{
  "$comment": "Machine-readable companion to https://valem.run/calculators/russia/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/russia/self-employed",
  "dataUrl": "https://valem.run/calculators/russia/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Russia самозанятый model by Valem (https://valem.run/calculators/russia/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/russia/self-employed/verify",
  "country": "russia",
  "countryName": "Russia",
  "formula": "self-employed",
  "formulaName": "Самозанятый",
  "title": "Самозанятый — Russia Freelancer Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "RUB",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "ФНС России — Налог на профессиональный доход",
      "url": "https://npd.nalog.ru/",
      "checked": "2026-08-22"
    },
    {
      "label": "Самозанятые в 2026 году: ставки 4% и 6%, лимит 2,4 млн рублей",
      "url": "https://tochka.com/knowledge/registraciya-biznesa/vsyo-o-nalogah-i-vidah-deyatelnosti-samozanyatyh-grazhdan/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (RUB)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "taxIfPaidByIndividuals",
      "type": "number",
      "label": "Tax at 4% (paid by individuals)",
      "format": "number",
      "formula": "$round(annualRevenue * $const.individualRate, 2)"
    },
    {
      "name": "taxIfPaidByBusinesses",
      "type": "number",
      "label": "Tax at 6% (paid by companies)",
      "format": "number",
      "formula": "$round(annualRevenue * $const.businessRate, 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year (at the 6% rate)",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - taxIfPaidByBusinesses]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "1,500,000 RUB revenue — a typical full-time freelancer",
      "given": {
        "annualRevenue": 1500000
      },
      "expect": {
        "taxIfPaidByIndividuals": 60000,
        "taxIfPaidByBusinesses": 90000,
        "netIncome": 1410000
      }
    },
    {
      "description": "400,000 RUB — part-time",
      "given": {
        "annualRevenue": 400000
      },
      "expect": {
        "taxIfPaidByIndividuals": 16000,
        "taxIfPaidByBusinesses": 24000,
        "netIncome": 376000
      }
    },
    {
      "description": "2,400,000 RUB — exactly at the ceiling of the regime",
      "given": {
        "annualRevenue": 2400000
      },
      "expect": {
        "taxIfPaidByIndividuals": 96000,
        "taxIfPaidByBusinesses": 144000,
        "netIncome": 2256000
      }
    }
  ],
  "spec": {
    "id": "self-employed-russia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "taxIfPaidByIndividuals": {
          "type": "number",
          "readOnly": true
        },
        "taxIfPaidByBusinesses": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "individualRate": 0.04,
      "businessRate": 0.06,
      "annualCap": 2400000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 1500000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.taxIfPaidByIndividuals",
        "expr": "$round(annualRevenue * $const.individualRate, 2)"
      },
      {
        "path": "$.taxIfPaidByBusinesses",
        "expr": "$round(annualRevenue * $const.businessRate, 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - taxIfPaidByBusinesses]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'The rate depends on WHO pays you, not on what you do: 4% on receipts from individuals and 6% on receipts from companies and sole traders. The net figure above takes the conservative 6% case; a real mix lands between the two tiles. The regime is unusually complete — no expense deduction, no declaration, no accounting, the tax computed inside the Мой налог app — and it also means NO pension contributions are made on your behalf, so years spent as самозанятый build no insurance record unless you contribute voluntarily. A one-off 10,000 rouble tax deduction reduces the rates until it is used up and is not modelled. Exceeding 2,400,000 roubles ends the regime from that month. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual revenue (RUB)",
              "bind": "$.annualRevenue",
              "placeholder": "1500000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netIncomeTile",
                  "type": "statTile",
                  "label": "Net income / year (at the 6% rate)",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "taxIfPaidByBusinessesTile",
                  "type": "statTile",
                  "label": "Tax at 6% (paid by companies)",
                  "bind": "$.taxIfPaidByBusinesses",
                  "format": "number"
                },
                {
                  "id": "taxIfPaidByIndividualsTile",
                  "type": "statTile",
                  "label": "Tax at 4% (paid by individuals)",
                  "bind": "$.taxIfPaidByIndividuals",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "ФНС России — Налог на профессиональный доход",
                  "url": "https://npd.nalog.ru/",
                  "date": "2026-08-22"
                },
                {
                  "label": "Самозанятые в 2026 году: ставки 4% и 6%, лимит 2,4 млн рублей",
                  "url": "https://tochka.com/knowledge/registraciya-biznesa/vsyo-o-nalogah-i-vidah-deyatelnosti-samozanyatyh-grazhdan/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "1,500,000 RUB revenue — a typical full-time freelancer",
        "given": {
          "$.annualRevenue": 1500000
        },
        "expect": {
          "$.taxIfPaidByIndividuals": 60000,
          "$.taxIfPaidByBusinesses": 90000,
          "$.netIncome": 1410000
        }
      },
      {
        "description": "400,000 RUB — part-time",
        "given": {
          "$.annualRevenue": 400000
        },
        "expect": {
          "$.taxIfPaidByIndividuals": 16000,
          "$.taxIfPaidByBusinesses": 24000,
          "$.netIncome": 376000
        }
      },
      {
        "description": "2,400,000 RUB — exactly at the ceiling of the regime",
        "given": {
          "$.annualRevenue": 2400000
        },
        "expect": {
          "$.taxIfPaidByIndividuals": 96000,
          "$.taxIfPaidByBusinesses": 144000,
          "$.netIncome": 2256000
        }
      }
    ]
  }
}