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Russia NDFL Calculator

RussiaのRussia NDFL Calculator。現地ルールと₽通貨対応。

地域ルールの詳細

管轄Russia
通貨 (RUB)
施行日2025年1月1日
バージョン1.0
最終確認日2026年4月1日
次回確認日2026年10月1日
情報源: Federal Tax Service of Russia (FNS)

Russia の税率とルール

Russia 2026 NDFL (personal income tax) brackets for labor income: 13% up to 2,400,000 RUB, 15% on 2,400,001 to 5,000,000 RUB, 18% on 5,000,001 to 20,000,000 RUB, 20% on 20,000,001 to 50,000,000 RUB, and 22% above 50,000,000 RUB. Non-residents pay a flat 30% on most labor income. Withheld monthly by the employer.

値を入力

Gross annual income from salary, freelance work, or other labor sources

結果

上の欄に値を入力し、「計算する」をクリックしてください。

AIアシスタント

この計算機について質問する

Russia NDFL Calculatorの計算式を説明したり、結果を解釈したり、フォローアップの質問に答えることができます。

質問してみましょう

Russia NDFL calculator for 2026. Russia replaced its long-standing flat 13% personal income tax with a progressive five-bracket system on 1 January 2025. The brackets apply marginally to annual labor income from salary, freelance work, and most other employment-related sources. NDFL is normally withheld from each paycheck by the employer and remitted to the Federal Tax Service (FNS) every month. Self-employed individuals registered under the NPD regime use a simplified flat rate (4% from individuals, 6% from companies) instead of NDFL.

免責事項: この計算機は公開されている規則に基づいています。結果は情報提供のみを目的としています。正確な情報は公式の情報源または専門家にご確認ください。 最終確認日: 2026年4月1日

計算式

NDFL=i=15(Incomei×Ratei)\text{NDFL} = \sum_{i=1}^{5} \left( \text{Income}_i \times \text{Rate}_i \right)

Russian NDFL is calculated marginally across five tax brackets for 2025. Each slice of your annual labor income is taxed at its bracket rate, not your top rate, so the effective rate is always lower than the marginal rate.

よくある質問

What are the 2026 Russian NDFL brackets?

Russia uses five marginal brackets for labor income in 2026: 13% on the first 2,400,000 RUB per year, 15% from 2,400,001 to 5,000,000 RUB, 18% from 5,000,001 to 20,000,000 RUB, 20% from 20,000,001 to 50,000,000 RUB, and 22% on anything above 50,000,000 RUB.

How much NDFL on a 4,000,000 RUB salary?

On 4,000,000 RUB annual salary: 13% on the first 2,400,000 = 312,000 RUB, plus 15% on the next 1,600,000 = 240,000 RUB. Total NDFL = 552,000 RUB. Take-home = 3,448,000 RUB. Effective rate = 13.80%.

Do non-residents pay these progressive rates?

No. Non-residents (anyone in Russia for fewer than 183 days in a 12-month period) generally pay a flat 30% on Russian-source labor income, except for Highly Qualified Specialists (HQS) and citizens of EAEU countries who can use the resident progressive rates from day one.

When does Russia file taxes?

The tax year is the calendar year (1 January to 31 December). Most Russian employees do not file a return because NDFL is withheld at source by the employer. Anyone with extra income (freelance abroad, rental, property sales) must file form 3-NDFL by 30 April and pay any balance due by 15 July of the following year.

Are dividends taxed at the same rate?

Dividends use a separate two-bracket schedule: 13% up to 2,400,000 RUB and 15% above that. They are not lumped with labor income for the progressive calculation. This calculator handles labor income only.

What is the difference between NDFL and the simplified self-employment tax?

NDFL applies to traditional employees and most freelancers. Self-employed individuals registered under the NPD regime (samozanyatye) pay a simplified flat tax instead: 4% on income from individuals and 6% on income from companies, with a 2,400,000 RUB annual income cap.

How is NDFL different from social contributions?

NDFL is the only deduction from your salary. Social contributions (pension 22%, medical 5.1%, social insurance 2.9%) are paid entirely by the employer on top of your gross salary and do not reduce your take-home pay.

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