202 terms on loans, taxes, salary, pensions, housing and utilities, contracts and moving to Russia. Brief, with examples and how it works in Russia, Kazakhstan and Belarus.
Key figures 2026: minimum wage (MROT), key rate, subsistence minimum, tax rates
In Russian: Приём в гражданство России·Priyom v grazhdanstvo Rossii
A foreigner becoming a Russian citizen: usually after 5 years of living on a residence permit, with a language exam and an oath. Some groups have a simplified procedure.
Learn moreIn Russian: Авансовый платёж по патенту·Avansovyy platyozh po patentu
The monthly fixed tax a foreigner pays to keep a work patent valid. It is an advance on personal income tax (НДФЛ, NDFL): the employer can offset it against the tax on your salary.
Read the articleIn Russian: Апостиль и легализация·Apostil i legalizatsiya
An apostille is a stamp that confirms a foreign document is genuine in countries of the 1961 Hague Convention. If a country is not a party, the longer consular legalisation is needed.
Learn moreIn Russian: Банковский счёт для иностранца·Bankovsky schet dlya inostrantsa
An account and card with a Russian bank that a foreigner opens for salary, purchases and money transfers home. The bank checks the documents and the legality of the person's stay.
Read the articleIn Russian: Программа переселения соотечественников·Programma pereseleniya sootechestvennikov
A state programme for people connected to Russia by language and culture: participants and their families get an RVP without a quota, simplified citizenship and help moving to the chosen region.
Learn moreIn Russian: Полис ОМС (обязательного медицинского страхования)·Polis OMS (obyazatelnogo meditsinskogo strakhovaniya)
A compulsory health insurance document: it gives you free treatment in clinics and hospitals that work under OMS. Foreigners do not all get it, usually only with an RVP, a residence permit or from EAEU countries.
Read the articleIn Russian: Консульство·Konsulstvo
A state's representation in another country that helps its own citizens and issues visas to foreigners. Your own country's consulate in Russia can issue a new passport or a certificate for returning home.
Learn moreIn Russian: Зачисление ребёнка-иностранца в школу·Zachislenie rebyonka-inostrantsa v shkolu
Since 1 April 2025 a foreign child is accepted into a Russian school only after a free Russian language test and a check of the family's documents proving legal stay.
Learn moreIn Russian: Экзамен по русскому языку, истории и праву·Ekzamen po russkomu yazyku, istorii i pravu
A test for foreigners who want a patent, a work permit, an RVP or a VNZh. It checks knowledge of the Russian language, Russian history and the basics of the law.
Read the articleIn Russian: Иностранное водительское удостоверение·Inostrannoe voditelskoe udostoverenie
A licence issued in another country. Foreigners who are in Russia temporarily can usually drive on it, but to work as a driver and after getting a VNZh you need a Russian licence.
Learn moreIn Russian: Госуслуги·Gosuslugi
The state website and app for filing applications, booking appointments with agencies and paying fines or taxes. Foreigners can create an account too.
Read the articleIn Russian: Высококвалифицированный специалист (ВКС)·Vysokokvalifitsirovanny spetsialist (VKS)
A foreigner hired for a high salary. For them there is a simplified work permit, personal income tax (НДФЛ, NDFL) of 13% from day one, and an easier route to a VNZh for the whole family.
Learn moreIn Russian: ГУВМ МВД (миграционная служба)·GUVM MVD (migratsionnaya sluzhba)
The Main Directorate for Migration Affairs of the Ministry of Internal Affairs of Russia. It issues patents, RVPs and VNZhs, keeps migration records and the register of controlled persons. Until 2016 the FMS did this.
Learn moreIn Russian: Медосвидетельствование и дактилоскопия·Medosvidetelstvovanie i daktiloskopiya
Mandatory procedures for foreigners who come to work or stay in Russia for more than 90 days: tests for drugs, HIV and dangerous infections, plus fingerprints and a photo.
Learn moreIn Russian: МФЦ (многофункциональный центр «Мои документы»)·MFTs (mnogofunktsionalny tsentr «Moi dokumenty»)
The multifunctional centre «Мои документы» (My Documents) is an office where one counter accepts applications to many state bodies: SNILS, TIN, migration registration, apostille and much more.
Learn moreIn Russian: Миграционная карта·Migratsionnaya karta
A document a foreigner receives when entering Russia: it states the period and purpose of the visit (work, study, tourism). Keep the card until you leave.
Learn moreIn Russian: Миграционный учёт·Migratsionny uchet
Mandatory registration of a foreigner at the address where they live in Russia. Usually it is done by the landlord or the employer within 7 working days after arrival.
Read the articleIn Russian: Нотариальный перевод документов·Notarialny perevod dokumentov
A translation of a foreign document into Russian in which a notary certifies the translator's signature. Such a translation is needed for a patent, a VNZh, a bank, a SIM card and studies.
Learn moreIn Russian: Уведомление о трудоустройстве иностранца·Uvedomlenie o trudoustroystve inostrantsa
A message the employer sends to the Ministry of Internal Affairs when it hires or dismisses a foreigner. The deadline is 3 working days. The duty lies with the employer, not the employee.
Learn moreIn Russian: Срок пребывания без визы (правило 90 дней)·Srok prebyvaniya bez vizy (pravilo 90 dney)
How long a visa-free foreigner can stay in Russia without a patent, studies or an RVP. Since 5 February 2025, no more than 90 days in total per calendar year.
Read the articleIn Russian: Признание иностранного диплома·Priznanie inostrannogo diploma
A procedure after which a foreign diploma gives the same rights in Russia as a Russian one: to work in your profession or to continue studying. For many countries the diploma is recognised automatically.
Learn moreIn Russian: Реестр контролируемых лиц·Reestr kontroliruemykh lits
A list kept by the Ministry of Internal Affairs (МВД) of foreigners who are in Russia without a legal basis. While you are on it, many actions are banned: opening an account, driving, marrying.
Learn moreIn Russian: Регистрация по месту жительства и пребывания·Registratsiya po mestu zhitelstva i prebyvaniya
Registering a person at the address where they live. A foreigner without an RVP or VNZh registers at the place of stay; with an RVP or VNZh, at the place of residence.
