Taxpayers

RF tax residents pay personal income tax at flat rate of 13%. Other rates are applied to:
- income in the form of prizes, winnings, etc. — 35%
- dividends — 6%
- income of RF tax non-residents — 30%
All employers (including permanent representations of foreign companies) are to withhold personal income tax from individuals' wages and salaries.
Tax return is to be filed only by individual entrepreneurs and persons receiving income that has not been taxed at source.

	Tax residents
	Tax residents are natural persons residing in Russia for over 183 days per year For tax residents the tax is levied on income received from sources in the RF and outside the RF For tax non-residents the tax is levied only on income received from sources in the RF

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