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.
What the four routes are compared on — the key parameters.
| Who it affects | Individuals with Russian tax residency moving to Armenia, Kazakhstan, Georgia or the UAE |
|---|---|
| Residency rule | Article 207(2) of the Russian Tax Code; status for the period fixed by the calendar year (Article 216) |
| Losing threshold | Fewer than 183 days of presence in Russia over 12 consecutive months |
| Russian PIT | 13–22% on Russian-source income, including pay for remote work (Federal Law No. 389-FZ) |
| Local income tax | Armenia 20%; Kazakhstan 10% and 15% above the threshold; Georgia territorial; UAE 0% |
| Treaty with Russia | Armenia and Kazakhstan in force; Georgia none; UAE ratified by Federal Law No. 189-FZ of 7 July 2025, applied from 1 January 2026 |
| Banking | Easiest in Armenia and Kazakhstan (EAEU framework); Georgia and the UAE screen the Russian connection harder |
| Currency control | Notifications and reports lifted after more than 183 days outside Russia in a calendar year (Part 8 of Article 12 of Law No. 173-FZ) |
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.
Russian domestic law has no centre-of-vital-interests test for individuals; that criterion operates only in treaty tie-breakers, once the new country also treats the person as its own resident and residence in two countries arises.
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 AMD 24 million (about USD 60,000) the rate is zero, but from 1 July 2025 legal, accounting and consulting services and software development are excluded from both the micro regime and the turnover tax. Turnover tax rates were raised from 1 January 2025 and now differ by activity.
| Activity | Turnover tax rate |
|---|---|
| Trade | 10% |
| Manufacturing | 7% |
| Catering | 12% |
| High-tech | 1% |
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. The thresholds of the local regimes — Small Business Status and the High Net Worth Individual programme — are set out below.
| Small Business Status | 1% on turnover up to GEL 500,000 (about USD 180,000) for individual entrepreneurs; 3% above the limit |
|---|---|
| Loss of status | Threshold exceeded two years in a row |
| HNWI: assets | Confirmed assets above GEL 3 million |
| HNWI: income | Above GEL 200,000 in each of the last three years |
| Additional condition | A Georgian residence permit or citizenship, or at least GEL 25,000 of Georgian-source income for the year |
| Visa-free stay | Up to 365 days for citizens of many countries |
Tax residency is therefore reachable without 183 days, but the wealth test alone is not sufficient. 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 1 January 2026 Russia removed the UAE from the Finance Ministry's lists 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 of 2022: the 90-day threshold in Article 4 is open only to UAE and GCC nationals and to holders of a valid UAE residence permit, and additionally requires a permanent place of residence or employment or business 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. Of the four destinations, the FNS list (order of 14 October 2025 No. ED-7-17/883@) names Armenia, Kazakhstan and the UAE; Georgia is not on it, so no automatic exchange of financial information runs between Georgia and Russia.
Currency control
Every Russian citizen remains a currency resident and as a general rule must notify the Federal Tax Service of opening foreign accounts and file cash-flow reports. Part 8 of Article 12 of Law No. 173-FZ lifts both duties for those who have spent more than 183 days outside Russia in a calendar year — the same threshold that ends tax residency.
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 covered separately, grouped by type of route. To read any of them as one half of a pair — what the country of departure does and what the country of arrival demands — see the relocation matrix.
- 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
- Sanctions perimeter: map of the sanctions cluster — where to start on the restrictions a move does not lift by itself.
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.
Q/A
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 in force since 18 July 2025 and applied from 1 January 2026) but thinner on long-term status; the SG path costs more (EP substance; personal top rate — see IRAS — individual income tax rates) but buys a stronger residence and banking narrative.