Russian Federation

Individual - Sample personal income tax calculation

Last reviewed - 23 September 2020

If the annual taxable employment income received by a Russian tax resident is RUB 1,000,000, then the amount of tax is equal to RUB 130,000 (1,000,000 x 0.13).

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).