Key takeaways
- You are a Russian tax resident if you spend 183 days or more in Russia within any 12 consecutive months. Short trips abroad for treatment or study (under 6 months) do not interrupt the count.
- Since 2025, residents pay progressive personal income tax: 13% up to RUB 2.4 million, then 15%, 18%, 20% and 22% above RUB 50 million. Investment income is taxed at 13%/15%. Non-residents generally pay 30%.
- The Federal Tax Service (FNS) issues a confirmation of tax resident status online. Foreigners need a temporary residence permit (RVP) or a residence permit (VNZh), and an INN tax number.
Last reviewed: October 2026
Russian tax residence depends only on days spent in the country, but the 2025 reform introduced a progressive scale and sanctions have complicated cross-border finances. This guide explains the rules in 2026.
Russia tax residency – key figures (2026)
| Item | Rule |
|---|---|
| Residence test | ≥ 183 days in Russia in any 12 consecutive months |
| Rates (residents) | 13% to RUB 2.4m; 15% to 5m; 18% to 20m; 20% to 50m; 22% above |
| Investment income | 13% up to RUB 2.4m, 15% above |
| Non-residents | 30% (13%–22% for some categories, e.g. highly qualified specialists) |
| Final status | Determined at year-end based on days in the calendar year |
| Certificate | Confirmation of tax resident status (FNS online) |
| Immigration | RVP (temporary residence) → VNZh (residence permit) |
| Tax ID | INN |
The 183-day test
- Days are counted over any 12 consecutive months, but your final status for a year depends on the days spent in Russia in that calendar year.
- Days of arrival and departure both count as days in Russia.
- Departures for medical treatment or education of less than six months do not interrupt the period.
How to become resident
- Visa or visa-free entry, depending on nationality.
- Migration registration at your address within the deadline after arrival.
- RVP (temporary residence permit, generally subject to an annual quota, with exceptions such as marriage to a Russian citizen or native Russian-speaker status), then VNZh after a period of residence.
- INN from the tax service – often assigned automatically, or on request.
- Spend 183+ days in the calendar year.
Example: A Kazakh engineer works in Moscow from 1 March to 31 December 2026 – over 300 days. He is resident for 2026 and his salary of RUB 3 million is taxed at 13% up to RUB 2.4 million and 15% on the remainder.
Tax residence certificate
Request a confirmation of tax resident status through the FNS website (personal account or Gosuslugi). It is issued electronically, stating the year, and is used for treaty claims abroad.
Practical caveats
International sanctions and Russia's counter-measures affect banking, transfers and treaty relations. In August 2023 Russia suspended key articles of its tax treaties with about 38 "unfriendly" countries (including EU states, the UK and the US). Check the current position before relying on treaty relief.
Frequently asked questions
How many days make you a tax resident in Russia?
183 days or more in Russia within 12 consecutive months. Your final status for the year depends on days in the calendar year.
What are Russia's income tax rates in 2026?
Progressive from 13% to 22% for residents. Investment income is taxed at 13% or 15%, and non-residents generally pay 30%.
How do I get a Russian tax residence certificate?
Apply online through the Federal Tax Service for a confirmation of tax resident status.
Related guides
Sources
- PwC Worldwide Tax Summaries – Russian Federation: Residence
- Russian Tax Code art. 207, 224; Federal Tax Service (nalog.gov.ru)
This guide is general information, not personalised tax advice.
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