Starting in 2025, Russia has a five-tier progressive personal income tax (NDFL) scale. This means that the higher the annual income, the higher the tax rate — but only on the portion of income that exceeds the established threshold.
NDFL Rates in 2025
- 13% — on income up to 2,400,000 ₽ per year (up to 200,000 ₽ per month)
- 15% — on the portion of income from 2,400,001 to 5,000,000 ₽
- 18% — on the portion of income from 5,000,001 to 20,000,000 ₽
- 20% — on the portion of income from 20,000,001 to 50,000,000 ₽
- 22% — on the portion of income exceeding 50,000,000 ₽
How the Progressive Scale Works
It's important to understand that the higher rate applies not to the entire income, but only to the portion that exceeds the threshold. If your annual income is 3,000,000 ₽, the first 2,400,000 ₽ is taxed at 13%, and the remaining 600,000 ₽ is taxed at 15%.
Calculation Example
Annual income: 6,000,000 ₽
- On the first 2,400,000 ₽ — 13% = 312,000 ₽
- On 2,600,000 ₽ (from 2.4M to 5M) — 15% = 390,000 ₽
- On 1,000,000 ₽ (from 5M to 6M) — 18% = 180,000 ₽
Total NDFL: 882,000 ₽. Effective rate: 14.7%.
What Counts as Taxable Income
The NDFL tax base includes: salary, bonuses, rental income, dividends (taxed at a separate rate), income from property sales, fees under civil law contracts, and other income specified in the Russian Tax Code.
Conclusion
The progressive scale affects fewer than 5% of working Russians. For an accurate calculation, use our NDFL calculator, which accounts for all tiers of the progressive scale.
