Russia

An individual is a Russian tax resident if actually present in Russia for at least 183 calendar days within 12 consecutive months. Individuals who do not meet this test are non-residents, taxed only on income received within Russia.

Taxpayers required to self-declare income — including the self-employed, notaries and other private-practice professionals, and residents with foreign-source income — must file their personal income tax return by 30 April of the year following receipt of the income, and pay the tax due by 15 July of the same year.

30% — Non-resident individuals are taxed at a flat 30% rate on income from Russian sources. The Tax Code names specific exceptions to this flat rate, including dividends and Russian bank-deposit interest, which carry their own separate rates, and certain categories of employment income taxed instead under the resident progressive schedule.

Taxpayers may reduce taxable income through deductions the Tax Code provides for specified expenses, including a property deduction for purchases of residential real estate and social tax deductions. Depending on the deduction, it can be obtained either through an employer or by application to the tax authority.

Several categories of non-resident employment income are taxed under the same five-tier progressive schedule as residents (13% to 22%) rather than the flat 30% non-resident rate. These include highly qualified specialists, nationals of other Eurasian Economic Union states, refugees, crew of Russian-flagged vessels, activity specified in Article 227.1, and income specified in subpoints 6.2 and 6.3 of point 1 of Article 208.

VAT is due on a quarterly tax period, with returns filed by the 25th of the month following the quarter's end and the tax paid in three equal monthly instalments by the 28th of each of the following three months. Organisations and entrepreneurs are recognised as VAT payers by default with no general turnover threshold, though a business may notify for a year's exemption under Article 145 if turnover in the preceding three months did not exceed RUB 2 million, and simplified-tax-system (USN) payers are automatically exempt while prior-year income stays at or below RUB 20 million, a threshold stepping down to RUB 15 million in 2027 and RUB 10 million in 2028.

A 0% VAT rate applies to exported goods, goods placed under the free customs zone procedure, international transport services, and certain other listed operations.

Gains from selling a residential property are excluded from this tax base when the property was held at least five years, or at least three years if it was the taxpayer's only residential property at the time of sale, or if it was acquired by inheritance, family gift, or privatization.

Russia's exemption for gains on personal property held three years or more (Tax Code Article 217, point 17.1) explicitly does not extend to digital currency: the provision excludes "income received by individuals from the sale of securities [or] digital currency" from its scope.