What is the 10,000 ₽ tax bonus and how does it work?

Upon registration, the Russian Federal Tax Service grants a 10,000 ₽ tax deduction. It reduces your rate: 4%→3% (income from individuals) and 6%→4% (income from businesses) until fully consumed. The bonus does not expire at year-end and carries over between years.

What happens if annual income exceeds 2.4M ₽?

If your annual income exceeds 2,400,000 ₽, the tax authority automatically revokes the self-employed status the same day. Income above the limit is taxed at 13% personal income tax. Sole traders must file a notice to switch to another tax regime (simplified, patent, general) within 20 days or they automatically fall under the general regime with 20% VAT.

How to use "Record payment"?

After calculating a real payment click "Record payment". The calculator adds the gross amount to your year-to-date income and deducts the bonus used. Data is saved in your browser and persists between sessions. Click "Reset saved data" to start fresh.

Russian Self-Employed Tax Calculator (NPD) 2026

Q: What tax rates apply to self-employed in Russia 2026?

Self-employed individuals pay NPD at 4% on income from individuals and 6% on income from businesses and sole traders. With the 10,000 ₽ tax bonus, rates are reduced to 3% and 4% respectively until the deduction is fully used. Rates are fixed by Federal Law 422-FZ, Art. 10, until 31 December 2028.

Q: How do I calculate the invoice amount to receive a specific net sum?

Switch the mode to "Take-home" and enter the net amount you want to receive. Formula: invoice = desired amount ÷ (1 − effective rate). Example: to receive ₽100,000 net from a business with bonus (4% rate) you invoice ₽104,167 and pay ₽4,167 tax. This is the only online NPD calculator with this feature.

Q: Do self-employed pay pension or medical insurance contributions?

No. Self-employed under NPD are exempt from mandatory pension and medical insurance contributions. 37% of each NPD payment is automatically transferred to the Federal Medical Insurance Fund. Voluntary pension contributions in 2026 are 50,798.88 ₽ per year — without them, self-employment time does not count toward pension service.

Q: How is this different from the "My Tax" app and other sites?

"My Tax" app generates receipts but does not forecast taxes, show the bonus balance, or track the annual limit. Other online calculators compute only the direct tax. This calculator adds three things: (1) reverse "take-home" calculation, (2) visual progress bar for the 2.4M limit with early warning at 83%, (3) bonus balance persists across sessions.

Q: When is it better to switch from NPD to sole trader (IP)?

Switching to IP (Sole Trader under USN 6% or 15%) makes sense if your annual income exceeds 2.4M ₽, you need to hire employees, work with clients requiring a bank account, or want to deduct expenses (USN 15%). Under USN 6%, the effective tax burden can be lower than NPD once fixed insurance contributions are deducted from the tax.

Frequently Asked Questions

What tax rates apply to self-employed in Russia 2026?

4% on income from individuals, 6% on income from businesses and sole traders. Rates are fixed by law until 2028 (Federal Law 422-FZ).

What is the 10,000 ₽ tax bonus?

Upon registration, the tax authority grants a 10,000 ₽ deduction that temporarily lowers the rate: 4%→3% (individuals) and 6%→4% (businesses). The bonus is applied gradually and does not expire at year-end.

What happens if income exceeds 2.4M ₽?

The self-employed status is automatically revoked. Income above the limit is taxed at 13% personal income tax rate. If you are a sole trader, you must switch to another tax regime (simplified, patent, etc.) within 20 days.

How do I calculate the invoice amount to receive a specific net sum?

Switch the mode to "Take-home" and enter the amount you want to keep. Formula: invoice = desired amount ÷ (1 − rate). Example: want ₽100,000 net from a business with bonus (4% rate) → invoice ₽104,167, tax ₽4,167.

How do I use "Record payment"?

After calculating a real payment, click "Record payment". The calculator will add the gross amount to your year-to-date income and deduct the bonus used in this payment. The data is saved in your browser and persists between sessions. Click "Reset saved data" to start fresh.

Do self-employed pay pension or medical insurance contributions?

No — self-employed under NPD are exempt from mandatory pension (PFR) and medical insurance (FOMS) contributions. 37% of every NPD payment is automatically transferred to the Federal Medical Insurance Fund by the tax authority.

Voluntary pension contributions in 2026 are 50,798.88 ₽ per year. Without them, self-employment time does not count toward pension service years.

How is this different from the "My Tax" app and other calculators?

The official "My Tax" app generates receipts but does not forecast taxes or show the remaining bonus and limit. Other online calculators compute only the direct tax.

This calculator adds three things competitors miss:

1. Reverse "take-home" calculation — what to invoice to receive a given net sum.
2. Visual 2.4M ₽ limit progress bar with early warning (83% / 100%).
3. Bonus balance persists across sessions — no need to re-enter.

When is it better to switch from NPD to sole trader (IP)?

