Personal income tax declaration for foreigners in Russia
We would like to remind you that the deadline for declaring personal income tax for 2017 is coming. Foreigners who have derived incomes for the work in Russia have to make sure that they make their declaration in a timely manner.
The main principles of declaring and paying personal income tax (PIT) in Russia
Income of foreigners received for work in Russia is liable to PIT. Depending on the tax status of the foreigner, different tax rates are applied:
- Foreigners who have stayed in Russia for at least 183 days within 12 consequent months are regarded as tax residents of Russia. They pay PIT in Russia on their “world” income at the rate of 13%.
- Foreigners who have stayed in Russia for less than 183 days within 12 consequent months are not tax residents. They pay PIT on income received for their work in Russia. The tax rate is 30%.
- Foreigners who have the status of Highly Qualified Specialists pay PIT in Russia at the rate of 13%.
Note that sale of property may also be liable for PIT in Russia.
When personal income tax is paid and declared by employer
By law, Russian employers are obliged to act as tax agents (withhold, pay and declare PIT for their employees) only in respect of the incomes that they pay to the employees.
Declaring other incomes is the responsibility of the individual.
Deadlines for declaring and payment personal income tax in Russia
The deadline for declaring PIT for 2017 is 30 April 2018.
Declaring is performed using a special format PIT declaration. The following documents are needed when filling it in: passport with Customs stamps, Notification from Russian and foreign employers about incomes received in 2017, Russian Tax ID number and other documents depending on the kinds of incomes declared and possible deductions.
The deadline for tax payment is 15 July 2018.
The provisions of International Double Tax Treaties are applicable to personal taxation in Russia.