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Time Spent In Russia Determines Tax Status


In Letter #03-04-06/51 dated March 26, 2010, the Ministry of Finance explains that an individual residing in Russia for at least 183 calendar days out of 12 consecutive months is considered a tax resident. The 12-month period begins when the foreigner begins making income, and continues regardless of days spent outside of Russia, except for incidents explicitly provided for by the Code. Once the foreigner has been in Russia 183 days, he/she becomes a tax resident and is subject to a 13% income tax rate, instead of the 30% rate for non-residents. The rate changes during the tax period in which the change of status occurred.

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