Concept
After 2022, relocation from Russia became a mass phenomenon, and the choice of destination came down to practical questions: where to open a bank account, how to obtain a residence permit, and what happens to your taxes. Four destinations are considered most often — Armenia, Kazakhstan, Georgia, and the UAE. Each has its own strengths and its own pitfalls.
Russian tax context
Russian tax residency is lost once a person has spent fewer than 183 days in Russia during a calendar year; a non-resident pays Russian personal income tax only on Russian-source income. From 2025 the main PIT scale became progressive — five bands from 13% to 22% depending on the level of income. A separate carve-out applies to remote workers: under Federal Law No. 389-FZ, payments to remote staff of Russian companies (from 2024, and fees under civil-law contracts from 2025) count as Russian-source income and are taxed on the same 13–22% scale regardless of residency, with the elevated 30% non-resident rate not applying to them. In parallel, Decree No. 585 of 8 August 2023 suspended the key provisions of double-tax treaties with 38 'unfriendly' countries; the foreign-tax-credit mechanism and the exchange of information are formally preserved.
Armenia
Armenia is an EAEU member: entry on an internal passport, straightforward account opening and residence permits, and accommodating banks. Personal income tax is a flat 20% for residents and non-residents alike; for micro-business with turnover up to roughly AMD 24 million (about USD 60,000) the rate is zero, while the simplified turnover tax sits in the 1.5–5% range. A person becomes a tax resident after 183 days of presence over any 12-month period, or by moving their centre of vital interests to the country. The double-tax treaty with Russia remains fully in force, which keeps the elimination of double taxation simple.
Kazakhstan
Kazakhstan is also part of the EAEU, so obtaining an IIN, bank cards, and a residence permit is well-established. From 1 January 2026 a new Tax Code came into force: instead of the former flat 10%, it introduces a progressive scale — 10% on annual income up to about 8,500 MCI (on the order of USD 65,000–70,000) and 15% on the amount above that threshold. The double-tax treaty with Russia is in effect, though banks have noticeably tightened compliance checks and request proof of the source of funds.
Georgia
Georgia is attractive for its territorial system: foreign-source income of individuals is, as a rule, not taxed. Individual entrepreneurs can use Small Business Status at a rate of 1% on turnover up to GEL 500,000 (about USD 180,000); above the limit it is 3%, and if the threshold is exceeded two years in a row the status is withdrawn. Tax residency can also be obtained without 183 days — through the High Net Worth Individual programme, if confirmed assets exceed GEL 3 million or annual income in each of the last three years was above GEL 200,000. Citizens of many countries may stay in Georgia for up to 365 days without a visa. The downside is the absence of a double-tax treaty with Russia (there have been no diplomatic relations since 2008) and a more cautious attitude of banks toward new clients from Russia.
UAE
The UAE offers zero personal income tax for individuals and a residence permit through a free-zone company or a property purchase. The key change is the new comprehensive double-tax treaty: it was signed on 17 February 2025, entered into force on 18 July 2025, and applies from 1 January 2026; withholding tax on dividends, interest, and royalties is capped at 10% where a UAE tax residency certificate is held. The treaty replaced the narrow 2011 agreement, which covered only state investment funds, and became available to private business and individuals, including free-zone residents. From 2026 Russia is removing the UAE from the Finance Ministry's blacklist of offshore zones. Corporate tax in the country is 9% on profit above AED 375,000; there is still no personal income tax.
How many days decide residency
In all four countries the basic test is the same — 183 days of presence over 12 months, after which a person becomes a local tax resident and pays tax on worldwide income. Georgia has a workaround through High Net Worth Individual status, and the UAE has Cabinet Decision No. 85: residency there can be arranged in as little as 90 days given housing and a centre of interests in the country. Until the days are accumulated in any one jurisdiction, it is easy to remain a resident of two states at once; such a conflict is resolved by the tie-break rules of the relevant treaty — by permanent home, centre of vital interests, and citizenship.
