Russia calculators

Tax Code of Russia, part two, art. 224 (consultant.ru, ed. of 04.08.2026): NDFL scale 13% / 15% / 18% / 20% / 22% on 2.4, 5, 20 and 50 million roubles a year; 30% for non-residents

Tax Code of Russia, part two, art. 218 (consultant.ru, ed. of 04.08.2026): Child deductions 1,400 / 2,800 / 6,000 / 12,000 a month, double for a single parent, up to 450,000 roubles from the start of the year

FNS of Russia, NDFL rates: The same five bands, cross-check

FNS of Russia, standard deductions and worked example: Four children on 40,000 a month: 16,200 deduction, 3,094 tax, 36,906 in hand, January to November

Tax Code of Russia, part two, art. 164 (consultant.ru, ed. of 04.08.2026): VAT 22% from 1 Jan 2026 (Federal Law 425-FZ of 28.11.2025), 10%, 0%, 5% and 7% for USN payers, calculated rate r/(100+r)

FNS of Russia, VAT: Cross-check of the rates

Regulation on average earnings, Government Decree of 24.04.2025 N 540 (consultant.ru): In force from 1 Sep 2025, replacing Decree 922: 12 months, excluded periods, pay / 12 / 29.3, incomplete months 29.3 / days x days worked

Federal Law 82-FZ on the minimum wage, art. 1 (consultant.ru, ed. of 28.11.2025): Minimum wage 27,093 roubles a month from 1 Jan 2026

Labour Code of Russia, art. 136 (consultant.ru): Vacation pay is paid at least three days before the vacation starts

Labour Code of Russia, art. 127 (consultant.ru): Compensation for all unused vacations on leaving (read 17 Oct 2026)

Rules on regular and additional leave, NKT USSR 30.04.1930 N 169, paras 28 and 35 (consultant.ru): Full compensation from 11 months; half a month or more counts as a month (read 17 Oct 2026)

Tax Code of Russia, part two, art. 224 (consultant.ru, ed. of 04.08.2026): NDFL rates 13% to 22% applied to vacation pay

Federal Law 255-FZ, art. 7 (consultant.ru): 100% / 80% / 60% of average earnings by insurance length; 60% after leaving; 100% for a child under 8; under 6 months capped at MROT

Federal Law 255-FZ, art. 14 (consultant.ru): Two previous years / 730, each year up to its maximum base; MROT floors for the average and for each month

Federal Law 255-FZ, art. 3 (consultant.ru): The employer pays the first three days of an illness, the Social Fund the rest

Government Decree of 11.09.2021 N 1540, para 14 (publication.pravo.gov.ru): Average daily earnings from MROT: MROT x 24 / 730

Government Decrees N 1883 of 10.11.2023 and N 1457 of 31.10.2024 (publication.pravo.gov.ru): Maximum contribution bases 2,225,000 (2024) and 2,759,000 (2025) roubles

Federal Law 82-FZ, art. 1 (consultant.ru): Minimum wage 27,093 roubles a month from 1 Jan 2026

Federal Law 255-FZ, art. 10 (consultant.ru): 70 + 70 days; 86 after a complicated birth; 84 + 110 for a multiple pregnancy

Federal Law 255-FZ, art. 11 (consultant.ru): 100% of average earnings; under 6 months of insurance no more than MROT a month

Federal Law 255-FZ, art. 14 (consultant.ru): Two previous years / their calendar days minus excluded periods; year caps; daily cap of the two bases / 730

Government Decree of 11.09.2021 N 1540, paras 13-14 (publication.pravo.gov.ru): Average daily earnings from MROT: MROT x 24 / 730

Government Decree of 31.10.2024 N 1457 (publication.pravo.gov.ru): Maximum base 2,759,000 roubles for 2025 (2,225,000 for 2024 by Decree 1883)

Federal Law 82-FZ, art. 1 (consultant.ru): Minimum wage 27,093 roubles a month from 1 Jan 2026

Tax Code of Russia, art. 220 (consultant.ru): Home purchase up to 2,000,000, mortgage interest up to 3,000,000 roubles; the remainder carries over

Tax Code of Russia, art. 219 (consultant.ru): Treatment, own education, fitness and others up to 150,000 a year; children’s education up to 110,000 a child; expensive treatment in full

Tax Code of Russia, art. 210 (consultant.ru): Deductions reduce the main tax base; a negative base is zero

Tax Code of Russia, art. 224 (consultant.ru): NDFL 13% to 22% on the year’s base, so a refund is worked out on the top slice

Tax Code of Russia, part one, art. 75 (consultant.ru): Peni on taxes: 1/300 for individuals; organisations 1/300 and 1/150 by day of delay, with the 2022-2026 rules

Labour Code of Russia, art. 236 (consultant.ru): Late wages: at least 1/150 of the key rate for each day

Housing Code of Russia, art. 155 part 14 (consultant.ru): Rent and utilities: from day 31 at 1/300, from day 91 at 1/130

Government Decree of 18.03.2025 N 329 (publication.pravo.gov.ru): Until 1 Jan 2027 utilities peni use the lower of 9.5% and the key rate on the payment day

Bank of Russia, key rate table (cbr.ru): Every key rate from 1 Jan 2022 to 17 Oct 2026; 14% since 27 Jul 2026

Federal Law 400-FZ on insurance pensions, art. 15 (consultant.ru): Pension = points x cost of a point; a year’s points = 10 x pay / maximum base, at most 10; 1.8 / 3.6 / 5.4 points for child care, 1.8 for army service

Federal Law 400-FZ, art. 8 and art. 35 (consultant.ru): 15 years of insurance and 30 points for the old-age pension; age 65 and 60

Federal Law 350-FZ of 03.10.2018, art. 10 (consultant.ru): 2026: a point costs 156.76 roubles, the fixed payment is 9,584.69 roubles

Government Decree of 31.10.2025 N 1705 (publication.pravo.gov.ru): Maximum contribution base 2,979,000 roubles for 2026

Federal Law 565-FZ on employment, art. 44 (consultant.ru): Maximum 12,792 then 5,000, minimum 1,500 roubles, indexed every 1 February; regional coefficient

Federal Law 565-FZ, art. 45 (consultant.ru): 75% of average earnings for three months, 60% for three; the minimum for first job seekers and others

Federal Law 565-FZ, art. 48 (consultant.ru): Pre-retirement age: up to 12 months, 75% / 60% / 45%

Government Decree of 23.01.2026 N 30 (publication.pravo.gov.ru): Indexation 1.056 from 1 Feb 2026 (1.074 in 2024 by Decree 46, 1.095 in 2025 by Decree 33)

Ministry of Labour on объясняем.рф: Maximum benefit 15,886 roubles a month from 1 Feb 2026