Russia capital gains tax calculator
Russia taxes a gain as personal income: shares, property and crypto sales pay 13% up to RUB 2.4 million a year and 15% above. A home held five years (three on special grounds) is exempt, and listed Russian shares held over three years get the long-term ownership deduction.
Enter sales by hand or import your trade history. The calculator matches parcels first in, first out, applies the minimum ownership periods, the property deduction or your costs, the cadastral floor and losses carried forward, and shows every step to the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Federal Tax Service and the Tax Code articles each record cites.
Current rules
The rates behind the number
NDFL on disposal gains by year (tax residents)
| Tax year | Securities | Property and crypto | Band |
|---|---|---|---|
| 2021 | 13% / 15% | 13% flat | 15% once salary plus securities pass RUB 5 million |
| 2022 | 13% / 15% | 13% flat | 15% once salary plus securities pass RUB 5 million |
| 2023 | 13% / 15% | 13% flat | 15% once salary plus securities pass RUB 5 million |
| 2024 | 13% / 15% | 13% flat | 15% once salary plus securities pass RUB 5 million |
| 2025 | 13% / 15% | 13% / 15% | 15% on the year's gains above RUB 2.4 million |
| 2026 | 13% / 15% | 13% / 15% | 15% on the year's gains above RUB 2.4 million |
| 2027 | 13% / 15% | 13% / 15% | 15% on the year's gains above RUB 2.4 million |
Exemptions, deductions and losses
| Rule | Value |
|---|---|
| Home, flat or land | Exempt after 5 years, or 3 years if inherited, gifted by close family, privatised or your only home |
| Car and other property | Exempt after 3 years |
| Property deduction instead of costs | RUB 1,000,000 a year for homes and land, RUB 250,000 for other real estate and other property |
| Cadastral floor | Real estate proceeds count at no less than 70% of the cadastral value |
| Listed securities held over 3 years | Long-term ownership deduction up to RUB 3 million per full year held; Russian and EAEU securities only from 2025 |
| Listed-securities losses | Net listed gains, then carry forward 10 years |
| Unlisted securities, crypto and property losses | Net their own pool in the year; no carry-forward |
| Non-residents | 30% on disposal income |
Questions
Russia capital gains questions
Does Russia have a capital gains tax?
Not under that name. A gain on shares, property or crypto is personal income (NDFL). From 2025 all of a resident's gains sit in one group taxed at 13% up to RUB 2.4 million a year and 15% above, separate from the 13% to 22% scale on salary, so a high salary never pushes a gain into a higher band.
What rate applied from 2021 to 2024?
Securities gains joined your salary and were taxed at 13% up to a combined RUB 5 million and 15% above. Property and crypto sales paid a flat 13% however large, and did not count toward the RUB 5 million.
When is a property sale tax-free?
A home, flat or land plot is exempt once you have owned it for five years, or three years when you inherited it, received it as a gift from close family, got it through privatisation or under a lifelong maintenance contract, or it was your only home. A car or other property is exempt after three years. The exemption starts on the anniversary of the purchase.
What reduces a taxable property sale?
Either your documented purchase costs or the property deduction, whichever leaves less to tax: RUB 1 million a year in total for homes, flats and land, and RUB 250,000 for other real estate and for cars and other property. The proceeds of a real estate sale count at no less than 70% of the cadastral value on 1 January of the sale year.
What is the long-term ownership deduction on shares?
Listed securities bought from 2014 and held for more than three years are relieved on their gain, up to RUB 3 million for each full year held. From 2025 it covers only Russian government and corporate securities, units of Russian-managed funds and securities of EAEU issuers, and never securities held on an individual investment account.
How is crypto taxed in Russia?
From 2025 digital currency is property, and a sale is taxed on the proceeds less your documented purchase cost in the 13%/15% group. The year's crypto gains and losses net together; a net loss does not carry forward. Before 2025 the Ministry of Finance treated a crypto sale as a sale of property at 13%.
Can I carry forward losses?
Losses on listed securities first net the year's listed gains and then carry forward for up to 10 years against later listed gains, claimed on the 3-NDFL return. Losses on unlisted securities, crypto and property only reduce gains in their own pool in the same year.
When do I file and pay?
A Russian broker withholds the tax on its clients' securities gains. Other gains go on the 3-NDFL return due by 30 April of the following year, and the tax is paid by 15 July.