Treaties and tax credit
Russia has full double-tax treaties with Armenia and Kazakhstan, so tax paid there is usually credited against the Russian tax and vice versa. With the UAE this mechanism only started working from 2026, and with Georgia there is no treaty at all — double taxation is relieved only by the unilateral rules of the national codes. Decree No. 585 additionally suspended some articles of the treaties with 'unfriendly' countries, but it did not affect the foreign-tax credit or the basic residency rules. In practice, dividends, interest, and royalties flowing from Russia to a resident of an 'unfriendly' jurisdiction are now often taxed at source at the full domestic rate.
Automatic exchange and transparency
Armenia, Kazakhstan, Georgia, and the UAE all take part in CRS, so information about the accounts of their tax residents is automatically sent to the owners' countries of tax residence. Russia has effectively dropped out of automatic exchange with most 'unfriendly' countries, but exchange with these four destinations is preserved. Currency control is a separate matter to keep in mind: a Russian citizen who remains a Russian currency resident must notify the Federal Tax Service of opening foreign accounts and file cash-flow reports — regardless of tax status.
Banks and practice
In practice, banks in all four destinations ask for proof of the source of funds, a local tax number, and often a residential address. Armenia and Kazakhstan are the easiest places to open an account — the common EAEU framework helps; for retail needs in Kazakhstan local fintech options are also convenient. Georgian and Emirati banks scrutinise new clients from Russia more closely and may request additional documents on the origin of capital.
Where else people go: a map of destinations
For comparison, here are other destinations we cover, grouped by type of route.
- Digital nomads and remote work: Croatia · Italy · Greece and Cyprus · Estonia (e-Residency) · Asia · Indonesia · Latin America · UAE (remote-work)
- Residence permits and residency — Europe: Monaco · Switzerland · Andorra · Gibraltar · Liechtenstein · Channel Islands · Malta (GRP) · Spain · Turkey
- Residence permits and residency — Gulf and Asia: UAE · Singapore · Singapore (GIP/PR) · Hong Kong
- Residence permits and residency — Americas and islands: USA · Mexico · Costa Rica · Paraguay · Uruguay · Mauritius · Bermuda · Cayman Islands
- Citizenship and residence by investment: Residence by investment (overview) · EU citizenship · Portugal (golden visa) · Greece (golden visa) · Malta (citizenship) · Turkey (citizenship) · CBI (overview) · St Kitts and Nevis · Dominica · Grenada · St Lucia · Antigua · Vanuatu · Egypt and Jordan
The common thread across all four destinations is tightening compliance. Banks ask for proof of the source of funds, tax status, and often a local address. That is why relocation is built in sequence: first a legal basis to stay and a local tax status, then a bank account, and only then the transfer of assets.
FAQ
What banking and compliance problems do Russians face after relocating — and how are they solved?
Banks apply their own de-risking on top of law: source-of-funds evidence, a local tax number and address are requested everywhere, with the strictest screening in Georgia and the UAE and the lightest in EAEU states. The working sequence: legal basis to stay → local tax status → bank account → only then asset transfers; documents are prepared before the money moves.
Can a Russian-connected family still open private banking accounts in Switzerland, Singapore or Dubai?
In law, yes — citizenship alone is not a banking prohibition; in practice, appetite is set bank-by-bank and turns on the quality of the source-of-wealth file, sanctioned-person screening and the residence story.
What is the safest passport and residence combination for a Russian entrepreneur now?
There is no universal safest: the combination is built backwards from banking access, treaty position and sanctions exposure — a second residence that restores banking and treaty normality usually matters more than a second passport.
Russia to UAE vs Russia to Singapore — which relocation path is cleaner tax-wise in 2026?
The UAE path is shorter on personal tax (zero rate; comprehensive treaty applied from 1 January 2026 — verify status at nalog.ru) but thinner on long-term status; the SG path costs more (EP substance; personal top rate — verify at iras.gov.sg) but buys a stronger residence and banking narrative.
Reviewed: 2026-07-20 · Sources: Federal Tax Service of Russia (nalog.ru); official destination-country rules as linked on page.
Cite as: wiki.private.law — "Relocation from Russia: Armenia, Kazakhstan, Georgia, UAE", https://wiki.private.law/en/relocation-from-russia (reviewed 2026-07-20).
This material is for informational purposes only and does not constitute individual advice.