The personal income tax for Armenian citizens working in the Russian Federation is 13%. The same tax rate applies to the citizens of Belarus and Kazakhstan no matter whether they are tax residents or not, according to the Russian Ministry of Finance, buhonline.ru reports.
To note, in May 2015 the National Assembly of Armenia amended the Law on Income Tax and the Law on Profit Tax, which allow the Armenian citizens working abroad to pay taxes in Armenia. According to Armenian Deputy Minister of Finance Vakhtang Mirumyan, the amendments will encourage the relevant bodies to register in the country the citizens working abroad and will allow them to pay the income tax in Armenia. The income tax is to be reduced to 13%.