Russian Income Tax Calculator 2026 — Net Salary
Calculate Russian personal income tax (NDFL / PIT) and net salary for 2026 using the new progressive scale (13/15/18/20/22%). Resident or non-resident, monthly or annual.
Amount the employer accrues before withholding tax
Russian PIT progressive scale (since 2025)
- 13% — income up to 2.4M RUB/year (200,000 RUB/month)
- 15% — from 2.4M to 5M RUB/year
- 18% — from 5M to 20M RUB/year
- 20% — from 20M to 50M RUB/year
- 22% — above 50M RUB/year
- 30% — flat rate for non-residents
The scale is applied bracket-by-bracket: 13% applies to the first 2.4M, 15% only to the excess above 2.4M, and so on.
How to calculate Russian income tax and net salary
Fast calculation of personal income tax (NDFL) under the 2026 progressive scale in three steps.
Enter salary
Type in either the gross or net amount — the calculator works in both directions.
Choose options
Select whether you are a Russian tax resident or non-resident, and whether the amount is monthly or annual.
Get the result
The calculator returns the tax amount, net take-home pay, and the effective rate across all applicable brackets.
Why use this calculator
Up to date for 2026
Uses the new five-bracket progressive scale (13/15/18/20/22%) that came into force on January 1, 2025.
Transparent bracket math
Tax is computed bracket by bracket — each rouble is taxed at its bracket rate, not the entire amount at the top rate.
Private and secure
All computations run in your browser. The amounts you enter are not sent anywhere.
FAQ about Russian income tax
How is the progressive scale applied?
Bracket by bracket. Each slice of income is taxed at its own rate: 13% on the first 2.4M RUB per year, 15% on the slice between 2.4M and 5M, 18% on the slice between 5M and 20M, and so on. So a salary of 250,000 RUB/month (3M RUB/year) pays 13% on the first 2.4M and 15% on the remaining 600K — the effective rate ends up between 13% and 15%.
When do the 15%, 18%, 20% and 22% rates kick in?
Thresholds are set on annual income: 15% above 2.4M RUB/year (200,000 RUB/month), 18% above 5M RUB/year, 20% above 20M RUB/year, 22% above 50M RUB/year. The higher rate only applies to the portion above each threshold, not to the entire salary.
How does tax differ for residents and non-residents?
A Russian tax resident (someone who spent at least 183 days in Russia during the past 12 months) pays the progressive scale of 13–22%. A non-resident generally pays a flat 30% on most Russia-sourced income, with no progression. There are special exceptions (highly qualified specialists, dividends, etc.) that this calculator does not handle.
Does it include standard or property deductions?
No. The calculator shows a simplified gross-to-net computation without deductions for children, property purchase, education, medical, or investment accounts. If you are entitled to deductions, the actual tax withheld will be lower — the precise number is computed by your employer or by the Federal Tax Service.