The State Duma in the first reading approved the personal income tax rate of 13-15% for workers from abroad

The State Duma approved in the first reading billamending the Tax Code. According to one of them, for “remote” employees of companies after they lose their tax residency, a basic personal income tax rate of 13-15% will be applied. If the bill introduced by the government is adopted, this rule will come into effect from January 1, 2024.

According to the current legislation, if the employment contract of a full-time employee and the company does not mention work abroad, then the employer first withholds 13–15% of personal income tax from the employee’s income, after he loses Russian tax residency – 30%.

Earlier it was reported that freelancers after six months of living abroad can get subject to personal income tax at a rate of 30%. From this idea refused due to fears of an increase in the outflow of personnel.

Read more about the amendments in the publication “Kommersant” “The tax code has been amended”.

Maria Fedotova