🧾 Self-employed (NPD) 100/100
- Tax 4% from individuals and 6% from companies
- No reporting and no cash register
- Registration in 10 minutes in the app
- Limit of 2.4M ₽ and a ban on employees
Tool
Compare business forms
Tick the conditions of your business — we will suggest what fits: self-employment, sole proprietor or LLC.
👤 Sole proprietor 85/100
- Flexible tax regimes (simplified, patent)
- You can hire employees
- Simple registration and reporting
- You are liable for debts with personal property
🏢 LLC 60/100
- Liability is limited to the charter capital
- Convenient for partners, investments and large deals
- More credible for tenders and B2B
- More reporting and costs
Detailed comparison matrix
| Criterion | Self-employed (NPD) | Sole proprietor | LLC |
|---|---|---|---|
| Income limit | 2.4M ₽/year | up to 265M ₽ (simplified) / no limit (general) | no limit |
| Employees | Not allowed | Allowed | Allowed |
| Partners | No | Via an agreement | Members and shares |
| Tax (basic) | 4% / 6% | 6% simplified “income” / 15% “income−expenses” | Same as a sole proprietor + profit tax under the general regime |
| Insurance contributions | No | Fixed + 1% over 300k ₽ | On employee salaries |
| Liability | Personal | With personal property | Within the contribution |
| Reporting | No | Return / ledger | Returns + accounting |
| Cash register (online receipt) | Via the app | Usually required | Required |
| Registration | Online in 10 minutes | 3 business days | 3 business days |
| State fee | 0 ₽ | 800 ₽ (0 — online) | 4,000 ₽ (0 — online) |
Want a step-by-step plan? Open the registration wizard or the registration guide.