Russia NDFL Calculator 2026 — Personal Income Tax (13-22%)
Calculate Russian Personal Income Tax (НДФЛ) with the 2026 progressive 5-tier scale. Includes child, property, and social/medical deductions.
How Russian NDFL works in 2026
НДФЛ (налог на доходы физических лиц) is Russia's personal income tax. Starting in 2021, Russia moved from a flat 13% rate to a progressive scale. In 2026, the scale has five brackets: 13% up to 2,400,000 ₽, 15% up to 5,000,000 ₽, 18% up to 20,000,000 ₽, 20% up to 50,000,000 ₽, and 22% above 50,000,000 ₽. Residents (183+ days per year in Russia) pay tax on worldwide income. Non-residents pay a flat 30% on Russian-source income, and foreign agents are also taxed at 30%.
Russia NDFL Calculator 2026 — Personal Income Tax (13-22%)
Calculate Russian NDFL tax with progressive rates from 13% to 22%. Includes standard, property, and social deductions.
Tax Breakdown by Bracket
| Bracket | Rate | Taxable Amount | Tax |
|---|---|---|---|
| 0 – 2,400,000 ₽ | 13% | 2 400 000 ₽ | 312 000 ₽ |
| 2,400,001 – 5,000,000 ₽ | 15% | 600 000 ₽ | 90 000 ₽ |
| Total | 3 000 000 ₽ | 402 000 ₽ |
Tax vs Net Income
NDFL Tax at Different Income Levels
About Russian NDFL — \u041d\u0414\u0424\u041b (Personal Income Tax)
Progressive Scale (2026): Russia introduced a progressive 5-tier NDFL rate from 13% to 22%. Residents (≥183 days per year) are taxed on worldwide income at progressive rates. Non-residents pay a flat 30% on Russian-source income. Foreign agents are also taxed at a flat 30%.
Deductions: Standard child deduction of 1,400 \u20bd/month per first two children and 3,000 \u20bd/month for third and subsequent children. Social deduction for medical/education expenses up to 150,000 \u20bd/year. Property purchase deduction up to 2,000,000 \u20bd (one-time lifetime). Mortgage interest deduction up to 3,000,000 \u20bd (not included in this calculator).
Note: This calculator provides an estimate. Actual tax liability may vary based on specific circumstances, regional factors, and other applicable deductions. Consult a tax professional for precise calculations.
Understanding your results
The calculator applies your total deductions (child, social, property) to your gross annual income to determine taxable income. The progressive rate scale is then applied to the taxable income. Each bracket is filled sequentially — you only pay the higher rate on income above each threshold. Non-residents and foreign agents are taxed at a flat 30% with the same deductions applied.
Key Deductions
Standard child deduction: 1,400 ₽/month per first two children, 3,000 ₽/month for third and subsequent children. Social/medical deduction: up to 150,000 ₽/year for medical treatment, education, and charitable donations. Property purchase deduction: up to 2,000,000 ₽ one-time lifetime deduction for buying a home. Mortgage interest deduction: up to 3,000,000 ₽ (available separately).
Residency Rules
You are considered a tax resident if you spend 183 or more calendar days in Russia over a 12-month period. Residents are taxed on worldwide income at progressive rates. Non-residents are taxed only on Russian-source income at a flat 30%. Special rules apply for foreign agents (иностранные агенты) who also face a flat 30% rate regardless of residency status.