Russia
Asked about the Russian self-employed tax regime for individuals and freelancers — the Professional Income Tax (Налог на профессиональный доход / НПД).
Key facts — Russia, 2026
| Field | Value |
|---|---|
| Country | Russian Federation (RU) |
| Tax | НПД — Professional Income Tax, 4% (income from individuals) / 6% (income from legal entities & ИП) |
| Annual income cap | 2,400,000 ₽ per calendar year |
| Currency | RUB (Russian ruble, ₽) |
| Legislation | Federal Law No. 422-FZ of 27.11.2018 ("Об эксперименте... НПД") |
| Authority | ФНС (Federal Tax Service / Федеральная налоговая служба) — nalog.gov.ru |
| App | «Мой налог» (lknpd.nalog.ru / mobile app) + bank-partner apps (Сбербанк, Т-Банк, etc.) |
| Tax period | Calendar month |
| Receipt (чек) deadline | At the moment of cash/card payment; for bank transfers, by the 9th of the following month |
| Tax notice issued | By the 12th of the following month in «Мой налог» |
| Payment deadline | By the 28th of the month following the tax period |
| One-time deduction | 10,000 ₽ налоговый вычет (reduces 4%→3% and 6%→4% until exhausted) |
| Mandatory страховые взносы | None — pension/social contributions are voluntary |
| Regime status | Federal experiment running 01.01.2019 – 31.12.2028 (verify no extension/early end before relying long-term) |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Russian accountant |
| Version | 1.0 |
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About
Use this skill whenever asked about the Russian self-employed tax regime for individuals and freelancers — the Professional Income Tax (Налог на профессиональный доход / НПД). Trigger on phrases like "самозанятый", "self-employed Russia", "НПД", "professional income tax Russia", "Мой налог", "4% 6% tax Russia freelancer", "налог для самозанятых", "register as self-employed in Russia", "Russian freelancer tax", or any request involving the НПД special regime, the 2.4 million ruble cap, the «Мой налог» app, чек (receipt) issuance, the 10,000 ₽ deduction, or whether a Russian freelancer must pay страховые взносы. Covers eligibility, the 4%/6% split, the deduction mechanics, monthly payment, and what happens when the cap is exceeded. References ru-usn and ru-income-tax for alternatives once НПД no longer fits.
More Russia tax skills
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