The State Duma approved in the first reading a bill on the personal income tax rate for citizens who left

The State Duma in the first reading approved a bill that defines the rules and amount of personal income tax for employees who work remotely from abroad. About it testify data of the Duma electronic base.

The bill was resubmitted to the State Duma on May 31. The amendments assume that from January 1, 2024, Russian companies will collect personal income tax from their “remote” employees at a base rate of 13-15%, even if they have lost their tax residency in the Russian Federation. Also, this rule applies to those who provide services for companies under a civil law contract. In this case, the new rules can come into effect from 2025, follows from the bill.

It is necessary that one of the conditions be met – the contractor receives remuneration to an account in a Russian bank or payments are made by Russian companies or separate divisions of foreign organizations in Russia.

Deputy Finance Minister Alexei Sazanov previously explained that the bill equalizes personal income tax for residents and non-residents and keeps tax conditions unchanged for employees who work remotely using the Internet. “Clarification of the types of income of remote employees and the application of a single tax rate will also significantly simplify the tax administration mechanism for tax agents,” Sazanov noted.

Petersburg International Economic Forum (SPIEF) Sazonov explainedwhy the Ministry of Finance abandoned the original idea – to raise the rate to 30%. According to him, this happened due to fears of an increase in the outflow of personnel abroad and the loss of taxes. He noted that with the introduction of a rate of 30%, companies where such employees work can begin to open branches abroad and employ employees there.