Russia double tax treaties in 2026: which countries still apply them

With 38 countries, including the USA, Cyprus and almost all of Europe, the treaties are suspended and tax paid there is not credited in Russia. Where the treaties work, what changed in 2025-2026 and how to avoid paying twice lawfully.

In detail

Since 8 August 2023 Russia has suspended the core articles of its double tax treaties with 38 countries, including the United States, the United Kingdom, Cyprus and almost all of Europe. For a Russian tax resident the consequence is blunt: according to the Russian tax service, tax withheld in those countries cannot be credited in Russia, so the same income bears another 13-22% at home. Treaties still work in full with about 45 countries, among them Turkey, the UAE, Serbia, Kazakhstan, Armenia, Thailand and Israel, while Finland and Germany are switching theirs off entirely in 2026-2027.

Below is the status of the treaties in 2026 according to the Russian Ministry of Finance, a table of the most popular relocation countries, a worked example, the step-by-step credit procedure and the main traps. To compare the taxes of the countries themselves, see our overview of relocation taxes in 2026.

What double taxation is and why a treaty matters

Double taxation happens when two countries tax the same income: the one where it is earned and the one where its recipient lives. Russia taxes its tax residents on worldwide income, and most countries tax income earned within their borders. Without an agreement between the states, a salary for work in Spain or rent from a flat in Cyprus is taxed twice for a Russian resident.

A double tax treaty is an agreement between two countries that splits the right to tax. It does three things:

• Decides who taxes the income. A salary, for example, is usually taxed where the work is done, and a pension where the pensioner lives.
• Caps withholding at source. Instead of the standard rate on dividends, interest and royalties, the paying country applies a reduced one, often 5-10%.
• Lets you credit tax already paid. Tax paid in one country reduces the tax due in the other, so only the difference is payable.

In Russia the credit is governed by Article 232 of the Tax Code. Foreign tax can be credited only if Russia has a treaty with that country and the treaty's articles expressly provide for the tax to be paid there and credited. Payment is confirmed by a document from the other country's tax authority with a notarised Russian translation. It is filed with the annual return no later than 3 years after the end of the year in which the income was received. If more tax was paid abroad than is due in Russia, the difference is not refunded.

The key 2023 change: according to the tax service, a credit is possible only under treaties that continue to operate after 8 August 2023. The residence rules themselves are covered in our article on tax residency and the 183-day rule.

Status of Russia's treaties in 2026

Russia has concluded double tax treaties with more than 80 countries. Presidential Decree No. 585 of 8 August 2023 and Federal Law No. 598-FZ of 19 December 2023 suspended, in the treaties with 38 countries, the articles on taxing every type of income: dividends, interest, royalties, business profits, salaries and other income, as well as the articles on permanent establishment, non-discrimination and taxes on capital. The articles on residence and exchange of information remain in force.

In response to the decree some countries suspended the treaties from their side too: the USA from 16 August 2024, Canada from 18 November 2024 and the UK from 1 April 2025. Australia announced in November 2025 that it intends to do the same. In practice this changes little for a Russian resident, since reduced rates and the credit already did not work, but it will make restoring them harder once the decree is lifted.

Popular relocation countries: what applies in 2026

For anyone who has already moved or is choosing a country, what matters is not the overall list but the status of the treaty with a specific country. The table covers the 20 destinations people most often move to from Russia, with links to our tax guides for each.

The full list of countries where the treaty does not work is longer than the table and also includes the UK, France, Italy, Greece, Switzerland, Poland, the Czech Republic, Japan and South Korea. If your country is not in the table, we will check its status in the chat.

Russian resident or non-resident: what changes

A treaty matters most to those who remain Russian tax residents. A resident is anyone who spent at least 183 days in Russia in any 12 consecutive months, with the final status for the year set by the calendar year. Citizenship, registered address and family do not affect it. Someone who spent more than 183 days abroad in a year becomes a non-resident, and Russia taxes only their Russian income.

The scale for a resident's main income since 2025: 13% up to 2.4 million roubles a year (about $28,300), 15% up to 5 million (about $58,900), 18% up to 20 million (about $235,500), 20% up to 50 million (about $588,800) and 22% above. The rate is about 84.93 roubles to the dollar in 2026. Details are on our pages on taxes in Russia and Russian tax non-residents, and the tax residency calculator helps count the days.

Example: what the missing treaty costs

A specialist moved to Spain but spent more than 183 days of the year in Russia, say because of trips and long holidays, and so remained a Russian tax resident. The Spanish company pays $60,000 a year and withholds Spanish tax. The treaty with Spain is suspended, so the Spanish tax cannot be credited in Russia, and the Russian 13-18% scale adds roughly $8,500 on top.

