Russia income tax (NDFL)
Personal income tax (NDFL) of a Russian employee in 2026: progressive scale, child deductions and month-by-month withholding.
Russia — Tax Code (Налоговый кодекс), articles 218, 224 and 226, tax year 2026. Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Frequently asked questions about NDFL
What are the NDFL rates in 2026?
For tax residents the employment income of the year is taxed at 13% up to 2.4 million rubles, 15% from 2.4 to 5 million, 18% from 5 to 20 million, 20% from 20 to 50 million and 22% above 50 million. Each rate applies only to the part of the income inside its bracket.
Why does the tax withheld change during the year?
The employer computes the tax on the income since January and subtracts what it already withheld. When the income since January crosses 2.4 million rubles, the part above it is taxed at 15%, so the monthly withholding grows from that month on.
Who can claim the child deduction?
Each parent who is a tax resident, for children under 18 or full-time students under 24. It is 1,400 rubles for the first child, 2,800 for the second and 6,000 for the third and each next child, plus 12,000 for a child with a disability, and it stops in the month the income since January exceeds 450,000 rubles.
When is a person a tax resident of Russia?
A person who stays in Russia for at least 183 days within 12 consecutive months is a tax resident. Non-residents pay 30%, except employment income of highly qualified specialists, citizens of the Eurasian Economic Union, patent holders, refugees and a few other groups, which uses the resident scale.
Related calculators
How the NDFL calculator works
This calculator shows the annual and month-by-month personal income tax (налог на доходы физических лиц, NDFL) that a Russian employer withholds from a salary and an optional one-off bonus in 2026. It covers tax residents, non-residents who pay a flat 30%, and non-residents whose employment income is taxed on the resident scale, such as highly qualified specialists, citizens of the Eurasian Economic Union and patent holders. It is meant for employees, HR and payroll staff, and anyone comparing a job offer or planning how much of a gross salary will actually reach the bank account.
The tax follows the progressive scale of Tax Code article 224, in force since 2025: 13% up to 2.4 million rubles of annual income, 15% up to 5 million, 18% up to 20 million, 20% up to 50 million and 22% above that, each rate applied only to the slice inside its bracket. The employer uses the cumulative method of article 226: it taxes the income since January, subtracts the tax already withheld and rounds to whole rubles. Child deductions of article 218 (1,400, 2,800 and 6,000 rubles per month, plus 12,000 for a child with a disability, doubled for a single parent) apply until the income since January exceeds 450,000 rubles.
Example: a tax resident earning 100,000 rubles a month has 1,200,000 rubles of income in the year, which stays inside the 13% bracket. The employer withholds 13,000 rubles every month, so the NDFL for the year is 156,000 rubles and the employee keeps 87,000 rubles a month, 1,044,000 rubles in total. Limitations: only employment income of the main tax base is covered, with no social, property or investment deductions, no other tax bases such as dividends or property sales, and all twelve months are assumed to be worked. The result is an estimate, not tax advice.