Self-employed (NPT) tax: how much is charged on income
The self-employed pay the professional income tax: 4% on receipts from individuals and 6% on receipts from companies and sole proprietors. No returns and no mandatory contributions: income is registered with a receipt in the “Moy Nalog” app and the tax is assessed automatically. Here are the rates, the credit, the limit — and the big question: is tax charged on card transfers?
Rates and the tax credit
- 4% — income from individuals.
- 6% — income from companies and sole proprietors.
A new self-employed person gets a one-off 10,000 ₽ tax credit: until it is used up, the 4% rate effectively drops to 3% and the 6% rate to 4%. The credit applies automatically, no applications needed. The regime’s terms are fixed by law until the end of 2028 (Federal Law No. 422-FZ).
Example
In a month you received 80,000 ₽ from individual clients. The tax: 80,000 × 4% = 3,200 ₽; while the credit lasts — 80,000 × 3% = 2,400 ₽. The assessment appears in “Moy Nalog” by the 12th of the next month; payment is due by the 28th.
Is tax charged on card transfers?
A transfer to your card is not taxed by itself — neither the bank nor the tax office charges NPT automatically on every incoming payment. The tax is assessed only on income you have registered with a receipt in “Moy Nalog”. Personal transfers — gifts from family, loan repayments, moving money between your own accounts — are not income.
The flip side also holds: business income cannot be “overlooked”. The self-employed must issue a receipt for every payment — otherwise an audit ends with back taxes and a fine.
The 2.4 million ₽ annual limit
NPT applies while the income since January 1 stays within 2.4 million ₽. Anything above is taxed under other rules: an individual pays personal income tax, while a sole proprietor can notify the tax office within 20 days and switch to USN to avoid ending up on the general system. From the new year the limit counts from zero again.
When and how to pay
- By the 12th of the next month the tax office computes the tax itself and shows the amount in “Moy Nalog”.
- By the 28th — payment; auto-debit can be enabled.
No income in a month — no tax: NPT has no minimum payments.
Who NPT is for
The regime is for those who work solo: no hired employees and income up to 2.4 million ₽ a year. NPT cannot be used for reselling other people’s goods, agency work, or with a client you were employed by within the last two years (Articles 4 and 6 of Federal Law No. 422-FZ).
The self-employed pay no self-contributions — so NPT years don’t count towards the pension record by default. If desired, the record is built with voluntary contributions.
How Svodly calculates it
In a Svodly business book with the NPT regime, the “Taxes” tab shows the tax due month by month with the next deadline. The estimate is deliberately conservative — 6% on all receipts, without the individuals/companies split, i.e. an upper-bound figure; the exact amount is always in “Moy Nalog”. The phone shows progress towards the 2.4 million ₽ annual limit, and “Reports” builds the deals register — handy for reconciling receipts with actual payments.
Svodly is a free app for tracking self-employed income. Download it at svodly.ru — receipts by client and month, the limit and the tax estimate stay in sight.
FAQ
How much does a self-employed person pay on each amount?
4% on payments from individuals and 6% on payments from companies and sole proprietors. Until the one-off 10,000 ₽ tax credit is used up, the effective rates are 3% and 4%.
Is tax charged on card transfers to a self-employed person?
No. The tax is charged not on transfers but on income you have registered with a receipt in the “Moy Nalog” app. Gifts, loan repayments and transfers between your own accounts are not income and are not taxed.
What happens after earning more than 2.4 million ₽ in a year?
The right to NPT is lost from the moment of exceeding. An individual pays personal income tax on the excess, while a sole proprietor can notify the tax office within 20 days and switch to USN. From the new calendar year NPT is available again.
Does a self-employed person pay insurance contributions?
There are no mandatory contributions — that is part of the regime. Pension record does not accumulate by default; you can join voluntarily and pay contributions yourself.
Where next
- How to calculate the USN 6% tax — if your income outgrows the NPT limit.
- IP insurance contributions — what appears after switching to USN.
- Taxes in Svodly — the tab and regimes overview.
- Reports — the NPT deals register and exports.
This is reference material, not tax advice. Rates, the limit and deadlines — Federal Law No. 422-FZ; verify with the “Moy Nalog” app and your tax office.