Read the articleIn Russian: Вид на жительство (ВНЖ)·Vid na zhitelstvo (VNZh)
A document that gives a foreigner the right to live in Russia permanently, work without a patent and enter and leave freely. It is usually a step before applying for citizenship.
Read the articleIn Russian: SIM-карта для иностранца·SIM-karta dlya inostrantsa
Since 2025 a foreigner can use a Russian SIM card only after identity verification: a Gosuslugi account and biometrics are needed. No more than 10 numbers per person.
Learn moreIn Russian: СНИЛС (страховой номер индивидуального лицевого счёта)·SNILS (strakhovoy nomer individualnogo litsevogo scheta)
An 11-digit insurance number of an individual account, under which the Social Fund records your work record and pension contributions. Needed for work, Gosuslugi, health insurance and a SIM card.
Read the articleIn Russian: РВП (разрешение на временное проживание)·RVP (razreshenie na vremennoe prozhivanie)
A document that lets a foreigner live in Russia for up to 3 years, work in their region without a patent and later apply for a residence permit (VNZh). It is usually issued within a quota.
Read the articleIn Russian: Виза·Viza
Permission to enter Russia for citizens of countries that do not have a visa-free regime with it. The visa states the purpose of the trip, its duration and the number of entries.
Learn moreIn Russian: ДМС для иностранцев (добровольное медицинское страхование)·DMS dlya inostrantsev (dobrovolnoe meditsinskoe strakhovanie)
Health insurance that a foreigner buys or gets from an employer. A DMS policy is required to get a patent and is usually needed to work as an employee.
Learn moreIn Russian: Работа иностранного студента·Rabota inostrannogo studenta
Foreigners studying full-time at an accredited Russian university or college can work without a patent or a work permit, outside study hours and during holidays.
Learn moreIn Russian: Патент на работу·Patent na rabotu
A document that lets a foreigner from a visa-free country work legally in one region of Russia. A fixed advance payment of personal income tax (НДФЛ, NDFL) is paid for it every month.
Read the articleIn Russian: Работники из стран ЕАЭС (Евразийский экономический союз)·Rabotniki iz stran EAES (Evraziyskiy ekonomicheskiy soyuz)
Citizens of Armenia, Belarus, Kazakhstan and Kyrgyzstan work in Russia without a patent or work permit, pay 13% personal income tax from day one and get OMS health insurance, under the 2014 EAEU Treaty.
Read the articleIn Russian: Аннуитетный платёж·Annuitetny platezh
A loan payment that is the same amount every month. At the start of the term most of it is interest; towards the end most of it repays the principal.
Read the articleIn Russian: Страхование заёмщика·Strakhovanie zaemshchika
Insurance taken out together with a loan: life and health of the borrower, the pledged property, job loss. If an insured event happens, the insurance company repays the debt in full or in part.
Learn moreIn Russian: Созаёмщик·Sozaemshchik
A person who takes out a loan together with the main borrower and is liable for the whole debt equally with them. Their income is counted so the bank can approve a larger amount.
Learn moreIn Russian: Льготный период по кредитной карте·Lgotny period po kreditnoy karte
The time during which the bank charges no interest on credit card purchases, provided you repay the debt in full before it ends. Usually 50–120 days.
Learn moreIn Russian: Кредитная история·Kreditnaya istoriya
Records of all your loans, borrowings and payments on them: how much you borrowed, how you paid, whether you were late. It is kept by credit bureaus, and banks check it before lending.
Read the articleIn Russian: Кредитные каникулы·Kreditnye kanikuly
A deferral or reduction of loan payments while the borrower is in a difficult situation: a sharp drop in income, job loss, an emergency. The debt is not written off; the payments are moved to later.
Read the articleIn Russian: Кредитный лимит·Kreditny limit
The maximum amount the bank lets you spend on credit with a credit card or a credit line. Once you repay the debt, that money becomes available to spend again.
Learn moreIn Russian: Кредитный рейтинг и скоринг·Kreditny reyting i skoring
A score in points showing how reliably you repay loans. Credit bureaus calculate the credit rating, while banks run their own scoring when deciding whether to lend.
Learn moreIn Russian: Показатель долговой нагрузки (ПДН)·PDN (pokazatel dolgovoy nagruzki)
The share of your income that goes to payments on all loans and borrowings. For example, if you pay 30,000 ₽ a month with an income of 100,000 ₽, your PDN is 30%.
Learn moreIn Russian: Коллекторы·Kollektory
Companies that help banks and microfinance organisations recover overdue debts, or buy such debts. They may call and write to the debtor, but the law strictly limits how often and in what way.
Learn moreIn Russian: Реструктуризация долга·Restrukturizatsiya dolga
A change to the loan terms with the same bank when payments have become hard to make: the bank extends the term, lowers the payment or grants a deferral. It is not a new loan.
Learn moreIn Russian: Дифференцированный платёж·Differentsirovanny platezh
A way of repaying a loan where the debt is paid off in equal parts and interest is charged on the remaining balance. So the first payment is the largest, and each next one is smaller.
Read the articleIn Russian: Первоначальный взнос·Pervonachalny vznos
The part of the price of a flat, car or other purchase that you pay with your own money. The bank lends the rest. The bigger the down payment, the smaller the debt and the overpayment.
Learn moreIn Russian: Досрочное погашение·Dosrochnoe pogashenie
Repaying a loan, in full or in part, before the dates in the schedule. After a partial early repayment you can shorten the loan term or reduce the monthly payment, and either way you pay less interest.
Read the articleIn Russian: Обременение·Obremenenie
A restriction on the owner's rights recorded in the register: a mortgage, an arrest, a lease, an annuity (rent). With an encumbrance, selling or gifting the property is harder or impossible without a third party's consent.
Learn moreIn Russian: Семейная ипотека·Semeinaya ipoteka
A state-supported mortgage for families with children: the state pays the bank part of the interest. From 1 October 2026 the rate depends on the number of children and the region.
