Russia (RU)
The world's largest country, spanning Europe and Asia, with deep cultural institutions, large cities, strong public transport, complex bureaucracy, sanctions-affected banking, strict migration registration, and a demanding but sometimes affordable expat experience.
Leaving Russia
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: serve written notice to landlord per your contract terms (3 months for open-ended contracts). Begin ИП liquidation at FNS if self-employed. Notify employer formally and confirm work record book (трудовая книжка) handover timeline. Begin selling or shipping large possessions. 2 months before: start FNS Lichnyy Kabinet review — check for any outstanding tax obligations. Contact your NPF about your non-state pension account status. Request SNILS account statement from SFR. Begin currency conversion and international transfer planning given current restrictions. 1 month before: notify utility providers (management company, internet, gas) of departure date. Cancel NPD regime in "Мой налог" app if self-employed under this regime. Update contact details with FNS (personal account) and SFR to an international email/phone. 2 weeks before: photograph apartment thoroughly for handover documentation. Settle all ЖКХ (utilities/communal service) debts. Arrange handover date with landlord. Final week: conduct apartment handover and sign акт приёма-передачи. Return all keys. Get confirmation of deposit return timeline in writing. Keep Gosuslugi access credentials — needed for filing your 3-NDFL return after departure. Retain one Russian SIM for Gosuslugi and FNS OTPs for several months post-departure. After departure: file 3-NDFL by 30 April of the following year via nalog.gov.ru personal account (remote filing is supported). Monitor SFR individual pension account status at sfr.gov.ru.
Deregistration
Foreign citizens departing Russia permanently should take the following steps: (1) Address deregistration (снятие с учёта по месту жительства / снятие с учёта по месту пребывания): if you were registered at a Russian address (required for residence permits and long-stay registration), you should deregister at your local MFC (Multifunctional Centre for Public Services — Многофункциональный центр, mos.ru/mfc in Moscow, mfc.gov.ru for regional offices) or at an MVD (Ministry of Internal Affairs) migration department. Bring your passport and the documents relating to your registration. Deregistration confirmation is issued as a stamped mark in the registration notice. (2) Temporary residence permit (РВП) or permanent residence permit (ВНЖ) holders: notify the MVD migration department of your departure. Leaving Russia without notifying MVD while holding a valid ВНЖ can complicate future Russian visa applications. (3) Individual Entrepreneur (ИП): if registered as an individual entrepreneur, formally liquidate the ИП through the Federal Tax Service (FNS, nalog.gov.ru) before leaving — an open ИП generates ongoing fixed insurance contribution obligations regardless of activity or location. (4) Employer documentation: obtain a work record book (трудовая книжка) or confirmation of your electronic work record (электронная трудовая книжка), final payslips, and a 2-NDFL income certificate for the departure year from your employer — needed for your final tax filing and home-country tax purposes. Note: deregistration and departure procedures are subject to change based on the evolving regulatory environment.
Tax clearance
Federal Tax Service (ФНС — Federal'naya Nalogovaya Sluzhba, nalog.gov.ru) governs income tax in Russia: (1) Tax residency: Russian tax residents (183+ days in Russia in a 12-month rolling period) pay 13–15% flat personal income tax (NDFL) on worldwide income. Departing below the 183-day threshold in any year means you are taxed at 30% on Russian-source income for that year as a non-resident — plan your departure date carefully if this is a significant factor. (2) Final 3-NDFL return: file your annual 3-NDFL declaration for the departure year by 30 April of the following year (or July 15 for those with foreign income declarations). File online at nalog.gov.ru using your taxpayer account (Lichnyy Kabinet Nalogoplatel'shchika). (3) NPD regime (Налог на профессиональный доход — self-employed / самозанятый): if registered under the NPD regime, close your NPD registration in the "Мой налог" app before departure to avoid ongoing obligations. (4) Tax debt: outstanding FNS tax debt can, in theory, trigger travel restrictions under Russian law — confirm no outstanding tax debt before departure. (5) Russia has double-taxation treaties (Соглашения об избежании двойного налогообложения) with approximately 84 countries — check your home country's treaty status. Some treaties have been suspended; verify current status of your country's treaty at nalog.gov.ru.
Pension portability
Russian state pension rights are managed by the SFR (Social Fund of Russia — Социальный фонд России, sfr.gov.ru, formed in 2023 from the merger of PFR and FSS): (1) Your SNILS number (Social Insurance Number — Страховой номер индивидуального лицевого счёта) and individual pension account remain active even after you leave Russia. Keep your SNILS card or number permanently — it is needed to check your contribution history and apply for future benefits. (2) Russian state pension: you can receive a Russian pension from abroad after reaching retirement age (men 65, women 60 — with the transition to new retirement ages ongoing under the 2018 reform). Payments can be made internationally to a foreign bank account under some treaty arrangements. (3) Portability under bilateral agreements: Russia has bilateral social security agreements with CIS countries (Belarus, Ukraine, Kazakhstan, Armenia, Kyrgyzstan, Moldova, Tajikistan, Uzbekistan) and a small number of others. Check whether your home country has a social security agreement with Russia at sfr.gov.ru. (4) Non-state pension funds (Негосударственные пенсионные фонды — НПФ): if you have accumulated savings in an NPF (e.g. Sberbank NPF, VTB NPF), you can leave the balance invested or arrange transfer — contact your NPF directly. (5) Employer mandatory contributions: employer-paid pension contributions (currently 22% of salary up to the cap) go directly to SFR and are credited to your individual pension account — you do not receive these directly on departure, but they become part of your future pension entitlement.
