Income tax calculator online free — calculate 13% personal income tax and 2025 progressive scale. Calculate from gross or net income, with deductions.
Scale breakdown (annual calculation)
Income Tax Scale 2025–2026
Up to 2,400,000 RUB — 13%
From 2,400,001 to 5,000,000 RUB — 15%
From 5,000,001 to 20,000,000 RUB — 18%
From 20,000,001 to 50,000,000 RUB — 20%
Over 50,000,000 RUB — 22%
The income tax calculator computes personal income tax using the progressive scale effective from 2025.
Income → Tax: enter income amount (gross), the calculator will compute income tax and net amount.
Net → Gross: enter desired net amount, the calculator will compute the required gross income and tax. Useful for salary negotiations.
The progressive scale means different income portions are taxed at different rates: the higher the income, the higher the rate for the exceeding portion.
The effective rate shows the actual tax percentage of total income. It is always lower than the maximum rate since initial income portions are taxed at lower rates.
Personal Income Tax Calculator 2025 — Progressive Scale, Reverse Calculation
NDFL (personal income tax) is the primary tax paid on salaries, bonuses, and other individual income in Russia. From January 1, 2025, a five-tier progressive scale is in effect, established by Federal Law No. 176-FZ. Our calculator computes NDFL both from gross income and in reverse — from net (take-home) pay, displaying results in words.
Progressive NDFL Scale 2025
| Annual Income | Rate | Cumulative Tax |
|---|---|---|
| up to 2,400,000 ₽ | 13% | up to 312,000 ₽ |
| 2,400,001 — 5,000,000 ₽ | 15% | 312,000 + 15% of excess over 2.4M |
| 5,000,001 — 20,000,000 ₽ | 18% | 702,000 + 18% of excess over 5M |
| 20,000,001 — 50,000,000 ₽ | 20% | 3,402,000 + 20% of excess over 20M |
| over 50,000,000 ₽ | 22% | 9,402,000 + 22% of excess over 50M |
Tax is calculated on a cumulative year-to-date basis. The higher rate only applies to the portion of income above the threshold, not the entire amount.
NDFL Calculation Example
Monthly salary 300,000 ₽ (3,600,000 ₽/year):
- First 2,400,000 ₽ × 13% = 312,000 ₽
- Remaining 1,200,000 ₽ × 15% = 180,000 ₽
- Total NDFL for the year: 492,000 ₽
- Effective rate: 492,000 / 3,600,000 = 13.67%
- Take-home: 3,600,000 − 492,000 = 3,108,000 ₽ (259,000 ₽/month)
Reverse Calculation — Net Pay → Gross Income
Job postings often list net (take-home) salary. To find the gross amount, use the reverse mode. The calculator accounts for the progressive scale and finds the exact gross income that yields your desired net pay after NDFL withholding.
Tax Deductions
Deductions reduce the taxable base. Main types:
- Standard — for children: 1,400 ₽ for the 1st and 2nd child, 3,000 ₽ for the 3rd and each subsequent, 12,000 ₽ for a disabled child.
- Social — for medical treatment, education, fitness, insurance — up to 150,000 ₽/year.
- Property — for home purchase up to 2,000,000 ₽, mortgage interest up to 3,000,000 ₽.
- Professional — for individual entrepreneurs, authors, freelancers.
Frequently Asked Questions
Who must pay NDFL?
All individuals who are Russian tax residents (residing in Russia for at least 183 days per year) on all income, and non-residents on income from Russian sources. The employer acts as a tax agent and withholds NDFL automatically.
When does the 15% rate apply?
The 15% rate applies to the portion of annual income exceeding 2,400,000 ₽. If your salary is 200,000 ₽/month, the threshold is exceeded in December, and only the excess amount is taxed at 15% instead of 13%.
How does the reverse calculation work?
You enter the amount you want to receive after tax (net). The calculator finds the gross amount where, after NDFL withholding under the progressive scale, you receive exactly that sum.
Can paid NDFL be refunded?
Yes, through tax deductions. File a 3-NDFL declaration with the Federal Tax Service. The refund equals 13% of the deduction amount (e.g., 260,000 ₽ for a 2M ₽ apartment purchase).
What is the difference between NDFL and corporate income tax?
NDFL is paid by individuals on income (salary, dividends, property sales). Corporate income tax is paid by legal entities. The corporate rate is 20% (25% in 2025).
For VAT calculations use the VAT calculator, and for simplified tax — the USN calculator.
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