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The tax year is the calendar year, 1 January to 31 December. Annual returns (3-NDFL) are due by 30 April of the following year and payment by 15 July.
No. Tax residency depends purely on the 183-day physical-presence test over a rolling 12 months, not on holding an RVP or VNZh. You can hold a residence permit and still be a tax non-resident, or vice versa.
It depends on residency, not nationality. Tax residents pay the progressive 13–22% scale on worldwide income; non-residents generally pay a flat 30% on Russian-source income. Highly Qualified Specialists are taxed at resident rates on their employment income even before meeting the day test.
Yes, but access depends on nationality and status. Citizens of EAEU member states (Armenia, Belarus, Kazakhstan, Kyrgyzstan) can register for the NPD self-employed tax, and eligibility has expanded over time. Confirm your eligibility in the My Tax app.
Rental income is taxable. Residents can declare it on form 3-NDFL at the progressive scale, or register as self-employed (4/6%) or as an ИП under USN, which is often cheaper and simpler for small landlords.
Emergency care is available to everyone. For non-emergency state care you generally need an OMS policy, which residents (RVP/VNZh) and legally employed foreigners can obtain. Tourists and short-stay visitors should carry travel or private medical insurance.
Apply to a licensed medical-insurance company operating OMS in your region, presenting your passport, residence document and SNILS (individual insurance account number). Employed foreigners often receive it through their employer. You then attach to a local polyclinic.
Yes. Work-permit and residence-permit applicants must submit medical certificates confirming they are free of certain infectious diseases (including HIV), tuberculosis and drug dependency, issued by authorized Russian medical facilities.
For most relocators, yes. DMS dramatically shortens waiting times, gives access to English-speaking private clinics, and is often mandatory for your visa. In Moscow and St. Petersburg the private networks are the standard expat choice.
In central Moscow and St. Petersburg, in international companies, top hotels and among young people, you can manage with English and translation apps. Everywhere else, and for all official processes, Russian is essential — learning Cyrillic and basic phrases is strongly recommended.
No. Since 2022 foreign-issued Visa and Mastercard do not work in Russia for payments or ATM withdrawals. You need a local account with a Mir card, or you must bring cash. Plan your finances before arrival.
Extremely. Cards, phone payment and SBP QR-code transfers are accepted almost everywhere, including small kiosks and markets. Still keep some cash for rural areas.
Dial 112 for a single unified emergency line. Specific services are 101 (fire), 102 (police) and 103 (ambulance).
With proper gear — a real insulated coat, hat, gloves and grippy boots — and by embracing it. Interiors and transport are heated very warmly, so dress in layers, and take up winter activities like skating, skiing and the banya.