8 min read
2026-03-02
When calculating wages, it is important to understand the difference between “dirty” and “clean” wages, as well as who pays how much to the budget.
Since 2025, Russia has a progressive personal income tax scale:
| Income per year | Personal income tax rate |
|---|---|
| Up to 2.4 million rubles. | 13% |
| 2.4–5 million rubles. | 15% |
| 5–20 million rubles. | 18% |
| 20–50 million rubles. | 20% |
| Over 50 million rubles. | 22% |
Personal income tax is withheld by the employer from the employee’s salary.
In addition to personal income tax, the employer pays contributions “on top” of the accrued salary:
PFR + MHIF + Social Insurance Fund — single tariff 30% (up to the maximum base)
Above the maximum base — 15.1%
Injury rate — 0.2–8.5% (depending on the professional class)
Salary 100,000 rub./month:
Personal income tax 13%: −13,000 rub.
Employer contributions 30%: +30,000 rub.
For the first and second child - 1400 rubles/month. everyone
For the third and subsequent ones - 3000 rubles/month.
For a disabled child - 12,000 rubles/month.
Treatment - up to 150,000 rubles.
Education of children - up to 110,000 rubles.
Pension contributions - up to 150,000 rubles.
When buying a home - up to 2 million rubles. (RUB 260,000 tax)
For mortgage interest - up to 3 million rubles.
Use salary calculator - enter your salary and get an exact breakdown: personal income tax, contributions and amount in hand.
See also: Tax calculator, Financial planner