What is the rate of Personal Income Tax calculated of the salary of a foreign employee?

Quite often there is a situation in practice when at the moment of foreigner’s employment and later at the dates of payment of income to him, he didn’t have tax resident status and so Personal Income Tax was withheld at the rate of 30%. Further within the year the foreign employee got tax resident status of the Russian Federation. Personal Income Tax calculated and withheld of the income of the foreign employee at the rate of 30% must be recalculated at the rate of 13% therefore.

Return of the tax amount to the taxpayer in accordance with acquired tax resident status of the Russian Federation is carried out by the tax authority where he was registered according to the place of residence (place of temporary residence), while filing a tax declaration by the taxpayer and also the documents certifying the status of the tax resident of the Russian Federation.

The period of tax return makes four months from the moment of filing of the declaration.

©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