Personal Tax in Russia
- Tax Base For Residents and Non-Residents
An individual who spends at least 183 days in Russia is considered as a resident.
For a Russian resident, the tax base is all income paid in Russia and abroad.
For a foreign resident, only income paid in Russia is taxable.
|Flat tax rate for residents||13%|
|Tax for non-residents||30%|
- Allowable Deductions and Tax Credit
The following expenses can be deducted:
- donations to recognized institutions (up to 25% of income)
- expenses relating to the education of a family member (up to a certain limit)
- for a dependent member of the family (up to a certain limit)
- contributions to a supplementary retirement scheme (up to an annual limit)
- medical expenses (up to 28 000 roubles)
- the purchase of real estate (deductions up to 1 million roubles a year)
The following income is exempt from tax: sale of living accommodation or another good owned for more than 3 years, interest earned on deposits made to Russian banks under certain conditions, grants, retirement pensions or disability benefit.
- Special Expatriate Tax Regime
- There is no special regime for expatriates.
- Capital Tax Rate
- Tax on personal property and real estate: the maximum rate for individuals is 1.5% (2.2% for companies); property ownership is exempt.
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