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Russia
Europe
Lucky Nomads World Index
55.74 / 100
Global rank
#191
Corporate tax
25%
Personal tax
22%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index3.9 / 10
- Affordability Index7.6 / 10
- Entry Ease Index3.5 / 10
- Tax Freedom Index6.6 / 10
- WiFi Index7.6 / 10
- Admin Ease Index4.9 / 10
- Healthcare Index8.2 / 10
- City Comfort Index7.6 / 10
- WeatherComfort Index4.7 / 10
- Banking Index6.5 / 10
- GeoStability Index1.7 / 10
- Justice & Order Index3.1 / 10
- Quality of Life Index7.4 / 10
- Open Society Index3.4 / 10
- Flight Index3.7 / 10
- Environmental Quality Index7.4 / 10
- English Index4.5 / 10
- Wealth Protection Index6.8 / 10
- AI Access Index1.2 / 10
- Economic Openness Index4.8 / 10
- Market Depth Index7.7 / 10
- ClimateShield Index7.6 / 10
Country snapshot
- Capital
- Moscow
- Population (approx.)
- 144,000,000
- Area (km²)
- 17,098,242 km²
- Currency code (ISO 4217)
- RUB
- Currency name
- Russian ruble
- Main airport IATA code
- SVO
- Airport name
- Sheremetyevo International Airport
General facts
- Minimum monthly cost
- From $1,116/month
- Main languages
- Russian
- Jurisdiction type
- Country
- Region
- Europe
- Web TLD
- .ru
- Phone calling code
- +7
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 22%ModerateWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies (Article 246 Tax Code). Russian-incorporated entities and foreign entities with effective management in Russia are residents. CFC rules under Articles 25.13 to 25.15 capture undistributed profits of controlled foreign companies. Pillar Two domestic 15 percent minimum top-up tax under Federal Law 425-FZ of 28 November 2025, effective 2026, with grandfathering clauses explicitly excluded.
Headline 25 percent under Federal Law 176-FZ of 12 July 2024, effective 1 January 2025, up from 20 percent. Federal portion 8 percent for 2025 to 2030 (then reverting to 7 percent), regional portion 17 percent. Accredited IT companies 5 percent federal until 2030 (Article 284 paragraph 1.15 Tax Code), radio-electronics 8 percent until 2027. Skolkovo participants and many SEZ residents access deeper concessions or full exemption.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of resident individuals (Article 207 Tax Code, 183-day physical presence test in any rolling 12-month period). Non-residents taxed only on Russian-source income at flat 30 percent (15 percent on Russian dividends). HQS work permit holders access resident progressive rates on salary from day one of employment. Foreign tax credit available under double tax treaties for residents, with most Western treaties partially or fully suspended since 2022.
Five-stage progressive scale effective 1 January 2025 under Federal Law 176-FZ of 12 July 2024: 13 percent up to , 15 percent to , 18 percent to , 20 percent to , 22 percent above. HQS salary income taxed at resident rates from day one regardless of physical presence. Standard non-resident rate 30 percent. NPD self-employed 4 to 6 percent up to cap.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Special Administrative Region International Holding Company (SAR MHC, Russky and Oktyabrsky)
AvailableRussian onshore alternative to offshore holding regimes, available to foreign and Russian legal entities that redomicile or register as…
Accredited IT Company Regime (Tax Maneuver for IT)
AvailableConcessional corporate tax regime for Russian IT companies holding state accreditation with the Ministry of Digital Development.
Skolkovo Innovation Center Resident Regime
AvailableTen-year tax holiday for companies admitted as research or commercial participants of the Skolkovo Innovation Center, the Russian state-backed…
Simplified Taxation System (USN, Упрощённая система налогообложения)
AvailableRussia's principal simplified tax regime for small and medium enterprises and individual entrepreneurs, replacing corporate income tax, VAT (below…
Special Economic Zone Resident Regime (SEZ, Особая экономическая зона)
AvailableGeographic free-zone regime applicable to companies obtaining resident status in one of Russia's approximately 50 Special Economic Zones (SEZ)…
For individuals
NPD Self-Employed Tax (Налог на профессиональный доход, professional income tax)
AvailableSimplified flat tax regime for individuals generating self-employed professional income below RUB 2,400,000 annually.
Simplified Taxation System (USN, Упрощённая система налогообложения)
AvailableRussia's principal simplified tax regime for small and medium enterprises and individual entrepreneurs, replacing corporate income tax, VAT (below…
You either qualify for Russia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Russia. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Russia lists several residency and mobility routes across residence by investment, work (employer sponsored), and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Investor Residence Permit (Golden Visa)
Work (employer sponsored)
2 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Highly Qualified Specialist (HQS) Work Permit
- Available
Standard Work Permit (Quota-based)
Family and dependant routes
2 programmesSpouse, dependant, and family reunion style permits.
- Available
State Programme for Voluntary Resettlement of Compatriots Living Abroad
- Available
Temporary Residence Permit for Shared Traditional Values (Decree 702)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Russia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Healthcare Index8.2 / 10Strong healthcare access and quality
- Market Depth Index7.7 / 10Strong market depth index
- City Comfort Index7.6 / 10Comfortable city living environment
Weakest dimensions
- AI Access Index1.2 / 10
- GeoStability Index1.7 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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