OREANDA-NEWS   The State Duma in the third final reading adopted a law on a single rate of personal income tax (personal income tax) for employees of Russian organizations working from abroad, RIA Novosti reports.

The document defines the procedure for taxation of income of freelancers and remote employees. The personal income tax rate for employees earning less than five million rubles a year will be 13 percent, and for those who receive more — 15 percent. For full—time employees, the norm will come into force from 2024, for freelancers - from 2025.

According to the current rules, the organization must independently determine the personal income tax rate depending on the specific situation. However, it is problematic for employers to establish the tax residence of employees, so they decided to simplify the taxation rules, said Deputy Finance Minister Alexei Sazanov.

In April, the State Duma introduced a bill to increase the personal income tax rate for remote workers by 17 percent if they lose the tax presidency (after living abroad for longer than 183 days per year). Later, the document was withdrawn — according to Sazanov, the idea of raising personal income tax was abandoned in order not to increase the outflow of personnel abroad.