Simplified tax calculator online free — calculate simplified taxation. Income 6% and income minus expenses 15%, insurance contributions, compare modes 2026.
| Q1 | Q2 | Q3 | Q4 | |
|---|---|---|---|---|
| Revenue | ||||
| Expenses | ||||
| Contributions |
Calculation results
| Indicator | Q1 | Q2 | Q3 | Q4 | Total |
|---|---|---|---|---|---|
| Revenue | |||||
| Expenses | |||||
| Tax base | |||||
| Accrued tax | |||||
| Deduction (contributions) | |||||
| Tax payable |
Mode comparison
Simplified Tax System "Revenue" (6%): Tax is calculated as a percentage of revenue. Sole proprietors without employees can reduce tax by 100% of paid insurance premiums. Employers — by no more than 50%.
Simplified Tax System "Revenue minus expenses" (15%): Tax is calculated from the difference between revenue and expenses. If the tax is less than 1% of revenue, the minimum tax of 1% of revenue is paid.
Regional rates: Regions can set reduced rates: from 1% to 6% for "Revenue" and from 5% to 15% for "Revenue minus expenses". Check the rate for your region.
Advance payments: Tax is paid in advance at the end of each quarter on a cumulative basis. The calculator accounts for the cumulative total in calculations.
Fixed IE premiums 2026: Fixed insurance contributions for individual entrepreneurs in 2026 are 57,390 rubles (pension + medical). The «IP 2026» button distributes them quarterly.
Mode comparison: After calculation, the calculator automatically compares tax at 6% (income) and 15% (income minus expenses) so you can choose the optimal mode.
Simplified Tax Calculator 2026 — Tax Calculation, Mode Comparison
USN (simplified taxation system) is a special tax regime for small businesses in Russia, replacing profit tax, VAT, and property tax with a single payment. Our calculator computes quarterly advance payments, accounts for insurance contributions, and compares which mode is more beneficial — “Income” (6%) or “Income minus Expenses” (15%).
Two USN Modes
| Parameter | USN “Income” | USN “Income minus Expenses” |
|---|---|---|
| Tax base | All revenue | Revenue − confirmed expenses |
| Base rate | 6% | 15% |
| Reduced rate (regional) | 1–6% | 5–15% |
| Minimum tax | None | 1% of revenue |
| Expense tracking | Not required | Mandatory (closed list per Art. 346.16) |
| Contribution deduction | Reduces tax (up to 50% for LLC, 100% for sole IP without employees) | Included in expenses |
USN Rates and Limits in 2026
| Parameter | Value |
|---|---|
| Revenue limit for USN | 490.5M ₽ |
| Revenue limit for switching to USN (9 months) | 367.875M ₽ |
| Fixed assets limit | 218M ₽ |
| Max employees | 130 |
| Deflator coefficient | 1.090 |
| “Income” rate | 6% |
| “I minus E” rate | 15% |
Fixed Insurance Contributions for IP in 2026
Every individual entrepreneur must pay 57,390 ₽ in fixed contributions for 2026 (pension + medical insurance). Deadline: December 28, 2026. Additionally — 1% on income above 300,000 ₽ (until July 1, 2027). Maximum additional contributions — 321,818 ₽. Total maximum — 379,208 ₽.
On USN “Income”, a sole IP can deduct 100% of paid contributions from tax. It’s recommended to pay quarterly (14,347.50 ₽ each) to reduce each advance payment.
Quarterly Calculation Example
Sole IP, USN “Income” 6%, revenue 800,000 ₽/quarter:
- Q1: revenue 800,000 ₽, tax 48,000 ₽, contribution 14,348 ₽ → payable 33,652 ₽
- Q2: cumulative 1,600,000 ₽, tax 96,000 ₽, contributions 28,695 ₽, paid 33,652 ₽ → payable 33,653 ₽
- Q3–Q4: similar pattern
- Annual total: 134,610 ₽ (without deduction it would be 192,000 ₽)
Choosing Between USN 6% and 15%
Simple rule: if confirmed expenses exceed 60% of revenue, “Income minus Expenses” is better. Below 60% — “Income” wins. Our calculator compares both modes automatically.
Frequently Asked Questions
Who can use USN?
IPs and organizations with revenue up to 490.5M ₽/year, up to 130 employees, and fixed assets under 218M ₽.
Do USN taxpayers pay VAT?
From 2025, USN taxpayers with revenue over 20M ₽ became VAT payers with preferential rates of 5% (up to 272.5M ₽) or 7% (up to 490.5M ₽) without input VAT deductions.
When are advances due?
By the 28th of the month following the quarter: April 28, July 28, October 28. Annual tax — by March 28 (organizations) or April 28 (IPs) of the following year.
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