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.

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.