Russia Dividend Tax Calculator 2026 — 13%/15% NDFL
Calculate Russian dividend tax (НДФЛ на дивиденды) at progressive NDFL rates. Includes non-resident flat rate and the 2.4M RUB annual income threshold for rate escalation.
How Russian dividend tax works in 2026
Dividends paid to Russian tax residents are subject to НДФЛ (налог на доходы физических лиц) at progressive rates. The dividend is included in your total annual income alongside salary and other sources. If your total income does not exceed 2,400,000 RUB, dividends are taxed at 13%. The excess above 2.4M RUB is taxed at 15%. Non-residents pay a flat 15% on dividend income regardless of amount.
Russia Dividend Tax Calculator 2026 — 13%/15% NDFL
Calculate Russian dividend tax at progressive NDFL rates (13-15%). Includes non-resident rate and annual income threshold tracking.
Tax vs Net Dividend
Dividend Tax at Different Dividend Amounts
Tax at Different Salary Levels
How your dividend tax changes as your salary increases (threshold effect at 2.4M RUB)
| Annual Salary | Dividend Tax | Effective Rate |
|---|---|---|
| 0 ₽ | 65 000 ₽ | 13.0% |
| 1 000 000 ₽ | 65 000 ₽ | 13.0% |
| 2 000 000 ₽ | 67 000 ₽ | 13.4% |
| 2 400 000 ₽ | 75 000 ₽ | 15.0% |
| 3 000 000 ₽ | 75 000 ₽ | 15.0% |
| 5 000 000 ₽ | 75 000 ₽ | 15.0% |
About Russian Dividend Tax — НДФЛ на дивиденды
How it works (2026): Dividends paid to Russian tax residents are subject to NDFL at progressive rates. If your total annual income (salary + dividends + other income) does not exceed 2,400,000 RUB, dividends are taxed at 13%. Above that threshold, the excess portion of dividends is taxed at 15%. If your salary alone already exceeds 2.4M RUB, all dividends are taxed at 15%.
Non-Residents: A flat 15% rate applies to dividends paid to non-residents, regardless of the amount.
Withholding: The company paying dividends acts as a withholding agent and deducts the tax at source. No deductions or credits are available against dividend NDFL. The net amount you receive is the dividend minus the withheld tax.
Note: This calculator provides an estimate for informational purposes. Actual tax liability depends on your complete tax situation. Consult a tax professional for precise calculations.
Understanding your results
The calculator shows Total Annual Income (salary + dividends) to determine which tax rate applies. If your salary alone exceeds 2.4M RUB, all dividends are taxed at 15%. If the dividend pushes your income over the threshold, the portion below 2.4M is taxed at 13% and the excess at 15%. The Effective Tax Rate shows the blended rate on your dividend.
Withholding at Source
The company or legal entity paying dividends acts as a withholding agent (налоговый агент) and deducts NDFL before distributing the dividend. The net amount you receive is the dividend minus the withheld tax. No additional deductions or credits can be applied against dividend NDFL.
Resident vs Non-Resident
Tax residents (183+ days in Russia per year) benefit from the progressive 13%/15% scale. Non-residents are taxed at a flat 15% on dividends from Russian companies. The withholding agent applies the correct rate based on your tax residency status.