Russian Federation

Individual - Significant developments

Last reviewed - 16 January 2020

Tax on professional income

As of 1 January 2019, a new experimental tax regime was introduced in four regions of Russia: Moscow, Moscow region, Kaluga region, and Republic of Tatarstan. Subject to certain conditions, individuals and individual entrepreneurs may switch to this special tax regime and pay tax on professional income from some independent services at rate of 4% or 6%, irrespective of their tax residence status in Russia. Since 1 January 2020, this new regime has been spread throughout 19 more Russian regions.