Russia Personal Income Tax
Detailed personal income tax rates and rules for Russia in 2026.
Russia reformed its income tax system with a progressive structure effective 2025. Rates range from 13% on income up to RUB 2.4 million, 15% on income from RUB 2.4 million to RUB 5 million, 18% on income from RUB 5 million to RUB 20 million, 20% on income from RUB 20 million to RUB 50 million, and 22% above RUB 50 million. Previously, Russia had a famously simple flat tax of 13% (introduced in 2001) that was credited with improving tax compliance. Non-residents are taxed at 30% on Russian-source income, with some exceptions.
| Income Range (RUB) | Tax Rate |
|---|---|
| ₽0 – ₽2.4M | 13% |
| ₽2.4M – ₽5.0M | 15% |
| ₽5.0M – ₽20.0M | 18% |
| ₽20.0M – ₽50.0M | 20% |
| ₽50.0M+ | 22% |
Filing Deadline
April 30 of the following year (tax payment due by July 15)
Residency Rule
An individual is a Russian tax resident if they are physically present in Russia for 183 days or more in a consecutive 12-month period. Residents are taxed on worldwide income at progressive rates. Non-residents are taxed at 30% on Russian-source income (15% on dividends). Remote workers for Russian companies may be taxed at 13-15% regardless of residency status under recent reforms.
Additional Notes
Russia provides standard tax deductions including: a basic deduction for children (RUB 1,400 per child for the first two, RUB 3,000 for each subsequent child), social deductions for education and medical expenses (capped at RUB 150,000), property deductions for home purchases (up to RUB 2 million of purchase price and RUB 3 million in mortgage interest), and professional deductions for self-employed and freelancers.
How Russia Income Tax compares
Russia’s top personal income tax rate of 22% is the 140th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
