9. Russia
In Russia, residents are liable to a flat PIT rate of 13% for all types of income received, with few exceptions. First, the excess interest income is taxed at 35%, then, the tax rate is same for any awards or prizes received, and finally, from 2015, dividends which were taxed in previous years with 9% tax rate, now are 13%. Non-residents pay 30% tax income for all types of income received from Russian sources, except for: dividends from Russian companies (15%), income of highly qualified foreign professionals (13%), incomes of foreign nationals from non-visa countries (13%) and income of refugees for work duties (13%).

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