ru-income-tax

Russia — Personal Income Tax (НДФЛ) for Individuals and ИП on ОСНО

This skill computes and explains Russian personal income tax — НДФЛ (nalog na dokhody fizicheskikh lits) — for two populations: ordinary individuals with taxable income, and ИП (individualnyy predprinimatel, sole trader) operating on the общая система налогообложения / ОСНО (the general taxation regime). Reply to the user in their own language; embed the native Russian terms in parentheses on first use.

AI language rule: Detect the user's language and answer in it. Keep Russian tax terms (НДФЛ, ИП, ОСНО, ФНС, 3-НДФЛ, профессиональный вычет, авансовый платёж) verbatim — they are proper terms the user and their accountant will recognise.

1. Quick Reference

Quick Reference table

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

Progressive resident rate table (2026)

Progressive resident rate table (2026) (Налоговый кодекс гл. 23 art. 224)

Band	Annual taxable income (₽)	Rate	НДФЛ on a full band
1	up to 2 400 000	13 %	up to 312 000 ₽
2	over 2 400 000 to 5 000 000	15 %	390 000 ₽ on the 2.6M slice
3	over 5 000 000 to 20 000 000	18 %	2 700 000 ₽ on the 15M slice
4	over 20 000 000 to 50 000 000	20 %	6 000 000 ₽ on the 30M slice
5	over 50 000 000	22 %	22 % of the excess

The five-band scale took effect 1 January 2025 and continues unchanged into 2026. The higher rate applies only to the portion of income inside that band (band-by-band / поэтапно), never to the whole amount. Bands below are annual taxable income of a tax resident.

Verify current values at filing time against ФНС (nalog.gov.ru) and Налоговый кодекс гл. 23 art. 224. Bands are nominal rouble figures fixed in statute (not indexed automatically), so confirm they have not been re-set for the year you are filing.

Special "passive income" 13 / 15 % scale [verify]

For certain income categories — dividends (дивиденды), bank deposit interest (проценты по вкладам), gains on securities (ценные бумаги) and digital financial assets, and sale of property (продажа имущества) — a separate two-rate scale applies to residents: 13 % up to 2 400 000 ₽ and 15 % above. These do not climb to 18/20/22 %. Treat this base separately from the main employment/business base. Verify the exact list of qualifying income before applying.

Conservative defaults (apply when an input is missing or ambiguous)

• Residency unknown → assume non-resident (30 %) until ≥ 183 days of presence is documented. This is the cautious assumption (higher tax); flag for the reviewer to confirm and re-compute as resident if proven.
• ИП deduction method unknown → use whichever is lower tax for the client only after both are computed; if expenses cannot be documented at all, fall back to the 20 % standard professional deduction.
• Income classification unclear (main scale vs passive 13/15 % scale) → flag, do not guess.
• Foreign-source income for a resident → flag. Residents are taxed on worldwide income; sanctions and double-tax-treaty suspension complicate this — escalate.
• Round each computation step to the kopeck, final НДФЛ to the whole rouble (standard ФНС rounding) — verify rounding direction at filing.

2. Required Inputs & Refusal Catalogue

Required inputs

1. Taxpayer type — ordinary individual, or ИП on ОСНО. (If ИП is on УСН or НПД, stop and route to ru-usn / ru-self-employed-npd.)
2. Residency status — days of physical presence in Russia over the relevant rolling 12 months.
3. ИНН (taxpayer identification number) — 12 digits for an individual/ИП.
4. Income by category — employment (зарплата), business turnover (доходы от предпринимательской деятельности), dividends, interest, property sale, other.
5. For ИП: documented business expenses with primary documents (первичные документы), or a decision to use the 20 % standard professional deduction.
6. Deductions claimed — standard (стандартные), social (социальные), property (имущественные), investment (инвестиционные).
7. Withholding already taken — НДФЛ withheld at source by a tax agent (налоговый агент), and ИП advance payments already made in-year.

