Calculation basis (2026)
- NDFL (residents), cumulative annual income: 13% up to ₽2.4M · 15% to ₽5M · 18% to ₽20M · 20% to ₽50M · 22% above.
- NDFL for non-residents: flat 30%.
- Employer insurance contributions: 30% up to the ₽2,979,000 annual base limit, 15.1% above.
- Accident insurance: 0.2% (risk class 1). Minimum wage (MROT): ₽27,093 / month.
This calculator provides estimates for information purposes only and does not constitute tax or legal advice. Regional coefficients, deductions and special regimes are not included.