Personal income tax rates for non-residents’ income

In most cases, the income of non-residents is subject
to personal income tax at a rate of 30%, but in some cases there are a number
of exceptions.

The dividend rate does not depend on the size and
amount of income and is 15% of the total amount of revenue received. In any
case, dividends up to 5 million and above 5 million rubles will be taxed
according to the general rules – that is, at the same rate of 15%.

The salary of VKS from foreign countries is taxed at
13% (or 15%). It does not depend on whether they are residents or not. Any
other VKS income will be taxed at a rate of 30%.

In cases of receiving income from having a share in a
Russian company, working under a patent, participating in a state program for
the resettlement of compatriots to Russia, working in the presence of political
asylum in Russia, working on Russian ships, receiving interest on deposits in
Russian banks and from receiving dividends on shares of international public
companies, income will be taxed according to the rate is from 13 to 15%.