On January 1, 2019, a new tax regime came into force - the tax on earned income "tax for the self-employed"
Tax for those who accept payments from individuals
Tax for those who accept payments from legal entities
Maximum income for the year
(Official salary is not included in this
The persons who can use the regime:
Individuals without registering as an Individual Entrepreneur
Individual entrepreneurs switching over to earned income tax
The persons who cannot use the regime:
Persons reselling goods, property rights
Persons extracting and selling mineral resources
Persons having employees
Persons conducting activities under commission agreements or agency agreements
Couriers and drivers who receive money from buyers upon delivery and then transfer them to
sellers. They can use the regime only if the seller uses the cash desk and issues the check to
the buyer on behalf of the store.
Get savings of 50,000 rubles a year by becoming a self-employed person
Tax 4% or 6% - it cannot be less
Bonus 10 000 rub. The calculation of the amount will be automatic
No need to pay compulsory medical and pension contributions, save about 39 354 rub. per year
(according to www.nalog.ru)
No need to open a current account and pay for its maintenance, save about 6,000 rub. per
year(according to http://markswebb.ru)
No need to have an online cash desk, save about 15,000 rub. a year. A check can be generated
in the mobile application "My tax"
No need to file a tax return. Revenue accounting is automatical in a mobile application
You can combine with work under an employment contract
PayAnyWay for the self-employed
Convenient personal account
Work with the account
Possibility to send an invoice from your personal account or set up a CMS payment module
Payment by credit card, rate 2.7%
Fee-free transfer of accepted payments to a bank account on the next business day
Paying tax on behalf of a self-employed person
Frequently asked questions
Is it allowed to use a special regime when working via the Internet?
Yes, the special tax regime can be applied when working remotely. In this case, you must observe the
basic conditions for applying the special tax regime,
and for each receipt, you need to generate a check and send it to the payer.
Can an individual entrepreneur combine the special regime with a simplified taxation system?
No, it is impossible to combine different special regimes, even for different types of activities.
When applying the simplified taxation system, you cannot register as a payer of tax on professional
income. You will have to renounce the simplified taxation system or another applicable special
regime. You will have one month to do it from the moment of registration as a self-employed person.
Otherwise, registration of an individual entrepreneur as a self-employed person will be cancelled.
If an individual entrepreneur carries on activities that are taxed under the simplified taxation
system, he/she will not be able to pay professional income tax on other types of activities -
including that income that he/she receives as an individual. For example, you cannot trade and pay a
unified tax on imputed income and at the same time rent an apartment and pay 4% of this income as a
How to switch over to the special tax regime?
You need to register and receive confirmation to use the new special tax regime.
- Free mobile application «My tax»
- Taxpayer's account «Tax on professional income» on the website of the Federal Tax Service of
- Authorized banks
How to calculate the amount of tax payable?
You do not need to calculate it yourself. Control over the restriction on the amount of income and
other aspects of the calculation are automated. The taxpayer is required only to generate a check
for each receipt from the type of activity that is subject to the tax on professional income.