How it works
This Russia salary calculator converts a gross salary (before tax) into pay na ruki (take-home) for 2026. For an employee on a regular contract the only deduction is NDFL, the personal income tax. Insurance contributions to the pension fund, health insurance and social insurance are paid by the employer on top of the salary, so they do not reduce your pay and are not part of this calculation.
How NDFL works in 2026
- Progressive scale for residents (Tax Code art. 224): 13% on annual income up to RUB 2,400,000; 15% on the part from 2,400,000 to 5,000,000; 18% from 5,000,000 to 20,000,000; 20% from 20,000,000 to 50,000,000; 22% above 50,000,000. Each rate applies only to the part of income inside its band.
- Employers withhold cumulatively: each month, tax is calculated on income since January, so the 15% rate starts in the month the total passes RUB 2.4 million.
- Standard child deduction (art. 218), per month: RUB 1,400 for the first child, RUB 2,800 for the second and RUB 6,000 for the third and each further one. It is granted every month until your income since the start of the year reaches RUB 450,000; from the month that limit is exceeded it stops.
- The result is rounded to whole rubles, as tax authorities do.
net = gross − NDFL
- NDFL = scale applied to (gross − child deduction for the months in which cumulative income ≤ RUB 450,000)
Worked examples (2026, tax resident)
- RUB 100,000 a month (the default, RUB 1,200,000 a year): NDFL is RUB 156,000, or RUB 13,000 a month, so you receive RUB 87,000 a month.
- RUB 100,000 a month with one child: the deduction of RUB 1,400 works only for four months (income reaches RUB 500,000 in month five), so the base falls by RUB 5,600, NDFL is RUB 155,272 and net is RUB 1,044,728 a year, about RUB 87,061 a month.
- RUB 300,000 a month: annual income of RUB 3.6 million gives NDFL of RUB 492,000 (312,000 on the first 2.4 million plus 15% of 1.2 million). The average net is RUB 259,000 a month, but the 15% rate is withheld from September, so the real payslips drop from that month.
What this calculator leaves out
It assumes a tax resident (183 days or more in Russia over 12 months) on a single salary with the same pay every month, without bonuses, sick pay or vacation pay that change the monthly amounts. Double child deductions for a single parent, the additional RUB 12,000 deduction for a child with disability, property and social deductions, other income and non-resident rates are not modelled. If both parents claim the deduction, each enters the children for whom they claim it.