Russia

Tax residency (Tax Code of the Russian Federation)

Under Article 207 of the Tax Code of the Russian Federation, an individual is generally recognised as a tax resident of Russia if they are physically present in Russia for 183 calendar days or more during any consecutive 12-month period.

The period of presence in Russia is not interrupted by short-term trips abroad (usually under six months) for medical treatment or training, subject to the conditions set out in the Tax Code.

• Main test: 183+ days of presence in a rolling 12-month window
• Days are generally counted by calendar days of physical presence
• Special situations (treatment/education trips) may not break presence under the Code

What tax residency affects

Tax residents of Russia are typically taxed on worldwide income under personal income tax (NDFL) rules, with rates and deductions depending on the type of income and applicable law.

Non-residents are generally taxed only on Russian-source income, often at higher rates (commonly discussed as 30% for many types of income), unless a special regime, treaty relief, or statutory exception applies.

• Residents: usually worldwide income in scope
• Non-residents: usually Russian-source income only
• Double tax treaties may modify outcomes for cross-border situations

Migration / immigration status (not the same as tax residency)

Russian migration status (visa-free stay, temporary residence permit — RVP, permanent residence — VNZh, or citizenship) is governed by migration and citizenship legislation, not by the 183-day tax test alone.

Holding a residence permit or citizenship does not automatically equal tax residency, and tax residency can arise for foreign nationals based on presence even without permanent migration status.

• Temporary stay and migration registration
• Temporary residence permit (RVP)
• Permanent residence permit (VNZh)
• Citizenship of the Russian Federation

Practical notes for travellers

People who cross borders frequently should track calendar days in Russia carefully: short trips can still accumulate toward the 183-day threshold.

Employers, banks, and tax authorities may ask for evidence of presence or residence status when applying rates, treaty benefits, or reporting rules.

Key legal references (for orientation)

• Tax Code of the Russian Federation, Article 207 (tax residency of individuals)
• Federal migration and citizenship legislation (RVP, VNZh, stay rules)