Russian Federation

Individual - Foreign tax relief and tax treaties

Last reviewed - 16 January 2020

Foreign tax relief

Residents of Russia are entitled to a foreign tax credit against their Russian tax liabilities if provided for by a relevant DTT. The credit cannot exceed the amount of tax payable in Russia.

For a foreign tax credit claim, an individual is obligated to provide the Russian Tax Authorities with supporting documentation in order for the credit for foreign taxes paid in the other country to be approved. This should be submitted to the Russian Tax Authorities along with the tax declaration within three years after the reporting period.

Russia intends to change or even terminate DTT with some countries if theses countries do not agree to increase the rates of dividends and interest stipulated in their treaties with Russia.

Tax treaties

Below is the list of countries with which Russia currently has effective DTTs:

Albania Indonesia Portugal
Algeria Iran Qatar
Argentina Ireland Romania
Armenia Israel Saudi Arabia
Australia Italy Serbia
Austria Japan Singapore
Azerbaijan Kazakhstan Slovak Republic
Belarus Korea, Democratic People's Republic Slovenia
Belgium Korea, Republic of South Africa
Botswana Kuwait Spain
Brazil Kyrgyzstan Sri Lanka
Bulgaria Latvia Sweden
Canada Lebanon Switzerland
Chile Lithuania Syria
China, People's Republic of Luxembourg Tajikistan
Croatia Macedonia Thailand
Cuba Malaysia Turkey
Cyprus Mali Turkmenistan
Czech Republic Malta Ukraine
Denmark Mexico United Arab Emirates
Egypt Moldova United Kingdom
Ecuador Mongolia United States
Finland Montenegro Uzbekistan
France Morocco Venezuela
Germany Namibia Vietnam
Greece Netherlands 
Hong Kong New Zealand
Hungary Norway
Iceland Philippines
India Poland