Magnitsky legislation refers to laws providing for governmental sanctions against foreign individuals who have committed human rights abuses or been involved in significant corruption. They originated with the United States which passed the first Magnitsky legislation in 2012, following the torture and death of Sergei Magnitsky in Russia in 2009. Since then, a number of countries have passed similar legislation such as Canada, the United Kingdom and the European Union.

In 2008, Sergei Magnitsky was a tax accountant who accused Russian tax officials and law enforcement of stealing $230 million (~$328 million in 2024) in tax rebates from Hermitage Capital. He, in turn, was arrested and jailed under the accusation of aiding tax evasion. Allegedly beaten by police, Magnitsky died in Matrosskaya Tishina detention facility in November 2009. In 2012, the United States Congress passed the Magnitsky Act, which imposed sanctions on the officials involved, following extensive lobbying by Magnitsky's former employer Bill Browder.

Following the United States, Magnitsky legislation has been enacted in a number of territories, including the United Kingdom, Estonia, Canada, Lithuania, Latvia, Gibraltar, Jersey, and Kosovo.

The original Magnitsky Act of 2012 was expanded in 2016 into a more general law authorizing the US government to sanction those found to be human rights offenders or those involved in significant corruption, to freeze their assets, and to ban them from entering the US.

In October 2017, Canada passed its own Magnitsky legislation known as the Justice for Victims of Corrupt Foreign Officials Act, which the Parliament of Canada passed through a motion in March 2015. The Act enables targeted measures against foreign nationals who, according to the Governor in Council (GIC), are, among others, "responsible for or complicit in gross violations of human rights; or are public officials or an associate of such an official, who are responsible for or complicit in acts of significant corruption."

The regulations pursuant to the Act prohibit individuals and entities in Canada, as well as Canadians outside Canada, from, among others:

Canada's sanctions under this Act are enforced by the Royal Canadian Mounted Police and the Canada Border Services Agency, who also enforce related legislations such as the United Nations Act and the Special Economic Measures Act.

The Immigration and Refugee Protection Act (IRPA) provides the legislative authority for the Canadian government to deny entries to foreign nationals who are inadmissible to Canada pursuant to sanctions under the Act