Read the articleIn Russian: Полная стоимость кредита (ПСК)·PSK (polnaya stoimost kredita)
What a loan really costs, as an annual percentage and in roubles: it counts not only the interest rate but also insurance, fees and other mandatory payments.
Read the articleIn Russian: Поручитель·Poruchitel
A person or company that promises the bank to pay your debt if you stop paying. The guarantor receives no money but is liable for the loan together with you.
Learn moreIn Russian: Процентная ставка·Protsentnaya stavka
The price of using borrowed money, as a percentage of the debt per year. For example, at 12% a year, 12,000 ₽ of interest accrues over a year on every 100,000 ₽ of debt.
Learn moreIn Russian: Просрочка платежа·Prosrochka platezha
A loan payment that was not made on time, in full or in part. For a late payment the bank charges a penalty and reports it to credit bureaus, and after a long delay it can demand the whole debt back.
Learn moreIn Russian: Переплата по кредиту·Pereplata po kreditu
How much you pay the bank on top of the amount you borrowed: all the interest over the term plus mandatory fees and insurance. The longer the term and the higher the rate, the bigger the overpayment.
Learn moreIn Russian: Микрозайм (МФО — микрофинансовая организация)·Mikrozaim (MFO)
A small short-term loan from a microfinance organisation (MFO): issued quickly with almost no checks, but at a very high rate — up to 0.8% a day.
Learn moreIn Russian: Закладная·Zakladnaya
A security that confirms the bank's right to the mortgage debt and to the pledged flat. The bank can sell it to another lender — your loan terms do not change because of this.
Learn moreIn Russian: График платежей·Grafik platezhey
A table with the dates and amounts of all loan payments. For each payment it shows how much goes to interest and how much to repaying the debt.
Learn moreIn Russian: Банкротство физического лица·Bankrotstvo fizicheskogo litsa
A procedure after which debts a person cannot pay are written off. In return their property (except protected property) is sold, and restrictions apply for several years.
Read the articleIn Russian: Залог·Zalog
A way to secure a debt: if the borrower doesn't pay, the lender can sell the pledged item — a flat, a car, valuables — and take what it is owed from the proceeds.
Learn moreIn Russian: Оценка недвижимости для банка·Otsenka nedvizhimosti
A report by an independent appraiser on the market value of the flat or house that becomes collateral for a mortgage. The bank uses this value to work out how much it can lend.
Learn moreIn Russian: Рефинансирование·Refinansirovanie
A new loan used to pay off an old one, usually from another bank and at a lower rate. It can lower your payment or overpayment, or combine several loans into one.
Read the articleIn Russian: Блокировка счёта по 115-ФЗ·Blokirovka scheta po 115-FZ
Restrictions on an account or card that a bank imposes if it considers transactions suspicious under the anti-money laundering law (115-FZ). You can have them lifted by explaining the transactions with documents.
Read the articleIn Russian: Вклад (депозит)·Vklad (depozit)
Money you place with a bank for a set period at interest. The bank uses it and pays you income: interest at a rate agreed in advance.
Learn moreIn Russian: Банковские реквизиты·Bankovskie rekvizity
The set of data a bank uses to transfer money to a specific account: the recipient's name, account number, bank, BIK and correspondent account, sometimes INN and KPP.
Read the articleIn Russian: БИК (банковский идентификационный код)·BIK (bankovsky identifikatsionny kod)
Bank identification code: 9 digits that the payment system uses to find the right bank. Without the BIK you cannot send a bank transfer by account details.
Read the articleIn Russian: Кешбэк·Keshbek
A part of the money you spent that a bank or shop returns to you after a purchase — in rubles to your account or as points. Usually 1–5%, more for some categories.
Learn moreIn Russian: Сложный процент·Slozhny protsent
A way of charging interest where interest is added to the balance and next time is calculated on the new amount. This makes money grow faster than with simple interest.
Learn moreIn Russian: Корреспондентский счёт (к/с, корсчёт)·Korrespondentsky schet (korschet, k/s)
The bank's own account at the Bank of Russia, through which transfers between banks pass. It is the 20-digit number in a bank's details that starts with 301.
Learn moreIn Russian: Кредитная карта·Kreditnaya karta
A bank card that lets you pay with the bank's money up to a credit limit. If you repay within the grace period, no interest is charged; otherwise the rate is usually higher than on an ordinary loan.
Learn moreIn Russian: Дебетовая карта·Debetovaya karta
A bank card you use to spend only your own money from your account. Unlike a credit card, it does not let you borrow from the bank (apart from a rare technical overdraft).
Learn moreIn Russian: Страхование вкладов (АСВ — Агентство по страхованию вкладов)·Strakhovanie vkladov (ASV)
A state guarantee: if a bank loses its licence, the Deposit Insurance Agency (ASV) pays the depositor back up to 1.4 million ₽ per bank, including interest.
Read the articleIn Russian: Эффективная ставка·Effektivnaya stavka
The real annual yield of a deposit, taking interest capitalization into account. For example, 15% per year with monthly capitalization gives about 16.08% over a year.
Learn moreIn Russian: Система быстрых платежей (СБП)·SBP (Sistema bystrykh platezhey)
A Bank of Russia service for instant transfers between different banks by phone number and for paying in shops by QR code. Money arrives within seconds, at any time of day.
Read the articleIn Russian: Облигации федерального займа (ОФЗ)·OFZ (obligatsii federalnogo zayma)
Debt securities issued by the Russian Ministry of Finance: you lend money to the state, it pays you interest (a coupon) and returns the face value at maturity, usually 1,000 ₽ per bond.
Learn moreIn Russian: Индивидуальный инвестиционный счёт (ИИС)·Individualny investitsionny schet (IIS)
A brokerage account for individuals with tax benefits: you can get back personal income tax on your contributions and pay no tax on income. In return, you must keep the money in the account for several years.
Learn moreIn Russian: Инфляция·Inflyatsiya
A general rise in prices of goods and services. Because of inflation, the same amount of money buys less over time. It is measured in percent per year.
