What This Calculator Does
The NPD Calculator computes the Professional Income Tax (Налог на профессиональный доход) for self-employed individuals in Russia. Features include:
- Tax calculation at 4% rate (payments from individuals) and 6% (payments from businesses/sole traders);
- Automatic deduction of the ₽10,000 first-year tax bonus;
- Reverse "gross-up" calculation — how much to invoice to keep a target net amount;
- Annual income limit tracker (₽2.4M) with an early warning;
- Data persistence between sessions (localStorage, no server required).
Legal Basis
| Regulation | Content |
|---|---|
| Federal Law №422-FZ of 27.11.2018 | Base law on NPD. Rates of 4% and 6% are fixed through 31 December 2028. |
| FL №422-FZ, Art. 10 | Tax rates and the ₽10,000 tax deduction for new registrants. |
| FL №422-FZ, Art. 4 | Annual income cap — ₽2,400,000. |
Data current as of April 2026.
Zero-PII Principle
The service is built on the Zero-PII (Zero Personally Identifiable Information) principle:
- all calculations run entirely in your browser (JavaScript);
- the amounts you enter are never sent to a server;
- data is stored only in your device's
localStorage; - no trackers, no ad pixels without your explicit consent.
Technology Stack
- PHP 8.4 — HTML rendering, SEO markup, JSON-LD;
- TypeScript → esbuild → bundle.js — all business logic;
- PWA (Service Worker) — works offline;
- Inter font (self-hosted woff2) — no Google Fonts requests.