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Simplified tax system

Taxpayers
Legal entities and individual entrepreneurs who have voluntarily selected to follow the Simplified Tax System
Subject to tax
-income or -income with costs deducted
Tax base
- income or -income with costs deducted
Taxable period
calendar year
Reporting period
First quarter, half-year period, 9 month of calendar year
Tax rate
6% of income or 15 % - of income with costs deducted (Depending taxpayer types laws of the subjects of the Federation may establish differentiated tax rates with the range 5% - 15%)
Tax calculation
Tax amount is calculatedasa persantage share of tax base
Tax payment dates
Advance payments are paid not later then the 25th day of the first month following the end of the tax period following the end of the tax period the tax is paid: - By legal entities not later then the 31st day of March, following the expired tax period; - Individual entrepreneurs not later then the 30th day of April following the expired tax period.
Tax return
The annual tax return must be filed to tax authorities once a year: - by legal entities at the place of their business location (registration) not later than the 31st day of March following the expired tax period - by individual entrepreneurs at the place of their registered residence no later than the 30th day of April following the expired tax period