Read the articleIn Russian: Капитализация процентов·Kapitalizatsiya protsentov
When interest earned on a deposit is added to the deposit amount, so next time interest is calculated on a larger sum. This makes your income grow faster.
Read the articleIn Russian: Денежный перевод за границу·Denezhny perevod za granitsu
Sending money to a person or an account in another country: from your account to a foreign bank, through a money transfer system, or by phone number to some countries.
Learn moreIn Russian: Ключевая ставка·Klyuchevaya stavka
The main interest rate of the Bank of Russia: the rate at which it lends to banks and takes their spare money. It drives deposit and loan rates, tax on interest and late-payment penalties.
Read the articleIn Russian: Карта «Мир»·Karta Mir
Russia's national payment card. It works throughout Russia regardless of international card systems; pensions, benefits and other payments from the state budget must be paid to it.
Learn moreIn Russian: Официальный курс ЦБ·Ofitsialny kurs TsB
The rate of a foreign currency to the rouble that the Bank of Russia sets every working day. It is used for taxes, accounting and payments "in roubles at the rate", but you usually cannot buy currency at it.
Read the articleIn Russian: Накопительный счёт·Nakopitelny schet
A bank account that earns interest, but you can withdraw or top up money at any time without losing income. The rate is usually lower than on a deposit, and the bank can change it.
Learn moreIn Russian: Расчётный счёт (р/с)·Raschetny schet (r/s)
A bank account used to receive and send money. In Russia an account number has 20 digits; companies and sole proprietors need it for business, individuals for salary and transfers.
Learn moreIn Russian: Декларация 3-НДФЛ·Deklaratsiya 3-NDFL
A tax return in which a person reports the year's income to the tax office (ФНС) and calculates personal income tax (НДФЛ) themselves. It is filed to pay tax (for example on rent) or to get it back through a deduction.
Read the articleIn Russian: Базовая величина·Bazovaya velichina
A notional unit in Belarus used to calculate fines, fees, benefits and tax deductions. From 1 January 2026 the base value is 45 Br; the government reviews it.
Learn moreIn Russian: Кадастровая стоимость·Kadastrovaya stoimost
The value of a flat, house or land determined by the state in a mass valuation. Property tax, land tax and sometimes tax on a sale are calculated from it.
Learn moreIn Russian: Соглашение об избежании двойного налогообложения (СИДН)·Soglashenie ob izbezhanii dvoynogo nalogooblozheniya (SIDN)
An agreement between two countries on where a person or company pays tax on income, so that tax is not paid twice. Tax paid in one country is usually credited in the other.
Learn moreIn Russian: Земельный налог·Zemelny nalog
An annual local tax on a land plot that you own or hold in perpetual use. The tax service (ФНС) calculates it from the cadastral value and sends you a notification.
Learn moreIn Russian: МРП (месячный расчётный показатель)·MRP (mesyachny raschetny pokazatel)
A notional unit in Kazakhstan used to set fines, benefits, tax deductions and state fees. In 2026, 1 MRP = 4,325 ₸; it is approved every year by the budget law.
Learn moreIn Russian: ОКТМО (общероссийский классификатор территорий муниципальных образований)·OKTMO (obshcherossiyskiy klassifikator territoriy munitsipalnykh obrazovaniy)
A municipality code of 8 or 11 digits. It shows which city's or district's budget the tax goes to; it is entered in payment slips, tax returns and notifications.
Learn moreIn Russian: НДФЛ (налог на доходы физических лиц)·NDFL (nalog na dokhody fizicheskikh lits)
Tax on the income of individuals: it is paid on salary, rent, the sale of property and other income. For residents the basic rate is 13%, and higher on annual income above 2.4 million ₽.
Read the articleIn Russian: Прогрессивная шкала НДФЛ·Progressivnaya shkala NDFL
A system where the tax rate rises with income. In Russia since 2025, NDFL on salary is 13%, 15%, 18%, 20% and 22%, and the higher rate applies only to the part of income above a threshold.
Read the articleIn Russian: Имущественный налоговый вычет·Imushchestvenny nalogovy vychet
A tax deduction on buying a home (up to 2 million ₽ of costs), on mortgage interest (up to 3 million ₽) and on selling property. It lets you get back NDFL you paid, or avoid tax on a sale.
Read the articleIn Russian: Налог на имущество физических лиц·Nalog na imushchestvo fizicheskikh lits
An annual local tax on flats, houses, rooms, garages and other buildings. The tax office («ФНС») calculates it from the cadastral value and sends a notice; it must be paid by 1 December.
Learn moreIn Russian: Самозанятость (НПД, налог на профессиональный доход)·Samozanyatost (NPD, nalog na professionalny dokhod)
A tax regime for people who work for themselves with no employer and no hired staff. The tax is 4% on income from individuals and 6% from companies and sole traders, with income up to 2.4 million ₽ a year.
Read the articleIn Russian: УСН (упрощённая система налогообложения)·USN (uproshchennaya sistema nalogooblozheniya)
A tax regime for small business — sole traders (IP) and small companies. Instead of several taxes they pay one: 6% of income or 15% of the difference between income and expenses.
Learn moreIn Russian: Единый налоговый счёт (ЕНС)·Edinyy nalogovy schet (ENS)
A shared «wallet» of a person or company at the tax office: all money arrives as one payment, and the tax service (ФНС) itself distributes it among taxes. A plus on the account is an overpayment, a minus is a debt.
Learn moreIn Russian: Социальный вычет·Sotsialny vychet
A tax deduction for spending on treatment, medicines, education, sport, life insurance and pension contributions. It lets you get back 13% of that spending, usually up to 19,500 ₽ a year.
Learn moreIn Russian: Индивидуальный предприниматель (ИП)·Individualny predprinimatel (IP)
A person registered with the tax office to run a business without creating a company. A sole trader can hire workers, chooses a tax regime and is liable for business debts with all their property.
Learn moreIn Russian: Стандартный налоговый вычет на детей·Standartny nalogovy vychet na detey
A monthly amount by which your salary is reduced before NDFL is calculated if you have children. The employer applies it on request, while income since the start of the year is not more than 450,000 ₽.
