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Taxpayer's calendar 2025

Income Tax for Non-Residents without a Permanent Establishment

Form 210. Non-residents who are not permanently established. Self-assessment. In general:

To enter , from April 1 to 20, July, October and January except:

  1. Income from the rental of real estate, accrued since 01.01.2024, with annual grouping, from January 1 to 20 of the year following the accrual.

  2. Income from the transfer of real estate: in a period of three months once the period of one month has transpired from the date of conveyance of the property.

  3. Imputed income from urban real estate: the calendar year following the accrual date (December 31 of each year).

Zero rate , from January 1 to 20 of the year following the accrual year.

To be returned , from February 1 of the year following the year of accrual and within 4 years from the end of the declaration and payment period of the withholding. Income from property transfers: 3 months after 1 month since transmission.

Form 211. Withholding tax on the acquisition of real estate from non-residents without a permanent establishment: 1 month from the transfer of the property.

Form 247. Voluntary notification by employees who are going to acquire the status of taxpayers for the Non-Resident Income Tax by moving abroad. The submission deadline will depend on the duration of the trip.