Refusal catalogue

Refusal catalogue table

Code	Refuse / escalate when…	Action
R-RU-1	Taxpayer is a legal entity (ООО/АО).	НДФЛ does not apply — they pay налог на прибыль (corporate tax). Out of scope.
R-RU-2	ИП is on УСН, ПСН, ЕСХН, or НПД, not ОСНО.	Route to ru-usn / ru-self-employed-npd / patent skill. This skill is ОСНО only.
R-RU-3	Cross-border / foreign-source income, or a counterparty in a sanctioned relationship.	Flag [T2/T3]; treaty suspension and sanctions affect treatment. Escalate to a qualified Russian accountant.
R-RU-4	"Foreign agent" (иностранный агент) status, or other special-category taxpayer.	A punitive 30 % НДФЛ regime may apply; out of scope — escalate.
R-RU-5	Controlled foreign company (КИК) income, crypto/DFA mining, or self-employed VAT interplay beyond basics.	Out of scope — escalate.
R-RU-6	User asks to under-report income, fabricate expenses, or backdate documents.	Refuse. See PROHIBITIONS.
R-RU-7	Inputs insufficient to determine residency or income category and the user cannot supply them.	Apply conservative default, flag clearly, and recommend reviewer confirmation.

3. Residency & Rates

Tax residency (налоговое резидентство)

• Tax residency definition — A person is a Russian tax resident (налоговый резидент РФ) if present in Russia for at least 183 calendar days within any rolling 12-month period. Residency is determined per the facts of the year, not by citizenship. Short trips abroad for treatment/study (under 6 months) generally do not break the count — verify the specific exception list. - Resident → taxed on worldwide income at the progressive 13/15/18/20/22 % scale (or the special 13/15 % scale for qualifying passive income). - Non-resident → taxed only on Russian-source income, generally at a flat 30 %. (Налоговый кодекс art. 207)

Non-resident rate exceptions [verify]

The flat 30 % has carve-outs where the progressive resident scale (or a reduced flat rate) applies even to non-residents — confirm each before relying on it:

• Dividends from Russian companies to non-residents: 15 % (verify; treaty may reduce).
• Highly qualified specialists (ВКС), EAEU-country workers, patent-based migrant workers, refugees, and remote workers for Russian employers — may be taxed on the progressive resident scale rather than 30 %. Verify the current list in art. 224, as it has been amended repeatedly.

Verify current value: non-resident treatment is the most volatile part of Russian НДФЛ. Always check the live text of Налоговый кодекс art. 224 and ФНС guidance for the filing year.

4. ИП on ОСНО — Professional Deduction & Net Profit

An ИП on ОСНО pays НДФЛ on the net profit of the business, not on gross turnover. The taxable base is:

• НДФЛ base (ИП ОСНО) — НДФЛ base (ИП ОСНО) = доходы (business income) − профессиональный вычет (professional deduction) − other applicable deductions (standard / social / property)

Professional deduction (профессиональный вычет) — art. 221

• Professional deduction methods — The ИП chooses one of two methods for the year (cannot mix): 1. Documented expenses (расходы по документам) — actual business expenses supported by primary documents (первичные документы): purchases, rent, wages, contributions, depreciation, etc. Composition mirrors the profit-tax rules of гл. 25. 2. 20 % standard deduction (стандартный профвычет 20 %) — if expenses cannot be documented (or are below 20 %), deduct a flat 20 % of business income without proof. > Choose documented expenses when they exceed 20 % of income; otherwise the 20 % standard is better. Compute both and pick the lower-tax outcome. The 20 % method applies only to business income, not to employment or other personal income. (art. 221)

НДС (VAT) for ИП on ОСНО

• VAT for ИП on ОСНО — ИП on ОСНО are also VAT payers (плательщики НДС). From 1 January 2026 the standard НДС rate is 22 % (Federal Law No. 425-FZ; up from 20 %), with a preferential 10 % rate for socially significant goods. НДФЛ and НДС are separate taxes with separate returns — do not net them. For VAT classification, returns, and reverse charge, defer to the russia-vat skill. (Federal Law No. 425-FZ)

Advance payments (авансовые платежи) — art. 227

Advance payment due dates (art. 227)

Period	Advance due date (2026 income)
Q1 (Jan–Mar)	28 April
Half-year (Jan–Jun)	28 July
9 months (Jan–Sep)	28 October
Annual balance	15 July of the following year (with the 3-НДФЛ)

• Advance for period formula — Advance for period = (income to date − deductions to date) × rate − advances already paid (art. 227)

ИП on ОСНО self-compute and pay quarterly НДФЛ advances based on actual income to date, less professional and other deductions, less prior advances:

Advances flow through the ЕНС / ЕНП (единый налоговый счёт / платёж — Single Tax Account/Payment) system; verify the current EНП mechanics, as ФНС has changed notification (уведомление) requirements recently.

