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For individuals · 12

Tax residency in Russia

Residency status, the 183-day rule and what it triggers.

Tax-residency advice for individuals moving to or from Russia — establishing your status under the day-count rules, understanding what it means for worldwide income, and planning around a change of residency.

Chinese companiesUAE investorsTurkish groupsIndian companiesEU subsidiaries
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At a glance
ScenarioFor individuals
Threshold183 days / 12 mo
LeadPrivate client adviser

Overview

Tax residency is the hinge that everything else turns on. As a resident, Russia taxes your worldwide income and expects the associated reporting; as a non-resident, only Russian-source income is in scope, at different rates. For someone moving to or from Russia, establishing status correctly — and documenting it — avoids disputes later.

We determine your status on the day-count rules, review the documentation, and where two countries both claim you, work through the treaty tie-breaker. Around a planned move, timing and evidence can change your position, so we plan it with you and coordinate with your home-country advisers.

What's included

Residency status determination
Day-count and documentation review
Worldwide vs Russian-source scope
Change-of-residency planning
Treaty tie-breaker analysis
Coordination with home-country advisers

Typical situations we handle

You are moving to or from Russia and your tax-residency status is unclear.

A change of residency affects what income Russia can tax.

Two countries both claim you as resident and a treaty tie-breaker is needed.

+ how we work

A clear, coordinated process

01
Fact review

Count days present and gather the evidence.

02
Status

Determine your resident or non-resident position.

03
Treaty

Apply the tie-breaker where two countries both claim you.

04
Documentation

Record the position to support your filings.

+ at a glance

Resident vs non-resident

Factor
Tax resident
Non-resident
Test
183+ days in 12 months
Under 183 days
Income taxed
Worldwide
Russian-source only
Standard NDFL
13–22%
30% (13/15% for HQS)
Reporting
Broader
Narrower
+ 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 am I a Russian tax resident?

Broadly, presence of 183 days or more within a 12-month period. We confirm your status on the facts and document it.

Why does residency matter?

It determines whether Russia taxes your worldwide income or only Russian-source income, and what you must report.

Can residency be planned around?

Within the rules, yes — timing and documentation of a move can change your position, which we plan with you.

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Other expertise

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Personal income tax
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 Tax residency

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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 →
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