It is important to understand that an individual is considered a non-resident for tax purposes if they are outside of Russia for at least 183 calendar days during 12 consecutive months. The taxpayer's status is not dependent on their citizenship.
The period of stay outside of Russia is calculated up to the date of income payment by summing up all calendar days when the individual was present in Russia during 12 consecutive months. For example, if a person left the country on September 1, 2023, the period confirming residency for income payment purposes would be from October 1, 2022, to September 30, 2023.
The following are included in the calculation of the time spent in Russia: