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Personal Income Tax for non-residents in Russia

🙏 Please support the team of our channel: https://boosty.to/lawyer_tarasenko 🔴 Subscribe to our channel:    / @russianlawyer-tarasenkovasily   Legal services (Whatsapp, Telegram) +7-909-961-19-09 Website: rlaw.site instagram.com/russian_lawyer_tarasenko/?hl=en vk.com/russian_law_blog t.me/russian_lawyer_tarasenko 0:00 INTRODUCTION 0:20 TAX RESIDENT STATUS? 1:15 EXAMPLE OF TAX ACCOUNT 1:52 WHO IS TAX RESIDENT 2:20 EXCEPTIONS 2:58 DOUBLE TAX AVOIDENCE 4:59 TAX DUE TO WORK IN RUSSIAN COMPANY You should definitely watch this video if you are a foreigner residing in Russia, but travelling a lot or just living in Russia for less than 6 months a year. Let's get it started! The point is that Russians pay 13% personal income tax not because of having Russian citizenship, but because of their “tax resident” status. What it is? Tax resident status is not related to citizenship and place of permanent residential registration. The only criterion is a stay in the country of more than one hundred eighty three days in the last 12 months. Where does the personal income tax of thirty % come from instead of the usual 13%? The point is only Russian tax residents pay a personal income tax of 13%, while non-residents pay a tax of 30%. In addition, tax residents of the Russian Federation can apply tax deductions, while non-residents cannot. This means, for example, that when selling an apartment, firstly, a non-resident will pay not 13%, but 30%, and secondly, the tax base (the amount on which the tax will be calculated) would not be the difference between the purchase and sale costs, but the entire cost of the apartment. Example: A Russian tax resident bought an apartment 1 year ago for 1 million rubles and now sold it for 1 million 1 hundred thousand. He will pay 13% tax and only on the difference, that is, from 1 hundred thousand rubles and the tax will be only thirteen thousand rubles. And if a non-resident did the same, he will pay a tax of 3 hundred thirty thousand rubles - twenty-five times more! The calculation is simple: 1.1 million rubles (without any deductions) and multiply by 30%! Perhaps you are not a tax resident either? Let's take a closer look. A person (whether a Russian or a foreign national) is recognized as a tax resident of the Russian Federation if their stay in Russia is at least one hundred eighty three calendar days in 12 months (in a calendar year), and these days can be intermittent - the main thing is that in the end it should be at least one hundred eighty three. Thus, the status may change throughout the year. But there are exceptions to the rules when a person stays in Russia for less than six months, but still remains a tax resident of the Russian Federation, and these cases are as follows: When he/she was absent from the country due to treatment or study. If he/she is a military person or government employee and is on a business trip. If he/she performs job or other duties related to the work (or services) in offshore hydrocarbon fields. When there is an international double tax avoidance agreement with the country where the person is located abroad and at the same time is a tax resident in that country. Until 2022, double tax avoidance agreements were signed by Russia with eighty four countries. In a nutshell, a double tax avoidance agreement is an agreement between the governments of two countries that specifies the procedure for collecting taxes from taxpayers residing in one or both Contracting States. For example, the Double Taxation Convention of the fifteenth of February 1994 between Russia the United Kingdom states (in Article fifteen) that wages and other similar remuneration received by a person domiciled in one Contracting State in relation to works for hire shall be taxable only in that State. This provision contradicts the Tax Code of the Russian Federation, which states that a tax resident must pay taxes even on income received abroad. But the convention is international and takes precedence over our country's tax code. Thus, if you had received a salary in the UK, you WOULD NOT HAVE HAD to pay tax in Russia EARLIER. But this is all in the past. Since 2022, the vast majority of those eighty four agreements between Russia and other countries have either been suspended by Russia itself or denounced by the relevant states. Now, for example, having earned money in the UK, you are required to pay taxes both there and in Russia, since tax residents of the Russian Federation are required to pay taxes on all income in Russia and abroad, again, unless there is a double taxation agreement. Tax non-residents do not pay taxes on income outside Russia, but now pay 30% personal income tax on income in Russia (as long as international double taxation agreements are suspended). To summarize, we conclude that you need to mind the number of days that you are not in Russia. #incometax #russiancitizenship #russiantax