How inheritance tax works in Russia
Russia does not tax inheritances received from individuals under a standalone inheritance tax regime. The inherited assets themselves are generally exempt from NDFL.
Gifts are different. Gifts from family members and close relatives are exempt, but gifts of real estate, vehicles, shares and similar assets from unrelated individuals can be taxable income.
Succession still needs paperwork. Title transfer, bank release, wills, company shares and foreign heirs can all create delays even when there is no inheritance tax bill.
Tax rates at a glance
- Inheritance tax
- 0%Zero
- Estate tax
- 0%
- Gift tax
- 0% / 13%-22%
- Probate tax
- 0%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesInvestorsProperty ownersExpatsBusiness owners
Watch out for
- Gifts of real estate, vehicles, shares and similar assets from non-close relatives can be taxable and may require a 3-NDFL return.
- Inherited property can still face NDFL if you later sell it before meeting the holding-period exemption.
- If the estate includes Russian bank accounts or company interests, practical transfer steps can take longer than the tax side suggests.
Frequently asked questions
Does Russia have inheritance tax?
No. Russia does not have a standalone inheritance tax or estate tax.
Are gifts taxed in Russia?
Gifts from family members and close relatives are usually exempt, but certain gifts from unrelated individuals can be taxed as income.
Do heirs still need planning in Russia?
Yes. Even without inheritance tax, wills, title transfer, bank procedures and company-share mechanics still matter.