Russian citizens working from abroad for employers in Russia will in future have to pay personal income tax at a rate of 13% or 15% (from an annual income of 5 million rubles). This provides for a law that the State Duma (lower house of parliament) passed on Friday, July 21, 2023 in the last reading. The new rule will only apply if you move your tax residence abroad, i.e. if your stay outside of Russia exceeds 183 days per year. Employees will have to pay the tax from 2024, for freelancers it will be due from 2025. An important requirement is that the fee either ends up in a Russian bank account or is paid by a Russian company or a branch of a foreign organization.