Russia self-employed net income calculator (самозанятый, НПД)
Your net income as a Russian самозанятый is revenue minus professional income tax at 4% on what individuals pay you and 6% on what companies pay — with no expense deduction, no declaration and no pension contributions.
Worked example: with Annual revenue of 1,500,000, this model computes Net income / year 1,410,000. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How самозанятый in Russia is calculated
The professional income tax is the only regime in this catalog where the rate depends on who your customer is rather than what you do: 4% on receipts from private individuals and 6% on receipts from companies and sole traders. Everything is computed inside the Мой налог app from the receipts you issue, so there is no declaration, no accounting and no deduction of expenses.
The omission that matters is on the other side of the ledger. No pension contributions are made for a самозанятый, so years spent in the regime build no insurance record and count towards no pension unless you contribute voluntarily. The regime ends the moment cumulative revenue passes 2.4 million roubles, from the start of that month.
Worked example
| Annual revenue (RUB) | 1500000 |
|---|---|
| Tax at 4% (paid by individuals) ✓ | 60000 |
| Tax at 6% (paid by companies) ✓ | 90000 |
| Net income / year (at the 6% rate) ✓ | 1410000 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
What is the tax rate for самозанятый?
4% on receipts from individuals and 6% on receipts from companies and sole traders. The rates are fixed by law until the end of 2028.
What is the income limit?
2,400,000 roubles a year. Passing it ends the regime from the beginning of the month in which it happened, and you must move to another tax regime.
Do самозанятые pay pension contributions?
No. That is the trade for the low rate — no contributions are made, so no insurance record accrues. Voluntary contributions are possible but are not part of the regime.
Sources
- ФНС России — Налог на профессиональный доход · checked 2026-08-22
- Самозанятые в 2026 году: ставки 4% и 6%, лимит 2,4 млн рублей · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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