Personal income tax rates for non-residents’ income

Nov, 10 2023

In most cases, the income of non-residents is subject to personal income tax at a rate of 30%, but in some cases there are a number of exceptions.

The dividend rate does not depend on the size and amount of income and is 15% of the total amount of revenue received. In any case, dividends up to 5 million and above 5 million rubles will be taxed according to the general rules – that is, at the same rate of 15%.

The salary of VKS from foreign countries is taxed at 13% (or 15%). It does not depend on whether they are residents or not. Any other VKS income will be taxed at a rate of 30%.

In cases of receiving income from having a share in a Russian company, working under a patent, participating in a state program for the resettlement of compatriots to Russia, working in the presence of political asylum in Russia, working on Russian ships, receiving interest on deposits in Russian banks and from receiving dividends on shares of international public companies, income will be taxed according to the rate is from 13 to 15%.

Author of the article
Personal income tax rates for non-residents’ income
Valentina Khlavich
Managing Partner
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