Russia Tax Guide
In 2026, the top personal income tax rate in Russia is 22% and the corporate tax rate is 25%. Checked against official guidance on 24 October 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 (top 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 tax | 25%8% federal plus 17% regional for 2025 to 2030; 7% plus 18% from 2031 |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 24 Oct 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.
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Heed monitors Russia legislation, treaty updates, and residency rules in real time. No published changes for Russia in the most recent feed window.
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What Heed tracks in Russia
Legislative changes
Every published amendment, draft, and consultation touching Russia tax law.
Residency thresholds
Day counts against Russia residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Russia.
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 Russia's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in Russia?
The top 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 maintains the live 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 changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro 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 Pro and above.
Does Russia have a digital nomad visa or special regime?
Visa and regime options in Russia evolve frequently. Heed tracks the live legislative feed across Europe and surfaces every relevant change to your profile.
How does Russia compare with other Europe jurisdictions?
Heed ranks Russia alongside every other jurisdiction in Europe on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
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.
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