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
01
Parameters
the ledger updates on every keystroke02
Salary and income tax by month
cumulative from the start of the yearThe higher rate of 15% starts in October.
Take-home per month: 217,500 ₽ → 215,500 ₽ → 212,500 ₽
03
Bonuses and one-off payments
optionalNo 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 incomeup 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
Mechanics2.4M → 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 pointoct · −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
Steps2.4 / 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
Scopesalary + 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
Termsnet = 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
Mythson 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