Professional income tax (tax for the self-employed) is a new special tax regime for the self-employed, which can be applied from 2019. This tax regime will be valid for 10 years.
The tax is 4% if you receive money from without legal entity, 6% - if you receive money from a legal entity. As long as the law is not in force in all regions, the full list on the tax website.
Fast registration and connection without contract
Reception of payments from all over the world, withdrawal of cash on the day of circulation
Ability to accept payment even without the site (through our decision - payment by link)
Ability to transfer the payment commission to the buyer
Recurring payments, holding the payment and much more
No reports or declarations
There's no need to submit a declaration. Income is accounted for automatically in the mobile application "My Tax".
The receipt is formed in the application
You don't have to buy a cash register equipment. You can form a check in the mobile application "My Tax".
There is a tax deduction
The rate of 4% decreases to 3%, the rate of 6% decreases to 4%. You pay less until the deduction amount reaches 10000rub. The deduction is valid only once.
You may not pay insurance premiums
There is no obligation to pay fixed contributions for pension and health insurance.
No need to count the tax payable
The tax is accrued automatically in the application. Payment is made not later than the 25th of the following month.
Simple online registration
It is enough to register in the office of the taxpayer on the website of the Federal Tax Service, or install a mobile application "My Tax". For registration you will need only your passport and a photo.