Taxes & Accounting

How much tax will you pay

Enter your income and expenses — the calculator will compare self-employment, USN 6% and 15%, and a patent, and show you the most favourable regime.

Calculator

Comparing tax regimes

The estimate is approximate and does not take regional rates and exemptions into account.

Revenue before deducting expenses and taxes.
Needed to calculate USN 15%.
Per your regional law for your type of activity.
Important: the figures are approximate. Fixed insurance contributions for sole proprietors and the limits change every year, and USN rates and the cost of a patent can differ by region. Check the Tax Code and the Federal Tax Service.
Deadlines

Reporting calendar

Key deadlines that matter. Dates may shift when they fall on a weekend.

March 28
USN tax for the previous year (for companies)
LLC
April 28
USN tax for the year and advance for Q1 (for sole proprietors)
Sole proprietor
July 28
USN advance for the half-year
Sole proprietor / LLC
October 28
USN advance for 9 months
Sole proprietor / LLC
On the 28th
Paying taxes and contributions as part of the unified tax payment (ENP)
Everyone
On the 25th
Notice of the assessed tax amounts (for advances)
Sole proprietor / LLC
by July 1
Additional 1% contribution on income above 300,000 ₽ for the previous year
Sole proprietor
by December 28
Fixed insurance contributions for sole proprietors
Sole proprietor
quarterly
RSV report and personalised employee records
Employers
Directory

Popular OKVED codes

Choose a main activity and add extra ones. The self-employed do not need an OKVED code.

🛒 Online retail

  • 47.91 Internet retail trade
  • 47.99 Other non-store retail trade
  • 46.90 Non-specialised wholesale trade

💻 IT & digital

  • 62.01 Computer software development
  • 62.02 IT consultancy
  • 63.11 Data processing and hosting

🍽️ Food service

  • 56.10 Restaurant operations and delivery
  • 56.21 Catering and supply of prepared food
  • 56.30 Serving beverages (coffee shops, bars)

💅 Beauty & wellness

  • 96.02 Hairdressing and cosmetic services
  • 96.04 Wellness activities (fitness, SPA)
  • 86.90 Other healthcare activities

🚚 Transport & logistics

  • 49.32 Taxi services
  • 49.41 Road freight transport
  • 53.20 Other postal and courier services

🔧 Services & repairs

  • 43.21 Electrical installation work
  • 43.22 Plumbing work
  • 95.11 Repair of computers and equipment

🎓 Education

  • 85.41 Further education of children and adults
  • 85.42 Further vocational education
  • 85.51 Sports and leisure education

🏭 Manufacturing

  • 10.71 Manufacture of bread and confectionery
  • 14.19 Manufacture of other clothing and accessories
  • 32.99 Manufacture of other finished goods

Decided on a tax regime?

Next — prepare the paperwork and register. We have put together step-by-step guides.

Go to registration Government support & niches