🇷🇺 Russia NDFL Income Tax Estimator 2026

5‑tier progressive NDFL (13%–22%) · Unified Social Contributions (30%) · Net pay & Employer cost

⚠️ LEGAL DISCLAIMER — READ BEFORE USE: This tool provides ROUGH ESTIMATIONS ONLY. It is NOT official tax advice, NOT a substitute for ФНС or a certified accountant, and NOT legally binding. Russian taxation involves numerous deductions and regional specifics. Always verify with nalog.gov.ru.
🏛️ Progressive NDFL Reform: From Jan 1, 2025, Russia replaced the flat 13%/15% rate with a 5‑tier progressive scale (13%→22%). Verify on ФНС ↗
💡 How Russian NDFL works: Employee pays NDFL (НДФЛ) withheld by employer. Since 2023, employers pay a Unified Social Contribution of 30% (additional cost). Standard deductions (вычеты) reduce the taxable base before NDFL calculation. Standard deduction ceases once cumulative annual income exceeds ₽450,000. Non-residents pay a flat 30% NDFL regardless of income level.
📑 Reference Parameters (NK RF Art. 210, 2025/2026):
  • 2025+ NDFL BRACKETS ₽2.4M / ₽5M / ₽20M / ₽50M thresholds
  • 2025+ RATES 13% / 15% / 18% / 20% / 22% (residents)
  • 2026 NON-RESIDENT Flat 30% NDFL (no deductions)
  • 2026 STD DED LIMIT ₽450,000 cumulative cap
  • NOTE SME benefit: reduced 15% rate on portion above MROT (₽22,440/mo)

Input Parameters

₽
Example: ₽150,000/month = ₽1,800,000/year
Non-residents pay flat 30% NDFL, no deductions.
Applies to SME employers: 15% on portion above ₽22,440/mo (MROT). ⚠️ Simplified estimate.

Tax Deductions (Вычеты)

₽/mo
How it works Applied monthly until cumulative income ≤ ₽450,000. ₽1,400/mo per child (1st & 2nd) · ₽3,000/mo (3rd+) · ₽12,000/mo (disabled child).
₽/yr
Medical, education, mortgage interest, IIS type A, etc.

Employer Cost Configuration

%
Standard: 30%. Paid BY employer (not from gross).
%
Depends on OKVED risk class. Office: 0.2%. Construction: up to 8.5%.

Estimated Breakdown

Visual breakdown (Gross = 100%)

※ Employer social contributions are additional costs, not part of gross salary.
⚠️ ESTIMATION ONLY. For official filing: nalog.gov.ru ↗