Foreign individuals earning income in Russia must obtain a Russian tax identification number (INN) and may be subject to a 13% personal income tax on earnings. When receiving payments through Russian bank accounts, banks automatically deduct tax if the payer has not provided a tax‑exempt certificate. For freelancers paid via Wise or Payoneer, it is advisable to register as a self‑employed individual to benefit from simplified tax reporting. Consulting a tax advisor helps avoid double‑taxation issues with the home country.