Taxes
Tax regimes 2026: comparison and calculator
Review NPD, USN 6% and 15%, the patent and OSNO side by side, then enter your own figures — the calculator will show which regime is cheaper.
Comparison
Tax regimes in one table
The figures are approximate — always check the current conditions.
| Regime | Who it suits | Rate | 2026 limits | Reporting and contributions |
|---|---|---|---|---|
| NPD (self-employed) | Solo contractors without employees: services and own-production goods | 4% — payments from individuals, 6% — from sole proprietors and companies | Annual income up to 2.4M ₽; no hired employees allowed | No reporting, receipts via the “My Tax” app; no contributions |
| Sole proprietor on USN “Income” 6% | Small business with steady revenue and modest expenses | 6% of income (regions may reduce it) | Income up to ~450M ₽ a year (incl. the deflator coefficient) | Annual return; fixed contributions 53,658 ₽ + 1% above 300,000 ₽ |
| Sole proprietor on USN “Income minus expenses” 15% | Business with substantial expenses that can be documented | 15% of (income − expenses), minimum 1% of income | Income up to ~450M ₽ a year (incl. the deflator coefficient) | Annual return + income ledger (KUDiR); contributions 53,658 ₽ + 1% |
| Patent (PSN) | Sole proprietors with predictable regional potential income (usually up to 15 employees) | 6% of the potential income set by regional law | Potential income across all patents up to 60M ₽ a year | No tax return, the patent is paid in instalments; contributions can be offset |
| OSNO | Larger business, exporters and partners that need VAT | Personal income tax 13–15% + VAT 0 / 10 / 20% | No income limits | PIT and VAT returns; contributions 53,658 ₽ + 1% |
Please note: the figures are approximate — always check the current conditions on the Federal Tax Service website and in the Tax Code.
USN rates and patent costs can differ by region.
Calculator
Estimate the tax under each regime
Enter income, expenses and your conditions to get an estimate for all regimes at once.
Important: the figures are approximate — always check the current conditions. Fixed sole-proprietor contributions and the limits change every year,
and USN rates and patent costs can differ by region.
See also the business form comparison and the glossary.
Decided on a regime?
Registering as self-employed or a sole proprietor takes a couple of days — we have prepared step-by-step guides.