A foreigner working in Russia is subject to payment of profit tax. The tax rate depends upon whether a foreigner is a tax resident of the Russian Federation or not. If a foreign citizen is a tax resident of the RF (which presumes that he shall stay on RF territory for more than 183 days in a calendar year), then the tax rate will be 13%, and in case he is not а tax resident of the RF, then the tax rate will be equal to 30%.

    The Russian Federation has signed the treaties on the elimination of double taxation with more than 62 states:
Australia, Austria, Azerbaijan, Algeria, Argentina, Armenia, Belarus, Belgium, Bulgaria, Canada, China, Croatia, Cuba, Cyprus, Czechia, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Israel, India, Indonesia, Iran, Italy, Japan, Kazakhstan, Korea, Kuwait, Lebanon, Lithuania, Luxemburg, Malaysia, Moldova, Mongolia, Morocco, the Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Romania, Singapore, Slovakia, Spain, Sweden, Switzerland, Sri Lanka, Syria, Tadjikistan, Thailand, Turkmenistan, Turkey, Ukraine, the United Kingdom of Great Britain and Northern Ireland, the USA, Uzbekistan.