Setting up a business
How to register a business
Choose the form that fits your situation and follow the guide. Registration with the tax office takes up to 3 business days, and for the self-employed — just one day.
Self-employment (professional income tax)
The easiest start with no state fee and no reporting. Suited to freelancers, makers, tutors and drivers.
- Tax: 4% on income from individuals, 6% from companies.
- Contributions: no pension contributions required.
- Reporting: none — receipts are issued in the app.
- Income limit: up to 2.4 million ₽ per year.
- Employees: not allowed.
- Download the “My Tax” app or sign in to the tax office portal.
- Register via the government services portal, your passport or your bank.
- Choose your activity and get self-employed status in one day.
- Issue a receipt for every sale directly in the app.
Sole proprietor
Best for a small business: you can hire staff, use the simplified tax system or a patent, and run almost any activity.
- State fee: 800 ₽ (free when filed online).
- Taxes: simplified 6% on income or 15% on income minus expenses, or a patent.
- Contributions: fixed insurance contributions plus 1% on income above 300,000 ₽.
- Registration time: 3 business days.
- Liability: with all of your personal assets.
- Decide on your activity codes (OKVED).
- Choose a tax regime and prepare the application (form R21001).
- File online, through a service centre or a notary.
- Receive the registration record and tax registration notice.
- Open a bank account and buy an online cash register if you serve individuals.
Limited Liability Company (LLC)
Suited to several partners, large corporate contracts, or when you need to protect your personal assets.
- State fee: 4,000 ₽ (free when filed online).
- Charter capital: minimum 10,000 ₽.
- Taxes: simplified or general system; dividends can be paid.
- Registration time: 3 business days.
- Liability: limited to the contribution to the charter capital.
- Gather the founders, split the shares and draft the charter.
- Choose a legal address and activity codes, file form R11001.
- Prepare the incorporation decision and pay in the capital.
- File the documents with the tax office online, via a service centre or a notary.
- Appoint a CEO, open an account and set up accounting.
Which documents you will need
🪪 Passport and tax ID
📄 Application (R21001 / R11001)
📁 Charter and decision — for an LLC
💳 Fee receipt (if not filed online)
Tip: no state fee is charged when documents are filed online through the tax service or the government portal.
Check the current requirements and forms on the official resources before filing.
Comparison
What to choose: differences at a glance
A short comparison of the main business forms.
| Parameter | Self-employed | Sole proprietor | LLC |
|---|---|---|---|
| State fee | none | 0–800 ₽ | 0–4,000 ₽ |
| Charter capital | — | — | from 10,000 ₽ |
| Employees | ✕ | ✓ | ✓ |
| Tax | 4% / 6% | 6% / 15% / patent | 6% / 15% / general |
| Contributions for yourself | ✕ | ✓ | — |
| Liability with personal assets | ✕ | ✓ | ✕ |
| Annual income limit | 2.4 M ₽ | up to 200–450 M ₽ (simplified) | up to 450 M ₽ (simplified) |
| Reporting | minimal | moderate | high |
| Business can be sold | ✕ | ✕ | ✓ |
Still have questions about registration?
Write to us — we will help you choose a form and prepare the documents.