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Taxation of foreign nationals in Russia

1. When and who should file an income tax return (3-NDFL) Apart from Russian citizens, foreign nationals and stateless persons are also required by law to file their income tax returns with Russian tax authorities. In some cases, this also applies to income earned outside the Russian Federation.

2. Resident or nonresident Paragraph 2 of Article 207 of the Tax Code of the Russian Federation explains who a tax resident is. A tax resident is an individual residing in the Russian Federation for at least 183 calendar days within 12 consecutive months. The specified period of 183 days is determined by adding together all the calendar days during which the individual resided in Russia and the days the individual went abroad for a short-term treatment or education for 12 consecutive months, and at the same time, at least 183 days in the tax period (in line with paragraph 2 of Article 207 of the Tax Code of the Russian Federation). Article 207 of the Tax Code of the Russian Federation does not stipulate that the above 183 calendar days should follow in succession. Therefore, the days required for one to become a tax resident do not necessarily have to be consecutive. They may be interrupted, for example, during holidays and business trips. Having or not having a Russian citizenship is irrelevant when determining one's status as a tax resident. In other words, a foreign national or stateless person may be considered a tax resident of the Russian Federation. In turn, a Russian citizen may not necessarily be a tax resident of the Russian Federation.

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