Tvoy Raschet

Key figures for 2026

Minimum wage (MROT), subsistence minimum, key rate, tax rates, pensions and benefits in Russia, Kazakhstan and Belarus — all in one place. Every row has an explanation in the glossary and a calculator.

Checked by the editorial teamChecked: September 2026

Russia

Salary and minimums

IndicatorValueExplanationLinks
Minimum wage (MROT)27,093 ₽from 1 January 2026, per monthWhat it isCalculate
Subsistence minimum per person18,939 ₽for 2026What it isCalculate
Subsistence minimum for working-age adults20,644 ₽for 2026What it is
Subsistence minimum for pensioners16,288 ₽for 2026What it isCalculate
Subsistence minimum for children18,371 ₽for 2026What it is

Rates

IndicatorValueExplanationLinks
Bank of Russia key rate14%as of September 2026What it isCalculate
Rate for housing and utilities penalties (ZhKU)9.5%valid until 31 December 2026What it isCalculate
VAT: standard rate22%from 1 January 2026What it isCalculate
VAT: reduced rate10%food, children's goods, medicines, etc.What it isCalculate
VAT for the simplified tax system (USN)5% / 7%optional instead of 22%What it isCalculate

Personal income tax (NDFL) for residents

The higher rate applies only to the part of income above the threshold.

IndicatorValueExplanationLinks
Income from 0 ₽ to 2,400,000 ₽ per year13%What it isCalculate
Income from 2,400,000 ₽ to 5,000,000 ₽ per year15%What it isCalculate
Income from 5,000,000 ₽ to 20,000,000 ₽ per year18%What it isCalculate
Income from 20,000,000 ₽ to 50,000,000 ₽ per year20%What it isCalculate
Income over 50,000,000 ₽ per year22%What it isCalculate
Personal income tax (NDFL) for non-residents (as a rule)30%income from work under a patent, of highly qualified specialists (VKS) and of EAEU citizens is taxed on the resident scaleWhat it isCalculate
Tax-free deposit interest160,000 ₽for 2026 income: ₽1 million × the highest key rateWhat it isCalculate

Pensions and benefits

IndicatorValueExplanationLinks
Value of a pension point (IPK)156.76 ₽from 1 January 2026What it isCalculate
Fixed payment added to the insurance pension9,584.69 ₽from 1 January 2026What it isCalculate
Единовременное пособие при рождении28,450.45 ₽from 1 February 2026What it isCalculate
Childcare allowance up to 1.5 years: maximum83,021.18 ₽per monthWhat it isCalculate
Childcare allowance up to 1.5 years: minimum for employed parents10,837.20 ₽per monthWhat it isCalculate
Maximum contribution base for sick pay and maternity pay2,225,000 ₽ / 2,759,000 ₽for 2024 and 2025What it isCalculate
Maternity capital for the first child728,921.90 ₽from 1 February 2026What it isCalculate
Maternity capital for the second child963,243.17 ₽if not received for the first childWhat it isCalculate

For newcomers

IndicatorValueExplanationLinks
Work patent in Moscow10,000 ₽per month, 2026 (advance personal income tax, NDFL)What it is
State fee for a temporary residence permit (RVP)15,000 ₽from 26 July 2026What it is
State fee for a residence permit (VNZh)30,000 ₽from 26 July 2026What it is

Kazakhstan

Indicators

IndicatorValueExplanationLinks
Monthly calculation index (MCI, MRP)4,325 ₸from 1 January 2026What it is
Minimum wage (MZP)85,000 ₸per monthWhat it isCalculate
Прожиточный минимум50,851 ₸2026What it is
Minimum pension69,049 ₸2026What it isCalculate
Retirement agemen 63, women 61yearsWhat it isCalculate

Taxes and contributions

IndicatorValueExplanationLinks
VAT16%reduced 10% and 5%What it isCalculate
Individual income tax (IPN)10% / 15%15% on annual income over 8,500 MCI (MRP)What it isCalculate
Налоговый вычет30 MCI (MRP)129,750 ₸ per monthWhat it isCalculate
Pension contributions (OPV)10%on income up to 50 minimum wages (MZP)What it isCalculate
Health insurance contributions (VOSMS)2%on income up to 20 minimum wages (MZP)What it isCalculate

Benefits

IndicatorValueExplanationLinks
Единовременное пособие при рождении164,350 ₸ / 272,475 ₸38 MCI (MRP) for the 1st–3rd child, 63 MCI (MRP) for the 4th and each subsequent childWhat it isCalculate
Childcare allowance for employed parents40%of average monthly income, income capped at 7 minimum wages (MZP)What it isCalculate
Paid leave24 dayscalendar days, minimumWhat it isCalculate

Belarus

Indicators

IndicatorValueExplanationLinks
Base amount (BV)45 Brfrom 1 January 2026What it is
Minimum wage858 Brper monthWhat it isCalculate
Subsistence minimum budget (BPM)530.37 Brper person, 1 August – 31 October 2026What it is
Average salary3,135.90 BrAugust 2026What it isCalculate
Minimum pension132.59 Br2026What it isCalculate
Retirement agemen 63, women 58yearsWhat it isCalculate

Taxes and contributions

IndicatorValueExplanationLinks
VAT20%reduced 10% and 0%What it isCalculate
Income tax13%standard rateWhat it isCalculate
Employee contribution to the Social Protection Fund (FSZN)1%withheld from salaryWhat it isCalculate
Standard deduction216 Brper month with income up to 1,308 BrWhat it isCalculate
Child deduction63 Br / 120 Brfor one child / for each child if there are two or moreWhat it isCalculate
Налог на проценты по вкладам13%BYN for up to 1 year, foreign currency for up to 2 yearsWhat it isCalculate

Benefits

IndicatorValueExplanationLinks
Единовременное пособие при рождении5,303.70 Br / 7,425.18 Brfirst child / second and subsequent childrenWhat it isCalculate
Childcare allowance up to 3 years1,057.70 Br / 1,208.80 Brfirst child / second and subsequent children (August 2026 – January 2027)What it isCalculate
Paid leave24 dayscalendar days, minimumWhat it isCalculate

This information is for reference only and does not constitute financial, tax or legal advice. Prepared by our editorial team, last checked: September 2026. Found an error? Write to us.

Frequently asked questions

Where do these figures come from?

From federal budget laws, government resolutions and central bank decisions for 2026. The site's calculators use the same values, so the reference and the calculations always match.

How often is the reference updated?

Whenever rates change: the key rate after Bank of Russia decisions, benefits and minimums when they are indexed, usually in January, February and April. The date of the last check is shown at the top of the page.

Why are the figures different in my region?

In Russia, the subsistence minimum, regional wage coefficients, the cost of a work patent and housing and utility tariffs are set by the regions. The reference shows nationwide values, or values for Moscow where stated.

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