The deadline for declaring personal income tax for 2014 is coming. Foreigners who have derived incomes for the work in Russia have to make sure that they make their declaration in a timely manner.

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Accountor St. Petersburg
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Timo Sivonen
Executive Director
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Accountor Moscow
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Samuli Pesu
Deputy CEO
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Time to File Your Personal Income Tax Declaration
The deadline for declaring personal income tax for 2014 is coming. Foreigners who have derived incomes for the
work in Russia have to make sure that they make their declaration in a timely manner. We would like to remind
you about the main principles of declaring and paying personal income tax (PIT) in Russia:
1. Income of foreigners received for work in Russia is liable to PIT. Depending on the tax status of the foreigner,
different tax rates are applied:
-- Foreigners who have stayed in Russia for at least 183 days within 12 consequent months are regarded
as tax residents of Russia. They pay PIT in Russia on their “world” income at the rate of 13%.
-- Foreigners who have stayed in Russia for less than 183 days within 12 consequent months are not tax
residents. They pay PIT on income received for their work in Russia. The tax rate is 30%.
-- Foreigners who have the status of Highly Qualified Specialists pay PIT in Russia at the rate of 13%.
Note: Sale of property may also be liable for PIT in Russia.
1. By law, Russian employers are obliged to act as tax agents (withhold, pay and declare PIT for their employees)
only in respect of the incomes that they pay to the employees. Declaring other incomes is the responsibility of
the individual.
2. The deadline for declaring PIT for 2014 is 30 April 2015. Declaring is performed using a special format
PIT declaration. The following documents are needed when filling it in: passport with Customs stamps,
Notification from Russian and foreign employers about incomes received in 2014, Russian Tax ID number
and other documents depending on the kinds of incomes declared and possible deductions.
3. The deadline for tax payment is 15 July 2015.
4. The provisions of International Double Tax Treaties are applicable to personal taxation in Russia.
We are ready to provide you with more information about personal taxation and support with your tax declaration.
Please contact us to arrange to discuss this.
2015_03_12
News
Samuli Pesu
Deputy CEO
Accountor Russia&Ukraine
Mobile: +7 926 710 4361 / +358 50 553 2034
Office: +7 495 788 00 05
Samuli.Pesu@accountor.ru
Maria Pulkkinen
Key Account Manager
Accountor Russia
Mobile :+7 911 982 69 62
Office:+ 7 812 325 82 94 (250)
Maria.Pulkkinen@accountor.ru