Learn moreIn Russian: Налоговый агент·Nalogovy agent
A person who must calculate tax on behalf of someone else, withhold it from a payment and transfer it to the budget. Most often this is an employer who withholds NDFL from salary.
Learn moreIn Russian: Недоимка·Nedoimka
Tax that was not paid on time. Late-payment interest is charged on the arrears every day, and then the tax office may recover the debt by force — from your account, through a court or bailiffs.
Learn moreIn Russian: Налоговая база·Nalogovaya baza
The amount tax is calculated on: income after deductions, the value of property, a sale price. Tax = tax base × rate.
Learn moreIn Russian: Налоговый вычет·Nalogovy vychet
An amount by which your income is reduced before personal income tax (НДФЛ) is calculated. A deduction lets you get back part of the tax you paid, for example for treatment, education or buying a flat.
Read the articleIn Russian: Налоговое уведомление·Nalogovoe uvedomlenie
A document in which the tax service (ФНС) tells you how much tax on a flat, land, a car or deposit interest you must pay and by what date. It arrives in your personal account, on Gosuslugi, or by post.
Learn moreIn Russian: Налог на проценты по вкладам·Nalog na protsenty po vkladam
Personal income tax (НДФЛ) on interest from deposits and savings accounts. The amount of 1 million ₽ × the highest key rate of the year (160,000 ₽ for 2026) is tax-free; the rest is taxed at 13%.
Read the articleIn Russian: Налоговый период·Nalogovy period
The period for which tax is calculated. For personal income tax (НДФЛ), property tax and vehicle tax it is the calendar year, for VAT a quarter, for the self-employed tax a month.
Learn moreIn Russian: КПП (код причины постановки на учёт)·KPP (kod prichiny postanovki na uchet)
The tax registration reason code — 9 digits that an organisation has together with its TIN. They show which tax office and for what reason it is registered. A sole trader (IP) has no KPP.
Learn moreIn Russian: Налоговый резидент·Nalogovy rezident
A person who has spent at least 183 days in the country within 12 consecutive months. The status, not citizenship, decides the personal income tax (НДФЛ) rate: usually 13% for residents and 30% for non-residents.
Read the articleIn Russian: ИНН (идентификационный номер налогоплательщика)·INN (identifikatsionny nomer nalogoplatelshchika)
A permanent number under which a person or organisation is registered with the tax office. For an individual or sole trader (IP) it has 12 digits, for an organisation 10.
Read the articleIn Russian: Личный кабинет налогоплательщика·Lichny kabinet nalogoplatelshchika
A free online service of the tax office (ФНС) where you can see your taxes, property and income. In it you can pay tax, file a 3-NDFL return, claim a deduction and write to the tax office.
Learn moreIn Russian: НДС (налог на добавленную стоимость)·NDS (nalog na dobavlennuyu stoimost)
Value added tax: it is included in the price of goods and services, and sellers pay it to the budget. In Russia from 2026 the basic rate is 22%, and 10% for food, children's goods and medicines.
Read the articleIn Russian: Транспортный налог·Transportny nalog
An annual tax on cars, motorcycles, boats and other vehicles registered to the owner. It depends on engine power and the regional rate, and is paid by 1 December on a notice.
Learn moreIn Russian: Алименты·Alimenty
Money that by law one family member pays for the maintenance of another, most often a parent for a child under 18. It is a share of income or a fixed amount.
Read the articleIn Russian: Средний заработок·Sredny zarabotok
Your pay per day or month on average over a past period. Holiday pay, unused leave compensation, sick pay, maternity pay, business trip pay and severance pay are calculated from it.
Read the articleIn Russian: Оклад·Oklad
The fixed monthly amount of pay for a position, without bonuses, supplements or extra pay. It is stated in the employment contract before tax is deducted.
Learn moreIn Russian: Премия·Premiya
An extra payment on top of the basic salary for work results: for a month, quarter, year or a specific project. Income tax is withheld and insurance contributions are paid on it, as on salary.
Learn moreIn Russian: Пособие по уходу за ребёнком до 1,5 лет·Posobie po ukhodu za rebenkom do 1,5 let
A monthly payment to a mother, father or other relative who looks after a child under one and a half. For working people it is 40% of average earnings for the last two years.
Learn moreIn Russian: Договор ГПХ (гражданско-правового характера)·Dogovor GPKh (grazhdansko-pravovogo kharaktera)
A contract for a specific job or service rather than a position: a work contract or a service agreement. The contractor does not follow workplace rules, gets no paid leave and is paid for the result.
Read the articleIn Russian: Компенсация за неиспользованный отпуск·Kompensatsiya za neispolzovanny otpusk
Money the employer pays when you leave for annual leave days you earned but did not take. Calculated as average daily earnings × number of days.
Read the articleIn Russian: Отгул·Otgul
A day free from work agreed with the employer: for working on a weekend, for overtime, for donating blood or unpaid. The Labour Code does not use this word, but the option itself exists.
Learn moreIn Russian: Трудовой договор·Trudovoy dogovor
A written agreement between employee and employer on the position, pay, schedule and other working conditions. It gives you rights under the Labour Code: leave, sick pay and protection from dismissal.
Read the articleIn Russian: Серая зарплата·Seraya zarplata
A salary paid partly or fully off the books, without income tax or insurance contributions. For the employee it means a lower pension, sick pay and holiday pay and problems getting a loan.
Learn moreIn Russian: Отпускные·Otpusknye
Money the employer pays for the days of annual paid leave instead of salary. It is calculated from average earnings over the last 12 months.
Read the articleIn Russian: Страховые взносы·Strakhovye vznosy
Mandatory payments the employer makes on top of an employee’s salary: for pensions, healthcare and benefits. Usually 30% up to the cap and 15.1% above it; not deducted from the salary.
Read the articleIn Russian: Страховой стаж·Strakhovoy stazh
The time for which insurance contributions were paid for a person to the Social Fund, plus some periods without work (army service, childcare). Your pension and sick pay depend on it.
