5 min read
2026-02-24
Deductions for children reduce the tax base:
1-2 children: -1,400 ₽ from the base (saving 182 ₽/month)
3+ children: -3,000 ₽ from the base (saving 390 ₽/month)
Disabled child: -12,000 ₽ from the base (saving 1,560 ₽/month)
Get 13% back on expenses for:
Training (your own or your children’s)
Treatment and medications
Fitness (from 2022)
Voluntary insurance
Some payments are not subject to personal income tax:
Meal compensation (up to limit)
Payment for travel
VHI from the employer
| Mode | Tax rate |
|---|---|
| Personal income tax under an employment contract | 13% |
| Self-employed (individual) | 4% |
| Self-employed (legal entity) | 6% |
For part-time jobs, self-employment is more profitable.
When discussing an offer, please specify whether the amount indicated is gross or net. A difference of 13% can be significant.
Use a salary calculator when negotiating your salary to know exactly how much you'll receive.
See also: Tax calculator, Interest calculator