As a general rule, an individual is recognized as a Russian tax resident if they are physically present in the Russian Federation for at least 183 days in a year.
Recently, the State Duma approved in the third reading a bill (No. 990337-7) under which individuals who were present in Russia for 90 to 182 calendar days inclusive between January 1 and December 31, 2020, will also be recognized as tax residents in 2020. Please note that in this case resident status will not be granted automatically — it is necessary to submit a corresponding application in any form to the tax inspectorate no later than April 30, 2021.
At the same time, the general rule for recognizing individuals as tax residents of the Russian Federation remains in force for all other tax periods: presence in the territory of the Russian Federation for at least 183 days in a year.
Recently, the State Duma approved in the third reading a bill (No. 990337-7) under which individuals who were present in Russia for 90 to 182 calendar days inclusive between January 1 and December 31, 2020, will also be recognized as tax residents in 2020. Please note that in this case resident status will not be granted automatically — it is necessary to submit a corresponding application in any form to the tax inspectorate no later than April 30, 2021.
At the same time, the general rule for recognizing individuals as tax residents of the Russian Federation remains in force for all other tax periods: presence in the territory of the Russian Federation for at least 183 days in a year.
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