How the Russia самозанятый calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (RUB) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Tax at 4% (paid by individuals) | taxIfPaidByIndividuals | $round(annualRevenue * $const.individualRate, 2) |
| Tax at 6% (paid by companies) | taxIfPaidByBusinesses | $round(annualRevenue * $const.businessRate, 2) |
| Net income / year (at the 6% rate) | netIncome | $round($max([0, annualRevenue - taxIfPaidByBusinesses]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
individualRate | 0.04 |
businessRate | 0.06 |
annualCap | 2400000 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 1,500,000 RUB revenue — a typical full-time freelancer
given annualRevenue | 1500000 |
|---|---|
expect taxIfPaidByIndividuals | 60000 |
expect taxIfPaidByBusinesses | 90000 |
expect netIncome | 1410000 |
Case 2 — 400,000 RUB — part-time
given annualRevenue | 400000 |
|---|---|
expect taxIfPaidByIndividuals | 16000 |
expect taxIfPaidByBusinesses | 24000 |
expect netIncome | 376000 |
Case 3 — 2,400,000 RUB — exactly at the ceiling of the regime
given annualRevenue | 2400000 |
|---|---|
expect taxIfPaidByIndividuals | 96000 |
expect taxIfPaidByBusinesses | 144000 |
expect netIncome | 2256000 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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