As a temporary measure, individuals may voluntarily declare themselves Russian tax residents in 2020 if their stay in Russia in 2020 exceeds only 90 days. In order to enjoy this possibility individuals should file an application (in any format) with the tax authorities by 30 April 2021.
Progressive tax rates are likely to be introduced from 2021. Income up to 5 million RUB will be taxed at the rate of 13%, whereas the amount exceeding this threshold will be taxed at the rate of 15%.
Russia intends to change or even terminate DTT with some countries if these countries do not agree to increase the rates on dividends and interest stipulated in their treaties with Russia.