Что такое налог НПД для самозанятых в России?

НПД (налог на профессиональный доход) — специальный режим для самозанятых. Ставка 4% с доходов от физлиц и 6% с доходов от юрлиц. Годовой лимит дохода — 2,4 млн рублей.

Чем отличается НПД от УСН для фрилансера?

НПД проще: не нужно платить взносы в ПФР и подавать декларацию. УСН подходит для ИП с доходом выше 2,4 млн руб./год. При НПД нет наёмных работников, при УСН — можно нанимать.

Как зарегистрироваться самозанятым в России?

Регистрация через приложение «Мой налог» за 5 минут: скачайте приложение, введите ИНН или войдите через Госуслуги, подтвердите данные. С этого момента можно легально работать и принимать оплату.

How much tax does a self-employed freelancer pay in Russia?

Self-employed freelancers in Russia pay 4% on income from individuals (B2C) and 6% on income from companies and legal entities (B2B). A one-time 10,000 RUB deduction reduces these rates to 3% and 4% respectively until the pool is exhausted.

What is the annual income limit for the Russian NPD tax?

The maximum annual revenue to stay under the NPD self-employed regime is 2.4 million RUB. Exceeding it means losing NPD status for the rest of the year, with the excess taxed at 13% personal income tax (NDFL) or a move to a regime such as USN.

Do self-employed Russians pay pension and health contributions?

No mandatory pension contributions are required, so retirement saving is the freelancer\u2019s own responsibility. Part of the 4% or 6% NPD tax is redirected to mandatory medical insurance (OMS).

Can self-employed Russians receive foreign currency payments?

Yes. Foreign-currency income must be converted to RUB at the Central Bank of Russia rate on the day it arrives and declared in the "Moy nalog" app, which generates the official FTS receipt.

Do I need a cash register or an accountant as a Russian self-employed freelancer?

No. The whole regime runs through the official mobile app: digital receipts are generated there and the tax office calculates the monthly bill automatically, with no register hardware or bookkeeping software needed.

Russian Self-Employed Tax Calculator 2026

Our free russian self employed tax calculator estimates your 2026 NPD tax and take-home pay. Browse our free freelancer calculators or try the US self-employment tax calculator to plan your taxes with confidence.