The amendments adopted by the State Duma of the Russian Federation introduce a unified PIT rate of 30% for 'foreign agents' and also deprive them of benefits and tax deductions.
The State Duma of the Russian Federation adopted amendments to the Tax Code in the third reading, which tighten the tax conditions for 'foreign agents', it was reported on the website of the lower house of parliament on Thursday, November 20. In particular, a unified personal income tax (PIT) rate of 30% is introduced for them.
In addition to the increased PIT rate, individuals with the status of 'foreign agents' lose benefits related to tax exemptions in certain cases and tax deductions.
Legal entities recognized as 'foreign agents' and organizations in which the share of 'foreign agents' exceeds 10% are prohibited from applying reduced rates on corporate income tax and from benefiting from the right to exemption from taxation on income in the form of gratuitously received property or property rights.
"Those who have betrayed our country should not receive tax benefits. They will pay higher taxes to the state budget," said State Duma Speaker Vyacheslav Volodin.
Tightening Legislation Regarding 'Foreign Agents'
In recent years, Russian authorities have significantly tightened legislation regarding 'foreign agents'. In June 2025, Russian President Vladimir Putin signed a law that increases administrative responsibility for 'foreign agents' for non-compliance with the Ministry of Justice's requirements and allows them to be tried in absentia. In September, the State Duma adopted a law that subjects 'foreign agents' to criminal liability after the first fine.
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