Russia Salary Calculator 2026 - NDFL
Free Russia salary calculator (2026): estimate take-home pay for employees and the self-employed. Progressive NDFL 13-22% (the 5-bracket scale); the employee pays only NDFL. Self-employed NPD. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Russia (2026)
Educational model - not an FNS assessment, not a tax return, not tax advice. Currency RUB.
Employee (NDFL)
- NDFL is a 5-bracket progressive scale on annual income (Federal Law 176-FZ, in force since 1 January 2025, unchanged for 2026), with marginal banding: 13% up to RUB 2,400,000; 15% to 5,000,000; 18% to 20,000,000; 20% to 50,000,000; 22% above 50,000,000.
- The employee pays only NDFL. All social insurance (pension, social, medical) is employer-side under the unified tariff, so net = gross - NDFL.
- Employer unified contribution (shown only in the total employer cost): 30% on annual pay up to RUB 2,979,000 (2026), then 15.1% above.
- Out of scope: standard child deductions (irrelevant for a single employee with no children), the separate 2-rate scale for dividends / interest and military income, and reduced employer tariffs for SME / IT.
Sources: Federal Tax Service (FNS) - Tax Code Art. 224, PwC - Russia individual taxes.
Self-employed (NPD / professional income tax)
- The NPD ("samozanyatyy") regime taxes turnover: 6% on income from legal entities (the default here, the common B2B freelance case) or 4% on income from individuals. There are no social contributions, and the annual turnover cap is RUB 2,400,000 (regime fixed through 2028).
- Business expenses are not deductible for NPD but still reduce the person's take-home. Above the RUB 2,400,000 cap, NPD is unavailable and an individual entrepreneur on the simplified system (USN - 6% of income or 15% of income minus expenses, plus fixed annual social contributions) applies - out of scope.