Result
Tax due
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This calculation is for informational purposes only and does not replace advice from a qualified professional. Formulas and rates may not fit your exact situation — double-check the figures before making decisions.
How it is calculated
Tax before deduction = revenue × rate ÷ 100. Paid insurance contributions reduce it — but not always fully: a sole owner-operator can deduct the full contribution amount, while an employer (owner with staff, or any company) can deduct at most 50% of the tax.
Contributions deduction = min(contributions paid, maximum allowed deduction), where the maximum is the full tax for a solo operator and half the tax for an employer.
Tax due = tax before deduction − contributions deduction. The calculation doesn't include a local sales levy (relevant only in Moscow) or regional tax-holiday rates for new sole owner-operators — adjust the rate field above if those apply to you.