USN 6% vs 15%: which simplified tax scheme should your Russian company choose?
Russia's simplified tax system (USN) lets a small company pay either 6% on all revenue or 15% on profit (revenue minus expenses). Picking the wrong object can double your tax bill. This guide shows the simple rule, real numbers, and the eligibility thresholds.
The two simplified (USN) options
The simplified tax system — USN in Russian — replaces profit tax and (historically) VAT with one simpler tax. When you elect USN you must choose one of two objects of taxation:
- USN "Income" — 6% of all revenue. You pay a flat 6% on every ruble you receive, and your costs are irrelevant to the calculation. Bookkeeping is minimal. (Regions may lower the rate to as little as 1%.)
- USN "Income minus expenses" — 15% of profit. You pay 15% on revenue after deducting documented, allowable expenses. (Regions may lower the rate to as little as 5%.)
The whole decision comes down to one thing: how big your costs are relative to your revenue.
The quick rule: the 60% cost test
The two schemes cost exactly the same when your expenses are about 60% of revenue. From there:
- Expenses below ~60% of revenue (high margin) → the 6% "income" scheme is usually cheaper.
- Expenses above ~60% of revenue (low margin, lots of documented costs) → the 15% "income minus expenses" scheme is usually cheaper.
The maths: 6% × revenue equals 15% × (revenue − costs) exactly when costs = 60% of revenue.
Worked examples
All three examples use revenue of 1,000,000 ₽ so you can compare directly:
| Scenario | Revenue | Costs | USN 6% (income) | USN 15% (profit) | Better |
|---|---|---|---|---|---|
| High margin | 1,000,000 ₽ | 200,000 ₽ | 60,000 ₽ | 120,000 ₽ | 6% |
| Break-even (~60% costs) | 1,000,000 ₽ | 600,000 ₽ | 60,000 ₽ | 60,000 ₽ | Either |
| Low margin | 1,000,000 ₽ | 800,000 ₽ | 60,000 ₽ | 30,000 ₽ | 15% |
Take your example: 1,000,000 ₽ revenue and 800,000 ₽ costs. On the 6% scheme you would pay 60,000 ₽. On the 15% scheme you pay 15% of the 200,000 ₽ profit = 30,000 ₽ — half as much. With costs that high, the flat 6% is the wrong choice.
When the 6% "income" scheme makes sense
Choose 6% on revenue if you have high margins and few documented costs:
- IT, software, digital services and consulting;
- agencies, coaching, design, freelancing-type activity;
- any business where expenses are hard to document or simply small;
- owners who want the simplest possible bookkeeping and predictability.
When the 15% "income minus expenses" scheme makes sense
Choose 15% on profit if you have high, documentable costs:
- trading, wholesale and e-commerce with significant cost of goods;
- manufacturing and production with materials, equipment and payroll;
- construction, logistics and other cost-heavy operations;
- any business whose expenses reliably exceed ~60% of revenue.
The catches to know
- Minimum tax on the 15% scheme. Even in a loss-making or very low-profit year, the 15% object carries a minimum tax of 1% of revenue. If 15% of profit works out below 1% of revenue, you pay the 1%.
- Expenses must qualify. On the 15% scheme, costs are only deductible if they are economically justified, properly documented, paid, and on the closed list in the Tax Code. Undocumented spending does not reduce your tax.
- VAT since 2025. USN historically meant no VAT. Since the 2025 reform, simplified-tax businesses whose revenue exceeds a set threshold also become VAT payers — either at reduced rates (without input-VAT deduction) or the standard rate (with deduction). The thresholds are indexed; we confirm the current position for you.
Who can use USN? (eligibility thresholds)
Only small companies can use the 6%/15% simplified regime. Above these limits a company falls onto the general regime (OSNO) — 25% profit tax and 22% VAT. As of 2026 (all figures are indexed annually, so treat them as indicative and confirm the current numbers):
- Annual revenue below the USN cap (in the region of ≈490.5 million ₽ from 2026);
- Headcount up to 130 employees;
- Residual value of fixed assets under 218 million ₽;
- certain activities are excluded entirely (banks, insurers, investment funds, notaries, and others).
Cross a limit mid-year and the company moves to OSNO from that quarter — so the thresholds matter for planning, not just at registration.
Choosing and switching
You choose the object (6% or 15%) when you elect USN — ideally within 30 days of registration, or from the start of a calendar year. You can change between 6% and 15% only from 1 January of the following year, with prior notice to the tax authority; you cannot switch mid-year. Because the choice is effectively annual, it is worth modelling before you commit.
Frequently asked questions
Is the 6% USN charged on revenue or profit?
The 6% scheme is charged on all revenue (gross income), regardless of your costs. The 15% scheme is charged on profit — revenue minus documented, allowable expenses.
When is the 15% scheme better than 6%?
As a rule of thumb, when your documented expenses are more than about 60% of revenue, the 15% income-minus-expenses scheme is cheaper. Below roughly 60% costs, the 6% scheme usually wins.
What is the minimum tax under the 15% scheme?
Under the 15% income-minus-expenses object there is a minimum tax of 1% of annual revenue. If your calculated 15% tax is lower than 1% of revenue, you pay the 1% minimum.
Who is eligible for the simplified tax (USN)?
Small companies within the annual revenue cap (≈490.5 million ₽ from 2026, indexed), up to 130 employees, limited fixed-asset value. Larger companies use the general regime (OSNO). We confirm the current figures for your case.
Can I switch between the 6% and 15% schemes?
Yes, but only from the start of a new calendar year, and you must notify the tax authority in advance. You cannot switch mid-year.