Russia

Tax residency

Under Article 207(2) of the Tax Code of the Russian Federation, an individual is generally a tax resident if they are present in Russia for at least 183 calendar days within 12 consecutive months. For personal income tax, the final status for a tax year is determined using the relevant calendar year, consistent with Article 216 and Federal Tax Service guidance.

• 183-day test: during the year, tax status for withholding purposes is assessed at the relevant income date using the preceding 12-month period, which may span two calendar years. The final annual status is determined by counting qualifying days from 1 January to 31 December of that tax year.
• Special statutory categories: Russian military personnel serving abroad, employees of state or local government bodies assigned to work abroad, and qualifying employees of Russian organisations working abroad under intergovernmental agreements concerning the construction of nuclear-energy facilities are treated as residents regardless of their actual time in Russia.
• Specific statutory exception: Article 207(4) provides a procedure under which certain individuals subject to qualifying foreign restrictive measures may be treated as non-residents if they are tax resident in another country in the same year and satisfy the application and supporting-document requirements.

Day counting

• Arrival and departure: both the day of arrival and the day of departure are counted. A calendar date is counted once, including where arrival and departure occur on the same date.
• Qualifying absences: periods abroad for short-term treatment or education lasting less than six months may be included in the residence count where the statutory conditions are met. The same applies to qualifying absences for duties connected with work or services at offshore hydrocarbon fields. Ordinary absences abroad are not included.
• Special statutory categories: no minimum day-count threshold applies to the categories specified in Article 207(3).

Tax consequences

The Russian tax year is the calendar year. Russian tax residents are generally subject to personal income tax on worldwide income. Non-residents are generally taxable on Russian-source income, subject to statutory exceptions and any applicable treaty provisions currently in effect.

If the final annual residence status differs from the status used during the year, tax may be recalculated at the rates applicable to the income concerned, taking account of tax already withheld. This may result in additional tax or an overpayment.

Migration / EU residence

Russia is not an EU member state, so EU free-movement rules do not apply.

• Foreign nationals: depending on nationality and the purpose and duration of the stay, foreign nationals may require a visa and may use temporary or permanent residence routes under Russian immigration law.
• EAEU nationals: citizens of EAEU member states benefit from facilitated entry, stay and employment arrangements, subject to the applicable rules.

Orientation references

• Tax Code of the Russian Federation, Article 207: individual tax-residence criteria, qualifying absences, special categories and specific exceptions.
• Tax Code of the Russian Federation, Article 216, and Federal Tax Service guidance: calendar tax year and final annual residence status.
• Tax Code of the Russian Federation, Articles 208, 209 and 224: income source, scope of taxation and applicable rates.
• Federal Law No. 115-FZ and the EAEU Treaty: immigration and employment framework.