Foreign citizens may lose the right to personal income tax deductions
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    Foreign citizens may lose the right to personal income tax deductions

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    —Иностранные граждане могут утратить право на налоговые вычеты по НДФЛ
    23.01.2025
    On January 21, 2025, a draft law was submitted to the State Duma of Russia to exclude foreign citizens working in Russia from the list of persons entitled to receive personal income tax deductions, regardless of their tax residency status.

    Currently, foreign citizens working in Russia have the right to claim all personal income tax deductions on an equal basis with Russian citizens. The condition for receiving a personal income tax deduction is the status of a tax resident of Russia, for which such a citizen must spend at least 183 calendar days in Russia over 12 consecutive months.

    As stated in the explanatory note to the draft, the goal of this initiative is to reduce regional budget expenditures; the saved funds are planned to be used to solve social problems of Russian citizens.

    We are closely monitoring the consideration of the draft law and will inform you of all significant events and changes.


    For more information, please contact the consultants of the Confidence Group company.

    * The texts of the newsletters are intellectual property of Confidence Group, protected by the copyright laws of Russia. The information may not be reproduced in any form whatsoever without linking to this web site or to pages of this website.

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