'Vedomosti', citing two sources, reported that the relevant draft law by the Ministry of Finance was supported by the government commission. If it passes the State Duma in the fall, the new rules will come into effect in 2026. Not only individuals will be affected, but also companies where 'foreign agents' own more than 10%.
According to the document, such a rate will apply throughout the year if a citizen was a 'foreign agent' 'even for one day'. Thus, individuals with such status are equated to tax non-residents — those who spent more days abroad than in Russia during the year. Russian tax residents pay personal income tax on a progressive scale from 13% to 22%.
The Ministry of Finance also proposed to exempt citizens from taxes on income from the sale of real estate that has been owned for more than three years, but these benefits do not apply to 'foreign agents'. In addition, individuals with such status will start paying taxes when redeeming shares, bonds, and investment units.
The explanatory note to the draft law states that this measure will increase the revenues of the Russian budget.