Russian NDFL 2026: the 13-22% scale by month, child deductions, salary to net and back
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.A salary of 100,000 roubles a month in Russia in 2026 pays 13,000 roubles of NDFL and leaves 87,000 in hand. The 13% rate covers income up to 2.4 million roubles counted from 1 January; above that the excess pays 15%, then 18% above 5 million, 20% above 20 million and 22% above 50 million.
2026 · Rates and rules read from the sources listed on this page (the earliest on 10 Oct 2026); they may have changed since.
Type the monthly salary in roubles, or tap an example salary; switch to net to find the gross for a take-home figure.
Add your children, any with a disability, and turn on the double deduction if you are a single parent.
Read the net pay, the tax for the year and the month each rate starts.
Open the month-by-month table to see how the tax is withheld as the year goes on.
This calculator turns a monthly salary in roubles into the NDFL withheld and the pay in hand for 2026, month by month, the way a Russian employer works it out. It also runs the other way: type the net pay you want and it finds the gross salary.
The scale. Since 2025 the Tax Code (art. 224) taxes a resident's salary on a progressive scale counted on the income from the start of the year: 13% up to 2.4 million roubles, 312,000 plus 15% of the excess up to 5 million, 702,000 plus 18% up to 20 million, 3,402,000 plus 20% up to 50 million, and 9,402,000 plus 22% above that.
Why the months differ. The employer works the tax out cumulatively from 1 January and withholds the difference each month, rounded to whole roubles. A salary of 500,000 a month stays at 13% until April, pays 15% on part of May's pay and on all of June to October, and 18% from November, once the year's income passes 5 million. The month-by-month table shows exactly that.
Child deductions. Each month the taxable salary is reduced by 1,400 roubles for the first child, 2,800 for the second and 6,000 for each further child, plus 12,000 for each child with a disability. A single parent gets double. The deduction stops from the month in which the income from 1 January passes 450,000 roubles.
Non-residents. People in Russia for less than 183 days in 12 months pay 30% with no deductions; patent workers, highly qualified specialists and citizens of EAEU countries keep the resident scale on work income.
Net to gross. Above 2.4 million a year the monthly net falls as the year goes on, so the calculator finds the salary whose average net over the year reaches your figure.
What it does not do. Bonuses, other income, a previous employer's pay and property or social deductions are left out. The figures come from the Tax Code text read on 10 October 2026, with the FNS worked example as a check.
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Residents pay 13% on income up to 2.4 million roubles a year, 15% on the part from 2.4 to 5 million, 18% from 5 to 20 million, 20% from 20 to 50 million and 22% above 50 million. Non-residents pay 30%. The scale has applied since 1 January 2025 under art. 224 of the Tax Code.
The 15% rate starts once the salary paid since 1 January passes 2.4 million roubles, which is 200,000 roubles a month over a full year. A salary of 250,000 a month crosses the limit in October, and only the part above 2.4 million pays 15%; everything below it stays at 13%.
A salary of 100,000 roubles a month has 13,000 roubles of NDFL withheld and pays 87,000 in hand, because 1.2 million a year stays under the 2.4 million limit. With one child the deduction of 1,400 roubles cuts the tax to 12,818 roubles in each month up to April.
The standard child deduction applies in every month until the income counted from 1 January passes 450,000 roubles, and not from that month on. On 40,000 roubles a month the deduction runs from January to November; on 100,000 a month it stops in May.
At 13%, divide the net pay by 0.87: 87,000 roubles in hand needs 100,000 gross. Above 2.4 million roubles a year the rate rises during the year, so the calculator finds the gross whose average monthly net over the whole year reaches the figure you type.
The 5 million rouble threshold is counted on income from the start of the calendar year, not per month. A salary of 500,000 roubles a month reaches exactly 5 million in October, so November is the first month in which the excess pays 18% instead of 15%.
Rates and rules change; check the source before you rely on a figure.
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