On March 24, 2025 members of the LDPR faction have introduced a draft law to raise the personal income tax (NDFL) rate for foreign citizens working in Russia under work patents to 30%. Currently, such workers pay taxes at progressive rates ranging from 13% to 22% (clause 3.1, Article 224 of the Tax Code).
The draft law's authors argue that current rates create unjustified advantages for patent-holding migrants compared to other foreign workers. The explanatory note states that additional budget revenues from the tax increase could be directed toward regional development and social support measures.
It should be recalled that since January 1, 2024, migrant workers under patent agreements have been subject to progressive NDFL rates. If the amendments are adopted, the tax burden for this category of workers would increase significantly.
We are closely monitoring the draft law's progress and will keep you informed of all important developments and changes.
For more information, please contact the consultants of the Confidence Group company.
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