Annual declaration (3-НДФЛ)

• 3-НДФЛ filing rules — - Form: 3-НДФЛ, filed via Личный кабинет, in person, or by post. - Deadline to file: 30 April of the year following the tax year (e.g. 2026 income → file by 30 Apr 2027). - Deadline to pay the balance: 15 July of the following year. - ИП on ОСНО must file 3-НДФЛ even if the result is a loss or zero (declaration is mandatory).

Deductions overview (вычеты) — individuals and ИП alike

• Стандартные (standard) — per-child allowances, allowances for certain categories. Verify current per-child amounts and income caps.
• Социальные (social) — medical treatment, education, pension/insurance contributions, charity, fitness. Subject to an annual aggregate cap — verify the current cap (it was raised in recent years).
• Имущественные (property) — deduction on purchase of housing (capped on cost and on mortgage interest) and reliefs on sale of property held over the minimum holding period. Verify caps and holding periods.
• Инвестиционные (investment) — ИИС (individual investment account) and long-term securities reliefs.

Deductions reduce the base taxed at 13 % first; verify how each interacts with the higher bands.

5. Transaction Pattern Library

Transaction Pattern Library table

Pattern (Russian → English)	Likely category	НДФЛ treatment	Tier
ЗАРПЛАТА / Заработная плата (salary)	Employment income	Main scale; usually withheld by tax agent	T1
АВАНС (salary advance)	Employment income	Main scale (part of salary)	T1
ОПЛАТА ПО ДОГОВОРУ / За услуги (payment for services)	ИП business income	Goes into ИП доходы; main scale after проф. вычет	T1
ОПЛАТА ПО СЧЁТУ № … (invoice payment)	ИП business income	Business income	T1
ДИВИДЕНДЫ (dividends)	Passive income	Special 13/15 % scale; often withheld by payer	T2
ПРОЦЕНТЫ ПО ВКЛАДУ (deposit interest)	Passive income	Special scale; threshold exemption — verify	T2
ПРОДАЖА КВАРТИРЫ / Продажа имущества (property sale)	Capital	Special scale; check holding period & vychet	T2
ВОЗВРАТ / Возврат средств (refund)	Not income	Exclude (return of own money)	T1
ПЕРЕВОД МЕЖДУ СВОИМИ СЧЕТАМИ (transfer between own accounts)	Internal	Exclude	T1
АРЕНДА / Арендная плата (rent received)	Other income	Main scale (rental income)	T2
ВЗНОСЫ / Страховые взносы (insurance contributions paid)	ИП expense	Deductible expense / проф. вычет	T2
НАЛОГ / НДФЛ / ЕНП (tax paid)	Tax payment	Not income; reconcile against liability	T1
ГОНОРАР (fee/royalty), ROYALTY	Business/other income	Income; check проф. вычет eligibility	T2
CARD2CARD / Перевод СБП (peer transfer)	Ambiguous	Flag — could be gift, repayment, or income	T2

Map bank-statement memos to НДФЛ treatment. Russian keyword first, English/translit equivalents after.

Peer-to-peer transfers (СБП, card-to-card) are not automatically income but are a frequent ФНС audit trigger for ИП. Flag and ask the client to characterise them.

6. Worked Examples

All examples use the 2026 resident scale unless stated. Figures are illustrative; verify rates and bands.

Example 1 — Resident salary below the first threshold

Income: 1 800 000 ₽ salary, resident, no deductions.

• Entirely in Band 1 → 1 800 000 × 13 % = 234 000 ₽.
• Usually withheld monthly by the employer (tax agent); no 3-НДФЛ needed if that is the only income.

