ru-usn

Russia — Упрощённая система налогообложения (УСН) for ИП and Small Business

The УСН (Упрощённая система налогообложения, "simplified taxation system") is the default tax regime for most small Russian businesses. It replaces, for a single flat tax, the personal income tax on business profit (НДФЛ for ИП / налог на прибыль for organisations) and — historically — VAT (НДС). The 2025 tax reform broke that last link: from 2026 a УСН payer above a turnover threshold is also a VAT payer. This skill covers УСН for individual entrepreneurs (ИП — индивидуальный предприниматель) and small organisations.

Related skills. For freelancers below ~2.4M ₽/year with no employees and no resale of goods, the НПД regime (налог на профессиональный доход, the "self-employed" / самозанятый tax at 4%/6%) is usually simpler and cheaper — see ru-self-employed-npd. For the fixed and 1%-over-300k insurance contributions an ИП always owes, see ru-social-contributions.

YMYL notice. Russian tax law changed substantially for 2026 (Federal Law 425-ФЗ of 28.11.2025; deflator order Минэкономразвития 734 of 06.11.2025). All figures below are research-verified against ФНС, КонсультантПлюс, Гарант and major accounting publishers as of May 2026. Where a value is annually indexed, the formula is given so you can re-verify the current value. Always confirm against nalog.gov.ru before filing.

1. Quick Reference

Quick Reference

Field	Value
Country	Russian Federation (RU)
Tax	УСН — 6% («Доходы») / 15% («Доходы минус расходы»)
Currency	Russian rouble (RUB, ₽)
Legislation	Налоговый кодекс РФ, глава 26.2 (Articles 346.11–346.25)
VAT-on-УСН legislation	НК РФ глава 21; Federal Law 176-ФЗ (2024), 425-ФЗ (28.11.2025)
Authority	ФНС (Федеральная налоговая служба) — nalog.gov.ru
Portal	Личный кабинет налогоплательщика (lkfl2.nalog.ru for individuals; lkul.nalog.ru for organisations); filing via certified ЭДО operators
Ledger	КУДиР (Книга учёта доходов и расходов)
Advance payments	Quarterly: Q1 by 28 Apr, H1 by 28 Jul, 9M by 28 Oct
Annual declaration & final tax	ИП — by 25 April (final tax by 28 April); organisations — declaration & tax by 25/30 March of the following year
Contributor	Open Accountants Community
Quality tier	Research-verified — pending sign-off by a Russian accountant
Version	1.0

1.1 Rates (2026)

Rates (2026)

Object	Base rate	Floor (regional)	Tax base
«Доходы» (income)	6%	down to 1%	gross income received (cash basis)
«Доходы минус расходы» (income minus expenses)	15%	down to 5%	income less the closed list of deductible expenses
Minimum tax («Доходы минус расходы» only)	1% of income	—	paid if the 15% computation is below it (incl. a loss year)

Note: the старые повышенные ставки (8% / 20%) that applied between the basic and upper turnover limits were abolished from 2025. There is now a single flat rate per object up to the УСН ceiling.

1.2 Eligibility limits (2026, deflator коэффициент-дефлятор = 1.090, order МЭР 734)

Eligibility limits

Limit	2026 value	Base × deflator
Annual income to stay on УСН	490.5M ₽	450M × 1.090
9-month income to switch to УСН (organisations)	337.5M ₽	337.5M (not indexed by deflator in the standard reading — verify current value)
Headcount (average)	≤ 130 employees	—
Fixed assets (остаточная стоимость ОС)	218M ₽	200M × 1.090
VAT (НДС) exemption ceiling — prior-year income	20M ₽	statutory (2027: 15M; 2028: 10M)

• Breach of limits — Exceeding the income or asset ceiling, or the headcount limit, causes loss of УСН from the start of the quarter in which the breach occurred.