Read the articleIn Russian: Декретные (пособие по беременности и родам, БиР)·Dekretnye (posobie po beremennosti i rodam)
A benefit for maternity leave: usually 140 days, 100% of average earnings over the 2 previous years. Paid by the Social Fund in one lump sum and not taxed.
Read the articleIn Russian: МРОТ (минимальный размер оплаты труда)·MROT (minimalny razmer oplaty truda)
The lowest monthly salary an employer must pay for a full month of working time. In 2026 the minimum wage (МРОТ, MROT) is 27,093 ₽ before personal income tax.
Read the articleIn Russian: Отработка при увольнении·Otrabotka pri uvolnenii
The time between your resignation application and your last working day. Usually two weeks: the employer has time to find a replacement, and you can change your mind and withdraw the application.
Learn moreIn Russian: Производственный календарь·Proizvodstvenny kalendar
A calendar of working days, weekends, public holidays and shortened pre-holiday days for the year. It is used to calculate standard working hours, shift pay, leave and deadlines in working days.
Learn moreIn Russian: Сверхурочная работа·Sverkhurochnaya rabota
Work at the employer’s request beyond your normal working day or shift. It is paid at a higher rate: the first 2 hours at least 1.5 times, after that at least double.
Learn moreIn Russian: Расчётный листок·Raschetny listok
A document the employer gives you when paying your salary: how much was accrued, what was withheld (income tax, child support, advance) and how much was paid out.
Learn moreIn Russian: Испытательный срок·Ispytatelny srok
A period at the start of work when the employer checks whether the employee is suitable. Usually up to 3 months; during it the employee has all the rights under the employment contract.
Learn moreIn Russian: Районный коэффициент и северная надбавка·Raionny koeffitsient i severnaya nadbavka
Extra pay for working in regions with a harsh climate: the coefficient multiplies your pay (for example, by 1.5), and the northern supplement grows with the time you have worked in those regions.
Learn moreIn Russian: Увольнение по собственному желанию·Uvolnenie po sobstvennomu zhelaniyu
Termination of an employment contract at the employee’s initiative. Usually you must give the employer 2 weeks’ written notice; on the last day you get your final pay and employment records.
Learn moreIn Russian: Выходное пособие·Vykhodnoe posobie
Money the employer pays when an employee is dismissed through no fault of their own, for example in a staff reduction or when the company is wound up. Usually one average monthly salary.
Learn moreIn Russian: Больничный (пособие по нетрудоспособности)·Bolnichny (posobie po netrudosposobnosti)
A benefit for the days when you cannot work because of illness, injury or caring for a sick child. It depends on your average earnings over 2 years and your insurance record.
Read the articleIn Russian: Социальный фонд России (СФР)·Sotsialny fond Rossii (SFR)
The state fund that grants and pays pensions, sick pay, maternity pay, child benefits and maternity capital. Created in 2023 by merging the Pension Fund and the Social Insurance Fund (ФСС).
Learn moreIn Russian: Норма рабочего времени·Norma rabochego vremeni
How many hours an employee must work in a week, month or year. Usually 40 hours a week; the annual norm is calculated from the production calendar.
Learn moreIn Russian: Зарплата «на руки» и «до вычета налогов»·Zarplata «na ruki» i «do vycheta nalogov»
“Before tax” (gross) is the salary your employer calculates and writes in the contract. “Take-home” (net) is what reaches your card after personal income tax (НДФЛ), usually 13% less.
Read the articleIn Russian: Трудовой стаж·Trudovoy stazh
The total time a person has worked under employment contracts and in other kinds of activity. Today the insurance record is used for pensions and sick pay instead.
Learn moreIn Russian: Пособие по безработице·Posobie po bezrabotitse
A monthly payment to a person who has lost their job and registered at an employment centre. It is paid while the person looks for a new job, usually for no longer than six months.
Learn moreIn Russian: Трудовая книжка·Trudovaya knizhka
A document recording all of a person’s jobs, positions, transfers and dismissals. In Russia it is now kept electronically; the paper book was kept for those who chose it.
Learn moreIn Russian: Многодетная семья·Mnogodetnaya semya
A family raising three or more children. This status gives tax and housing benefits, a mortgage payment and other support measures.
Learn moreIn Russian: Фиксированная выплата к пенсии·Fiksirovannaya vyplata k pensii
A sum, the same for everyone, that is added to the insurance pension on top of the amount for points. In 2026 it is 9,584.69 ₽ a month.
Learn moreIn Russian: Накопительная пенсия·Nakopitelnaya pensiya
A pension paid from money that accumulated in your personal account with the SFR or a private pension fund (НПФ, NPF) and was invested. Mostly held by people born in 1967 or later.
Learn moreIn Russian: Индексация·Indeksatsiya
A regular increase of pensions, benefits or salaries so that inflation does not «eat them up». Usually by a percentage set by law or by the government.
Learn moreIn Russian: Страховая пенсия·Strakhovaya pensiya
A pension paid by the Social Fund from employers' insurance contributions. It can be for old age, disability or loss of a breadwinner; its size depends on pension points.
Learn moreIn Russian: Материнский капитал (маткапитал)·Materinsky kapital (matkapital)
State aid to families on the birth or adoption of a child. The money is not paid in cash: it can go towards housing, children's education, the mother's pension or a monthly payment.
Read the articleIn Russian: Единовременное пособие при рождении·Edinovremennoe posobie pri rozhdenii
A one-time payment from the Social Fund to one of the parents for each child born. From 1 February 2026 it is 28,450.45 ₽.
Learn moreIn Russian: Пенсионный балл (ИПК)·Pensionny ball (IPK)
A unit in which pension rights are counted. Points are credited for the years in which contributions were paid for you. Pension = points × point value + fixed payment.
Read the articleIn Russian: Предпенсионер·Predpensioner
A person who has 5 years or less to go before the retirement age. Pre-retirees get benefits: protection from dismissal on grounds of age, days off for a medical check-up, tax benefits.
