Foreigners and payment of personal income tax in 2023

As a general rule, the personal income tax rate is affected by the tax status of an individual (tax resident or non-resident), and not his citizenship. For foreigners, there are a number of nuances regarding the payment of personal income tax in 2023.

As a general rule, the rate for residents is 13% regardless of the status of a foreigner or a Russian. A resident is a person who stays in Russia for at least 183 days during the year.

Non-residents must pay personal income tax in the amount of 30%.

A highly qualified specialist pays taxes in the amount of 13% regardless of whether he is a tax resident or not. Also, foreign citizens working on the basis of a patent pay a tax of 13%.

Citizens of Belarus, Armenia, Kazakhstan and Kyrgyzstan pay taxes of 13%.