1.3 VAT (НДС) bands for УСН payers (2026)

VAT bands

Prior-year income	VAT status / rate
≤ 20M ₽	Exempt from НДС (освобождение)
> 20M and ≤ 272.5M ₽	5% without input-VAT deduction, or 22% with deduction
> 272.5M and ≤ 490.5M ₽	7% without input-VAT deduction, or 22% with deduction
Standard rate (with deduction)	22% (raised from 20% by 425-ФЗ); 10% applies to socially-significant goods; 0% for exports/qualifying IT

1.4 Conservative defaults

When information is missing, assume the more cautious treatment and flag it:

• Object unknown → do not guess; the object is chosen once a year and binds for the whole year. Ask, or model both.
• Expense not clearly on the закрытый перечень (closed list, ст. 346.16) → treat as non-deductible under «Доходы минус расходы». The list is exhaustive.
• Expense lacks a primary document / proof of payment → non-deductible.
• Income timing → cash basis: income is recognised when money (or property) is received, including advances/предоплата.
• VAT status near 20M ₽ → if prior-year income is at/above the threshold, default to VAT payer and recommend choosing a rate; do not assume exemption.
• Regional reduced rate claimed → verify the specific region's law and the activity code (ОКВЭД); from 2026 regions may only reduce rates for activities the federal Government lists.
• ИП страховые взносы offset → apply, but cap correctly (see §5.3).

2. Choosing «Доходы» 6% vs «Доходы минус расходы» 15%

The two objects tax completely different bases. The choice is made for the whole calendar year and can only be changed from 1 January of the next year (notify ФНС by 31 December).

2.1 Break-even logic

• Break-even formula — 6% × Income = 15% × (Income − Expenses) => Expenses / Income = 0.60 (i.e. 60%)

Ignoring regional reductions and the взносы offset, the two objects produce the same tax when expenses equal a fixed share of income:

• Expenses < 60% of income → «Доходы» (6%) is usually cheaper.
• Expenses > 60% of income → «Доходы минус расходы» (15%) is usually cheaper.
• Around 60% → other factors decide (see below).

This 60% rule is the headline heuristic. Two adjustments matter in practice:

1. Страховые взносы offset (§5.3) tilts toward «Доходы». On «Доходы» an ИП reduces the tax itself by contributions (in full if no employees, up to 50% with employees). On «Доходы минус расходы» contributions are merely a deductible expense, so they save only 15% of their value, not 100%. This pushes the practical break-even above 60% — often to roughly 65–70% of income before «Доходы минус расходы» wins, especially for low-income ИП whose tax can be wiped out entirely by the fixed взносы.

2. The 1% minimum tax (§2.2) sets a floor on «Доходы минус расходы». A high-cost or loss-making business on the 15% object never pays less than 1% of income.

2.2 The minimum tax (минимальный налог) — «Доходы минус расходы» only

• Minimum tax formula — Regular tax = 15% × (Income − Expenses) Minimum tax = 1% × Income УСН due = max(Regular tax, Minimum tax) (ст. 346.18)
• Minimum tax carry-forward — If the minimum tax is higher (a thin-margin or loss year), you pay the minimum tax. The difference (minimum tax paid − regular tax) may be carried forward and added to expenses / loss in later years. The «Доходы» object has no minimum tax. (ст. 346.18)

2.3 Practical decision checklist

• Low costs, services, freelancing (consulting, IT done as ИП, design) → «Доходы» 6%.
• Trading, manufacturing, anything reselling goods with a thin margin → «Доходы минус расходы» 15%, but watch the closed expense list and the 1% floor.
• Strong regional incentive for your activity (rate cut to 1% or 5%) can override the heuristic.
• If income is small enough that fixed взносы exceed the «Доходы» tax, «Доходы» effectively costs 0 ₽ of УСН for an ИП without employees — almost always the winner.

3. Eligibility Limits and Refusal Catalogue

3.1 Who can use УСН

• Eligibility conditions — An ИП or organisation may apply УСН if it stays within the limits in §1.2 and is not on the prohibited-activities list of ст. 346.12 НК РФ (banks, insurers, NPFs, professional securities dealers, pawnshops, gambling, producers of excisable goods other than certain wine/grapes, notaries and advocates in private practice, organisations with branches, organisations where another legal entity owns > 25%, etc.). (ст. 346.12 НК РФ)
• Notification to start УСН — To start: file the notification (уведомление о переходе на УСН) within 30 days of registration, or by 31 December to apply УСН from the next year.

