HSE IPAA
Personal income tax in 2026
Residents are taxed on a progressive scale (clause 1, Art. 224 of the Tax Code). A higher rate applies only to the part of income above the threshold; income is calculated on a cumulative year-to-date basis:
- 13% on income up to RUB 2.4 million a year;
- 15% on the part from RUB 2.4 million to RUB 5 million;
- 18% from RUB 5 million to RUB 20 million; 20% from RUB 20 million to RUB 50 million; 22% above RUB 50 million.
Non-residents pay 30% with no deductions, except those to whom the resident scale applies (highly qualified specialists, workers with a patent, citizens of EAEU countries, etc.).
Child deductions
Standard monthly deduction: RUB 1,400 for the first child, RUB 2,800 for the second, RUB 6,000 for the third and each subsequent child, RUB 12,000 for a child with a disability. The deduction applies until the month in which year-to-date income exceeds RUB 450,000 (subclause 4, clause 1, Art. 218 of the Tax Code).
Insurance contributions
Unified rate: 30% up to the contribution cap (RUB 2,979,000 for 2026) and 15.1% above it. From 2026, the reduced 15% rate on payments above 1.5 × the minimum wage is retained only for SMEs in listed priority industries, and 7.6% for manufacturing SMEs. Workplace injury contributions range from 0.2% to 8.5% depending on the occupational risk class.
