Tax Reform 2025: How to Calculate Personal Income Tax (PIT) Under New Rules Using Low-Code

What’s Changing?

The new progressive rates will apply as follows:

  • Up to 2.4 million RUB/year — 13%;

  • 2.4–5 million RUB — 15%;

  • 5–20 million RUB — 18%;

  • 20–50 million RUB — 20%;

  • Over 50 million RUB — 22%.

Example: For an annual income of 3 million RUB:
13% × 2.4 million + 15% × 0.6 million = 312,000 + 90,000 = 402,000 RUB.

Rules for Different Income Types

  1. Salaries: Tax is calculated progressively—each portion of income is taxed at the corresponding rate.

  2. Dividends & Asset Sales: A two-tier system applies:

    • 13% on amounts up to 2.4 million RUB;

    • 15% on income exceeding this threshold.

  3. Bank Deposits: Tax-free threshold = 1 million RUB × the maximum Central Bank key rate for 2024 (currently 16%, resulting in 160,000 RUB exempt).

Exemptions:

  • Families with children will receive additional tax benefits;

  • Participants of the Special Military Operation (SVO) pay 13% on income up to 5 million RUB and 15% above that.

How Does the Botman.one Calculator Work?

Built in just one day, this tool allows users to:
✅ Calculate post-tax income automatically;
✅ Apply progressive rates seamlessly;
✅ Embed calculations into websites, Telegram bots, or CRM systems.

Why Choose Low-Code?

  • Speed: Update formulas in 2 clicks if tax rates change;

  • Accuracy: Built-in data validation and multi-level logic;

  • Flexibility: Add exemptions, regional adjustments, or custom rules.

Try the Calculator Now:

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P.S. Want to automate business processes without hiring developers? Follow my Telegram channel for low-code case studies and tax analytics.

 

Why Botman.one?
The platform empowers even non-technical users to build complex calculators with branching logic and external API integrations. A visual editor, pre-built templates, and instant publishing save up to 80% of development time for financial tools.