In simple terms
A progressive scale means that people who earn more pay a higher percentage of tax. But not on all of their money — only on the part above a threshold. Income is divided into «steps», and each step has its own rate.
Since 2025 Russia has calculated personal income tax (NDFL) this way on salary, bonuses, holiday pay and business income. Most people are not affected: with income up to 2.4 million ₽ a year (200,000 ₽ a month) the rate stays at 13%.
Rates in 2026
| Part of annual income | Rate | Tax on a full step |
|---|---|---|
| up to 2.4 million ₽ | 13% | 312,000 ₽ |
| 2.4–5 million ₽ | 15% | 390,000 ₽ |
| 5–20 million ₽ | 18% | 2,700,000 ₽ |
| 20–50 million ₽ | 20% | 6,000,000 ₽ |
| over 50 million ₽ | 22% | — |
The scale applies to tax residents, and also to non-residents who pay at resident rates (workers on a patent, EAEU citizens, highly qualified specialists). Deposit interest, dividends, income from the sale of property, regional coefficients and northern supplements are taxed separately, on a scale of 13% and 15% with a threshold of 2.4 million ₽.
Example with numbers
Income for the year is 6 million ₽. We calculate it step by step:
- 2,400,000 × 13% = 312,000 ₽;
- (5,000,000 − 2,400,000) × 15% = 2,600,000 × 15% = 390,000 ₽;
- (6,000,000 − 5,000,000) × 18% = 1,000,000 × 18% = 180,000 ₽.
Total tax: 312,000 + 390,000 + 180,000 = 882,000 ₽. That is about 14.7% of the whole income, not 18%.
Tax = 312,000 ₽ + (income − 2,400,000) × 15% (for income from 2.4 to 5 million ₽)
Calculate it yourself
Change the numbers and the step-by-step calculation updates instantly. Russian rules for 2026.
Why take-home pay is lower at the end of the year
The employer counts income as a running total from 1 January. With a salary of 300,000 ₽ a month, exactly 2.4 million ₽ builds up in 8 months, and for all that time 13% is withheld — 39,000 ₽ a month. From September each salary is taxed at 15%: tax of 45,000 ₽, take-home pay of 255,000 ₽ instead of 261,000 ₽. From 1 January of the next year the count starts again.
You can calculate the tax month by month in the NDFL calculator.
Common mistakes
- Thinking that at an income of 2.5 million ₽ all of the tax is calculated at 15%. Only the 100,000 ₽ above the threshold is taxed at 15%.
- Adding salary and deposit interest into one scale. These are different groups of income, each with its own threshold.
- Fearing a move to the next step: take-home pay will still be higher after a raise than it was before.
- If you have several employers, each calculates tax only on its own payments. The tax service (ФНС) will calculate any shortfall on the total amount itself and send you a tax notification.
In Russia, Kazakhstan and Belarus
Russia
The five-step scale has applied since 2025 (Art. 224 of the Tax Code): thresholds of 2.4, 5, 20 and 50 million ₽ of income per year. Deposits, dividends, sales of property and northern supplements have their own scale of 13% and 15%.
Kazakhstan
In Kazakhstan, from 2026 individual income tax (ИПН, IPN) has also become progressive: 10% and 15% on the part of annual income above 8,500 MRP.
Belarus
In Belarus the basic income tax rate is 13%; for large annual incomes, higher rates of 25% and 30% have been introduced.
Sources: Tax Code of the Russian Federation, Part Two («Налоговый кодекс РФ»), ConsultantPlus, Federal Tax Service of Russia («ФНС России»)