How to calculate the USN 6% “income” tax
On the simplified “income” regime the tax is charged on the whole revenue, but the formula is simple: income × 6% − insurance contributions. Below — what counts as income, a worked 2026 example, payment deadlines and when a sole proprietor with no employees legally reduces the tax to zero.
The formula
- Add up business income — receipts to the settlement account, cash revenue, card payments. Income is recognised on the day the money arrives (cash basis).
- Multiply by the rate. The base rate is 6%; regions may lower it down to 1%, and some offer “tax holidays” with a 0% rate for new sole proprietors (Art. 346.20 of the Tax Code). Check your region’s rate on the FNS website.
- Deduct insurance contributions (for sole proprietors) — the fixed part and the 1% surcharge. With no employees — down to zero, with employees — by at most half of the tax (Art. 346.21 §3.1).
These are not income: transfers between your own accounts, topping up the account with personal money, credits and loans, supplier refunds.
Expenses do not reduce the USN “income” tax — at all. If expenses consistently eat up more than 60–70% of revenue, compare with USN 15% “income minus expenses”: the difference between the regimes is shown on the “Taxes” page.
Deducting insurance contributions
A sole proprietor reduces the tax by their own contributions: in 2026 that is a fixed 57,390 ₽ plus 1% of income above 300,000 ₽. Since 2023 the current year’s contributions can be credited without waiting for them to be actually paid (Federal Law No. 389-FZ). Amounts by year and deadlines — in the “IP insurance contributions” guide.
- No employees — an unlimited deduction, down to zero tax.
- With employees — contributions for yourself and your staff reduce the tax by at most half.
A worked 2026 example
A sole proprietor with no employees, income for the year — 1,200,000 ₽:
| Tax at the rate | 1,200,000 × 6% = 72,000 ₽ |
| 2026 contributions | 57,390 + 1% × (1,200,000 − 300,000) = 66,390 ₽ |
| Tax due for the year | 72,000 − 66,390 = 5,610 ₽ |
Within the year the tax is paid as cumulative advances — for Q1, the half-year and 9 months. Each advance is the tax on the income since January 1 minus contributions paid since January 1 minus the previous advances. Pay the contributions quarterly and the advances shrink evenly, with no overpayment piling up by year end.
Deadlines
- Advances — by April 28, July 28 and October 28.
- Annual tax: sole proprietors — by April 28 of the next year, companies — by March 28.
- The return is filed once a year: sole proprietors — by April 25, companies — by March 25.
All payments go through the unified tax payment (ENP) to the unified tax account.
VAT on USN from 2026
From January 1, 2026 simplified-regime businesses with annual income above 20 million ₽ also pay VAT (Federal Law No. 425-FZ): either a special 5% or 7% rate without deductions, or the general 22% rate with deductions. Below the threshold VAT doesn’t concern you at all. How Svodly warns about approaching the threshold and calculates VAT — on the “Taxes” page.
How Svodly calculates it
In the Svodly business book the “Taxes” tab does the whole calculation itself: tax due for the period, the “income × rate” breakdown, the contributions deduction and a deadline calendar. All you do is record transactions:
- income lands in the tax base automatically, while transfers between your own accounts and “virtual” accounts are excluded;
- record contribution payments as an expense in the “Taxes & fees → Self-employment insurance” category — the deduction applies by itself: on the dashboard, in KUDiR section IV and in the cash-flow forecast;
- the KUDiR for USN “income” is built in “Reports” and exports to XLSX.
Svodly is a free app for sole-proprietor and personal finance. Download it at svodly.ru — the USN tax will be calculated as you record income and expenses.
FAQ
How is the USN 6% tax calculated on income?
Add up all business receipts for the period and multiply by the 6% rate (some regions set it lower). A sole proprietor (IP) then deducts their own insurance contributions: with no employees — in full, with employees — by at most half of the tax.
Is the tax charged on all receipts or on profit?
On USN “income” — on the whole revenue: expenses don’t reduce the tax. Only receipts that aren’t income are exempt: transfers between your own accounts, loans, refunds. If your expenses are consistently high, USN 15% “income minus expenses” may work out cheaper.
When is the USN tax due?
Advance payments — by April 28, July 28 and October 28. The annual tax is due by April 28 of the next year for sole proprietors and by March 28 for companies. The return is filed once a year.
Can the USN tax be reduced to zero?
Yes. A sole proprietor with no employees deducts their own insurance contributions from the tax without limit: if the year’s contributions exceed the tax, there is nothing left to pay. With employees the tax can be reduced by at most half.
Where next
- IP insurance contributions — 2024–2027 amounts, deadlines and the deduction.
- Self-employed (NPT) tax — if you work alone with income up to 2.4 million ₽.
- Taxes in Svodly — how the tab works and which regimes are supported.
- Reports — KUDiR and exports.
This is reference material, not tax advice. Rates and deadlines — Articles 346.20–346.23 of the Russian Tax Code; verify the exact figures with your tax office or accountant.