Russia — Упрощённая система налогообложения (УСН) for ИП and Small Business
Asked about the Russian simplified taxation system (УСН / Упрощённая система налогообложения) for individual entrepreneurs (ИП) and small organisations — choosing between the «Доходы» (6%) and «Доходы минус расходы» (15%) objects, regional reduced rates, eligibility limits, the minimum tax, the 2…
Key facts — Russia, 2026
| 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 |
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Use this skill whenever asked about the Russian simplified taxation system (УСН / Упрощённая система налогообложения) for individual entrepreneurs (ИП) and small organisations — choosing between the «Доходы» (6%) and «Доходы минус расходы» (15%) objects, regional reduced rates, eligibility limits, the minimum tax, the 2025+ reform making УСН payers liable for VAT (НДС), the КУДиР ledger, quarterly advance payments, the annual declaration, and страховые взносы offset. Trigger on phrases like "УСН", "simplified tax Russia", "ИП 6%", "доходы минус расходы", "USN Russia", "ИП налоги", "упрощёнка", "минимальный налог УСН", "НДС на УСН", or any request to compute or review УСН tax for a self-employed person or small business in Russia. The AI replies in the user's own language.
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