By Dubai Tax Resident Editorial Team · Sources checked: October 2026
A move from Russia to Dubai changes your Russian tax position mainly through one test: the number of days you spend in Russia. Russia has no tax deregistration procedure, so a UAE residence visa, an Emirates ID or a new address does not decide Russian tax residency by itself.
Some obligations are also tied to citizenship rather than days. Russian currency law treats Russian citizens as currency residents, so foreign account reporting and currency control rules need separate attention from income tax. This guide sets out what the official texts say and where you should check the current rule.
Key facts
- Tax residency: a person actually present in Russia for at least 183 calendar days within 12 consecutive months is a Russian tax resident
- Resident rates since 2025: a five-step scale of 13%, 15%, 18%, 20% and 22% on main income, with the 13% band up to RUB 2.4 million a year
- Non-resident rates: 30% as a general rule on Russian-source income, with exceptions such as 15% on Russian dividends and deposit interest at the time of checking
- Foreign accounts: currency residents notify the tax service within one month of opening or closing an account; the duty does not apply for a year in which you spent more than 183 days abroad
- Tax treaty: a new Russia and UAE agreement signed on 17 February 2025 entered into force in July 2025 and applies from 1 January 2026
- UAE: residence visa, Emirates ID and, where needed, a Tax Residency Certificate from the Federal Tax Authority
Understand when Russian tax residency ends
Article 207 of the Russian Tax Code defines tax residents as individuals actually present in Russia for at least 183 calendar days within 12 consecutive months. The period is not interrupted by short trips abroad of less than six months for medical treatment or study.
The test is purely factual. There is no application to stop being a tax resident and no formal tax deregistration; your taxpayer number stays the same. What matters is the day count, so keep a day-by-day travel log with border stamps, tickets and boarding passes from the start of the move.
The year of departure needs care. Your final status for a calendar year is generally assessed on the days spent in Russia in that year, so a move in the second half of the year may leave you resident for that whole year. Check the current rule with the Federal Tax Service (FNS) before you rely on a particular departure date.
Know what changes when you become non-resident
Since 1 January 2025 Russian tax residents pay personal income tax on main income on a progressive scale. ConsultantPlus summarises the scale as 13% up to RUB 2.4 million, 15% up to RUB 5 million, 18% up to RUB 20 million, 20% up to RUB 50 million and 22% above that, with each rate applied to the excess. Dividends, securities and property sale income of residents use a separate 13% and 15% scale.
A non-resident pays tax in Russia only on Russian-source income, but at different rates. The general non-resident rate under Article 224 of the Tax Code is 30%. Exceptions apply: Russian dividends and deposit interest were taxed at 15% for non-residents when we checked, and certain employment income, including pay from a Russian organisation for remote work, follows the progressive scale.
These rates may change. A government bill submitted to the State Duma on 30 September 2026 would remove the 15% non-resident rate for dividends and deposit interest, so that 30% would apply. It had not been adopted at the time of checking, so check the current rule before planning distributions.
Continue foreign account reporting where it applies
Under Article 1 of the federal currency control law (173-FZ), individuals who are Russian citizens are currency residents. This status does not depend on days in Russia, so it continues after a move to Dubai.
Article 12 of the same law requires currency residents to notify the tax authority within one month of opening or closing a foreign account, or changing its details, and individuals to file annual reports on cash flows through foreign accounts. Missing reports for a year must be filed by 1 June of the following year.
The same article states that these notification and reporting duties do not apply to individuals who spent more than 183 days in total outside Russia in the calendar year. A separate exemption from the annual report covers accounts in EAEU states or countries in automatic exchange of financial information with Russia where flows or balances stay within RUB 600,000. In the year of the move you may still be inside the obligation, so count the days abroad before assuming the exemption.
Currency control also covers permitted operations and transfers. The Bank of Russia has set temporary limits on transfers abroad and has extended them several times; check the current limits on cbr.ru before moving funds.
Check controlled foreign company notifications
Many people set up a UAE company while still Russian tax residents. Article 25.14 of the Tax Code requires tax residents to notify the tax authority of participation in foreign organisations above the statutory threshold, generally within three months of the participation arising, and controlling persons of a controlled foreign company (CFC) to file a CFC notification. For individuals the CFC notification is due by 30 April of the year after the period in which CFC profit is recognised.
The CFC rules apply to Russian tax residents. If you form a Dubai or free zone company before your residency ends, the notification and possible CFC profit rules can apply for that period. The business setup comparison and our UAE corporate-tax guide cover the UAE side; plan the Russian side and the timing with a tax adviser.
Know the treaty position between Russia and the UAE
Russia and the UAE signed a new agreement on the avoidance of double taxation of income and capital in Abu Dhabi on 17 February 2025. Russia ratified it by Federal Law No. 189-FZ of 7 July 2025. According to the Ministry of Finance as reported by Interfax, it entered into force on 18 July 2025 and applies from 1 January 2026, replacing the narrow 2011 agreement that covered income of state investment funds.
