State Duma Sets Unified 30% Income Tax Rate for Foreign Agents

15:07; 20 November 2025 year

Russian lawmakers have adopted a law toughening tax conditions for foreign agents. For this category, the unified personal income tax (PIT) rate will be set at 30%. Additionally, foreign agents will be prohibited from using tax deductions for long-term investments and exemptions from taxation on income from asset sales, gifts, or inheritance. Restrictions on the use of tax benefits will also apply to organizations with the status of foreign agent or if the share of foreign agents in their charter capital exceeds 10%. For such organizations, reduced corporate profit tax rates and exemptions from taxation on income in the form of donated property (property rights) will be canceled. The amendments to the Tax Code are to come into force one month after the official publication of the signed document, but not earlier than the first day of the next tax period for the relevant tax.

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