Finance · progressive scale 2026Salary and income tax calculator

The Russian progressive income tax 2026, month by month. Enter a salary and bonuses — see when the higher rate starts and how much is left after tax.

Everything is computed in your browser — salary data never leaves the device
01Parameters02By month03Bonuses04By rate05About tax06Questions07Related
01

Parameters

the ledger updates on every keystroke
Input · salary before tax
before tax · grossthe salary with all allowances, regional coefficient and the monthly bonus
Grossbefore tax
The whole accrued amount — the figure in the contract and the job ad.
Nettake-home
What lands on your card after the tax is withheld.
net = gross − tax
Tax year
An estimate based on the 2026 progressive income tax scale for employment income. This is not tax advice. Actual withholding depends on deductions, payment types and the employer's accounting policy.
Year total · 2026
Accrued for the year3,000,000 ₽
Take-home 87%Tax 13%
Take-home for the year2,598,000 ₽
Tax for the year402,000 ₽
Average rate13.4%
13%312,000 ₽
15%90,000 ₽
Switch monthOctober · 15%
The summary goes to the clipboard. We do not build links containing amounts — a salary should not end up in browser history or in a chat.
02

Salary and income tax by month

cumulative from the start of the year
Month
Accrued
Bonuses
Cumulative from January
Rate
Tax for the month
Take-home
January
250,000 ₽
250,000 ₽
13%
32,500 ₽
217,500 ₽
February
250,000 ₽
500,000 ₽
13%
32,500 ₽
217,500 ₽
March
250,000 ₽
750,000 ₽
13%
32,500 ₽
217,500 ₽
April
250,000 ₽
1,000,000 ₽
13%
32,500 ₽
217,500 ₽
May
250,000 ₽
1,250,000 ₽
13%
32,500 ₽
217,500 ₽
June
250,000 ₽
1,500,000 ₽
13%
32,500 ₽
217,500 ₽
July
250,000 ₽
1,750,000 ₽
13%
32,500 ₽
217,500 ₽
August
250,000 ₽
2,000,000 ₽
13%
32,500 ₽
217,500 ₽
September
250,000 ₽
2,250,000 ₽
13%
32,500 ₽
217,500 ₽
Octoberswitch to 15%
250,000 ₽
2,500,000 ₽
13% → 15%
34,500 ₽
215,500 ₽
November
250,000 ₽
2,750,000 ₽
15%
37,500 ₽
212,500 ₽
December
250,000 ₽
3,000,000 ₽
15%
37,500 ₽
212,500 ₽
Year
3,000,000 ₽
avg. 13.4%
402,000 ₽
2,598,000 ₽

The higher rate of 15% starts in October.

Take-home per month: 217,500 ₽ → 215,500 ₽ → 212,500 ₽

03

Bonuses and one-off payments

optional
No payments — the ledger uses the salary alone.
A bonus is the same income in the annual tax base. A large annual bonus can by itself push you into a higher rate in the month it is paid.
gross onlyPayment amounts are entered as accruals before tax — that is how they appear in the bonus order.
04

Breakdown by rate

the higher rate only hits the top of the income
13%
15%
up to 2.4M
2,400,000 ₽
tax 312,000 ₽
2.4M — 5M
600,000 ₽
tax 90,000 ₽
05

About progressive income tax

Since 2025 Russia has a five-step progressive income tax — 13, 15, 18, 20 and 22%. The rate depends on cumulative income from the start of the year, and the higher percentage applies only to the amount above the threshold. The first 2.4 million roubles are always taxed at 13%.

How progression works

Mechanics
2.4M → 15%
Income is counted cumulatively from January. Once the total passes a step threshold, the excess is taxed at the higher rate — only the excess, not the whole income.

Why take-home changes mid-year

Key point
oct · −2%
With a fixed salary, crossing the threshold means less money after tax. That is why take-home in November can be lower than in May.

Thresholds 2026

Steps
2.4 / 5 / 20 / 50M
Five steps: 13% up to 2.4M, 15% up to 5M, 18% up to 20M, 20% up to 50M, 22% above. Thresholds are annual.

What counts as the base

Scope
salary + bonuses
The salary progression includes salary, bonuses, vacation pay and contractor payments. Dividends, deposits and property sales are separate bases and are not counted here.

Gross and net

Terms
net = gross − tax
Gross is before tax, net is take-home. Backwards: gross = net / (1 − rate). Once a threshold is crossed the reverse calculation is approximate.

Contributions are not from your pay

Myths
on top, up to 30%
Employer contributions are paid on top of the salary; they are not withheld from your pay and do not affect take-home.
06

Frequently asked questions

The rate depends on income from the start of the year, not on the monthly salary. The 15% rate starts above 2.4 million roubles of cumulative income — roughly 200,000 roubles a month. At exactly 200,000 the switch never happens.
«» added to favorites