The UAE was not among the states whose treaties Russia suspended by Presidential Decree No. 585 of 8 August 2023. Published reports state that the new treaty caps tax at source on dividends, interest and royalties at 10%. Claiming a treaty rate generally requires proof of UAE residence, such as a Tax Residency Certificate, so check with the paying agent.
Where a person is resident in both countries, the treaty tie-breaker looks at permanent home, then centre of vital interests, habitual abode and nationality. Read the treaty text before relying on it; our overview of UAE double tax treaties explains how tie-breakers work.
Handle registration, pensions and Russian property
Russian consular offices in the UAE offer consular registration for citizens living abroad. It is useful for documents and contact with the consulate, but it does not change your tax status. Registration at a Russian address is a separate migration matter and also does not decide tax residency.
If you receive or will receive a Russian pension, check with the Social Fund of Russia how payment works while you live abroad and what confirmations it requires. Keep your Gosuslugi account and access to the FNS taxpayer account active so you can file reports and receive notices.
Rental income from Russian property stays Russian-source income after you leave. As a non-resident it is generally taxed at the non-resident rate, and the sale of Russian property has its own conditions. Map each source of Russian income before departure and check the current rule for each.
Prepare for banking and compliance checks in the UAE
UAE banks apply their own customer due diligence. Russian passport holders can expect enhanced checks, and banks may ask for more documents, such as proof of source of funds, employment or business records and evidence of UAE residence. Requirements and timelines vary between banks. Our guide to opening a bank account in Dubai covers the general process.
Readers must comply with all applicable sanctions and laws, including those of Russia, the UAE and any other country whose rules apply to them or their banks. Nothing in this article is intended to help anyone avoid sanctions, currency controls or reporting obligations.
Build the Dubai arrival sequence
Select the appropriate UAE residence visa for the main applicant, whether through employment, a company, investment or another route. Then coordinate the medical test, Emirates ID, a long-term lease and banking. Our practical relocation guide explains the dependencies.
If you set up a company, the UAE corporate tax rate is 0% on taxable income up to AED 375,000 and 9% above that, and qualifying free zone businesses that meet all conditions can keep their incentives. Budget for licence renewals, insurance and school costs using current quotations.
Keep evidence and review changes
Save travel records, the lease, visa and Emirates ID copies, Russian account notifications and reports, and a schedule of Russian income. Reassess if you spend longer periods in Russia, take a Russian job or your company structure changes.
The Federal Tax Authority issues a Tax Residency Certificate to individuals who meet its criteria, such as 183 days in the UAE, or 90 days combined with a UAE residence permit and a permanent place of residence or employment/business in the UAE. Our guide to the UAE tax residence tests covers the details. The Dubai Tax Resident guides cover the practical move, while the Russian departure position should be assessed on its own merits by a qualified tax adviser. Our partner arranges UAE company setup and the related residence visa.
Frequently asked questions
Under Article 207 of the Tax Code you are a Russian tax resident if you are actually present in Russia for at least 183 calendar days within 12 consecutive months. There is no formal tax deregistration, so status follows your day count. Keep a travel log and check how the year of departure is treated.
As a general rule non-residents pay 30% on Russian-source income. When we checked in October 2026, Russian dividends and deposit interest were taxed at 15% and some employment income, including remote work for a Russian organisation, followed the progressive scale. A pending bill would move dividends and deposit interest to 30%, so check the current rule.
Russian citizens remain currency residents. Article 12 of the currency control law requires notification of foreign accounts within one month and annual cash-flow reports, but these duties do not apply for a calendar year in which you spent more than 183 days in total outside Russia. Count your days for the year of the move.
If you are a Russian tax resident, Article 25.14 of the Tax Code generally requires a notification of participation in a foreign organisation above the statutory threshold within three months, and controlling persons must file CFC notifications, due for individuals by 30 April of the following year. Plan the timing before you set up the company.
Yes. A new agreement signed on 17 February 2025 entered into force in July 2025 and applies from 1 January 2026, replacing the narrow 2011 agreement. The UAE was not among the states covered by the 2023 suspension decree. Check the treaty text and current status before relying on a specific rate.
Many do, but each bank applies its own due diligence and Russian passport holders can expect enhanced checks and requests for more documents, such as source of funds and proof of UAE residence. Timelines vary, and all applicable sanctions and laws must be complied with.
Rental income from Russian property remains Russian-source income and is generally taxed at the non-resident rate after you lose residency. For pensions, check with the Social Fund of Russia how payment works abroad. Keep access to Gosuslugi and the FNS taxpayer account.
A residence visa in the right category, an Emirates ID, a home lease and a bank account are the basics. The Federal Tax Authority issues a Tax Residency Certificate to individuals who meet its residence criteria, such as 183 days in the UAE in the relevant period.
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About the author: The Dubai Tax Resident Editorial Team researches UAE residency, company setup and international tax rules for people relocating from Europe. Articles are based on official government sources and reviewed regularly.
This guide provides general information, not individual legal, tax or financial advice. Requirements depend on your circumstances and may change.