Example 2 — Resident income spanning three bands (band-by-band)

Income: 8 000 000 ₽, resident, no deductions.

• Band 1: 2 400 000 × 13 % = 312 000
• Band 2: (5 000 000 − 2 400 000) = 2 600 000 × 15 % = 390 000
• Band 3: (8 000 000 − 5 000 000) = 3 000 000 × 18 % = 540 000
• Total НДФЛ = 312 000 + 390 000 + 540 000 = 1 242 000 ₽ (effective rate 15.5 %).
• Note: the 18 % rate hits only the 3M slice above 5M, never the whole 8M.

Example 3 — Very high earner reaching the top band

Income: 60 000 000 ₽, resident.

• Band 1: 312 000; Band 2: 390 000; Band 3: 15 000 000 × 18 % = 2 700 000; Band 4: 30 000 000 × 20 % = 6 000 000; Band 5: (60 000 000 − 50 000 000) = 10 000 000 × 22 % = 2 200 000.
• Total = 312 000 + 390 000 + 2 700 000 + 6 000 000 + 2 200 000 = 11 602 000 ₽ (effective 19.3 %).

Example 4 — ИП on ОСНО, documented expenses

Business income 5 000 000 ₽; documented expenses 3 200 000 ₽ (> 20 % of income).

• Use documented method → base = 5 000 000 − 3 200 000 = 1 800 000 ₽.
• All in Band 1 → 1 800 000 × 13 % = 234 000 ₽ annual НДФЛ.
• Paid as quarterly advances (28 Apr / 28 Jul / 28 Oct) with the balance by 15 Jul; 3-НДФЛ by 30 Apr.
• Separately, the ИП charges/declares НДС at 22 % on taxable supplies (see russia-vat).

Example 5 — ИП on ОСНО, 20 % standard professional deduction

Business income 3 000 000 ₽; expenses cannot be documented.

• 20 % standard вычет = 600 000 ₽ → base = 2 400 000 ₽.
• Band 1: 2 400 000 × 13 % = 312 000 ₽ (sits exactly at the band-1 ceiling).
• If documented expenses had been only 400 000 ₽ (< 20 %), the 20 % method is better — choose it.

Example 6 — Non-resident, Russian-source income

Non-resident (present < 183 days) earns 3 000 000 ₽ of Russian-source consulting income, no special status.

• Flat 30 % → 3 000 000 × 30 % = 900 000 ₽. The progressive scale does not apply.
• If the person later qualifies as resident for the year, recompute on the progressive scale and reconcile.

7. Rules

Tier 1 — deterministic (apply as written; cite Налоговый кодекс гл. 23)

• T1-1 — Residency = ≥ 183 days in 12 months → progressive resident scale; else 30 % flat. (art. 207, 224)
• T1-2 — Resident main scale is 13/15/18/20/22 % applied band-by-band on the excess, never flat on the whole. (art. 224)
• T1-3 — Bands (2026): 2.4M / 5M / 20M / 50M ₽ boundaries — verify. (art. 224)
• T1-4 — ИП on ОСНО taxable base = business income − professional deduction − other deductions. (art. 221, 227)
• T1-5 — Professional deduction = documented expenses or 20 % standard; one method only. (art. 221)
• T1-6 — 3-НДФЛ filed by 30 April; balance paid by 15 July; ИП advances by 28 Apr / 28 Jul / 28 Oct. (art. 227, 229)
• T1-7 — ИП on ОСНО are НДС payers; standard НДС 22 % from 1 Jan 2026 (Law 425-FZ). НДФЛ and НДС are separate — never net them. (Law 425-FZ)
• T1-8 — Internal transfers and refunds are not income.

Tier 2 — reviewer judgement (flag and present options)

• T2-1 — Choosing between documented vs 20 % professional deduction when close to the break-even.
• T2-2 — Classifying income into the main scale vs the special 13/15 % passive scale.
• T2-3 — Non-resident exceptions (ВКС, EAEU, dividends, remote workers) — confirm against current art. 224. (art. 224)
• T2-4 — Property-sale exemptions and minimum holding periods; имущественный вычет caps.
• T2-5 — Social/standard/investment deduction caps and their interaction with higher bands.
• T2-6 — Treatment of СБП / card-to-card receipts for an ИП (audit-sensitive).
• T2-7 — Worldwide-income reporting for residents with foreign assets/accounts (КИК, treaty suspension).

