The Russian Ministry of Finance (MinFin) has announced that the 13% tax rate applies not to all income received by highly qualified specialists, but only to their earnings from labor activity in Russia.
Other income, such as a vacation bonus and/or miscellaneous compensation, is subject to 30% PIT.
This applies to highly qualified foreign specialists recognized as Russian residents for tax purposes, and, according to MinFin, is in accordance with provisions within Federal Law #115-ФЗ from July 27, 2002, MinFin announced this in Letter #03-04-06/6-158 from June 8, 2012.
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