Digital nomad taxes: how to pay correctly and avoid double taxation

Not quite. First, Russia taxes income from Russian sources regardless of your residency status - simply at 30% instead of 13%. Second, some countries apply additional tests (housing, family, centre of vital interests). Third, such a situation creates legal uncertainty - it's better to have clear status in one jurisdiction.

No special notification of loss of resident status is required - the status changes automatically when you breach the 183-day threshold. However, if you have income from Russian sources, the payer must know your non-resident status to apply the correct withholding rate.

A Russian employer must withhold 30% NDFL from your salary as soon as you become a non-resident. If this was not done promptly, the employer must recalculate and recover the shortfall. The solution is to amend the employment contract to specify the place of work as a foreign country.

Yes. If 13% was withheld when 30% should have been - or conversely, 30% when a tax treaty rate is lower - you can file a declaration and claim a refund or offset. The deadline for filing is 30 April of the following year. Recovery of overpayment is possible within 3 years.

It is an official document confirming that you are a tax resident of a particular country in a particular year. It is needed to apply reduced rates under tax treaties when payments are made from Russia, as well as to confirm status with banks and when dealing with foreign counterparties.

Yes. The agreement between the Russian Federation and the UAE on the avoidance of double taxation is in force and has not been suspended. It allows you to reduce the rate on dividends to 5–10% and regulate taxation of other types of income. Its application requires a UAE tax residency certificate.

In most cases - no, if you have not exceeded the residency threshold. However, there are exceptions: some countries tax income derived within their territory even from non-residents. For example, if you consulted a client in Spain while present there, this may be classified as income from a Spanish source.

Russian Federation non-residents pay 30% personal income tax on income from the sale of Russian real estate regardless of the holding period. For residents, an exemption applies if the property is held for more than 3–5 years. This is one of the main reasons it makes sense to sell real estate before final departure or to maintain RF resident status in the year of sale.

It depends on your budget and lifestyle. The UAE is preferable if you value a prestigious resident passport, access to international banks, and a high standard of living. Visa acquisition costs start from $1,500/year, with a high cost of living. Georgia is ideal if simplicity, affordability, and rapid registration are priorities. Tax rates are lower and procedures are simpler, but banking infrastructure is weaker.

If you are an RF non-resident and your income comes from foreign sources to foreign accounts, Russia has no grounds to tax it. It is important that the payment does not pass through a Russian bank and is not formally qualified as income from a Russian source.

Yes, if you had income from Russian sources in the reporting year. A tax return in form 3-NDFL must be filed by April 30 of the following year. If the tax was withheld by your employer in full, a return may not be required - but it is advisable to clarify your specific situation.

Formally, yes, this is possible if you meet the criteria of both jurisdictions. However, it is disadvantageous: each country will claim taxation of your worldwide income. A tax treaty will help determine which country has priority through so-called "tiebreaker" rules. The goal is to have residency in exactly one country.