Learn moreIn Russian: Пенсионный возраст·Pensionny vozrast
The age from which the Social Fund (СФР, SFR) grants an old-age insurance pension. In Russia it is 65 for men born in 1963 or later and 60 for women born in 1968 or later.
Read the articleIn Russian: Социальный контракт·Sotsialny kontrakt
An agreement between a low-income family and the social protection authority: the state gives money to start a business, a farm, look for a job or retrain, and the person undertakes to follow a plan and report on it.
Learn moreIn Russian: Социальная пенсия·Socialnaya pensiya
A state pension for those who have no right to an insurance pension because they lack record or points. For old age it is granted 5 years later than the usual retirement age.
Learn moreIn Russian: Прожиточный минимум (ПМ)·Prozhitochny minimum (PM)
The official monthly sum which, by the state's calculation, is enough for the bare necessities. It decides who counts as low-income and who gets benefits. In 2026 it is 18,939 ₽ per person nationwide.
Read the articleIn Russian: Единое пособие·Edinoe posobie
A monthly payment from the Social Fund to families with children under 17 and to pregnant women, if income per person is below the regional subsistence minimum. It is 50, 75 or 100% of the child's subsistence minimum.
Read the articleIn Russian: Кадастровый номер·Kadastrovyi nomer
A unique number of a property in the state register: an apartment, house or land plot. It does not change while the property exists and is needed for transactions, taxes and register extracts.
Learn moreIn Russian: Общедомовые нужды (ОДН)·ODN (obshchedomovye nuzhdy)
Water and electricity used by the whole building: lighting in stairwells, lifts, cleaning, flushing pipes. The costs are split between flats in proportion to their floor area.
Learn moreIn Russian: Норматив потребления·Normativ potrebleniya
The amount of a utility resource (water, heat, electricity) charged per person or per 1 m² per month when there is no meter or no readings were submitted. It is set by the region.
Read the articleIn Russian: Выписка из ЕГРН·Vypiska iz EGRN
A document from the state real estate register: who owns a flat or plot of land, its area and cadastral value, and whether there is a mortgage, an arrest or other restrictions.
Read the articleIn Russian: Общее собрание собственников (ОСС)·OSS (Obshchee sobranie sobstvennikov)
The main governing body of an apartment building: apartment owners vote on the management method, the choice of management company, maintenance fees, major repairs and the use of common property.
Learn moreIn Russian: Плата за отопление·Plata za otoplenie
The charge for heat supplied to the apartment and the building's common areas. It is based on floor area: by the common building meter or by the standard in Gcal per 1 m², multiplied by the tariff.
Learn moreIn Russian: ТСЖ (товарищество собственников жилья)·TSZh (tovarishchestvo sobstvennikov zhilya)
A non-profit association of flat owners that manages the building itself: it hires contractors or a management company, collects payments and reports to the residents.
Learn moreIn Russian: ГВС и ХВС (горячее и холодное водоснабжение)·GVS i KhVS (goryachee i kholodnoe vodosnabzhenie)
ГВС is hot water supply, ХВС is cold water supply. These are the lines for hot and cold water on your bill, charged by meter readings or by the standard rate per resident.
Learn moreIn Russian: Субсидия на ЖКУ·Subsidiya na ZhKU
A partial refund of housing and utility payments from the state if the family's housing costs, by regional standards, exceed the allowed share of income — in Russia, a maximum of 22%.
Read the articleIn Russian: ЖКУ (жилищно-коммунальные услуги)·ZhKU (zhilishchno-kommunalnye uslugi)
Everything you pay for on the bill for your flat or house: building maintenance, major repairs and utilities — water, electricity, gas, heating and waste collection.
Learn moreIn Russian: Повышающий коэффициент·Povyshayushchii koeffitsient
A multiplier applied to the consumption standard for those who could install a meter but have not. Because of it, paying without a meter costs 1.5–3 times more than the ordinary standard charge.
Learn moreIn Russian: Пени за ЖКУ·Peni za ZhKU
A penalty for paying for housing and utilities late. It is charged from the 31st day after the due date: 1/300 of the rate per day up to day 90, and 1/130 from day 91.
Read the articleIn Russian: Взнос на капремонт·Vznos na kapremont
A monthly payment by a flat owner that builds up money for major repairs of the building: roof, facade, lifts, utility networks. It is calculated as the regional rate × the floor area of the flat.
Read the articleIn Russian: Управляющая компания (УК)·Upravlyayushchaya kompaniya (UK)
A company that maintains an apartment building under a contract with the owners: it cleans, repairs common property, deals with emergencies and usually issues the housing and utility bills.
Read the articleIn Russian: Показания счётчиков·Pokazaniya schetchikov
The figures on a water, electricity, gas or heat meter on a certain date. They are submitted once a month so that you pay for actual use rather than by average or by the standard.
Learn moreIn Russian: Поверка счётчика·Poverka schetchika
A check by an accredited organisation that a water, heat or gas meter measures accurately. After the verification period expires, readings are not accepted, and you are charged by average use, then by the standard.
Read the articleIn Russian: Лицевой счёт·Litsevoi schet
The account number of an apartment or house with the management company or utility supplier. Charges, payments and debts are recorded under it; you give it when paying and submitting meter readings.
Learn moreIn Russian: Перерасчёт·Pereraschet
A change to housing and utility charges already billed: if you were away, a service was poorly provided or the bill was calculated wrongly. It is usually done at your request.
Learn moreIn Russian: Водоотведение·Vodootvedenie
The charge for draining used water into the sewer. Its volume is usually equal to the sum of cold and hot water used in the month.
Learn moreIn Russian: Долевая собственность·Dolevaya sobstvennost
When a flat or house belongs to several people and each has their own share, such as 1/2 or 1/3. A share is part of the whole home, not a specific room.
Learn moreIn Russian: Двухтарифный счётчик·Dvukhtarifny schetchik
An electricity meter that records daytime and night-time consumption separately. Electricity is cheaper at night and slightly more expensive during the day than at the standard single rate.
Learn moreIn Russian: Единый платёжный документ (ЕПД)·EPD (Edinyi platezhnyi dokument)
The monthly bill for housing and utility services. It lists charges for water, heating, building maintenance and other services, plus any debt, penalties and payment details.
