RUS-500

Personal income tax is imposed on the income of Russian residents and individuals who have sources of income in Russia. Individuals are deemed residents of Russia, for tax purposes, if they are present within the Russian Federation for at least 183 days in the calendar year (which is from January 1 to December 31). In this case they are subject to Russian tax on their worldwide income. Non-residents pay tax on the Russian-source income only, at a rate of 30 per cent, as against a flat rate of 13 per cent for residents. Residents also pay tax at the rate of 13 per cent (against 15 per cent for non-residents) on dividends received. However, from January 1, 2021, a progressive taxation scale will be used (so-called “wealth tax”), so resident individuals whose total personal income exceeds RUR 5 million (EUR 54,555) subject to income tax of RUR 650,000 (EUR 7,092) plus 15 per cent of their income.

Russian source income is deemed to be any income from activities carried out in Russia and passive income which originates in Russia, for instance:

• dividends and interest, paid by a Russian company or individual entrepreneur, or by a foreign entity in relation to its permanent establishment in Russia;

• insurance payments from a Russian company or a foreign entity in relation to its permanent establishment in Russia;

• royalties and copyright income;

• rent and similar income from property in Russia;

• income from the disbursement of real estate, stocks, shares, rights of a claim to a Russian entity, other property and property rights; and

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