Tvoy Raschet

Simplified tax system: what it is

A tax regime for small business — sole traders (IP) and small companies. Instead of several taxes they pay one: 6% of income or 15% of the difference between income and expenses.

In Russian: УСН (упрощённая система налогообложения)·USN (uproshchennaya sistema nalogooblozheniya)

Taxes and deductions Checked by the editorial team Checked: September 2026
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In Russia, Kazakhstan and Belarus

Russia

Regions may lower the rates: 1–6% and 5–15%. In 2026 you can use the USN with income of up to 490.5 million ₽ a year; with income above 20 million ₽ you must pay VAT — 5% or 7%, or at the general rate of 22%. A sole trader on the USN «income» regime reduces the tax by insurance contributions.

Kazakhstan

From 2026 Kazakhstan has a special tax regime for small business (the «simplified» regime): the base rate is 4%, and the maslikhats (local representative bodies) can change it from 2% to 6%.

Belarus

Belarus also has a simplified tax system (УСН): sole traders and organisations pay tax on revenue, the main rate being 6%.

Sources: Tax Code of the Russian Federation, part two («Налоговый кодекс РФ»), ConsultantPlus, Federal Tax Service of Russia («ФНС России»)

This information is for reference only and does not constitute financial, tax or legal advice. Prepared by our editorial team, last checked: September 2026. Found an error? Write to us.

Related terms

Sole trader (IP)A person registered with the tax office to run a business without creating a company. A sole trader can hire workers, chooses a tax regime and is liable for business debts with all their property.Self-employment (NPD)A tax regime for people who work for themselves with no employer and no hired staff. The tax is 4% on income from individuals and 6% from companies and sole traders, with income up to 2.4 million ₽ a year.Value added tax (VAT)Value added tax: it is included in the price of goods and services, and sellers pay it to the budget. In Russia from 2026 the basic rate is 22%, and 10% for food, children's goods and medicines.Insurance contributionsMandatory payments the employer makes on top of an employee’s salary: for pensions, healthcare and benefits. Usually 30% up to the cap and 15.1% above it; not deducted from the salary.Tax periodThe period for which tax is calculated. For personal income tax (НДФЛ), property tax and vehicle tax it is the calendar year, for VAT a quarter, for the self-employed tax a month.

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