Facts checked against official sources on 28 October 2026. Where no official rule exists, we say so. Rules change — confirm with your university, employer or the authority linked in each section.
«30% is the default rate for a non-resident. Work under a patent, employment by EAEU citizens, highly qualified specialists, remote work and services are taxed on the normal scale — from 13%. After 183 days in Russia you become a resident. The easiest way to get an INN now is via Gosuslugi, if your biometrics are confirmed.»
— Vlad Lario
Are you a tax resident?
You are a Russian tax resident if you are physically in Russia for at least 183 calendar days within 12 consecutive months (Tax Code, art. 207). Trips abroad for treatment or study of up to 6 months do not break the count.
Official sources: Federal Tax Service · tax residency
Income tax rates in 2026
Residents (since 2025): 13% up to 2.4 million ₽ a year; 15% for 2.4–5 million; 18% for 5–20 million; 20% for 20–50 million; 22% above 50 million. Non-residents pay 30% on most other income.
The same 13–22% scale applies to non-residents working on a patent, highly qualified specialists (HQS/VKS), compatriot-programme participants, refugees, EAEU citizens in employment (from day one), remote workers, and pay for work or services.
Official sources: Federal Tax Service · personal income tax
Patent, HQS, civil contracts, self-employment
Patent: a fixed advance income-tax payment of 1,200 ₽ a month × a regional coefficient, paid before the patent period starts (we have not checked the Moscow or St Petersburg coefficient). HQS: the 13–22% scale. Civil (GPH) contracts: a foreigner needs a patent or work permit, except EAEU citizens and other exemptions in Law 115-FZ.
Self-employment (NPD) is open only to citizens of Russia, the EAEU (Armenia, Belarus, Kazakhstan, Kyrgyzstan) and Ukraine: 4% on income from individuals, 6% from companies; the regime runs until the end of 2028.
Official sources: Federal Tax Service · personal income tax · Federal Tax Service · self-employed FAQ
Getting an INN
Apply to the tax service with form 2-2-Uchet, an identity document and proof of legal stay. Since September 2026 the INN can be issued without an application if your data is confirmed by biometrics in ESIA (Gosuslugi). You need an INN for a patent; whether a student without a job needs one is not confirmed.
Official sources: Federal Tax Service · INN · Federal Tax Service · INN via Gosuslugi
Scholarships and money from parents
Student and postgraduate scholarships are not subject to income tax (Tax Code, art. 217 p. 11). Gifts, including money, from family members or close relatives are not taxed either (art. 217 p. 18.1).
Official sources: Federal Tax Service · scholarships · Federal Tax Service · gifts from family
The 3-NDFL tax return
You file one only if no tax agent withheld the tax — for example rental income, selling property, or foreign income for a resident. For 2025 income the deadline was 30 April 2026, with payment by 15 July. An ordinary employee on a salary does not need to file.
Official sources: Federal Tax Service · 3-NDFL return
Double tax treaties: France, Portugal, Brazil, Africa, Asia
Per the Ministry of Finance (14 July 2026): with France and Portugal the main articles have been suspended since 8 August 2023 (Decree No. 585), so in practice they do not work. In force: Brazil (since 1 January 2018), India, China, South Africa, Egypt, Morocco, Algeria, Mali, Namibia, Botswana. There are no treaties with Nigeria or Ethiopia.
Official sources: Ministry of Finance · tax treaties · Presidential Decree No. 585
Common questions from foreign students
When do I become a tax resident?
After 183 days in Russia.
How do I get an INN?
At the tax office with form 2-2-Uchet, or since September 2026 without an application if your biometrics are confirmed in ESIA (Gosuslugi).
How did this land?
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Written by Vlad Lario
Russian in Lisbon. I read both sides and write down what differs.
About the author