In 2020, to obtain the status of a tax resident of the Russian Federation, it is enough to stay in the country from 90 to 182 days for the period from January 1 to December 31, 2020. It is possible to apply for residency right now.
“This law, in particular, is aimed at protecting the interests of citizens of the Russian Federation who are in the territory of a foreign state and are unable to return to Russia due to the spread of a new coronavirus infection, who, due to these circumstances, lost their Russian tax resident status in 2020.” , – said the Federal Tax Service.
For a foreigner who has received the status of a tax resident of the Russian Federation, the rate on income received from a Russian source will be 13%. The rest of the income is taxed at the rate of the country of his residency. Without Russian tax residency, a foreigner will pay 30% of personal income tax.
Russians, tax residents of the Russian Federation, will also be able to pay personal income tax received from foreign and Russian sources at a rate of 13%, which is considered the lowest in Europe.