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
| 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.
| 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.