Mutual exchange between the EAEU countries has advantages: account holders do not need to submit reports on the movement of funds.
A tax resident is someone who resides in the country for at least 183 days during a calendar year. This status does not depend on citizenship. A foreigner who permanently resides in Russia is considered a tax resident. A Russian who leaves the country and does not return for more than six months is a non-resident.
Resident status matters when paying personal income tax. A resident pays standard personal income tax on all sources of income in Russia and abroad. In 2024, the personal income tax rate is 13% for those who earn up to 5 million ₽ per year and 15% for everyone else. From 2025, a progressive scale will be introduced, according to which personal income tax will be in the range from 13 to 22% depending on the income level.
Non-residents pay personal income tax only on income from afghanistan mobile database Russian sources, but the rate is significantly higher - 30%. The tax on dividends from Russian companies is 15%.
There is an exception to this rule, which has been in effect since 2024. If a non-resident works for a Russian company under a contract that specifies the remote nature of the work, then he pays personal income tax at the standard rate.
Taxes for self-employed non-residents
If a non-resident is registered as self-employed, he/she works under a special taxation system. The rate is:
4% when fulfilling orders for individuals;
6% for those working with legal entities.
These values do not depend on the country in which the self-employed person lives and the clients with whom he or she cooperates – Russian or foreign.
The only limitation for the self-employed is the size of the salary. If the annual income is more than 2.4 million ₽, the self-employed will have to change the tax status to an individual entrepreneur.
Taxpayer's memo
Here are the main things you need to know on this topic:
You must notify the Federal Tax Service if you open and close an account abroad, or change its details. You must also submit an annual report on the movement of funds in all foreign accounts.
If you use foreign e-wallets, you must also report this to the tax office.
The notification can be submitted in person, through an official representative, submitted online in the Taxpayer's Personal Account, or sent by registered mail.
You must notify the Federal Tax Service within a month that you have opened or closed an account or changed its details.
Cash flow reports must be submitted annually, no later than June 1 of the year following the reporting year.
Failure to report data is subject to administrative liability. The fine may reach 5,000 ₽ for individuals and up to 1 million ₽ for legal entities.