Moving to Russia: taxes, residence and life
How to become tax resident in Russia: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Russia the top income tax rate is 22%, dividends are taxed at up to 15% and companies pay 25% corporate tax.
How to move and become tax resident
To become tax resident in Russia you need at least 183 days a year (183 days in any 12 consecutive months). The typical route is None realistic: Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable There are 6 open residence programmes in Russia — see the list below.
Living there
Moscow has a warm-summer continental climate with winter highs around -4.2 °C and summer highs around 24.3 °C.
Key facts
| Top income tax | 22% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 25% |
| اقامت مالیاتی | پس از 183 روز — 183 days in any 12 consecutive months |
| مسیر شما | None realistic — Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable |
| نوع اقلیم | warm-summer continental · -4.2° / 24.3° (Moscow) |
Residence programmes in Russia
Active programmes
- Temporary Residence Permit (quota-based) — other · 2026-10
Quota sharply reduced 2025; war, sanctions, 'unfriendly states' list (incl. CH/EU) – not advisable for EU/Swiss citizens.
- Temporary Residence Permit for Foreigners Sharing Traditional Russian Values (Decree No. 702) — other · 2026-10
Political declaration required; sanctions/banking cut-off; reputational and legal risk in home country.
- Residence Permit for Foreign Investors (Government Decree No. 2573) — سرمایهگذاری CHF 150'000 · 2026-10
Sanctions: capital transfers into Russia heavily restricted for EU/CH persons; Ministry of Economic Development vets investors.
- Highly Qualified Specialist Work Permit — درآمد / سال CHF 30'000 · 2026-10
Salary threshold and procedures tightened 2024–2025; confirm current figure.
- State Programme for Voluntary Resettlement of Compatriots / Native Russian Speaker — ancestry · 2026-10
Participants may be liable for military service once citizens.
- Family Reunion (spouse/child of Russian citizen or resident) — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Russia to become tax resident?
پس از 183 روز. 183 days in any 12 consecutive months Final status fixed by 183 days in calendar year; no domicile test
How much tax will I pay in Russia?
In Russia the top income tax rate is 22%, dividends are taxed at up to 15% and companies pay 25% corporate tax.
Which residence programmes does Russia offer?
Temporary Residence Permit (quota-based); Temporary Residence Permit for Foreigners Sharing Traditional Russian Values (Decree No. 702); Residence Permit for Foreign Investors (Government Decree No. 2573) (CHF 150'000); Highly Qualified Specialist Work Permit; State Programme for Voluntary Resettlement of Compatriots / Native Russian Speaker
What is the usual way to move to Russia?
None realistic. Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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