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.
Tax & Payslip Guide
Understanding your taxes in Russia — tax year Calendar year.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | 2,400,000 | 13% | Resident annual main income up to RUB 2.4m under the progressive PIT scale introduced from 2025. |
| 2,400,000 | 5,000,000 | 15% | Resident main income above RUB 2.4m and up to RUB 5m. |
| 5,000,000 | 20,000,000 | 18% | Resident main income above RUB 5m and up to RUB 20m. |
| 20,000,000 | 50,000,000 | 20% | Resident main income above RUB 20m and up to RUB 50m. |
| 50,000,000 | ∞ | 22% | Resident main income above RUB 50m. |
🏛️ Social Contributions
Russian payroll social insurance is mostly employer-paid, unlike many European systems.
Residence is generally based on 183 days in a 12-month period, with exceptions and special categories.
NPD regime is limited by citizenship/status and turnover; foreigners must verify eligibility before relying on it.
🛒 VAT Rates
Russia raised the standard VAT rate from 20% to 22% from 2026; simplified-tax businesses face lower VAT thresholds from 2026.
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
No broad expat tax holiday exists. HQS, tax residence, treaty relief, sanctions, CFC rules and foreign-bank reporting require professional advice.
📋 Double Tax Treaties
Russia has many treaties, but treaty access and relations with sanctioning countries can be politically and legally unstable.
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