8. Bank Statement Reading Guide

Russian banks — statement quirks

• Sberbank / Сбербанк (СберБизнес) — memos often truncated; ОПЛАТА ПО ДОГОВОРУ plus counterparty ИНН.
• Tinkoff / Т-Банк (Т-Бизнес) — clean CSV/JSON export; Назначение платежа field carries the memo.
• Alfa-Bank / Альфа-Банк — Назначение платежа field; СБП transfers tagged Перевод СБП.
• VTB / ВТБ, Точка, Modulbank / Модульбанк — popular with ИП; exports include ИНН/КПП of payer.

Always reconcile the назначение платежа (payment purpose) field plus the counterparty ИНН against the ИП's contracts. Business income for an ИП may legitimately land on a personal card — split personal vs business carefully and flag mixed-use accounts.

Reference checklist

• Confirm taxpayer type (individual vs ИП on ОСНО) and that ОСНО — not УСН/НПД/ПСН — applies.
• Establish residency (day count) → choose progressive scale vs 30 %.
• Separate income into main-scale base and special 13/15 % base.
• For ИП: compute both deduction methods, choose the better; verify primary documents exist.
• Apply bands band-by-band; do not flat-rate the whole income.
• Net off withholding (tax agent) and ИП advances already paid.
• Confirm 3-НДФЛ filing (30 Apr) and balance payment (15 Jul) dates for the right year.
• Remind ИП of separate НДС obligations (22 % from 2026) — defer to russia-vat.
• Mark every figure that requires reviewer/accountant sign-off.

Test suite (self-check before delivering)

1. Income exactly 2 400 000 ₽ resident → НДФЛ = 312 000 ₽ (all Band 1). ✔
2. Income 5 000 000 ₽ resident → 312 000 + 390 000 = 702 000 ₽. ✔
3. Income 20 000 000 ₽ resident → 312 000 + 390 000 + 2 700 000 = 3 402 000 ₽. ✔
4. ИП income 1 000 000 ₽, no docs → 20 % вычет 200 000 → base 800 000 × 13 % = 104 000 ₽. ✔
5. Non-resident, 1 000 000 ₽ Russian-source, no special status → 300 000 ₽ (30 %). ✔
6. Did you flag residency-unknown as non-resident default? Did you keep НДФЛ and НДС separate? ✔

PROHIBITIONS

• Do NOT apply a single flat rate to the whole income for a resident — the scale is band-by-band.
• Do NOT assume the bands are indexed; verify the current rouble thresholds each filing year.
• Do NOT treat an ИП's gross turnover as the НДФЛ base — deduct the professional deduction first.
• Do NOT mix the documented-expense and 20 % methods, or apply the 20 % deduction to non-business income.
• Do NOT net НДФЛ against НДС; they are separate taxes with separate returns.
• Do NOT default an unverified taxpayer to resident — default to non-resident (30 %) and flag.
• Do NOT advise on under-reporting income, fabricating expenses, backdating primary documents, or disguising business receipts as personal transfers. Refuse such requests.
• Do NOT opine on sanctions, foreign-agent status, КИК, or cross-border treaty positions — escalate.
• Do NOT file or finalise any 3-НДФЛ without sign-off by a qualified Russian accountant.

Disclaimer

This skill is research-verified against ФНС (nalog.gov.ru), PwC Worldwide Tax Summaries (Russian Federation), and reputable secondary sources, and is current to tax year 2026 as understood in May 2026. It is not a substitute for professional advice. Russian tax law — especially non-resident rules, deduction caps, and the НДС rate — changes frequently and is affected by sanctions and treaty suspensions. Every output must be reviewed and signed off by a qualified Russian accountant before it is relied upon or submitted to the ФНС. Figures marked "verify current value" must be confirmed against the live Налоговый кодекс гл. 23 and ФНС guidance for the applicable year.

Part of openaccountants.com — open-source tax skills for self-employed people.