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audio example by a female speaker
the above transcription of налог is a detailed (narrow) transcription according to the rules of the International Phonetic Association; you can find a description of each symbol by clicking the phoneme buttons in the secction below.
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An example use of налог in a speech by a native speaker of standard russian:
“… обучающие здесь главный налог это навык …”
the word налог occurs in russian on average 11.2 times per one million words; this frequency warrants it to be in the study list for C1 level of language mastery according to CEFR, the Common European Framework of Reference.