Had the same person lived and worked in Serbia or Turkey, the Russian tax would be reduced by the tax paid there, leaving only the difference to pay, or nothing if the local tax is high. And had they spent more than 183 days abroad, Russia would not tax their foreign salary at all. Hence the main practical takeaway: in countries on the suspended list, Russian residence is most expensive, and the days need counting in advance.

How to avoid paying tax twice: step by step

There are two lawful ways: apply a treaty that is in force, or stop being a Russian tax resident. The sequence for someone who has moved or is about to:

1. Count your days. How many days of the calendar year you spent in Russia and how many in the new country. In Russia the days of arrival and departure count as days in the country. This decides who taxes your foreign income.
2. Check the treaty status. Use the tables above: in force, suspended, terminated or never concluded. This decides whether a credit is possible.
3. Obtain residence status in the new country. A tax residence certificate is issued by the tax authority of the country you live in, usually after a year there or under local day-count rules. It lets a Russian bank, broker or company withhold tax at the treaty rate rather than the standard one.
4. Confirm your Russian status if you remain a resident. The Russian tax service issues a tax residence certificate free of charge: within 10 calendar days for an online application and 20 days for one filed in person or by post. The other country needs it to apply the treaty.
5. Collect proof of tax paid abroad. A certificate or statement from the other country's tax authority showing the tax amount, with a notarised Russian translation. Without it there is no credit even under a treaty that is in force.
6. File a return in Russia. A resident with foreign income files a 3-NDFL return by 30 April of the following year and pays the tax by 15 July. The credit is claimed in the same return, no later than 3 years after the end of the year of the income.
7. Remember accounts and companies. A Russian resident notifies the tax service of foreign accounts and files reports on account movements, and a shareholder in a foreign company files notifications about it. Deadlines and fines are covered in our article on the foreign bank account notification.

Once Russian residence is lost, things are simpler: foreign income is not declared in Russia, and Russian income is taxed by the paying agent at non-resident rates. A residence certificate from the new country then helps reduce withholding on Russian payments, provided the treaty is in force.

What changed in 2025-2026

• 1 January 2025. Russia moved to a 13-22% scale for main income and kept 13% and 15% for dividends, interest and sales of property.
• From 2025. A treaty with Abkhazia applies.
• 1 April 2025. The UK suspended the treaty from its side.
• 18 July 2025. A new treaty with the UAE, signed on 17 February 2025, entered into force. It covers private companies and sets detailed rules for dividends, interest, royalties and employment income, applying to income from 1 January 2026.
• 21 November 2025. Australia announced its intention to suspend the treaty from its side.
• 1 January 2026. The treaty with Lithuania ceased to apply.
• 1 July 2026. Finland fully suspended the treaty.
• 1 January 2027. Germany fully suspends the 1996 treaty and its protocol, as the Russian Ministry of Finance reported on 14 July 2026.

The trend is clear: one European country after another is moving from partial to full suspension. Anyone living in the EU who keeps ties to Russia should recalculate their 2027 taxes in advance.

Risks and pitfalls

• The year of the move. In the year you move it is easy to be resident in two countries at once. Under suspended treaties there is nothing to settle the residence dispute, so the move and trips are planned to get more than 183 days abroad in the calendar year.
• Remote work for a Russian company. Since 2024, a salary under an employment contract with a Russian employer is taxed in Russia even if the work is done abroad and the employee has become a non-resident. The other country may tax it as well.
• Russian dividends. A non-resident has 15% withheld from Russian dividends. The rate can be reduced with a residence certificate only from a country whose treaty is in force.
• No refund of overpayment. If foreign tax exceeds the Russian tax, Russia does not refund the difference: the credit can reduce Russian tax to zero at most.
• Documents. Without a certificate from the other country's tax authority with a notarised translation the credit will not be accepted, and the window is 3 years.
• Exchange of information. The exchange articles in suspended treaties remain in force, and information on Russian residents' foreign accounts arrives through automatic exchange of financial information from the countries that continue it. That is no reason to panic, just a reminder that a resident must declare income and notify the tax service of accounts.
• Crypto. For a Russian resident, gains from selling it are taxed at 13% and 15%, and a credit depends on the treaty with the country where tax was paid. More in our article on crypto and taxes when relocating.

A separate note on countries with no treaty, such as Estonia, Uruguay, Paraguay and Panama. While you remain a Russian resident, the tax of your country of residence does not reduce the Russian one. The only solution is to change tax residence. Panama also does not tax foreign income at all, and the rules for foreign income in Uruguay and Paraguay are covered on our tax pages for those countries.

How we help

We calculate taxes before the move, not after: we check the treaty status with your country, your days and income, plan a move that avoids paying tax twice, and handle reporting in Russia for as long as it is needed.

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