Tax

Russia: 183 days in 12 months (tax)

Under 183 days in Russia in any 12 consecutive months

About This Rule

Russia treats you as tax resident if you are actually in Russia at least 183 calendar days within 12 consecutive months. Trips abroad of under 6 months for treatment or study don't interrupt that time, so your legal count can be higher than your days in Russia. Your status for a tax year is settled by your days in that calendar year, which is the 12 months ending 31 December. This tracks the day count only; a tax treaty can also affect your status.

Sources

Reviewed September 30, 2026

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