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The President signed the Federal Law On Amendments to Articles 85 and 102 of Part One and Article 2271 of Part Two of the Tax Code of the Russian Federation.
The federal law clarifies the procedure for calculating fixed advance payments of personal income tax.
In particular, if a foreign national employed in the Russian Federation under a work patent has dependent minor children who are temporarily or permanently residing in Russia, the amount of the fixed advance payment of personal income tax will be increased.
The law also allows regional authorities to establish a higher regional coefficient for fixed advance personal income tax payments applicable to foreign nationals employed by private individuals to perform personal, household, or other similar services.
July 26, 2026