3.2 Refusal catalogue

Refusal catalogue

Code	Situation	Action
R-RU-1	Income exceeds 490.5M ₽ in 2026	Loss of УСН from the start of that quarter; move to ОСНО. Out of scope — escalate.
R-RU-2	Average headcount exceeds 130	Loss of УСН from that quarter. Escalate.
R-RU-3	Fixed-asset residual value exceeds 218M ₽	Loss of УСН (applies to organisations; relevant for ИП too on the asset test). Escalate.
R-RU-4	Prohibited activity (banking, insurance, gambling, excisable production, etc., ст. 346.12)	УСН not available. Refuse and refer to a practitioner.
R-RU-5	Organisation has branches, or > 25% owned by another legal entity	УСН not available. Refuse.
R-RU-6	Client is actually eligible/registered under НПД (самозанятый)	Redirect to ru-self-employed-npd — usually simpler and cheaper for true freelancers.
R-RU-7	VAT (НДС) treatment for a payer above 20M ₽ — choosing 5%/7% vs 22%, input-VAT deduction, invoicing	Tier 2: flag and present options; do not auto-decide. See §4.
R-RU-8	Cross-border transactions, sanctions exposure, EAEU trade, currency control	Out of scope. Escalate — sanctions and currency-control rules dominate.
R-RU-9	Combining УСН with ПСН (patent), or splitting a business across regimes	Tier 2: anti-fragmentation (дробление бизнеса) risk. Escalate.
R-RU-10	Whether a specific expense is on the closed list (ст. 346.16)	Tier 2 if not obvious — default to non-deductible and flag.

4. The 2025+ VAT-on-УСН Rules (НДС для упрощенцев)

This is the single biggest change for small business. Until 2024, УСН payers were not VAT payers. From 2025 (Law 176-ФЗ) a УСН payer whose income exceeds the threshold becomes a НДС payer. The threshold and rates were further changed for 2026 by 425-ФЗ (28.11.2025).

4.1 When you become a VAT payer

• VAT payer trigger — - Look at prior-year income. For 2026 the exemption ceiling is 20M ₽ (down from 60M ₽ in 2025; falling to 15M in 2027 and 10M in 2028 — verify). - If prior-year (2025) income ≤ 20M ₽ → exempt (освобождение) for 2026, no VAT returns, no VAT invoices. Exemption is automatic; no application is required. - If prior-year income > 20M ₽ → you are a VAT payer from 1 January 2026 and must choose a rate. If you cross 20M ₽ during the year, VAT obligations begin from the 1st of the month following the breach. (176-ФЗ; 425-ФЗ (28.11.2025))

4.2 Choosing the rate

VAT rate options

Option	Rate	Input-VAT deduction	Income band (prior year)
Reduced	5%	No (no вычет)	> 20M and ≤ 272.5M ₽
Reduced	7%	No (no вычет)	> 272.5M and ≤ 490.5M ₽
Standard	22%	Yes (full вычет of input НДС)	any band

• 5%/7% (без вычетов) suits businesses with few VAT-bearing purchases (services, labour-heavy work) — you charge a small VAT but cannot reclaim input VAT.
• 22% (с вычетами) suits businesses with large VAT-bearing purchases for resale/production — the higher output rate is offset by reclaiming input VAT.

4.3 Lock-in period

• 12-quarter lock-in — Once you choose a reduced rate (5% or 7%) or move to 22%, you must apply it for 12 consecutive quarters (3 years) before changing — unless your income falls back below 20M ₽ (exemption) or rises into the next band (5%→7%), which happen automatically. Exception: a payer who chooses a reduced rate for the first time in 2026 may abandon it for 22% within the first 4 quarters of applying it.

