New rules for labor migrants will come into force in the Russian Federation on January 1, 2027. According to these rules, foreign workers will be required to make the established advance payment (personal income tax) not only for themselves but also for each minor child or dependent living in Russia.
The amount of the additional payment will be 50 percent of the monthly patent fee for each child. For example, if a migrant's monthly patent fee is 10,000 rubles, they will have to pay an additional 5,000 rubles per month for each child.
This rule also applies to those who have paid for their patent a year in advance. Even if a migrant has made an early payment for the patent based on current rules, they will be required to make the established additional payment for their children starting from January 1, 2027.
Migrants are advised to plan for these changes and adjust their budgets to the new requirements. For further information and clarifications, one can contact the relevant advisory services.
