Russia IP USN (Simplified Tax) Calculator 2026
Estimate Russia 2026 IP USN at 6% of revenue or 15% of profit (minimum 1%), including 57,390 RUB fixed and additional 1% contributions. VAT excluded.
Frequently Asked Questions
What USN rates does the 2026 calculator use?
It uses the federal standard rates: 6% for Доходы and 15% for Доходы − Расходы, with a minimum tax of 1% of revenue for the latter. A region can set reduced rates, so check the law where the IP is registered.
How are IP insurance contributions calculated for 2026?
For a full year, the fixed amount is 57,390 RUB. An additional 1% applies above a 300,000 RUB base, capped at 321,818 RUB. For Доходы − Расходы, that base uses income minus eligible expenses.
Does this calculator include VAT?
No. VAT is separate. In 2026 the automatic VAT exemption threshold for USN was reduced to 20m RUB; taxpayers above it may need to calculate VAT in addition to USN.