NDFL rates in 2026
Since 2025, Russia has had a five-tier progressive scale of personal income tax (NDFL) for salaries, bonuses and business income (Article 224 of the Tax Code of the Russian Federation). The thresholds did not change in 2026.
| Annual income | Rate | Tax |
|---|---|---|
| up to 2.4 million ₽ | 13% | 13% of income |
| 2.4–5 million ₽ | 15% | 312,000 ₽ + 15% above 2.4 million |
| 5–20 million ₽ | 18% | 702,000 ₽ + 18% above 5 million |
| 20–50 million ₽ | 20% | 3,402,000 ₽ + 20% above 20 million |
| over 50 million ₽ | 22% | 9,402,000 ₽ + 22% above 50 million |
Example. A salary of 250,000 ₽ a month is 3 million ₽ a year. Tax: 2,400,000 × 13% + 600,000 × 15% = 312,000 + 90,000 = 402,000 ₽. From January to September (income of 2.25 million) 13% is withheld; in October the 2.4 million threshold is crossed, and from then on part of the income is taxed at 15%.
How to calculate take-home pay
If you know your take-home amount, at the 13% rate your gross salary equals the take-home amount divided by 0.87. For example, 87,000 ₽ take-home is 100,000 ₽ before tax.
What the calculator doesn’t include
- Tax deductions: standard (for children), property and social deductions. They reduce the taxable base.
- Income taxed on the two-tier 13% and 15% scale: interest on deposits, dividends, sale of property.
- Non-residents: their rate is 30% (except for certain categories).
- Regional coefficients and northern allowances: since 2025 they have a separate 13% and 15% scale.
Insurance contributions (30%, and 15% above the base) are paid by the employer on top of your salary; they are not deducted from your income.