Is the income obtained by a foreigner within the territory of the Russia Federation subject for taxation?

The foreign citizens are considered to be payers of Personal Income Tax.

In accordance with the general rule the Personal Income Tax – (tax on income of the resident of the Russian Federation) is calculated and paid according to the tax rate equal to 13%. The tax rate in relation to all income obtained by individual persons – non-residents of the Russian Federation is determined at the rate of 30%. The exclusion can be income obtained as dividends of the share participation in the activity of Russian organizations in relation to which the tax rate is determined at the rate of 15%, unless otherwise specified by international contracts.

Tax residents for the purposes of calculation and payment of Personal Income Tax are considered to be individual persons actually staying in the Russian Federation not less than 183 calendar days within 12 further running months. The period of staying of the individual person in the Russian Federation is not broken off for the periods of his departure outside the Russian Federation for short-term (less than six months) treatment or studying.

©Professional consultation of the “RosCo” company

Date of foundation
company «ROSCO»
Membership in professional organizations:
SRO NP «Audit Chamber of Russia»
(Certificate No 1809 dated 28.12.2009)
Chamber of Tax
(Certificate No 78)
NP «Partnership of RSE»
(Russian Society of Evaluators)
Membership in public association:
Moscow Chamber
of Commerce and Industry
(Certificate No 123-973 dated 21.12.2009)
Partnership of Turkish Entrepreneurs (RTIB)
(as per the results of 2009 -
is included in the register of reliable enterprises of Moscow
Certificates of conformity:
Certificate of conformity to the requirements of GOST R ISO 9001-2008 (ISO 9001:2008)
is insured