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Registration of Foreign Citizens on the Territory of the Russian Federation

Regarding the introduction of the obligation to pay personal income tax for foreign citizens with temporary and permanent residency permits

14.02.2019

Currently, foreign citizens staying on the territory of the Russian Federation and working on the basis of a patent with individuals or legal entities are obliged to pay monthly advance payments, the amount of which differs depending on the region:

• Moscow – 5000 rubles;
• The Moscow region – 4750 rubles;
• St. Petersburg – 3800 rubles;

Speaking of foreign citizens who received temporary or permanent residency permits, during the term of their validity have the right to work on the territory of the Russian Federation, while at the same time the amount of state duty for the issue of a temporary or permanent residency permit which is subject to payment is 1600 and 3500 rubles respectively.

At the same time, foreign citizens with a temporary residence permit or residence permit who receive income from work with individuals are not obliged to pay tax.

At the same time, foreign citizens holding a patent, and who carry out employment activity hired by individuals, mainly for personal needs not related to individual entrepreneurship, are obliged to pay income tax.

In order to resolve this difference, there was an offer to introduce the system of income taxation, providing for the payment of taxes as for foreign citizens working per a patent and temporarily or permanently  living on the territory of the Russian Federation, foreign citizens performing employment activity for individuals providing personal, house and other similar needs  not connected with the implementation of entrepreneurial activity.

Currently, the bill is at the public discussion stage.

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"... Thanks to the experts at LEVINE Bridge for their assistance in dealing with complex tax issues.  In addition to the consultation which was provided to us and their full support and representation in the tax auditing.  It was completed at the highest level ..."
Chief Accountant of the pharmaceutical company

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