Read the articleIn Russian: Тариф ЖКХ·Tarif ZhKKh
The price of one unit of a utility resource: 1 m³ of water, 1 kWh of electricity, 1 Gcal of heat. Household tariffs are set by the state, not by the management company.
Learn moreIn Russian: Вывоз мусора (ТКО)·Vyvoz musora (TKO)
A utility service for collecting and disposing of household waste. It is provided by a regional operator, and the fee is calculated by the number of residents or by the floor area of the flat.
Learn moreIn Russian: Защита прав потребителей·Zashchita prav potrebiteley
The rules that protect a person buying goods and services for themselves: the right to goods of proper quality, returns and exchanges, warranty repair, and a penalty and fine from the seller for violations.
Read the articleIn Russian: Судебные приставы (ФССП)·Sudebnye pristavy (FSSP)
The state service that enforces court decisions by force: it writes off money from accounts, withholds part of wages, seizes the debtor's property and can ban them from leaving the country.
Read the articleIn Russian: Судебный приказ·Sudebny prikaz
A simplified court decision to recover an undisputed debt: the judge issues it on the documents, without a hearing and without summoning the parties. The debtor can cancel the order by filing an objection within 10 days.
Learn moreIn Russian: Задаток и аванс·Zadatok i avans
Money paid before the main deal. An advance is simply part of the payment and is returned if the deal falls through. A deposit (zadatok) also penalizes the side that breaks the deal.
Read the articleIn Russian: Электронная подпись·Elektronnaya podpis
A way to sign a document electronically so that it is clear who signed it and that the text was not changed after signing. It can be simple, enhanced unqualified or qualified.
Learn moreIn Russian: Акт приёма-передачи·Akt priema-peredachi
A document where the parties to a contract record that one side handed over and the other accepted a thing: a flat, a car, goods or finished work, in what condition, with which keys and meter readings.
Learn moreIn Russian: Проценты по статье 395 ГК·Procenty po state 395 GK
A charge for late repayment or payment of money: the debtor pays interest at the Central Bank key rate for each day until the debt is repaid. It is collected if the contract does not set a different penalty.
Learn moreIn Russian: Расписка·Raspiska
A written confirmation that a person has received money or a thing. It is most often used for a loan between individuals: the receipt proves the debt, the amount and the repayment date.
Read the articleIn Russian: Нотариальное заверение·Notarialnoe zavereniye
A notary confirms that a document, signature or copy is genuine and drawn up lawfully. Notarial form is mandatory for some deals, such as selling a share in a flat, and gives a document extra legal weight.
Learn moreIn Russian: ОГРН и ОГРНИП·OGRN i OGRNIP
A unique number that the tax office assigns when a company (OGRN, 13 digits) or a sole trader (OGRNIP, 15 digits) is registered. You can use it to find the seller in the state register.
Learn moreIn Russian: Неустойка·Neustoyka
Money a debtor pays for a delay or another breach of contract. The amount is set by the contract or the law: a percentage per day (penalty interest, пеня) or a fixed sum (fine, штраф).
Read the articleIn Russian: Доверенность·Doverennost
A written document in which one person allows another to act on their behalf: collect money, sign papers, or represent them in court or at a government office.
Read the articleIn Russian: Претензия·Pretenziya
A written demand to a seller, contractor or debtor to fulfil an obligation: refund the money, replace the goods, pay the debt. It is usually sent before going to court, and sometimes the court will not accept a lawsuit without it.
Read the articleIn Russian: Договор найма (аренды) жилья·Dogovor nayma (arendy) zhilya
A written agreement under which an owner lets you rent a flat or room for a fee. It sets the price, the term, who pays utilities and how either side can end the contract.
Read the articleIn Russian: Возврат товара·Vozvrat tovara
A buyer's right to return a purchase and get the money back. Defective goods can be returned within the warranty period; good-quality goods usually within 14 days, and goods bought online within 7 days.
Read the articleIn Russian: Роспотребнадзор·Rospotrebnadzor
A Russian state service that monitors buyers' rights, sanitary standards and the quality of goods. You complain to it about shops, cafés, carriers and other companies.
Learn moreIn Russian: Договор купли-продажи (ДКП)·Dogovor kupli-prodazhi (DKP)
An agreement under which the seller transfers a thing into the buyer's ownership and the buyer pays for it. It is how you buy a flat, a car or any other property.
Learn moreIn Russian: Кассовый чек·Kassovy chek
A document the seller must give you when you pay: paper or electronic. It proves the purchase and is needed for returns, warranty repairs and tax deductions.
Learn moreIn Russian: Госпошлина·Gosposhlina
A payment to the state for a legally significant action: filing a lawsuit, issuing a passport, registering a marriage, property rights or a car. The amounts are set by the Tax Code.
Learn moreIn Russian: Исковое заявление·Iskovoe zayavlenie
A written application to a court making a demand on the other side: return money, pay a penalty, recognize a right. An ordinary court case starts with it.
Learn moreIn Russian: Срок исковой давности·Srok iskovoy davnosti
The time within which you can go to court to enforce an obligation. The general period is 3 years; if it has expired and the defendant says so, the court will dismiss the claim.
Read the articleIn Russian: Исполнительный лист·Ispolnitelny list
A document a court issues once its decision has come into force. Bailiffs or the debtor's bank use it to collect money by force if the debtor does not pay voluntarily.
Learn moreFor anyone who comes across unfamiliar words in a contract, a payslip, a bill or a letter from the tax office. There is a separate section for those who have moved to Russia: work patent, temporary residence permit (RVP), residence permit (VNZh), pension insurance number (SNILS), migration registration.
In documents, at the bank and on Gosuslugi (the state services portal) you will see the Russian name. That is why we write it next to the translation, in Latin letters and with a hint on how it sounds.
Rates, amounts and deadlines are checked together with the site's calculators. Current values for the year are collected in the key figures reference.
The glossary explains concepts in plain words and is for reference only. For a dispute you need the text of the law or contract — terms include links to official sources.
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