Tax residency in 90 days


At the beginning of the pandemic, the Organization for Economic Cooperation and Development recommended that countries change legislation to ensure that isolation does not affect tax residency.

Following the recommendations, on July 31, 2020, the President of the Russian Federation signed amendments to the Tax Code that establish, among other things, new rules for obtaining tax residency status in Russia in 2020.

Thus, an individual actually staying in the Russian Federation from 90 to 182 calendar days inclusive during the period from January 1 to December 31, 2020 may be recognized as a tax resident of the Russian Federation in the 2020 tax period.

The condition for recognition is the submission by such an individual to the tax authority at the place of his/her residence of a free-form application.

The said application must necessarily contain the surname, name, patronymic and taxpayer identification number and must be submitted to the tax authority within the deadline for submission of the tax return for personal income tax for the period of 2020.