Simplified Tax Calculator

Written byOleh Soloninupdated 5 October 2026

Income for the period

Documented expenses

Contributions paid

Employees

Advanced options

Income scheme rate, %

Income-minus-expenses rate, %

Result

Tax on the income scheme150,000.00 ₽
Before the contribution offset240,000.00 ₽
Income-minus-expenses base1,400,000.00 ₽
Tax at the rate210,000.00 ₽
Minimum tax, 1%40,000.00 ₽
Due on income-minus-expenses210,000.00 ₽
Cheaper schemeIncome at 6%
Difference60,000.00 ₽
VAT in 2026Not due if last year's income was also 20 million ₽ or less

Both schemes side by side

Runs both objects of the Russian simplified regime on your numbers, offsets contributions against the income scheme, and checks the 1 percent minimum tax.

Choosing between taxing income and taxing income-minus-expenses comes down to the expense ratio. The rule of thumb is around 60 percent: below that the 6 percent scheme may win, above it the 15 percent scheme. Contributions then break the rule of thumb.

Under the income scheme, contributions paid reduce the tax itself — to zero for a sole trader without staff, by half with staff. Under income-minus-expenses they are merely an expense, which is a far weaker effect.

How to use

Enter income for the period and documented expenses, if you are weighing the second object of taxation.
Enter the insurance contributions for the period and say whether you employ anyone — that determines how far they reduce the tax. For income-minus-expenses, include them in the expenses too: the calculator does not add them there itself.
Adjust the two rates if your region applies reduced ones, and read both taxes side by side with the better option marked.

Where the line between the two regimes falls

The simplified system offers two objects of taxation: 6 percent of income, or 15 percent of income minus expenses. The choice turns entirely on how large expenses are. On income of 4,000,000 with 90,000 of contributions paid, the 6 percent route costs 150,000 whatever the expenses are, while the 15 percent route falls as expenses rise, draws level at expenses of 3,000,000 — 75 percent of revenue — and is cheaper above that.

The second object has a floor: a minimum tax of 1 percent of income, which is 40,000 on that revenue. It is payable even at a loss, so expenses can never drive this route to zero, while the first route can reach zero once contributions exceed the tax.

Income of 4,000,000 ₽, contributions of 90,000 ₽ paid, no employees. The 6% figure is shown after the reduction for contributions. Worked out with this calculator.
Expenses	Share of revenue	6% of income	15% of profit	Better option
1,000,000 ₽	25%	150,000 ₽	450,000 ₽	6% of income
2,600,000 ₽	65%	150,000 ₽	210,000 ₽	6% of income
3,200,000 ₽	80%	150,000 ₽	120,000 ₽	15% of profit
3,600,000 ₽	90%	150,000 ₽	60,000 ₽	15% of profit

How contributions cut the bill

A sole trader without employees reduces the 6 percent tax by the full amount of contributions paid, down to zero. On income of 1,000,000 the tax before reduction is 60,000, contributions of 90,000 cover it entirely, and nothing is due. With employees the reduction is capped at half the tax.

Under the 15 percent object contributions are not a credit but an expense: they reduce the base rather than the tax. Which mechanism applies is a frequent source of double counting, so the calculator applies each one to its own regime.

What this calculator shows

Tax under each scheme on identical figures
How far contributions cut the tax on the income scheme
Whether the 1 percent minimum tax exceeded the ordinary calculation

What to keep in mind

Rates are editable because regions may cut them to 1 and 5 percent, and new sole traders may qualify for a tax holiday.
The 1 percent minimum tax applies only to income-minus-expenses, and is due even in a loss-making year.

Where the numbers come from

Checked against Chapter 26.2 of the Russian Tax Code · verified July 2026.

FAQs

Can the object be changed?

Only from the start of the next calendar year, with notice by 31 December. There is no mid-year switch, so the comparison is worth doing in November.

Which expenses count?

Those listed in article 346.16 and, under the current text, other expenses under the profit-tax rules of chapter 25 (article 346.16(1)(45), added by Law No. 425-FZ) — in every case only when paid, justified and documented.

What is the minimum tax?

One percent of gross income. If tax at 15 percent comes out lower, the minimum is paid instead, and the difference can be carried into next year's expenses.

Is VAT charged on this regime?

Yes, once income passes 20 million roubles — the threshold under Article 145 of the Russian Tax Code for 2025 to 2028, falling to 15 million in 2029 and 10 million from 2030. Above it VAT is due at 5% or 7% without input credits, or at 22% with them.

Which regime wins on income of 4 million with 2.6 million of expenses?

The 6 percent object: 150,000 ₽ against 210,000 ₽. The crossover sits near 80 percent of revenue — at 3.2 million of expenses the 15 percent route costs 120,000 ₽ and wins.

Can contributions wipe out the tax entirely?

Under the 6 percent object with no employees, yes. On income of 1,000,000 the tax is 60,000 before reduction, and contributions of 90,000 leave nothing to pay. With employees the reduction stops at half the tax.

Worked example

4 million of income against 2.6 million of costs

Input: 4,000,000 ₽ income, 2,600,000 ₽ expenses, 90,000 ₽ contributions, no employees

Output: Income scheme 150,000 ₽; income-minus-expenses 210,000 ₽

Note: Expenses are 65 percent, so the rule of thumb predicted the second scheme. Contributions cut the first from 240,000 to 150,000 and reversed the answer.

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Result

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