4.4 Compliance obligations once you are a VAT payer

• VAT compliance obligations — - Issue счета-фактуры (VAT invoices) and keep the книга продаж / книга покупок. - File a quarterly VAT declaration electronically by the 25th of the month after the quarter. - Pay VAT in three equal monthly instalments after each quarter. - ФНС published Методические рекомендации по НДС для УСН (2026) — the primary practical reference. Tag all non-trivial VAT-on-УСН questions R-RU-7 (Tier 2) and confirm with a practitioner; see also the russia-vat skill. (ФНС Методические рекомендации по НДС для УСН (2026))

5. КУДиР, Advance Payments, and Страховые взносы Offset

5.1 КУДиР (Книга учёта доходов и расходов)

• КУДиР requirements — Every УСН payer keeps a КУДиР — the tax ledger that supports the declaration. - «Доходы» payers record income only (and, in a separate section, the contributions/payments that reduce the tax). - «Доходы минус расходы» payers record both income and the closed-list expenses, each with a primary document and proof of payment. - It may be kept electronically and is not filed routinely, but ФНС can demand it on audit. - Cash basis throughout: income on receipt (including advances), expenses when both incurred and paid.

5.2 Advance payments and the annual declaration

• Advance payment cadence — УСН is paid in quarterly advance payments computed on a cumulative (year-to-date) basis, then trued up at year end.

Advance payment schedule

Period	Pay advance by	Уведомление (notification) by
Q1 (Jan–Mar)	28 April	25 April*
H1 (Jan–Jun)	28 July	25 July*
9M (Jan–Sep)	28 October	25 October*
Year — ИП	final tax 28 April; declaration by 25 April	—
Year — organisations	tax & declaration by 25 March (commonly cited 30 March)	—

• ЕНП/ЕНС notification mechanic — *Because УСН is paid through the ЕНП / ЕНС (единый налоговый платёж / счёт, the single tax account), a уведомление об исчисленных суммах must be filed by the 25th before each advance so ФНС allocates the money. When the 25th/28th falls on a weekend it shifts to the next working day (e.g. several 2026 dates land on 27/28 of the month — verify the exact calendar).

5.3 Страховые взносы offset (the big lever for ИП)

• Insurance contributions overview — An ИП always pays fixed insurance contributions за себя plus 1% on income over 300,000 ₽ (see ru-social-contributions for the mechanics). 2026 figures: - Fixed contribution (full year): 57,390 ₽ — verify current value. - Additional contribution: 1% × (income − 300,000 ₽), capped at 321,818 ₽ for 2026. - Combined maximum: 379,208 ₽ (57,390 + 321,818) — verify. - Deadlines: fixed part by 28 December 2026; the 1% part by 1 July 2027.

How contributions reduce УСН

Object	Effect of страховые взносы
«Доходы» — ИП without employees	Reduce the УСН tax itself by up to 100% (tax can go to 0). From 2023 the fixed взносы reduce the tax for the year they relate to even if not yet paid (подлежащие уплате).
«Доходы» — ИП with employees / organisation	Reduce the УСН tax by no more than 50%.
«Доходы минус расходы»	Contributions are a deductible expense, not a tax credit — they cut the base, saving only 15% of their value.

6. Worked Examples

Example 1 — «Доходы» 6%, ИП, no employees (the взносы wipeout)

IT freelancer ИП, 2026 income 2,000,000 ₽, no employees.

• УСН before offset: 6% × 2,000,000 = 120,000 ₽.
• Fixed взносы 57,390 ₽ + 1% over 300k = 1% × (2,000,000 − 300,000) = 17,000 ₽ → total contributions 74,390 ₽.
• «Доходы» ИП without employees reduces the tax by contributions in full: 120,000 − 74,390 = 45,610 ₽ УСН for the year.
• Compare НПД (ru-self-employed-npd): at 6% on B2B income this would be ~120,000 ₽ tax but with no separate insurance contributions — for some clients НПД is still cheaper. Model both.

Example 2 — break-even, «Доходы» vs «Доходы минус расходы»

Trader, income 10,000,000 ₽, expenses 6,500,000 ₽ (65% of income), no employees.

