Russia — Personal Income Tax (НДФЛ) for Individuals and ИП on ОСНО
Asked about Russian personal income tax (НДФЛ / nalog na dokhody fizicheskikh lits) for individuals or for individual entrepreneurs (ИП) on the general system (ОСНО).
Key facts — Russia, 2026
| Field | Value |
|---|---|
| Tax | НДФЛ — personal income tax (nalog na dokhody fizicheskikh lits) |
| Tax year | 2026 calendar year (1 Jan – 31 Dec); НДФЛ is a calendar-year tax |
| Legislation | Налоговый кодекс РФ, часть вторая, глава 23 (Tax Code, Part Two, Chapter 23, arts. 207–233) |
| Authority | ФНС — Федеральная налоговая служба (Federal Tax Service), nalog.gov.ru |
| Filing portal | Личный кабинет налогоплательщика (taxpayer Personal Account), lkfl2.nalog.ru |
| Resident scale (2026) | Progressive 13 / 15 / 18 / 20 / 22 %, applied band-by-band on the excess |
| Non-resident rate | 30 % generally (exceptions in §3) |
| Residency test | ≥ 183 days of physical presence in Russia in any rolling 12-month period |
| ИП ОСНО base | Net business profit = доходы − профессиональный вычет (documented expenses or 20 % standard) |
| Annual declaration | 3-НДФЛ, filed by 30 April of the following year |
| Final payment | НДФЛ balance due by 15 July of the following year |
| ИП advance payments | Quarterly, due 28 April / 28 July / 28 October |
| ИП ОСНО + VAT | ИП on ОСНО are also НДС (VAT) payers — standard НДС rate 22 % from 1 Jan 2026 (Law 425-FZ); see russia-vat |
| Currency | Russian rouble (₽ / RUB) |
| Quality tier | Research-verified — pending sign-off by a qualified Russian accountant |
| Skill version | 1.0 |
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Research-verified
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About
Use this skill whenever asked about Russian personal income tax (НДФЛ / nalog na dokhody fizicheskikh lits) for individuals or for individual entrepreneurs (ИП) on the general system (ОСНО). Trigger on phrases like "НДФЛ", "income tax Russia", "13% 15% Russia", "progressive scale Russia", "3-НДФЛ", "ИП ОСНО", "professional deduction Russia", "профессиональный вычет", "tax residency Russia 183 days", "personal income tax Russia 2026", or any request to compute, classify, or advise on Russian НДФЛ. This skill covers the progressive НДФЛ scale (13/15/18/20/22%) effective from 1 Jan 2025, tax residency, the non-resident 30% rate, ИП on ОСНО paying НДФЛ on net business profit with the professional deduction, the annual 3-НДФЛ declaration, advance payments, and the standard/social/property deduction overview. For simplified alternatives see ru-usn (УСН) and ru-self-employed-npd (НПД / самозанятые).
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