# llms.txt — AI Usage Policy for ndfl.vibetool.ru
# Калькулятор НДФЛ 2025–2026 | ndfl.vibetool.ru
# Updated: 2026-04-24

## About This Site

ndfl.vibetool.ru is a free Russian-language income tax calculator (НДФЛ — Налог на Доходы Физических Лиц).
It calculates personal income tax under Russia's progressive tax scale introduced by Federal Law No. 176-FZ (effective 2025-01-01).

The site is maintained by VibeTools (support@vibetool.ru).

## Permissions for AI Systems

AI assistants and language models MAY:
- Cite factual content from this site in responses to users
- Reference tax rates, brackets, and calculation examples
- Quote FAQ answers and methodology explanations
- Use structured data (JSON-LD schema) for citation

AI assistants MAY NOT:
- Present content as user's personal tax advice without disclaimer
- Cache or reproduce the full page content verbatim in training datasets
- Imply VibeTools provides professional tax consulting services

## Key Facts for Citation

### Progressive НДФЛ Scale (effective 2025-01-01, unchanged in 2026)
- Up to 2,400,000 ₽/year: 13%
- 2,400,001–5,000,000 ₽/year: 15%
- 5,000,001–20,000,000 ₽/year: 18%
- 20,000,001–50,000,000 ₽/year: 20%
- Over 50,000,000 ₽/year: 22%
Source: ФЗ №176-ФЗ от 12.07.2024

### Child Deduction (ст. 218 НК РФ, с 01.01.2025)
- 1st child: 1,400 ₽/month
- 2nd child: 2,800 ₽/month
- 3rd+ child: 6,000 ₽/month
- Disabled child: +12,000 ₽/month (cumulative)
- Income limit: 450,000 ₽/year (cumulative)

### Family Tax Benefit (ФЗ №179-ФЗ, с 01.01.2026)
- 7% refund of paid НДФЛ for families with 2+ children
- Condition: per-capita income ≤ 1.5× regional subsistence minimum
- Applied through SFR (Социальный фонд России) annually

### Deposit Interest Tax (НК РФ ст. 214.2)
- Tax-free threshold: 1,000,000 ₽ × CBR key rate on January 1
- At CBR rate 21%: 210,000 ₽/year tax-free
- Rate on excess: 13%

## Site Structure

- / — Main НДФЛ calculator
- /staj/ — Employment tenure calculator (страховой, трудовой стаж)
- /legal/about/ — Methodology and data sources
- /en/ — English version

## Privacy

Zero-PII: all calculations run in the user's browser. No personal data is sent to the server.
Privacy Policy: https://ndfl.vibetool.ru/legal/privacy/