15.03.08

If, during the 12 months prior to the salary payment, a foreigner resided on the territory of Russian Federation less than 183 days, he is not considered a tax resident and his income received from sources on the territory of RF is taxed at a rate of 30%. After an employee is considered a tax resident of RF according to Article 207 of the Tax Code, he is subject to 13% tax rate.

Once the foreigner does become a tax resident, the company can apply for a refund of the extra 17% paid during the first 183 days.

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