Europe · RUB
Russia
Reviewed 2026-06-21
Top income tax
22%
Self-employed SS
Yes
VAT
22%
Capital gains
15%
Exit tax
No
Nomad visa
No
54
/ 100
Tax efficiency42
Ease to enter49
Ease to exit81
Cost of living91
Internet19
English25
Russia moved to a five band progressive personal income tax in 2025, running from 13% on lower incomes up to 22% on very high earnings, and residents are taxed on worldwide income once they spend 183 days in the country. There is no wealth tax, no inheritance or gift tax, and no individual exit tax, but the standard VAT rate rose to 22% in 2026 and self employed sole proprietors owe mandatory fixed social contributions. The country has no digital nomad visa, English proficiency is limited, and sanctions plus banking restrictions make it a difficult base for an internationally facing solopreneur.
Personal income tax
Income tax structureProgressive
Top income tax rate22%
Entry income tax rate13%
Top rate threshold$615,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate0%
Employer SS rate30%
Indirect & other taxes
VAT standard rate22%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameHighly Qualified Specialist (HQS) regime: 13% resident PIT rate from day one regardless of residency
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Cost of living index31
Internet speed89 Mbps
English proficiencyLow
Civil liberties13
Sources
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.