Calculators

Sole proprietor's own contributions

Fixed contributions and 1% of income above RUB 300,000 — adjusted for a partial year.

Income for 2026, RUB

Under STS “Income” and the patent system — total income (under the patent system — potential income); under the general tax regime and STS “Income minus expenses” — income minus expenses.

Registered as a sole proprietor from

to (deregistration date)

Total contributions for the year

Fixed
1% of income above RUB 300,000

Fixed — by 28.12.2026, 1% — by 01.07.2027.

Sole proprietor's own contributions in 2026

Fixed contributions for 2026 are RUB 57,390 (Art. 430 of the Tax Code), payable no later than 28 December 2026. If the sole proprietor operated for only part of the year, the amount is prorated by full months and days.
1% of income above RUB 300,000, but no more than RUB 321,818 for 2026; payable no later than 1 July 2027.
Contributions are paid as a single tax payment and reduce the tax under STS “Income” and the patent system (in full for sole proprietors without employees).

This is an indicative calculation under the general rules for 2026. For special cases — tax relief, regional wage coefficients, excluded periods — check the regulations.