Personal Income Tax Return (form 3-NDFL) for foreigners

Every foreign employee working at Russian enterprises or representative offices of foreign companies must pay personal income tax (PIT) in the Russian Federation. Double taxation treaties between Russian and other states may establish some exceptions and specifics. Now let’s focus on the obligation to submit PIT form 3-NDFL (3-PIT) by foreign citizens. This form is updated every year. Not all foreigners provide this form.

Foreign citizens must submit 3-NDFL in the following cases:

  • if they are tax residents who have received income from sources outside the Russian Federation,
  • if tax residents and non-residents received income from sources in Russia, but the tax agents did not withhold taxes on these incomes.

If a foreign citizen is going to stop working in Russia and leave its territory before the end of the calendar year, he or she must submit a tax return no later than one month before leaving the territory of the country. In this case, the personal income tax must be paid no later than 15 days after submitting this declaration.

Suppose a foreign citizen does not submit a declaration within the prescribed period. In that case, a fine of 5% of the tax amount to be paid (surcharge) may be imposed according to this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of this amount and not less than 1000 rubles.

List of required documents for drawing up a 3-NDFL tax return for foreigners

  • Passport of a foreign individual who received income;
  • Personal Income Tax Return (form 3-NDFL) for an individual receiving income;
  • A table with the days of departure abroad to confirm the status of a resident/non-resident.

Method of filling in and submitting the tax return.

To fill in and submit the declaration, you can contact the accounting company Outsourcing Solutions. The company’s specialists will draft the tax return and prepare all the necessary papers and applications within a day. On this day, the company’s courier will meet you at a place you will choose to sign the declaration and applications and then submit them to the tax authority. You are required to provide scans of documents by email to, and then meet once with the courier at a convenient place for you to pay and sign all documents and applications.

Advantages: saving your time, convenience in the absence of the need to visit the office, and the tax authority, our specialists will do everything for you quickly and with a guarantee!

Making 3-NDFL form with Outsourcing Solutions is a guarantee of quality and success!