What are the NDFL rates?

Since 2021 Russia applies a two-tier flat rate for residents: 13% on annual income up to ₽5,000,000 and 15% on the portion above that threshold. The 15% surcharge applies only to the excess, not the whole income.

How do deductions work?

Standard deductions (such as the child deduction of ₽1,400 per month for the first two children) and social deductions for medical, education and pension costs reduce your taxable base before the rate is applied. This calculator subtracts the total you enter.

Does the 15% rate apply to the whole income?

No. Only income above ₽5,000,000 is taxed at 15%; everything up to that threshold stays at 13%. So a person earning ₽6,000,000 pays 13% on the first ₽5,000,000 and 15% on the remaining ₽1,000,000.

Is this for residents or non-residents?

This calculator uses the resident schedule (13%/15%). Tax non-residents are generally taxed at a flat 30% on Russian-source income, with some exceptions. Use the resident rates only if you spend at least 183 days in Russia in the year.

Is my income data sent anywhere?

No. The whole calculation runs in your browser. Your figures never leave your device.

Russia NDFL Calculator

Russia taxes resident individuals under NDFL (налог на доходы физических лиц) at a near-flat schedule: 13% on most income and 15% on the portion above ₽5,000,000 per year. This free calculator applies both tiers, subtracts your deductions, and shows the tax and net income.

How it works

The taxable base is income minus deductions, then split at the ₽5,000,000 threshold:

base       = income - deductions
tax        = 13% x min(base, 5,000,000)
           + 15% x max(0, base - 5,000,000)
net income = income - tax

Only the excess above ₽5,000,000 is taxed at 15% — the lower band always stays at 13%. Deductions (child, social, standard) lower the base before the rates are applied.

Example

On an annual income of ₽6,000,000 with ₽33,600 of child deductions (₽1,400 × 2 children × 12), the base is ₽5,966,400. Tax = 13% × 5,000,000 + 15% × 966,400 = 650,000 + 144,960 = ₽794,960. Net income = 6,000,000 − 794,960 = ₽5,205,040. Everything runs locally; nothing leaves your browser.