Russia Simplified Tax (USN) Calculator

About the Russia Simplified Tax (USN) Calculator

Work out the tax under Russia’s simplified tax system (USN) for the year, or the advance payment for a quarter, half-year or nine months: 6% of income less the insurance contributions, or 15% of income minus expenses with the 1% minimum tax, at your region’s rate if it is lower. An entrepreneur without staff with ₽2,400,000 of income pays ₽144,000 at 6%, less the ₽57,390 of fixed contributions for 2026: ₽86,610.

The calculator checks the VAT position of a USN payer — exempt up to ₽20,000,000 of income for 2026, then the special 5% and 7% rates — and the USN limits, gives the due dates, and compares what the two objects would cost at other expense levels. Nothing you type leaves your browser. Without a pass the page gives a free preview of your own result: the rules, rates, dates, thresholds and checks, with every amount worked out hidden until you unlock it with a Premium pass.

Income or income minus expenses

On the income object the tax is 6% of income, and a region may set 1% to 6% for some or all activities. On income minus expenses it is 15% of income less the expenses the Tax Code allows (art. 346.16), and a region may set 5% to 15%. Newly registered entrepreneurs in some activities may get a 0% tax holiday of up to two tax periods under a regional law; the Tax Code allows it up to the end of 2026 (art. 346.20(4)).

The object is chosen for the whole year; to change it from next year, notify the tax office before 31 December (art. 346.14). Income minus expenses usually costs less when the expenses are a large share of income: the comparison table works it out for your own income and contributions.

The reduction by insurance contributions

On the income object the tax and every advance payment are reduced by insurance contributions (art. 346.21(3.1)). An entrepreneur who pays no individuals can use the whole of their own contributions payable in the year — the fixed amount (₽53,658 for 2025, ₽57,390 for 2026, due by 28 December) and the 1% on income over ₽300,000 for the year before (due by 1 July) — down to no tax at all. Employers, organisations included, also count the contributions for their staff paid in the period, but the reduction is at most 50% of the tax.

On income minus expenses, contributions are not deducted from the tax but counted among the expenses.

The minimum tax

On income minus expenses, the tax for the year is at least 1% of income: if 15% (or your regional rate) of income minus expenses is less, the minimum tax is due instead (art. 346.18(6)). The difference may be added to expenses, or to the losses carried forward, in later years. The minimum tax applies to the year’s tax only, never to an advance payment, and an entrepreneur on a 0% tax holiday does not pay it while the holiday lasts (art. 346.20(4)).

Advance payments and deadlines

The tax is worked out on the figures from 1 January: for the first quarter, the half-year and nine months as advance payments, less those already made, each due by the 28th of the following month (28 April, 28 July and 28 October). The tax for the year is due by 28 March for organisations and 28 April for entrepreneurs of the next year (art. 346.21(7)); the return is due by 25 March and 25 April (art. 346.23). A deadline on a weekend or a non-working holiday moves to the next working day (art. 6.1(7)).

VAT for simplified-tax payers

USN payers are exempt from VAT while their income for the previous year and the current year stays within ₽60,000,000 for 2025 and ₽20,000,000 for 2026; the threshold falls to ₽15,000,000 for 2027 and ₽10,000,000 from 2028. Above it they charge VAT from the 1st of the month after the month the threshold was passed: at the special 5% rate (income up to ₽250,000,000 for 2025, ₽272,500,000 for 2026) or 7% (up to ₽490,500,000 for 2026), without input-VAT deductions, or at the general rate (20% for 2025, 22% from 2026) with deductions.

Limits of the simplified system

Income up to ₽490,500,000 for 2026 (₽450,000,000 times the deflator of 1.090), average staff up to 130 and fixed assets with a book value up to ₽218,000,000 for 2026 (the ₽200,000,000 of 2025 times the same deflator), under Tax Code arts. 346.12 and 346.13. A taxpayer who passes a limit loses the simplified system from the 1st of the month in which it was passed.

Official sources

• Federal Tax Service: the simplified tax system (USN)
• Federal Tax Service: VAT for simplified-tax payers

The rules are those of the Tax Code of the Russian Federation, chapter 26.2, and arts. 6.1, 52, 164, 430 and 432.

Limitations

• Losses of earlier years (carried forward for up to 10 years on income minus expenses), the trade fee offset and the cash-register deductions are not deducted.
• Shows whether VAT applies and at which rates, but does not work out VAT amounts; use a VAT calculator for those.
• Enter the regional rate yourself; the calculator does not hold the regional laws.
• The automated simplified system (AUSN) is a separate regime and is not covered.
• Rounded the way the Tax Code rounds; your return and the tax office’s figures are what count.

Privacy

On this device: nothing is sent

Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.