Russia
Eastern Europe · RU · 79 treaties
What are the main tax rates in Russia?
Russia has a top personal income tax rate of 22%, a corporate tax rate of 20%, and a standard VAT of 20%. Capital gains are taxed at 13%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 15% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 22% |
| Capital gains | 13% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Russia?
- You can become a tax resident in Russia after spending 183 days in the country.
- Does Russia have a golden visa program?
- Yes, Russia offers a golden visa program with a minimum investment of $170,000 USD.
- What is the dividend withholding tax rate in Russia?
- The dividend withholding tax rate in Russia is 15%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Physically present in Russia for at least 183 calendar days during any 12‑month period within the calendar year (days may be intermittent)
- Short absences (less than six months) for medical treatment, education, or work on offshore hydrocarbon deposits are treated as days of presence and do not break residency
Tax residency for individuals is based purely on day‑count, not citizenship or domicile, and there is no statutory tail rule; once you spend fewer than 183 days in Russia in the relevant 12‑month period (and do not fall under the protected short‑absence categories), tax residency ceases.
Source: Federal Tax Service of the Russian Federation
Tax treaty network (78)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.