Taxes and deductions
Income tax on the progressive scale, and how much of it comes back
Income tax for the year
402 000,00 ₽
effective rate 13,4% · top rate 15%
Refund
60 000,00 ₽
400 000,00 ₽ of deductions accepted
Take-home income
2 658 000,00 ₽
89% of the income is left after tax
Tax scale, bracket by bracket
| Bracket | Rate | Base | Tax | Base after deductions | Tax after deductions |
|---|---|---|---|---|---|
| up to 2 400 000 ₽ | 13% | 2 400 000,00 ₽ | 312 000,00 ₽ | 2 400 000,00 ₽ | 312 000,00 ₽ |
| 2 400 000 ₽ to 5 000 000 ₽ | 15% | 600 000,00 ₽ | 90 000,00 ₽ | 200 000,00 ₽ | 30 000,00 ₽ |
| 5 000 000 ₽ to 20 000 000 ₽ | 18% | — | — | — | — |
| 20 000 000 ₽ to 50 000 000 ₽ | 20% | — | — | — | — |
| above 50 000 000 ₽ | 22% | — | — | — | — |
| Total | — | 3 000 000,00 ₽ | 402 000,00 ₽ | 2 600 000,00 ₽ | 342 000,00 ₽ |
A higher rate applies only to the slice of income that reaches its bracket. Deductions empty the base from the top down, so they come back at the highest rate the income actually reached.
Deductions
| Deduction | Claimed | Limit | Accepted |
|---|---|---|---|
| Property (home purchase) | — | 2 000 000 ₽ | — |
| Mortgage interest | — | 3 000 000 ₽ | — |
| Investment account (type A) | 400 000,00 ₽ | 400 000 ₽ | 400 000,00 ₽ |
| Social: medical treatment | — | 150 000 ₽ | — |
| Social: education | — | 150 000 ₽ | — |
| Total | — | — | 400 000,00 ₽ |
Treatment and education share one social ceiling. A deduction can never exceed the yearly income, so anything above it stays out of the "Accepted" column.
Reference block: the method, a worked example and answers to common questions. It does not affect the calculation above.
How it is calculated
- Personal income tax follows the progressive scale in force since 2025: 13% on annual income up to 2 400 000 ₽, 15% on the part from 2 400 000 to 5 000 000 ₽, 18% up to 20 000 000 ₽, 20% up to 50 000 000 ₽ and 22% above that. A higher rate applies only to the slice of income inside its bracket, never to the whole salary.
- Each bracket’s charge is its slice times its rate: tax = (min(income, top) - bottom) * rate / 100, rounded to the kopeck right in the bracket — which is how the tax is actually assessed. The total is the exact sum of the brackets, so the scale table always agrees with its footer.
- Deductions lower the taxable base, not the tax itself. Each is accepted within its statutory ceiling: the property deduction — up to 2 000 000 ₽ of purchase costs, mortgage interest — up to 3 000 000 ₽, an IIS contribution — up to 400 000 ₽ a year, while treatment and education share one social ceiling of 150 000 ₽.
- The refund is the difference between the taxes on two bases: refund = tax(income) - tax(income - deductions). A deduction empties the top bracket you reached first, so it is repaid at the highest rate you actually paid.
- The scale and ceilings are dated reference data: the law changes, and a past year must be computed on that year’s scale. The values arrive from the reference service; offline, the calculator uses its built-in current copy.
Worked example
The figures the page opens with: income of 3 000 000 ₽ a year. The first 2 400 000 ₽ is taxed at 13% — 312 000 ₽; the remaining 600 000 ₽ falls into the 15% bracket — another 90 000 ₽. Total tax 402 000 ₽, an effective rate of 13.4%.
A 400 000 ₽ IIS contribution shrinks the base to 2 600 000 ₽: the tax becomes 342 000 ₽ and the state refunds 60 000 ₽. Note that this is 15% of the contribution, not 13% — the deduction landed on the top bracket the income had reached.
Frequently asked questions
If my income crosses a threshold, is all of it taxed at the higher rate?
No. The progression applies in slices: only the amount above the threshold is taxed at the higher rate. On 2 500 000 ₽ of income, just 100 000 ₽ is taxed at 15%; the rest stays at 13%.
Which deductions does the calculator support?
The four most common: the property deduction on a home purchase (up to 2 000 000 ₽ of costs), mortgage interest (up to 3 000 000 ₽), the IIS contribution deduction (up to 400 000 ₽ a year), and the social ones — treatment and education under a shared 150 000 ₽ annual ceiling.
Why did the refund exceed 13% of the deduction?
Because a deduction shrinks the base from the top bracket down. If part of your income was taxed at 15% or 18%, the deduction eats that part first — and is refunded at that rate. The example shows it: 60 000 ₽ on a 400 000 ₽ contribution is exactly 15%.
Are treatment and education two separate ceilings?
No — the social ceiling is shared: 150 000 ₽ a year for treatment and education together. Enter 100 000 ₽ of each and only 150 000 ₽ is accepted; the calculator trims the second line automatically.
How is a deduction actually claimed?
Through the annual tax return, through your employer during the year, or — for some deductions — in the simplified flow of the tax service’s portal. The calculator shows the amount you are claiming; the filing route does not change it.
Does it tax deposits, dividends or property sales?
No — this is the personal income tax on main income (salary and similar) with its deductions. Deposit interest, dividends and property sales have their own bases and rules; enter here the annual income the progressive scale applies to.