• «Доходы»: 6% × 10,000,000 = 600,000 ₽; less взносы (57,390 + 1%×9,700,000 = 97,000 → 154,390 ₽) → 445,610 ₽.
• «Доходы минус расходы»: 15% × (10,000,000 − 6,500,000) = 15% × 3,500,000 = 525,000 ₽ (contributions already in the 6.5M expenses). Check minimum tax: 1% × 10,000,000 = 100,000 ₽ < 525,000 → regular tax stands.
• Despite expenses being above the 60% rule, «Доходы» wins here once the взносы offset is applied — illustrating why the practical break-even sits higher than 60%.

Example 3 — minimum tax (loss year), «Доходы минус расходы»

Manufacturer, income 8,000,000 ₽, expenses 7,800,000 ₽.

• Regular tax: 15% × (8,000,000 − 7,800,000) = 15% × 200,000 = 30,000 ₽.
• Minimum tax: 1% × 8,000,000 = 80,000 ₽.
• Pay max(30,000, 80,000) = 80,000 ₽. The difference 80,000 − 30,000 = 50,000 ₽ is carried forward into next year's expenses/loss.

Example 4 — crossing the VAT threshold

ИП on «Доходы», 2025 income 35,000,000 ₽ (above 20M ₽), continues УСН in 2026.

• Because prior-year income > 20M ₽, the ИП is a VAT payer from 1 Jan 2026.
• Income is in the 20M–272.5M band → choose 5% without deduction or 22% with deduction.
• A services business with few VAT-bearing inputs would normally pick 5%, charge 5% НДС to customers, file quarterly VAT returns, and lock in for 12 quarters. Flag R-RU-7 (Tier 2) and confirm with a practitioner.

Example 5 — regional reduced rate

ИП in a region that set a 1% «Доходы» rate for IT activity (valid ОКВЭД, federal Government's permitted-activity list).

• Income 4,000,000 ₽ → УСН = 1% × 4,000,000 = 40,000 ₽ before offset.
• Fixed + 1% взносы (57,390 + 37,000 = 94,390 ₽) exceed the tax → УСН = 0 ₽ (ИП without employees). Verify the regional law and that the activity is on the permitted list, since from 2026 regions may only reduce rates for federally-listed activities.

7. Tier 2 — Issues Requiring Reviewer Judgement

Flag and escalate (do not auto-decide) when any of these arise:

• VAT-on-УСН choice (5% / 7% / 22%, input-VAT deduction, transitional contracts, advances across the rate change) — R-RU-7. Heavy reliance on ФНС Методические рекомендации 2026.
• Loss of УСН mid-year from breaching income/headcount/asset limits — recomputation under ОСНО from the start of the breach quarter — R-RU-1/2/3.
• Closed-list expense disputes (ст. 346.16) — whether a specific cost is deductible at all.
• Дробление бизнеса (business fragmentation / splitting to stay under limits) — major audit and criminal-liability risk — R-RU-9.
• Combining УСН with ПСН (patent) and apportioning income, headcount and assets.
• Switching object «Доходы» ↔ «Доходы минус расходы» and the timing/notification.
• Cross-border, EAEU, currency control, sanctions — R-RU-8, out of scope.
• First-year and short-period returns; transition in/out of НПД.

Always require sign-off by a qualified Russian accountant before filing.

8. Bank Statement Reading Guide (Russian banks) + Reference + Test Suite

8.1 Reading Russian bank statements (выписка по счёту)

• Bank statement reading guidance — УСН is cash basis, so the расчётный счёт (current account) statement is the primary source for income. Major banks: Сбербанк, Тинькофф (Т-Банк), Альфа-Банк, ВТБ, Точка, Модульбанк. Statement columns to expect: - Дата операции — transaction date (income recognised here, on receipt). - Назначение платежа — narrative; the key field for classification. Look for "оплата по договору", "за услуги", "аванс/предоплата" (advances are income on receipt), "возврат" (a refund — reverses income, not income). - Сумма with Дебет / Кредит — кредит (incoming) is income; дебет (outgoing) may be a deductible expense (15% object only) or a non-business transfer. - В том числе НДС — whether the line includes VAT; relevant once the ИП is a VAT payer. - Контрагент / ИНН — counterparty and its ИНН. Classification cautions: - Own-funds top-ups ("пополнение счёта", "внесение собственных средств") are not income. - Loans received / returned are not income / not expense. - Transfers between the ИП's own accounts are not income. - Refunds to customers (возврат) reduce income. - Personal card spending by an ИП is generally not a business expense unless it is a closed-list business cost with documents — default non-deductible and flag. - Acquiring/эквайринг settlements: income is the gross sale, with the bank's commission as a separate (deductible, 15% object) expense — do not net them.

