Tax residency (183 days) and income tax rates

This page is for Turkish citizens working or earning income in Russia. Your Russian income tax (налог на доходы физических лиц, НДФЛ) rate varies depending on whether you are a tax resident and the type of your income. Progressive rates have applied to residents since 2025. Below you will find how residency is determined, the 2026 rates, filing deadlines, and the personal tax account. For the tax identification number, see R9.2; for double taxation with Türkiye, see R9.3.

• A person who is physically present in Russia for at least 183 calendar days within a consecutive 12-month period is a Russian tax resident. Citizenship is irrelevant.
• Travel abroad for short-term treatment or education (less than 6 months) does not interrupt this period.
• According to the Tax Administration's tax residency certificate service, your status for a tax year is determined according to that calendar year (1 January–31 December).
• Non-residents pay tax only on income sourced in Russia.

• Salary and similar income (the main tax base), according to total annual income:
  • Up to 2.4 million rubles: 13%
  • 2.4–5 million rubles: 312,000 rubles + 15% of the amount exceeding 2.4 million
  • 5–20 million rubles: 702,000 rubles + 18% of the amount exceeding 5 million
  • 20–50 million rubles: 3,402,000 rubles + 20% of the amount exceeding 20 million
  • Over 50 million rubles: 9,402,000 rubles + 22% of the amount exceeding 50 million
• Investment and property income (such as property sales, gifts, dividends, securities, and deposit interest): 13% up to 2.4 million rubles and 15% on the excess.
• According to the Tax Administration, this progressive system applies to income earned since 2025.

• General rule: 30%. applies to all income sourced in Russia.
• The same progressive rates as for residents (13–22%) apply to the following income even if you are not a resident:
  • income from working as a highly qualified specialist (ВКС) (see R3.2)
  • income from remote work under an employment contract with a Russian company
  • income from internet-based work, services, and intellectual property rights using Russian domain names or servers in Russia, subject to the statutory conditions
  • employment income of citizens of the Eurasian Economic Union, crew members of ships, refugees, and participants in the voluntary resettlement program
• Dividends: 15%.
• Interest on deposits in Russian banks: 15%.
• As a rule, 30% is withheld from the salary of a Turkish citizen working with a work permit who is not a ВКС until they complete 183 days in Russia. If you are considered a resident at the end of the year, resident rates apply to that year's income; apply to the tax office for a refund of overwithheld tax.

• For salary income, your employer withholds and pays the tax (as the tax agent).
• Those required to file a return (3-НДФЛ) according to the Tax Administration's list:
  • individual entrepreneurs (ИП) and self-employed persons
  • those receiving income from persons who are not tax agents
  • residents receiving income from abroad
  • those selling property held for less than 3 (in some cases 5) years
  • those with income from which tax was not withheld
• Deadlines:
  • return: 30 April of the year following the year in which the income was received
  • tax payment: 15 July of the same year
• If you are permanently leaving Russia: If an activity for which you are required to file a return ends during the year and you are leaving Russia, you must file a return for that year's income no later than 1 month before departure.
• The Tax Administration sends notices for certain income for which tax was not withheld by the employer and for deposit interest. In this case, the tax is paid by 1 December of the following year.

• The Tax Administration calculates the tax on interest from deposits in Russian banks based on information reported by the banks.
• The portion of total annual interest equal to "1 million rubles × the highest Central Bank key rate applicable on the first day of a month during that year" is not taxed. Tax is charged only on the excess.
• Interest denominated in foreign currency is converted into rubles at the Central Bank rate on the payment date.

• Russian tax residency certificate: You may need it to benefit from the double taxation agreement with Türkiye (see R9.3). It is requested online through the Tax Administration's "Confirmation of tax residency in the Russian Federation" service; the certificate's validity can also be checked through this service.
• Personal tax account (Личный кабинет налогоплательщика): Used for correspondence with the Tax Administration, notices, and tax returns. There are three ways to log in:
  • ИНН and a password obtained from the Tax Administration
  • Gosuslugi account
  • electronic signature
• The Tax Administration also has the "Налоги ФЛ" mobile application.

• Federal Tax Service of Russia (ФНС России)
  • Call center: 8 800 222 22 22 (free within Russia)
  • Tax office appointment: order.nalog.ru
  • Address of your assigned tax office: service.nalog.ru/addrno.do
  • Written application: the "Application to the ФНС" service on the Tax Administration website
• Your employer's accounting department — the first place to contact regarding tax withheld from salary and rate changes
• Revenue Administration of the Republic of Türkiye — for your tax status in Türkiye and the double taxation agreement (see R9.3)

• Thinking that "tax residency depends on citizenship." The decisive factor is the number of days spent in Russia.
• Not applying to the tax office when you are considered a resident at the end of the year, even though 30% was withheld during the first months.
• Failing to file a return for rental income or self-employment income.
• When permanently leaving Russia, failing to file the return 1 month before departure when required.
• Ignoring your tax status in Türkiye. For double taxation, see R9.3.
• Failing to monitor notices from the Tax Administration in your personal tax account.

• How are the 183 days counted? The days you are physically present in Russia within a consecutive 12-month period are counted. Travel abroad for treatment or education lasting less than 6 months does not interrupt the period.
• I am a highly qualified specialist (ВКС); what is my rate? Progressive rates of 13–22% apply to your salary even if you are not a resident.
• I work remotely from Türkiye for a Russian company; do I pay tax? Remuneration based on a remote-work contract with a Russian company is considered Russian-source income under the law and is taxed at progressive rates even if you are not a resident. For your tax status in Türkiye, see R9.3; consult a tax adviser in complex cases.
• Do I need to file a return? Generally no if your only income is salary from an employer and tax is withheld. Yes if you have income on which tax was not withheld (e.g. rent received from individuals or self-employment fees), foreign income as a resident, or income from selling property held for a short period.
• Does the patent system apply to me? No. The patent is for visa-free foreigners. Turkish citizens enter with a visa and therefore work with a work permit (see R3.1).
• Will tax be withheld from my deposit interest? The Tax Administration calculates the tax and sends a notice. A certain amount of annual interest is tax-exempt.

• Russian Tax Code, Article 207: tax residency
• Russian Tax Code, Article 224: income tax rates
• Tax Administration: personal income tax guide
• Tax Administration: application for and verification of a tax residency certificate
• Personal tax account (Личный кабинет)
• Tax office appointment system
• Tax office address and bank details lookup