Who is self-employed?

Self—employment is a special tax regime for people who receive income from personal work in Russia. The self-employed pay professional income tax and do not transfer income tax or personal income tax.

The self-employed work for themselves, pay a low income tax of 4-6%, do not hire employees, do not pay insurance premiums and do not submit reports. For the self-employed, there are income restrictions and the scale of the business. The limit for the self-employed in 2025 should not exceed 2.4 million rubles.