All taxpayers can be divided into two large groups - residents and non-residents. Depending on the category, their tax status and tax liability are determined.
The procedure for classification as tax residents
Since January 2007, individuals have been granted tax resident status under the new rules. They must now be in Russia for 183 days for 12 consecutive months. The countdown of this period begins from the moment of crossing the border. Accordingly, persons staying in Russia for less than a specified period are considered non-residents. Among them, for example, tourists, students, temporary workers, etc.
Such changes in the legislation were due to the imperfection of the previous definitions. Previously, persons who actually stayed on the territory of the Russian Federation for at least 183 days in a calendar year were recognized as residents. It turned out that every citizen, even permanently residing in the territory of the Russian Federation, woke up as a tax non-resident on January 1 every year. He could receive the status of a resident only on July 2. It turned out that up to this point, all Russians had to pay personal income tax at an increased rate of 30%, and then receive a recalculation.
It should be borne in mind that a person's citizenship of the Russian Federation does not matter for assigning him to residents or non-residents. Thus, foreign citizens and stateless persons can be recognized as tax residents of the Russian Federation. On the other hand, persons with Russian citizenship can be recognized as non-residents if they permanently reside in the territory of another country.
If an employee or a migrant from abroad permanently resides in the territory of the Russian Federation, then he becomes a tax resident in about six months. And before that, he is obliged to pay taxes at the rate for non-residents. Foreign citizens who received Russian citizenship under a simplified scheme 3 months before reaching the period of stay of 183 days are not considered tax residents.
At the same time, if a citizen has left the country for a short-term study or treatment (less than six months), then he does not lose his tax resident status.
Tax burden on residents and non-residents
Income tax rates for residents and non-residents are different. Non-resident income is subject to increased taxes:
- Personal income tax for non-residents is 30%, for residents - 13%;
- The tax rate on dividends from equity participation in the company's activities is 15%, for residents - 9%.
At the same time, for qualified specialists, the rate for non-residents is similar to the rate for residents and amounts to 13%.
Thus, up to 183 days of stay, it is necessary to withhold not the standard personal income tax rate of 13%, but 30% from the employee's salary. Starting from day 184, the employee can recalculate the tax rate for the current period. The tax authority is responsible for refunding the tax overpayment.
