Russian rental income tax

NDFL, USN and NPD on rental income for a resident and a non-resident can be calculated in rubles.

Monthly rent

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Months rented in the year

Tax residency

Open residency calculator

Who rents the flat

Expenses for the year (optional)

No option below deducts them from the tax.
Enter the monthly rent to see the tax.

Before you rent out the flat

  1. Contract: sign a written rental contract that states the rent and the payment dates.
  2. Payments: keep proof of each rent payment.
  3. Declaration: if you pay NDFL yourself, file the return by Apr 30, 2027 and pay the tax by Jul 15, 2027.
  4. Transfer abroad: before you send money, check the rules that apply to you and your bank's requirements.

Sources

Checked: October 3, 2026

How it works

  • Resident NDFL (personal income tax)

    Progressive scale: 13% up to 2.4 million rubles, 15% up to 5 million rubles, 18% up to 20 million rubles, 20% up to 50 million rubles, 22% above.

  • Non-resident NDFL

    30% of income, no deductions.

  • USN (simplified tax) and NPD (tax on professional income)

    USN “income”: 6%. NPD: 4% from an individual and 6% from a company, income up to 2.4 million rubles a year, unavailable to non-residents.

  • Expenses

    The expenses field is optional, and expenses are not counted in any regime.

  • Rounding

    Tax is shown in whole rubles.

  • Status from the day counter

    You can fill in the residency status from the days-in-Russia counter.

Questions

Manage rental income together with taxes

Profiles, tax for a period and a due date calendar.