Marketplace seller tax calculator (Russia)
Free · no sign-upCompare the tax a Russian marketplace seller pays under УСН, АУСН and НПД — enter your yearly income and expenses and see which regime is cheapest.
A sole trader with no employees can reduce the УСН «Income» tax by their contributions, down to zero.
НПД (self-employed) covers only goods you make yourself — reselling on a marketplace is not allowed, and the yearly income cap is ₽2.4M.
| Regime | Tax / year | Effective |
|---|---|---|
| УСН «Income»cheapest | 300 000 ₽ | 6% |
| УСН «Income − Expenses»cheapest | 300 000 ₽ | 6% |
| АУСН «Income» (8%) | 400 000 ₽ | 8% |
| АУСН «Income − Expenses» (20%) | 400 000 ₽ | 8% |
| НПД (self-employed) Income above the ₽2.4M НПД cap | — | — |
Estimate, not tax advice. УСН rates vary by region (1–6% and 5–15%); АУСН and НПД have eligibility limits. Verify against the Tax Code (НК РФ) or an accountant.
Runs entirely in your browser — your data never leaves your device and nothing is stored. No sign-up.
📖GuidesMarketplace seller taxes in 2026: УСН, АУСН or НПД→Compare what a Russian marketplace seller pays in tax under each regime — УСН «Income» (6%), УСН «Income − Expenses» (15%), АУСН (8% / 20%) and НПД (self-employed, 4% / 6%). Enter your yearly income and documented expenses and the calculator shows the tax and effective rate for each, and highlights the cheapest. The УСН rates are editable because regions set their own. Everything runs in your browser.
- ✓All regimes side by side: УСН, АУСН, НПД
- ✓Highlights the cheapest for your numbers
- ✓Editable УСН rates (regional variation)
- ✓Flags the НПД ₽2.4M cap and resale ban
- ✓Notes the 2026 VAT-on-УСН change
- ✓Share the result with a link
Who it's for
- Choosing a tax regime before registering
- Checking whether АУСН beats УСН for your margins
- Seeing if «Income − Expenses» is worth the bookkeeping
- Comparing the tax hit across regimes at your revenue
How it works
- 1Enter your yearly income.
- 2Add documented expenses (for the «Income − Expenses» regimes).
- 3Add insurance contributions and adjust the УСН rates if your region differs.
- 4Read the tax and effective rate per regime; the cheapest is highlighted.
Frequently asked questions
Which regimes does it compare?+
УСН «Income» and «Income − Expenses», АУСН «Income» and «Income − Expenses», and НПД (self-employed). For each it shows the yearly tax and the effective rate on revenue.
Why can I edit the УСН rate?+
Because regions can lower it — УСН «Income» ranges 1–6% and «Income − Expenses» 5–15% by region. The defaults are the federal 6% and 15%; change them to your region's rate.
Can a self-employed (НПД) seller work on a marketplace?+
Only for goods they make themselves — reselling is not allowed under НПД, and income is capped at ₽2.4M a year. The calculator disables НПД above that cap.
What about VAT in 2026?+
From 2026 a УСН seller whose income passes the VAT-exemption threshold (around ₽20M) also owes VAT. This tool shows the УСН/АУСН tax only and flags when VAT likely applies — check the current threshold and rate.
Is this tax advice?+
No. It's an estimate to compare regimes. Verify the exact rates and eligibility against the Russian Tax Code (НК РФ) or with an accountant.
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