Moving to Russia: taxes, residence and life
How to become tax resident in Russia: personal, dividend and corporate tax, 6 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +0.6% in 2025; the IMF forecasts 1% for 2026. Its passport opens about 118 countries without a visa in advance. Security: Waging war on Ukraine; Ukrainian drone/missile strikes deep inside Russia; talks stalled.
Key facts
| Top income tax | 22% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 25% |
| 税務上の居住地 | 183 日後 — 183 days in any 12 consecutive months |
| あなたのルート | None realistic — Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable |
| 旅券 | 118 か国へビザ免除または到着ビザで渡航可能 |
| Economic growth | +0.6% (2025), forecast 1% (2026) |
| 気候区分 | warm-summer continental · -4.2° / 24.3° (Moscow) |
| 戦争・紛争 | war — Waging war on Ukraine; Ukrainian drone/missile strikes deep inside Russia; talks stalled |
| すべての自然災害 | 6.6/10 |
| 銀行の健全性 | 2/10 · NR |
| 財産の保護 | 2/10 |
| 冬の住宅の暖かさ | 10/10 |
Residence programmes in Russia
- Temporary Residence Permit (quota-based) — other · open · 2026-10
- Temporary Residence Permit for Foreigners Sharing Traditional Russian Values (Decree No. 702) — other · open · 2026-10
- Residence Permit for Foreign Investors (Government Decree No. 2573) — 投資額 CHF 150'000 · open · 2026-10
- Highly Qualified Specialist Work Permit — 所得 / 年 CHF 30'000 · open · 2026-10
- State Programme for Voluntary Resettlement of Compatriots / Native Russian Speaker — ancestry · open · 2026-10
- Family Reunion (spouse/child of Russian citizen or resident) — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Russia to become tax resident?
183 日後. 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
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