFC reporting
09
Currency control
We work with
Chinese companiesUAE & Turkish subsidiariesIndian companiesEU companiesInternational groups
We work in
EnglishRussian中文Türkçe
+ what happens when you contact us
01
You send us a question

By email, WhatsApp, Telegram or WeChat. Describe your situation briefly — we don’t need everything upfront.

02
We respond within 24 hours

A named adviser replies — not a generic inbox. We confirm whether we can help and propose a call if needed.

03
30-minute intro call

We ask about your situation, Russian entity structure and what you need. No charge. In English, Russian or Chinese.

04
Engagement letter

Clear scope, fee and timeline. We start on receipt of the signed letter. No retainer lock-in on project work.

Speak to a senior adviser about Personal income tax

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Practical support for international business in Russia.

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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
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+7 (966) 976 96 27
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