Tvoy Raschet

Double taxation treaty: what it is

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.

In Russian: Соглашение об избежании двойного налогообложения (СИДН)·Soglashenie ob izbezhanii dvoynogo nalogooblozheniya (SIDN)

Taxes and deductions Checked by the editorial team Checked: September 2026

In Russia, Kazakhstan and Belarus

Russia

Russia has treaties with about 80 countries; the list is on the Ministry of Finance website. Since 2023 some articles of treaties with 38 «unfriendly» countries have been suspended. To credit foreign tax, you need a document proving it was paid.

Kazakhstan

Kazakhstan has a treaty with Russia: tax paid in one country is credited when calculating IPN in the other, if there are supporting documents.

Belarus

Belarus has a double taxation treaty with Russia; in addition, citizens of EAEU countries pay tax on salary at the resident rate.

Sources: Tax Code of the Russian Federation, Part Two («Налоговый кодекс РФ»), ConsultantPlus, Ministry of Finance of Russia («Минфин России»)

This information is for reference only and does not constitute financial, tax or legal advice. Prepared by our editorial team, last checked: September 2026. Found an error? Write to us.

Related terms

Tax residentA 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.Personal income tax (NDFL)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 ₽.Workers from EAEU countriesCitizens 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.3-NDFL tax returnA 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.International money transferSending 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.

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