Does the contractor need to pay taxes?

All taxes are included in the contractor’s compensation and must be paid by the contractor independently. However, there is an exception:

If you are an individual receiving payments to a bank account in Russia, we act as your tax agent. This means we will withhold and remit personal income tax (НДФЛ) at the applicable progressive rate.

This rule does not apply to:

• self-employed individuals (registered under the professional income tax regime),
• sole proprietors (individual entrepreneurs).

If you fall into one of these categories, you are responsible for paying your taxes yourself.