In simple terms
A self-employed person (самозанятый, samozanyaty) earns money by their own work, without an employer: a tutor, a manicurist, a photographer, a designer, a courier, the owner of a flat they rent out. They pay not personal income tax (NDFL) but a special professional income tax (НПД, NPD).
This is the simplest way to work legally. You do not need reports, an accountant or a cash register: everything is done in the free «Мой налог» (My Tax) app or in your bank's app. Registration takes a few minutes.
Rates and rules
- 4% — on money received from ordinary individuals.
- 6% — on money from companies and sole traders (IP).
- Income — no more than 2.4 million ₽ per calendar year.
- New self-employed people get a tax deduction of 10,000 ₽: until it is used up, the rates are 3% and 4%.
- For each payment you must create a receipt in the app. The app calculates the tax itself, and you must pay it by the 28th of the following month.
Self-employed people cannot hire workers under an employment contract, resell other people's goods, sell excisable and labelled goods, or work under agency contracts. They cannot provide services to their employer if less than 2 years have passed since leaving that job.
Example with numbers
In a month a designer received 60,000 ₽ from private clients and 40,000 ₽ from a company.
Tax = 60,000 × 4% + 40,000 × 6% = 2,400 + 2,400 = 4,800 ₽
If they have only just registered and the 10,000 ₽ deduction is not yet used, the tax is calculated at 3% and 4%: 60,000 × 3% + 40,000 × 4% = 1,800 + 1,600 = 3,400 ₽. The deduction is reduced by 4,800 − 3,400 = 1,400 ₽, leaving 8,600 ₽.
For comparison: under an employment contract, 13,000 ₽ of NDFL would be withheld from 100,000 ₽, and the employer would also pay insurance contributions. The percentage calculator will help you work out a percentage of an amount.
Calculate it yourself
Change the numbers and the step-by-step calculation updates instantly. Russian rules for 2026.
What to keep in mind
- Pension. Self-employed people do not pay insurance contributions, so length of service and pension points do not build up. You can pay contributions to the Social Fund (СФР) voluntarily.
- Sick leave. From 2026 self-employed people can voluntarily pay contributions to the Social Fund (СФР) to receive sickness benefit.
- Deductions. On income under NPD you cannot get tax back through a tax deduction.
- Working with a company. Usually you sign a services agreement and a certificate of completed work, and give the client a receipt.
Common mistakes
- Not issuing a receipt immediately at payment. The fine can be 20% of the amount, and 100% for a repeat.
- Exceeding 2.4 million ₽ and carrying on working. You lose the right to NPD, and tax on the amount above the limit must be paid under other rules; it is better to switch to the simplified tax system (USN) in advance.
- Working for a former employer as a «self-employed» person — the tax service will recalculate NDFL and contributions.
In Russia, Kazakhstan and Belarus
Russia
The professional income tax regime operates under Law No. 422-FZ until the end of 2028. Registration and receipts are in the «Мой налог» (My Tax) app, and the tax is paid by the 28th of the following month. Citizens of Russia and EAEU countries can become self-employed.
Kazakhstan
In Kazakhstan, from 2026 a special tax regime for the self-employed applies: 4% of income (this covers pension and social contributions and health insurance contributions; they do not pay IPN), with income limited by a cap; registration is in the e-Salyq app.
Belarus
Belarus also has a professional income tax (the «Налог на профессиональный доход» app): usually 10%, and 20% on annual income above 60,000 Br; from July 2026 a minimum monthly payment has been introduced.
Sources: «Мой налог» (My Tax) app and website, Federal Tax Service, Federal Tax Service of Russia («ФНС России»)