8.2 Reference (research-verified, May 2026)

• НК РФ, глава 26.2 «Упрощённая система налогообложения» (ст. 346.11–346.25).
• НК РФ, глава 21 «Налог на добавленную стоимость» (VAT-on-УСН).
• Federal Law 176-ФЗ (2024) and 425-ФЗ of 28.11.2025 (VAT rate to 22%, УСН VAT thresholds).
• Приказ Минэкономразвития от 06.11.2025 № 734 (коэффициент-дефлятор 1.090 for 2026).
• ФНС России — nalog.gov.ru; Методические рекомендации по НДС для УСН 2026.
• ФНС "Налоги 2026" hub; КонсультантПлюс, Гарант, Главбух, Контур.Экстерн (cross-checks).

Фигуры flagged "verify current value": the 9-month transition limit (337.5M ₽), the 2026 fixed страховые взносы (57,390 ₽) and the 1% cap (321,818 ₽) / combined max (379,208 ₽), the 2027/2028 step-downs of the VAT exemption ceiling, and the exact weekend-shifted 2026 advance dates. These move annually or by sub-regulation — re-verify on nalog.gov.ru before relying.

8.3 Test suite (sanity checks)

Test suite

#	Input	Expected
T1	«Доходы», income 1,000,000 ₽, no expenses, no employees, взносы 67,390 ₽	УСН 60,000 − 67,390 → 0 ₽ (offset capped at the tax)
T2	«Доходы минус расходы», income 5,000,000 ₽, expenses 4,950,000 ₽	Regular 7,500 ₽ vs minimum 50,000 ₽ → pay 50,000 ₽, carry 42,500 ₽
T3	Expenses = 60% of income, no взносы	6% and 15% objects give the same tax (break-even)
T4	2025 income 25,000,000 ₽, continues УСН 2026	VAT payer from 1 Jan 2026; choose 5% or 22%; flag R-RU-7
T5	Income 600,000,000 ₽ in 2026	R-RU-1 — exceeds 490.5M ₽, loses УСН; escalate
T6	Bank line "внесение собственных средств 200,000 ₽"	Not income — exclude
T7	True freelancer, 1.5M ₽, no employees, no goods resale	Suggest НПД (ru-self-employed-npd) as likely cheaper; model both

PROHIBITIONS

• Do not file or submit any УСН or НДС declaration, уведомление, or payment to ФНС on the taxpayer's behalf. Prepare figures only; the taxpayer/practitioner files.
• Do not decide the VAT rate (5% / 7% / 22%) automatically — it is a 3-year lock-in; present options and require practitioner sign-off (R-RU-7).
• Do not treat an expense as deductible under «Доходы минус расходы» unless it is on the closed list of ст. 346.16 and has a primary document and proof of payment.
• Do not advise splitting a business across ИП/regimes to stay under limits — дробление бизнеса carries audit and criminal risk (R-RU-9).
• Do not opine on cross-border, EAEU, currency-control, or sanctions matters (R-RU-8) — out of scope.
• Do not present any annually-indexed figure as final without re-verifying against nalog.gov.ru for the current period.
• Do not assume VAT exemption for a payer whose prior-year income is at or above 20M ₽.

Disclaimer

This skill is research-verified against ФНС (nalog.gov.ru), Federal Laws 176-ФЗ and 425-ФЗ, the 2026 deflator order, and reputable Russian tax publishers, as of May 2026. It is pending sign-off by a qualified Russian accountant (бухгалтер / налоговый консультант) and is not a substitute for professional advice. Russian tax law — especially the 2025–2028 VAT-on-УСН reform — changes frequently and figures are indexed annually; always confirm current values and your specific facts with a credentialed Russian practitioner before filing. Provided by the Open Accountants Community — openaccountants.com.