Health insurance
Health insurance for expatriates departing Russia: (1) Employer-provided VHI (Добровольное медицинское страхование — Voluntary Health Insurance): VHI coverage is tied to the duration of your employment or civil law contract and ends when the contract ends. Confirm the exact end date with HR and obtain written confirmation. For Highly Qualified Specialist (HQS) work permit holders, VHI is a legal requirement — if the VHI policy lapses, the employer must terminate the employment within 1 month; plan your coverage transition carefully. VHI policies from Russian insurers (Sogaz, Ingosstrakh, AlfaStrakhovanie, Reso-Garantia) are not portable internationally. (2) International private health insurance: post-2022 sanctions caused several major international insurers (Bupa, Cigna Global, Allianz Care, AXA PPP) to significantly reduce or exit Russia — if you had such a policy, verify it is still active and check for SWIFT/banking restrictions that may affect claims reimbursement. Cancel with typically 30 days written notice and request a certificate of coverage for your new insurer. (3) Compulsory Medical Insurance (ОМС — Obyazatelnoye Meditsinskoye Strakhovaniye): ОМС provides access to state healthcare in Russia and is arranged through employers. Coverage ceases upon departure; it is not internationally transferable. From 1 September 2025, Russian law requires all public and private medical providers to give free emergency care to foreign citizens. (4) Arrange comprehensive international or home-country health cover before your Russian cover ends — do not leave a gap. (5) Medical records: request a written extract (выписка/справка) from each treating institution before departure — records are held by the treating facility, not consolidated. Private VHI network clinics (Medsi, European Medical Centre) typically provide summaries within days; state polyclinics may take 10–15 working days. Records are in Russian — request official translations if needed. (6) Prescription medications: collect a 90-day supply for essential medications before departure.
Bank account
Russian banking for departing expats has become significantly more complex since 2022 due to international sanctions. Key practical points: (1) Sberbank, VTB, Alfa-Bank, Gazprombank, and most major Russian banks are subject to SWIFT restrictions or disconnection — international wire transfers from these banks are largely unavailable to countries participating in sanctions. Tinkoff Bank and Raiffeisen Bank Russia have had somewhat different treatment; verify current availability with the specific bank at the time of departure. (2) Mir card: the Russian Mir payment system card is not accepted in most Western countries, EU countries, the UK, or the US. Do not rely on Mir cards for spending abroad. (3) Currency controls: Russia has maintained restrictions on foreign currency transfers and withdrawals since March 2022. Check the current Central Bank of Russia (cbr.ru) limits — rules have changed repeatedly and vary by destination country and citizenship. (4) Keeping an account open: if you have rental income, pension obligations, or other ongoing Russian financial needs, maintaining a Russian account may be necessary, but access from abroad depends heavily on the sanctions situation and your citizenship. (5) Transferring funds out of Russia: the available channels are limited and change frequently — consult a specialist familiar with current Russian capital transfer rules if you have significant funds to repatriate. (6) Close accounts you will not need: visit your bank in person with your passport and complete a formal account closure form. Obtain written confirmation of zero balance.
Utilities
Cancel utility contracts in Russia with appropriate advance notice: (1) Electricity and utilities management (управляющая компания / ТСЖ): in Russian apartment buildings, utilities (electricity, water, heating, common services) are typically billed through a single management company (УК) or homeowners association (ТСЖ). Notify your management company of your departure date and settle all outstanding balances. Photograph all meters on your last day. (2) Gas (Gazprom Mezhregiongaz regional companies): if you have a separate gas contract, submit a disconnection request to your regional gas supply company. (3) Internet/broadband — Rostelecom, ER-Telecom (Dom.ru), MGTS/MTS (in Moscow), Beeline Home: most contracts require 1 month written notice. Visit a service centre or submit via your personal account online. Return any provided routers to avoid equipment fees. (4) Mobile phone — MTS, Megafon, Beeline, Tele2: mobile SIM plans can be cancelled in store or converted to prepaid. Keep one SIM active for a period after departure to receive OTPs from Russian state services (Gosuslugi, FNS personal account). (5) Gosuslugi (Государственные Услуги — gosuslugi.ru): your Gosuslugi account can remain active for filing tax returns and managing Russian administrative matters remotely after departure — do not delete it. Keep your access credentials safe.
Rental contract
Russian rental contract exit procedure: (1) Notice period: governed by your specific lease agreement (договор аренды / найма). For an open-ended residential lease (бессрочный договор), either party must give 3 months written notice to terminate — unless your contract specifies otherwise. Fixed-term leases: terminate on the agreed end date; early exit typically requires landlord consent and may involve a penalty. (2) Written notice: provide notice in writing. For significant leases, a notarised notice (нотариально заверенное уведомление) provides the strongest legal standing. (3) Handover act (Акт приёма-передачи квартиры): always sign a formal handover document with the landlord at move-out — this records the apartment's condition and protects both parties. Photograph every room, appliance, and meter reading on handover day. (4) Deposit return: under Russian law, the landlord must return the security deposit (задаток / залог) minus documented legitimate deductions within a reasonable period after the lease ends — typically within 10–30 days in practice. If the deposit is withheld unfairly, you can pursue a claim through Mirovoy Sud (magistrates' court). (5) Outstanding utility payments: ensure all management company and utility debts are settled — landlords routinely condition deposit return on clearance of all communal payments (ЖКХ задолженность). Obtain receipts for all final payments.
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