Switching to IP (Sole Trader) under USN 6% or USN 15% makes sense if your annual income exceeds 2.4M ₽, you need employees, your clients require a corporate bank account, or you want to deduct business expenses (USN 15%).

Under USN 6%, the effective tax burden can be lower than NPD once fixed insurance contributions (53,658 ₽ in 2026) are deducted from the tax.

Is this calculator free? Do I need to register?

Completely free, no registration required. All calculations happen in your browser — no data is sent to any server. Works offline as a PWA — add it to your home screen.

Russian NPD Self-Employed Tax Calculator 2026

NPD (Nalog na Professionalny Dokhod — Professional Income Tax) is a special tax regime for self-employed individuals and sole traders without employees in Russia. As of 2026, over 15 million people are registered as self-employed. Rates are fixed at 4% on income from individuals and 6% on income from businesses, guaranteed by Federal Law 422-FZ until 31 December 2028.

This free calculator works entirely in your browser — no data is sent to any server. Calculate tax from gross income or find the invoice amount needed to receive a specific net sum. The calculator automatically tracks the 10,000 ₽ startup bonus (reducing rates to 3% / 4% until fully used) and the 2.4M ₽ annual income cap — a unique combination across Russian NPD calculators.

How the tax is calculated with the bonus

Upon registration the Russian Federal Tax Service grants a 10,000 ₽ deduction that lowers the effective rate: 4% → 3% (individuals) and 6% → 4% (businesses). The bonus is consumed gradually with every payment and does not expire at year-end — unused balance carries over. The calculator saves the bonus balance in your browser so you don't need to re-enter it on every visit.

Reverse "take-home" calculation for invoicing

Switch mode to "Take-home" and enter the amount you want to receive — the calculator shows the gross invoice amount. Formula: invoice = desired amount ÷ (1 − effective rate). Example: to receive 100,000 ₽ net from a business with the bonus active (4% rate), invoice 104,167 ₽ and pay 4,167 ₽ tax. This is the only online NPD calculator with this feature.

NPD rates in 2026 — reference table

Rates are fixed by Federal Law 422-FZ until 31 December 2028.

Professional Income Tax (NPD) rates, 2026
Client type	Rate without bonus	Rate with ₽10,000 bonus	Source
Individual (physical person)	4%	3% (while bonus balance > 0)	FL 422-FZ, Art. 10
Legal entity or sole trader	6%	4% (while bonus balance > 0)	FL 422-FZ, Art. 10
Annual income cap	₽2,400,000 per calendar year		FL 422-FZ, Art. 4

Calculation examples

Tutor, ₽50,000 from a private client (individual). Rate 4%, bonus active — effective 3%. Tax: 50,000 × 3% = ₽1,500. Take-home: ₽48,500. Bonus balance decreases by ₽500.
Designer, ₽200,000 invoice to a business. Rate 6%, bonus fully used — effective 6%. Tax: 200,000 × 6% = ₽12,000. Take-home: ₽188,000.
Reverse: target ₽100,000 take-home from an individual, bonus active. Effective rate 3%. Invoice amount = 100,000 ÷ (1 − 0.03) = ₽103,092.78. Tax: ₽3,092.78.
Cap exceeded: YTD income ₽2,350,000, new invoice ₽100,000 to a business. Total ₽2,450,000 — over the limit. ₽50,000 taxed as NPD (6% = ₽3,000); ₽50,000 — under the regime chosen after status loss.

NPD vs USN 6% — when to switch to sole trader (IP)

NPD is the simplest regime for annual income up to ₽2.4M with no employees and no reselling. Once the business grows, compare with USN 6% "Income".

Comparison: NPD, USN 6% "Income", Patent (PSN)
Criterion	NPD (self-employed)	USN 6% "Income"	PSN (patent)
Income cap	₽2.4M / year	up to ₽265.8M / year (2026)	up to ₽60M / year
Employees	Not allowed	Up to 130	Up to 15
Insurance contributions	Optional	Fixed + 1% over ₽300k	Fixed + 1% over threshold
Reporting	None, receipts in "Moy Nalog"	Annual declaration + KUDiR	KUDiR only, no declaration
Pension seniority	Not counted (unless voluntary)	Counted (via contributions)	Counted (via contributions)
Reselling goods	Prohibited	Allowed	Only specific patent types

Stay on NPD when annual income ≤ ₽2.4M, solo operation, own services or goods (no reselling), pension seniority not a concern. Switch to USN 6% when income approaches ₽2.4M, employees are needed, or insurance seniority matters.

Who cannot become self-employed in Russia

NPD is not available to employees selling services to their current or recent (within 2 years) employer, to sellers of excise goods (alcohol, tobacco, fuel), to mining / resource extraction, to resellers of purchased goods, or to agents working under commission contracts. Full list — Federal Law 422-FZ, Article 4.

This calculator is part of the VibeTools portfolio — online tools for Russian entrepreneurs and self-employed.

Calculated per Federal Law 422-FZ of 27.11.2018. For informational purposes only. Last data update: April 2026.