Russia Self-Employed Tax Calculator 2026 — NPD (4%/6%)
Calculate Russian self-employment tax under the NPD regime (налог на профессиональный доход) at 4% for B2C and 6% for B2B transactions. Includes income limit check, comparison with IP USN 6%, and detailed monthly/annual breakdown.
How NPD (Self-Employment Tax) works in 2026
Налог на профессиональный доход (НПД) is a special low-tax regime for self-employed individuals in Russia. Unlike traditional IP (Индивидуальный предприниматель) regimes, NPD offers simplified taxation with no tax returns — everything is handled through the official mobile app "Мой налог" (My Tax). The rates are 4% on income from individuals (B2C) and 6% on income from legal entities and IP (B2B). The annual income limit is 2.4 million RUB.
Russia Self-Employed Tax Calculator 2026 — NPD (4%/6%)
Calculate Russian self-employment tax (налог на профессиональный доход) at 4% B2C and 6% B2B rates. Shows take-home pay and effective rate.
Monthly Tax vs Net Income
B2C vs B2B Tax Split
NPD Tax at Different Income Levels (60% B2C / 40% B2B)
Comparison: NPD vs IP USN 6%
| Metric | NPD (4%/6%) | IP USN 6% |
|---|---|---|
| Tax Rate | 4% B2C / 6% B2B | 6% |
| Annual Tax | 57 600 ₽ | 72 000 ₽ |
| Net Income | 1 142 400 ₽ | 1 128 000 ₽ |
| Difference | NPD saves 14 400 ₽/year | |
Note: IP USN also requires fixed social contributions (about 50,000 RUB/year in 2026), while NPD has no social contributions. However, NPD does not accrue pension rights unless you make voluntary contributions.
About NPD — налог на профессиональный доход (Self-Employment Tax)
NPD is a special tax regime for self-employed individuals in Russia. It offers low rates of 4% for sales to individuals (B2C) and 6% for sales to businesses (B2B). The annual income limit is 2.4 million RUB. There are no mandatory social contributions, but pension rights are not accrued unless you make voluntary contributions.
Key features: No tax returns required — all tax reporting is done through the mobile app "Мой налог" (My Tax). No VAT, no NDFL on this income. Available in all regions of Russia. Cannot be combined with USN or other special regimes for the same activity. You can switch between NPD and other regimes freely.
Eligibility: Available to individuals and IP (Индивидуальный предпри ниматель) without employees. Lawyers and notaries are not eligible. You cannot have more than 2.4M RUB in annual income under this regime.
Understanding your results
The calculator splits your monthly income into B2C (sold to individuals) and B2B (sold to businesses) portions. Each portion is taxed at its respective rate. The effective rate is your total monthly tax divided by total monthly income. If your annual income exceeds 2.4M RUB, you will see a warning — above this limit you must switch to a different regime (e.g., USN). If you have employees, NPD is not available at all.
NPD vs IP USN 6%
The comparison table shows how NPD stacks up against the simplified USN 6% regime. NPD generally offers lower effective rates, especially for B2C-heavy businesses, and has no mandatory social contributions. However, NPD does not accrue pension rights unless you make voluntary contributions to the Social Fund of Russia (СФР). IP under USN must pay fixed social contributions regardless of income.
Using "Мой налог" (My Tax) App
The My Tax mobile app handles all NPD registration, income recording, tax calculation, and payment. You register in minutes through the app, record each transaction as it happens (B2C or B2B), and the app calculates the tax automatically. Tax is paid monthly by the 25th of the following month. No declarations, no complex paperwork — just the app.
Voluntary Pension Contributions
Since NPD does not include mandatory pension insurance contributions, your pension rights are not automatically accrued. If you want to build pension entitlements, you can make voluntary contributions to the Social Fund of Russia (СФР). The minimum voluntary contribution in 2026 is approximately 50,000 RUB/year. This is still significantly less than the ~50,000+ RUB in fixed social contributions that IP USN payers must make.