In Russia, starting in 2027, an additional tax will be introduced for immigrants for each dependent.
The Russian Ministry of the Interior has initiated a law that, starting in 2027, will introduce additional taxation for migrant workers for each non-working family member brought to Israel. The head of the department, Vladimir Kolokoltsev, announced this at the Federation Council, noting that the measure is intended to reduce the burden on the social barrier.
The changes involve increasing regular income tax advances for immigrants working on a patent. For each dependent minor child the payment will increase by 50% of the basic advance. If a child is supported by several working family members, the supplement will only apply to one of them.
The law also requires the immigrant to confirm that his official income allows him to support all his dependents, taking into account the regional standard of living. When receiving or renewing a patent, the Ministry of the Interior and the tax authorities will compare data in real time. If low income is found, the patent may be revoked.
After reaching the age of 18, the child loses his dependent status and is required to leave the Russian Federation within 30 days or qualify himself. If a parent's patent is revoked early, the whole family must leave Russia within 15 days.
The State Duma adopted the appropriate amendments to the Tax Law (No. 242-FZ) in the summer of 2026, but the norms will enter into force in 2027.