Experts from the Ministry of Finance are working on the adoption of a law by which the tax on income of non-resident individuals will be reduced to 13%.
In the second part of Article 224 of the Tax Code of the Russian Federation, amendments are made to a single rate of 13% for residents and non-residents.
The document was prepared in November 2019 on behalf of the government and is currently undergoing approval stages in the relevant departments. Last fall, the head of government instructed the Ministry of Finance to deal with the personal income tax rate for non-resident individuals by March 2020.
The law will begin a month after publication, but not earlier than the next tax period for personal income tax begins. Accordingly, the application of the updated rate will be possible from 2021.
Source: https://regulation.gov.ru/Projects/#npa=97257
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