How does Russia's progressive NDFL tax reform work?

A 5-tier progressive scale applies: 13% up to 2.4 million RUB, 15% from 2.4M to 5M, 18% from 5M to 20M, 20% from 20M to 50M, and 22% over 50M RUB. The higher rates only apply to income within each respective bracket.

What deductions do employees pay from their salary?

Russian employees only pay personal income tax (NDFL). No social security, pension, or medical insurance is deducted from the employee's paycheck; these are covered entirely by the employer.

How much does an employer pay in mandatory social contributions?

Employers pay a unified 30% social contribution up to the annual limit to the Social Fund of Russia (SFR), and 15.1% on amounts above the threshold, plus accident insurance (from 0.2%).

2026 Tax Reform · NDFL & Social Contributions

Albashi da Haraji a Rasha Na'urar Lissafi 2026

Lissafa albashinku na wata-wata a Rasha na 2026: kason harajin kudin shiga, gudummawar tsaron lafiya da jimillar kudin da mai aiki zai biya.

Bayananku

Jimillar Albashin Wata (Gross)

Yaran da ake daukar nauyinsu

Sakamakon Lissafin Albashi

Kudin albashi na wata:150,000 ₽

Ragin haraji na musamman:0 ₽

Harajin kudin shiga:-19,500 ₽

Kason haraji na gaskiya:13.00 %

Albashi na karshe bayan cire kudi:130,500 ₽

Albashi na shekara:1,566,000 ₽

Employer Social Contributions (30%):45,000 ₽

Jimillar kudin da mai aiki zai biya:195,000 ₽

Tambayoyin da aka fi yi

Tambayoyi — Tsarin Biyan Kuɗin Ma'aikata da Harajin Kuɗi na Rasha

Yaya gyaran harajin NDFL na ci gaba na Rasha yake aiki?

Ana amfani da ma'auni mai matakai 5: 13% har zuwa RUB miliyan 2.4, 15% daga miliyan 2.4 zuwa miliyan 5, 18% daga miliyan 5 zuwa miliyan 20, 20% daga miliyan 20 zuwa miliyan 50, da 22% sama da RUB miliyan 50. Ƙarin ƙimar suna shafar kuɗin shiga da ke cikin kowane mataki ne kawai.

Wadanne cirewa ne ma'aikata suke biya daga albashinsu?

Ma'aikatan Rasha suna biyan harajin kuɗin shiga na mutum (NDFL) ne kawai. Ba a cire tsaron zamantakewa, fansho, ko inshorar likita daga albashin ma'aikaci; mai aiki ne ke ɗaukar waɗannan gaba ɗaya.

Nawa ne mai aiki ke biya a matsayin wajibai gudummawar zamantakewa?

Masu aiki suna biyan gudummawar zamantakewa haɗaɗɗiya ta 30% har zuwa iyakar shekara ga Asusun Zamantakewa na Rasha (SFR), da 15.1% kan kuɗin da ya wuce iyakar, da inshorar haɗari (daga 0.2%).

Albashi da Haraji a Rasha Na'urar Lissafi 2026

Bayananku

Sakamakon Lissafin Albashi

Tambayoyi — Tsarin Biyan Kuɗin Ma'aikata da Harajin Kuɗi na Rasha

Kuna kasuwanci ko daukar ma'aikata a kasashen waje?