Moving to Russia: taxes, residence and life
How to become tax resident in Russia: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Russia the top income tax rate is 22%, dividends are taxed at up to 15% and companies pay 25% corporate tax.
How to move and become tax resident
To become tax resident in Russia you need at least 183 days a year (183 days in any 12 consecutive months). The typical route is None realistic: Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable There are 6 open residence programmes in Russia — see the list below.
Living there
Moscow has a warm-summer continental climate with winter highs around -4.2 °C and summer highs around 24.3 °C.
Key facts
| Top income tax | 22% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 25% |
| Résidence fiscale | après 183 jours — 183 days in any 12 consecutive months |
| Voie de résidence typique | None realistic — Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable |
| Type de climat | warm-summer continental · -4.2° / 24.3° (Moscow) |
| Military service | wartime mobilisation — Men 18–30 conscripted; reservists to 50–65 mobilisable, 12 months · also new citizens |
| Taxed for holding the passport | none — Residence-based taxation; citizens abroad not taxed on foreign income |
| Can you give it up? | difficult — Presidential approval; needs tax/debt clearance, no pending military call-up |
| Passport reputation (banks, sanctions) | severe risk — Many Swiss/EU banks refuse residents/citizens; EDD everywhere |
Residence programmes in Russia
Active programmes
- Temporary Residence Permit (quota-based) — other · 2026-10
Quota sharply reduced 2025; war, sanctions, 'unfriendly states' list (incl. CH/EU) – not advisable for EU/Swiss citizens.
- Temporary Residence Permit for Foreigners Sharing Traditional Russian Values (Decree No. 702) — other · 2026-10
Political declaration required; sanctions/banking cut-off; reputational and legal risk in home country.
- Residence Permit for Foreign Investors (Government Decree No. 2573) — Investissement CHF 150'000 · 2026-10
Sanctions: capital transfers into Russia heavily restricted for EU/CH persons; Ministry of Economic Development vets investors.
- Highly Qualified Specialist Work Permit — Revenu / an CHF 30'000 · 2026-10
Salary threshold and procedures tightened 2024–2025; confirm current figure.
- State Programme for Voluntary Resettlement of Compatriots / Native Russian Speaker — ancestry · 2026-10
Participants may be liable for military service once citizens.
- Family Reunion (spouse/child of Russian citizen or resident) — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Russia to become tax resident?
après 183 jours. 183 days in any 12 consecutive months Final status fixed by 183 days in calendar year; no domicile test
How much tax will I pay in Russia?
In Russia the top income tax rate is 22%, dividends are taxed at up to 15% and companies pay 25% corporate tax.
Which residence programmes does Russia offer?
Temporary Residence Permit (quota-based); Temporary Residence Permit for Foreigners Sharing Traditional Russian Values (Decree No. 702); Residence Permit for Foreign Investors (Government Decree No. 2573) (CHF 150'000); Highly Qualified Specialist Work Permit; State Programme for Voluntary Resettlement of Compatriots / Native Russian Speaker
What is the usual way to move to Russia?
None realistic. Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.