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New Tax Regime For Foreigners Employed On Personal Patents


A law that will come into force January 1, 2011 will introduce a special personal income tax for foreigners licensed via patents to work for private individuals in Russia.  The tax will be in the form of a fixed advance payment of 1000 rubles per month. Legislators hope that this will simplify taxes paid by domestic help such as nannies and housekeepers.

The tax is to be paid by foreigners according to their place of residence the day before the start of the working period specified by their license or an extension of their license. They will receive a pay slip indicating that the payment is for their Personal Income Tax in the Form of Fixed Advance Payment. The amount of the tax will be adjusted annually for inflation.

The federal law will also provide new, more advantageous conditions that will attract highly-qualified foreign specialists to work in Russia. "Highly qualified" is defined as anyone earning more than two million rubles a year. In order to do this, the law will simplify the process of obtaining all the necessary documents and also will provide such foreigners with simplified taxation – allowing them to pay 13% tax for the entire length of their contract, rather than having to pay 30% for the first 180 days and then switching to 13% of they have established themselves as tax residents.

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