Self-Employed Tax Calculator (Russia)

Written byOleh Soloninupdated 5 October 2026

What to work out

Income from individuals, ₽

Income from companies and sole traders, ₽

Tax deduction (bonus) left, ₽

Shown in the Moi Nalog app. Newcomers get 10,000 ₽ once.

Advanced options

Income earlier this year, ₽

For the 2.4 million ₽ calendar-year cap.

Result

Total income, ₽320,000.00 ₽
Tax before the deduction, ₽16,800.00 ₽
Deduction used, ₽5,200.00 ₽
Deduction left, ₽4,800.00 ₽
Tax due, ₽11,600.00 ₽
You keep, ₽308,400.00 ₽
Effective rate3.62%
Left under the 2.4 million cap, ₽2,080,000.00 ₽

The rate depends on who pays you

Russia's professional income tax for the self-employed: 4% and 6% with the one-off 10,000 ₽ deduction, what to invoice to keep a given amount, the room left under the 2.4 million ₽ cap, and sick pay under Law 456-FZ from 2026.

This is a Russian regime (Federal Law 422-FZ). Income from individuals is taxed at 4% and income from companies and sole traders at 6%. A one-off 10,000 ₽ deduction lowers those rates to 3% and 4% until it is used up. On 120,000 ₽ from individuals and 200,000 ₽ from companies the tax is 16,800 ₽, or 11,600 ₽ with the deduction.

Income is capped at 2.4 million ₽ a calendar year, and the regime is lost from the day the cap is exceeded. From 2026 the self-employed can pay voluntary contributions for sick pay: 1,344 or 1,920 ₽ a month for an insured sum of 35,000 or 50,000 ₽.

How to use

Choose what to work out: tax on income, what to invoice a client, or sick pay.
For tax, enter a month's income from individuals and from companies or sole traders, and the deduction left in the Moi Nalog app; in the advanced fields, income earlier this year for the cap.
Read the tax, the deduction used, the effective rate and how much room is left under 2.4 million ₽.

Rates and the 10,000 ₽ deduction

The tax office calculates the tax from receipts: 4% on income from individuals, 6% on income from companies and sole traders (art. 10). The deduction takes 1 percentage point off income from individuals and 2 points off income from companies until 10,000 ₽ has been used (art. 12). Once spent it is not granted again; an unused balance comes back if you re-register.

With the full 10,000 ₽ deduction available. Worked out with this calculator under articles 10 and 12 of Law 422-FZ.
Income for the month	Tax without deduction	With deduction	Deduction used
50,000 ₽ from individuals	2,000 ₽	1,500 ₽	500 ₽
100,000 ₽ from individuals	4,000 ₽	3,000 ₽	1,000 ₽
100,000 ₽ from companies	6,000 ₽	4,000 ₽	2,000 ₽
120,000 ₽ from individuals + 200,000 ₽ from companies	16,800 ₽	11,600 ₽	5,200 ₽

Cap, deadlines and restrictions

Income may not exceed 2.4 million ₽ in a calendar year, and a person loses the regime from the day a disqualifying ground arises, exceeding the cap included. Enter income earlier this year in the advanced fields and the calculator counts it.

The tax office posts the amount due in Moi Nalog by the 12th of the following month, and it must be paid by the 28th; under 100 ₽ rolls over to the next month. Income from an employer, or a former employer within two years of leaving, does not qualify for the regime.

Sick pay for the self-employed from 2026

Federal Law 456-FZ of 15 December 2025 runs an experiment until 31 December 2028: the self-employed pay voluntary contributions and receive temporary incapacity benefit. Applications go to the Social Fund, including through Moi Nalog or Gosuslugi, until 30 September 2027. The insured sum is 35,000 or 50,000 ₽ and the contribution is 3.84% of it.

Benefit is based on 70% of the insured sum after 6–11 months of contributions and 100% after 12. That is divided by the days in the month of illness and multiplied by an insurance-record factor: 60% under 5 years, 80% from 5 to under 8, 100% from 8 years, with employment counted too.

A 30-day month. Based on the Social Fund of Russia's explanation of Law 456-FZ; worked out with this calculator.
Insured sum	Monthly contribution	7 days: 12+ months, 8 years or more	6–11 months, 5–8 years
35,000 ₽	1,344 ₽	8,166.67 ₽	4,573.33 ₽
50,000 ₽	1,920 ₽	11,666.67 ₽	6,533.33 ₽

What this calculator shows

Tax by rate and the total due
How much deduction this uses and how much is left
What to invoice so that you keep a given amount after tax
The effective rate and the room left under 2.4 million ₽, including income earlier in the year
The contribution and sick pay under Law 456-FZ

What to keep in mind

The self-employed cannot deduct expenses: tax is charged on everything received.
Sick pay follows the insured sum, the days in the month and the insurance record as the Social Fund explains it; the Fund itself awards and pays it.

Where the numbers come from

Checked against Federal Law 422-FZ of 27 November 2018 as amended on 4 August 2026 (arts. 4, 5, 6, 10, 11, 12); Federal Law 456-FZ of 15 December 2025 and the Social Fund's explanation of sick pay · verified September 2026.

FAQs

What is the income cap in 2026?

2.4 million ₽ a calendar year (Law 422-FZ, art. 4). The regime is lost from the day the cap is exceeded.

How much should I invoice?

Choose "What to invoice". To keep 50,000 ₽ from a company with the full deduction, invoice 52,083.34 ₽: 6% is 3,125 ₽ and the deduction takes off 1,041.67 ₽.

Can the self-employed get sick pay?

From 2026, yes, with voluntary contributions under Law 456-FZ: 1,344 ₽ a month for a 35,000 ₽ insured sum or 1,920 ₽ for 50,000 ₽. Benefit is paid once contributions have run for at least 6 months.

When is the tax paid?

The amount appears in Moi Nalog by the 12th of the following month and must be paid by the 28th (Law 422-FZ, art. 11). Anything under 100 ₽ rolls over to the next month.

Can I work for my former employer?

Income under contracts with an employer, or a former employer within two years, does not fall under the professional income tax (Law 422-FZ, art. 6).

Does this regime exist outside Russia?

Not in this form. The 4 and 6 percent rates, the one-off bonus that reduces the tax and the app-based reporting belong to the Russian self-employment regime. Freelancers elsewhere generally pay income tax plus social contributions on the same earnings.

Worked example

A month with both kinds of client

Input: 120,000 ₽ from individuals, 200,000 ₽ from companies, full 10,000 ₽ deduction

Output: Tax of 11,600 ₽ instead of 16,800 ₽, 4,800 ₽ of deduction left

Note: The deduction took one point off income from individuals and two off income from companies, 5,200 ₽ in all. The effective rate is 3.62%.

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Self-Employed Tax Calculator (Russia)

Result

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