RUJurisdiction ยท Europe

Russia Tax Guide

In 2026, the headline personal income tax rate in Russia is 22% and the corporate tax rate is 25%. Checked against official guidance on 8 November 2026.

Personal income
22%On annual income above RUB 50 million; 13% up to RUB 2.4 million, 15% to 5 million, 18% to 20 million, 20% to 50 million
Corporate
25%8% federal plus 17% regional for 2025 to 2030; 7% plus 18% from 2031

At a glance

Personal income tax (headline rate)22%On annual income above RUB 50 million; 13% up to RUB 2.4 million, 15% to 5 million, 18% to 20 million, 20% to 50 million
Corporate tax25%8% federal plus 17% regional for 2025 to 2030; 7% plus 18% from 2031
Capital gainsUnlock with Signal
Crypto taxUnlock with Signal
Dividend taxUnlock with Signal
Rental income taxUnlock with Signal
Residency threshold (days)Unlock with Signal
Special tax regimeNo

Source: official guidanceยท last verified 8 Nov 2026

Informational only. Not tax or financial advice. Verify with a qualified professional before you act.

Russia residency rule

Russia residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.

Signal ($99 a year) unlocks the full residency rule.

Unlock with Signal

Recent changes in Russia

Heed monitors Russia legislation, treaty updates, and residency rules. No published changes for Russia in the most recent feed window.

Get alerted when a verified change is published

Move, incorporate, and bank in Russia

Russia on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.

A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro

What Heed tracks in Russia

Legislative changes

Confirmed changes to Russia tax law, each checked against its official source.

Residency thresholds

Day counts against Russia residency rules, with proactive warnings.

Regime updates

Special regimes and rule changes for Russia residents, where an official source publishes them.

Russia tax, common questions

Is Russia a tax haven?

Russia is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks the rules of Russia across multiple jurisdictions so you can compare in context.

What is the income tax rate in Russia?

The headline personal income tax rate in Russia is 22% (on annual income above RUB 50 million; 13% up to RUB 2.4 million, 15% to 5 million, 18% to 20 million, 20% to 50 million). Effective rates vary by income level, residency status, and applicable regime. Heed keeps the rate alongside the legislative changes that move it.

Does Russia tax cryptocurrency?

Crypto taxation in Russia varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.

How long do I need to stay in Russia to become tax resident?

Tax residency in Russia is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.

Does Russia have a digital nomad visa or special regime?

Visa and regime options in Russia change. Heed records confirmed changes, each with its official source, and matches them to your profile.

How does Russia compare with other Europe jurisdictions?

Heed's Tax Rankings compare Russia with other Europe jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.

Compare Russia with...

Where Russia stands: the lowest tax countries and the highest.

How Heed tracks Russia

Russia surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.

See Russia's full tax profile.

Track Russia on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.

Already have an account? Sign in