Income tax calculator — Russia
Estimate resident NDFL on ordinary annual income using the progressive scale in force from 2025.
Resident ordinary-income base after any deductions established elsewhere.
- Resident NDFL
- RUB 402,000
- Estimated resident NDFL
- RUB 402,000
Five marginal bands for ordinary resident income; higher rates apply only above each threshold, and calculated tax is rounded to a whole ruble.
Average tax rate 13.4% · marginal rates apply only to income in each bracket. Resident ordinary-income NDFL only; other bases, deductions and contributions are excluded.
Use the ordinary-income tax base
Enter the annual aggregate tax base for ordinary resident income, such as salary, after deductions already established outside this calculator.
Other tax bases—including dividends, securities and property income—can follow different rules and are not mixed into this result.
Resident ordinary-income bands
- 13% to RUB 2.4 million and 15% to RUB 5 million
- 18% to RUB 20 million and 20% to RUB 50 million
- 22% only on the amount above RUB 50 million
This is not a non-resident, investment-income or payroll-reconciliation calculator.
Read the Federal Tax Service NDFL rules ↗Included
- Russian tax residents
- Ordinary income bases covered by Tax Code article 210(2.1)
- Five marginal rates effective from 2025
- Statutory rounding of calculated tax to whole rubles
Not included
- Non-residents and special worker categories
- Dividends, securities and property tax bases
- Deductions, credits and withholding reconciliation
- Social contributions
What this means
Russia's resident NDFL scale uses five marginal rates. Crossing a threshold does not apply the higher rate to all income; it applies only to the slice above that threshold.
This calculator is intentionally limited to ordinary resident income. Separate bases can have different rate structures. The calculated tax is rounded to a whole ruble.
Formula & worked example
13% to RUB 2.4m 15% from 2.4m to 5m 18% from 5m to 20m 20% from 20m to 50m 22% above 50m
RUB 5,000,000 ordinary resident income
- 13% × RUB 2,400,000
- RUB 312,000
- 15% × RUB 2,600,000
- RUB 390,000
Estimated resident NDFL is RUB 702,000.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- Federal Tax Service — NDFL — Resident definitions, covered bases and progressive rates
- Federal Tax Service — NDFL rounding — Tax is rounded to whole rubles; kopecks below 50 are discarded and 50 or more round up