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27 / 02 / 2025
The status of tax and currency resident will be determined automatically this year
By the end of 2025, the launch of an automated system for determining the tax and currency residency of individuals is planned within AIS “Tax-3”. This follows from the Federal Tax Service’s activity plan for 2025 and the planned period 2026–2030.
Today, tax residency is determined based on stamps in a foreign passport. These are used to calculate the number of days spent in the territory of the Russian Federation. Tax resident status is assigned to persons who, over any 12 consecutive months, spent at least 183 days in the territory of the Russian Federation in total. The final tax resident status is determined based on the results of the calendar year.
Currency resident status does not depend on the length of a person’s stay in Russia. The basis for recognizing an individual as a currency resident is Russian citizenship or a residence permit. Nevertheless, for citizens who are outside the territory of the Russian Federation for an aggregate of more than 183 days during a calendar year, a number of reliefs with respect to currency restrictions are provided.
The system is based on two methods:
1. automation of the identification of persons crossing the state border of the Russian Federation using data on issued foreign passports;
2. use of data received from the “MIR” information system regarding crossings of the state border of the Russian Federation by identified persons. The “MIR” information system is used for migration and registration records, as well as for the production, issuance and control of identity documents in circulation.
As for trips to EAEU member states — Armenia, Belarus, Kazakhstan and Kyrgyzstan — entry to which may be made using a Russian internal passport, it is currently unclear how border crossings will be recorded for the purposes of determining tax and currency residency.
In the case of Armenia, Kazakhstan and Kyrgyzstan, when traveling on an internal passport, a migration card must be completed and surrendered at the border upon departure from the country. When entering on a foreign passport for a period of up to 30 days, no migration card is issued; instead, the corresponding entry is stamped in the foreign passport (clause 8 of Article 97 of the EAEU Treaty). For trips to Belarus, no migration card is required, and no stamp is affixed in the foreign passport when crossing the border. Moreover, passports at vehicle checkpoints on the Russian-Belarusian border are checked only selectively. The only document that can serve as proof of stay in Belarus when traveling by car is the Green Card, however, it contains only data.
ALPINE Tax will continue to monitor the situation.
Today, tax residency is determined based on stamps in a foreign passport. These are used to calculate the number of days spent in the territory of the Russian Federation. Tax resident status is assigned to persons who, over any 12 consecutive months, spent at least 183 days in the territory of the Russian Federation in total. The final tax resident status is determined based on the results of the calendar year.
Currency resident status does not depend on the length of a person’s stay in Russia. The basis for recognizing an individual as a currency resident is Russian citizenship or a residence permit. Nevertheless, for citizens who are outside the territory of the Russian Federation for an aggregate of more than 183 days during a calendar year, a number of reliefs with respect to currency restrictions are provided.
The system is based on two methods:
1. automation of the identification of persons crossing the state border of the Russian Federation using data on issued foreign passports;
2. use of data received from the “MIR” information system regarding crossings of the state border of the Russian Federation by identified persons. The “MIR” information system is used for migration and registration records, as well as for the production, issuance and control of identity documents in circulation.
As for trips to EAEU member states — Armenia, Belarus, Kazakhstan and Kyrgyzstan — entry to which may be made using a Russian internal passport, it is currently unclear how border crossings will be recorded for the purposes of determining tax and currency residency.
In the case of Armenia, Kazakhstan and Kyrgyzstan, when traveling on an internal passport, a migration card must be completed and surrendered at the border upon departure from the country. When entering on a foreign passport for a period of up to 30 days, no migration card is issued; instead, the corresponding entry is stamped in the foreign passport (clause 8 of Article 97 of the EAEU Treaty). For trips to Belarus, no migration card is required, and no stamp is affixed in the foreign passport when crossing the border. Moreover, passports at vehicle checkpoints on the Russian-Belarusian border are checked only selectively. The only document that can serve as proof of stay in Belarus when traveling by car is the Green Card, however, it contains only data.
ALPINE Tax will continue to monitor the situation.
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