Obligation for Russian tax residents to declare and pay personal income tax
The deadline for submitting personal income tax returns for 2022 on 3-NDFL form is May 2, 2023. Our tax consultants let you know to whom and when personal income tax returns should be submitted and describe the possible penalties for unintentional and deliberate failure to declare income and pay personal income tax.
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Ratification of OECD Multilateral Convention (MLI)
The President of the Russian Federation signed on May 01, 2019 Federal Law No. 79-FZ Ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Tax Base Erosion and Profit Shifting.
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Personal income tax for foreign employees in Russia
When foreign nationals start working in Russia, they are often baffled by the calculation of income tax because it is dependent on criteria such as the type of work permit (work permit for highly qualified specialists or regular work permit), tax status in Russia and tax status in foreign nationals’ country of origin. We have outlined below the particularities of personal income tax for foreign employees in Russia.Read more
What a foreign national should know about the sale of real estate property in Russia
1. A tax resident is a foreign national who has lived in Russia at least 183 calendar days over a period of 12 consecutive months.
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