Russian Federation

Individual - Sample personal income tax calculation

Last reviewed - 12 February 2021

If the annual taxable employment income received by a Russian tax resident is RUB 10,000,000, then the amount of tax is equal to RUB 1,400,000 (5,000,000 x 0.13 + 5,000,000 * 0.15).

If the annual employment income from Russian source received by a Russian tax non-resident is RUB 500,000, then the amount of tax is equal to RUB 150,000 (500,000 x 0.3).