Taxes

Every migrant working in Russia pays taxes. The main one is personal income tax (NDFL). For migrants working under a patent — a fixed advance payment. For EAEU citizens — the standard 13% rate. Let’s look at how much to pay, how, and the consequences of non-payment.

Important: since 2024, for migrants working under a patent, the fixed payment has changed due to the new deflator coefficient. In most regions, the monthly cost of a patent has increased by 10–15%.

Who pays taxes

All foreigners working in Russia pay taxes:

• Under a patent — fixed advance NDFL payment;
• EAEU citizens — at 13% rate like Russian citizens;
• Under TRP or Residence Permit — 13% (residents);
• Under an employment contract — the employer withholds NDFL from the salary;
• Under a civil law contract — the customer also withholds.

NDFL for migrants working under a patent

The fixed advance payment is a mandatory monthly payment that you (not the employer) pay to renew the patent.

How it is calculated

Formula:

Patent cost = 1,200 ₽ (base rate) × deflator coefficient × regional coefficient

Example for Moscow (2026):

• Base rate — 1,200 ₽;
• Deflator coefficient — 2.4;
• Moscow regional coefficient — 2.6;
• Total: 1,200 × 2.4 × 2.6 = 7,488 ₽/month.

Cost by region (2026)

How to pay

Deadline: by the 25th of the previous month.

Example: patent issued on March 1. To work in April — pay by March 25.

Payment methods:

• Through a bank — by receipt (Sberbank, VTB);
• Through a bank app — by details;
• Through the Public Services Portal — if you have an account;
• Through the MFC — payment on-site.

Save receipts — they prove payment. Present them during MVD checks.

NDFL for EAEU citizens

Citizens of Armenia, Kazakhstan, Kyrgyzstan pay NDFL at 13% rate — like Russian citizens. No patent required.

How it works:

• The employer withholds 13% from the salary;
• You receive the amount after tax deduction;
• No declaration required — the employer does everything.

Example: salary 60,000 ₽. The employer withholds 7,800 ₽ (13%). You receive 52,200 ₽.

NDFL for TRP and Residence Permit

If you have a TRP or Residence Permit — you are a Russian tax resident (when staying more than 183 days per year). Rate — 13%.

What this gives:

• Standard 13% rate — like Russian citizens;
• Right to tax deductions — when buying an apartment, treatment, education;
• Right to social benefits — if there are grounds.

Liability for non-payment

FAQ

How much tax does a migrant pay under a patent?

From 4,800 to 7,500 ₽ per month — depending on the region. In Moscow — 7,500 ₽, in St. Petersburg — 5,800 ₽.

Do EAEU citizens pay taxes?

Yes. At the 13% rate from the salary. The employer withholds automatically.

What happens if I don’t pay for the patent?

The patent is cancelled. You must leave Russia within 15 days. Otherwise — a fine and entry ban.

How to pay for the patent?

Through a bank (Sberbank, VTB), bank app, Public Services Portal or MFC. By receipt with details.

Can taxes be refunded?

Yes — with a TRP or Residence Permit. Through tax deductions: property, social, standard.

Do I need to pay tax on transfers?

No. Transfers from relatives are not taxed.

Summary: what to do

1. Under a patent — pay the fixed advance payment by the 25th;
2. EAEU — 13% NDFL withheld by the employer;
3. TRP/Residence Permit — 13% NDFL + right to deductions;
4. Keep receipts — proof of payment;
5. Check for debts through the Federal Tax Service or Public Services Portal;
6. Do not work without a patent — fine and deportation;
7. File 3-NDFL for additional income;
8. Do not leave with debts — exit ban.

If you have tax problems — patent cancelled, fine, dispute with the tax authority — consult a migration lawyer. Initial consultation is free.