Russian Federation tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Russian Federation tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 3 November 2026. Profile last reviewed 29 April 2026.
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| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Russian Federation | 22% | 0% | 15%† | 15%† | 15%† | 22% | 15% |
† This figure rests on a PwC, KPMG tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Russian Federation?
The top rate on a salary is 22%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 22% above RUB 50,000,000.
How are capital gains taxed in Russian Federation?
Russian Federation does not tax a capital gain on shares held as an investment in our model. A gain on an asset held for 60 months or less is taxed at up to 15%.
How are dividends and interest taxed in Russian Federation?
The top rate is 15% on dividends and 15% on interest. Rental income is taxed at up to 22%.
How is crypto taxed in Russian Federation?
Russian Federation taxes a gain on crypto assets as a capital gain, at up to 15%.
Does Russian Federation tax foreign income?
Yes. Russian Federation taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Russian Federation have a wealth tax?
No. Russian Federation has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Russian Federation have an exit tax for individuals?
No. In our model Russian Federation does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Russian Federation have?
Our profiles list 5 regimes: Self-Employed (Samozanyatie / Professional Income Tax - NPD); Patent System (Patentnaya - PSN); Simplified Tax System (USN); Individual Investment Account (IIA Type B); Qualifying Russian shares held over five years. Each has its own conditions.
When do you become tax resident in Russian Federation?
The Russian Federation day test (183 days in the calendar year for final annual status): 183 days in the calendar year for final status; rolling 12 months can affect withholding during the year. Study or treatment absences, official postings, the foreign-resident sanctions exception, treaties and the annual certificate need facts beyond recorded presence.
Residence decides whether Russian Federation taxes you on these rates. See the Russian Federation day-count test and count your own days.
Sources
The Russian Federation profile cites 6 sources for these rules, 3 of them from a government or a statute.
- Federal Law No. 176-FZ of 12 July 2024 - Amendments to Tax Code · official, retrieved 2026-04-29
- Federal Law No. 259-FZ of 31 July 2020 - Digital Financial Assets · official, retrieved 2026-04-29
- В каких случаях доход за продажу акций облагается налогом · official, retrieved 2026-11-03
- PwC WWTS - Russian Federation (Individual) · summary, retrieved 2026-04-29
- KPMG Russia - 2025 Tax Reform Overview · summary, retrieved 2026-04-29
- Налоговый кодекс РФ (часть вторая), ст. 210 п. 2.1 и п. 6, ст. 224 п. 1.1 — ред. от 04.08.2026 (text as reproduced by ConsultantPlus) · summary, retrieved 2026-10-02
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Russian Federation with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Russian Federation side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Slovenia, Slovakia, Turkiye, Ukraine, Kosovo, Albania.