Personal Tax in Russia

Overview by
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.

Tax Rate

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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