Simplified tax system options:

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Professional income tax (PIT) . Suitable for self-employed and small individual entrepreneurs. The rate is 4% of income from individuals and 6% from legal entities. The tax is calculated automatically by the Federal Tax Service at the end of the month, and each sale is reflected by the seller in the My Tax application. This regime is suitable for self-employed and individual entrepreneurs whose income does not exceed 2.4 million rubles and only for those who sell goods of their own production.

Simplified taxation system (STS) . Suitable for small and medium businesses.


"Income": 6% rate for incomes up to 199.35 million rubles per year and 8% - from 199.35 to 265.8 million rubles per year. Some regions have preferential rates, for example, 1% in Kalmykia.
"Income minus expenses": the rate is 15% and 20% respectively. But it is not calculated netherlands whatsapp phone number from the entire amount of income, but minus expenses. Preferential rates are also set for this regime. For example, 7% in St. Petersburg and the Sverdlovsk region.
The choice between these options depends on the marginality and volume of the seller's expenses. If the expenses are 60-75%, it is more profitable to use the second scheme. In this case, the organization and individual entrepreneur should not have more than 130 employees and no more than 150 million rubles of residual value of fixed assets.

General taxation system (GTS) . Suitable for large enterprises with the possibility of deducting VAT and other taxes. Subject to income tax (20%) for LLCs or personal income tax (13% for income up to 5 million rubles and 15% for amounts over) for individual entrepreneurs. VAT is used together with income tax for LLCs and with personal income tax for individual entrepreneurs.



How to calculate tax when working with marketplaces on NPF and USN "Income" and individual entrepreneurs on OSNO
Self-employed individuals, as well as individual entrepreneurs and legal entities on the simplified tax system "Income" with a rate of 6% for sales on the marketplace cannot reduce taxes by the amount of expenses. They pay tax on the total amount of sales, and not on the amount that is received into the bank account. The tax will be calculated using the formula:

Income including marketplace commission x Tax rate = Tax amount .

For example, you sell a T-shirt worth 800 rubles. The marketplace retains its percentage of the sale — 100 rubles. You will receive 700 rubles to your bank account, but you must pay tax taking into account the commission from 800 rubles. It turns out: 800 × 6% = 48 rubles.

For individual entrepreneurs on the general taxation system, the tax calculation looks like this:

Taxable base x Tax rate .