Tax residency after relocation: "I left" ≠ "they forgot about me"
A tax resident of the Russian Federation is an individual who is actually present in Russia for at least 183 calendar days during 12 consecutive months. This rule is set by paragraph 2 of Article 207 of the Tax Code of the Russian Federation. If a person spent more than 183 days outside the Russian Federation, they are not recognized as a tax resident for that tax period, and the set of personal income tax obligations and rates changes for them.
Losing tax residency is not “leaving the system.” Some obligations disappear (for example, the annual report on foreign accounts), some remain (personal income tax on income from sources in the Russian Federation — but at a different rate), and some risks, on the contrary, appear. Here is a calm breakdown of exactly what changes.
At the same time, two concepts should be kept separate: tax resident and currency resident. These are different categories under different federal laws, and confusion between them is common.
In short
- A tax resident of the Russian Federation is a person who is present in the Russian Federation for at least 183 days in a calendar year. Citizenship does not matter.
- Loss of residency for a year → personal income tax on income from sources in the Russian Federation is taxed at 30% (previously — 13/15%).
- Since 2024, remote employees of Russian employers have had a new rate — 13/15% regardless of residency.
- A non-resident does not file a report on the movement of funds in foreign accounts for that year.
- Currency residency is a separate category under 173-FZ; a Russian citizen remains a currency resident regardless of the length of residence abroad.
- Double taxation is regulated by double tax treaties (DTTs) — some of them have been suspended since 2023.
What the law says
Paragraph 2 of Article 207 of the Tax Code of the Russian Federation states that tax residents are individuals who are actually present in the Russian Federation for at least 183 calendar days during 12 consecutive months. The period of presence is not interrupted by short-term trips (less than 6 months) for medical treatment, study, or work at offshore hydrocarbon fields.
Explanations on how the rule is applied are on the website of the Federal Tax Service. The texts of the Tax Code of the Russian Federation are in ConsultantPlus (КонсультантПлюс) and on the pravo.gov.ru portal.
When residency is lost
For a specific tax period (calendar year) — if, at the end of that year, the total time spent in the Russian Federation is less than 183 days. The final status is determined on December 31. Interim statuses (in the middle of the year) are not used in Russia — the result for the whole year is taken into account.
What changes for personal income tax
Before 2024: a tax non-resident paid tax on income from sources in the Russian Federation (salary, rent, dividends, sale of property in the Russian Federation) at a rate of 30%. Since 2024, an important exception has been introduced: remote employees under an employment contract with a Russian employer pay personal income tax at the normal rate of 13/15% regardless of where they are physically located. This is established by Federal Law 389-FZ of 31.07.2023.
What changes for currency control
If an individual was outside the Russian Federation for more than 183 days in total during the reporting year, they are exempt from the obligation to file a report on the movement of funds in foreign accounts for that year. This is a simplification for those who have left and almost do not return. At the same time, under 173-FZ, a Russian citizen always remains a currency resident, regardless of the length of stay abroad.
Double tax treaties
DTTs (double tax treaties) determine in which country and at what rate a particular income is taxed. In 2023, Russia suspended certain provisions of DTTs with a number of “unfriendly” states — Decree of the President of the Russian Federation No. 585. This changes the taxation regime for certain types of income and requires a case-by-case analysis for each situation.
What changes and what does not
| Category | Resident | Non-resident |
|---|---|---|
| Personal income tax on salary in the Russian Federation | 13/15% | 30% (exception: remote work for a Russian employer — 13/15%) |
| Personal income tax on income outside the Russian Federation | 13/15% | Not taxed in the Russian Federation |
| Report on the movement of funds in foreign accounts | Mandatory (by June 1) | Not mandatory (if during the year > 183 days outside the Russian Federation) |
| Currency resident under 173-FZ | Yes | Yes (for a Russian citizen — always) |
| Personal income tax deductions (property, social) | Apply | Do not apply |
| Income from the sale of real estate in the Russian Federation | 13% of income (minus expenses / ownership period) | 30% (minus the ownership period under Article 217.1 of the Tax Code) |
How to check right now
To determine your status for the past year, count the total number of days of actual presence in the Russian Federation from January 1 to December 31. The day of entry and the day of departure are usually counted as days of presence in the Russian Federation. If the total is 183 or more, you are a resident. If it is less, you are a non-resident for that year.
Supporting documents: international passport (border service stamps), boarding passes, documents confirming residence abroad. The Federal Tax Service may request these data in the event of an audit. The tax calendar and explanations are on the website of the Federal Tax Service.
Warning signs vs false alarm
Losing tax residency by itself does not make a person a “fugitive” in the legal sense. This is a neutral category of the Tax Code of the Russian Federation, and millions of Russian citizens arrive at it for different reasons (work abroad, study, long travel). As a general rule, the tax authority does not learn about a change of status automatically, but from the taxpayer’s own declarations or from tax agents (employer, broker).
Real risks arise if a person continues to receive income in the Russian Federation but does not clarify their status — then the employer withholds personal income tax as for a resident, while the tax authority has grounds to recalculate it. To avoid this, the status should be agreed with the employer in advance.
What to do next
- Count the actual days of presence in the Russian Federation for the past calendar year.
- Keep documents confirming departure / entry dates (passport stamps, tickets, lease agreements abroad).
- Notify the Russian employer about the change of status so that it withholds personal income tax correctly.
- Check whether a DTT applies with the country of actual residence.
- If there are foreign accounts and resident status remains — do not forget the report by June 1.
- In a complex situation (several sources of income in different countries, sale of assets), contact a tax consultant.
Disclaimer: this material is for informational purposes and is not tax or legal advice. For a specific situation, contact a tax consultant or lawyer.
Conclusion
Tax residency is not “loyalty” and not a “status,” but a technical criterion from the Tax Code of the Russian Federation that is recalculated every year based on the actual number of days. Losing residency changes the personal income tax rate on income from sources in the Russian Federation, simplifies currency reporting, but adds the need to track whether double tax treaties apply. At the same time, a Russian citizen always remains a currency resident — this is a separate category under another law.
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