When it becomes profitable to pay the tax as a sole proprietor in Russia?

The calculator allows you to compare the taxes paid by an sole proprietor in the simplified taxation system and the individual.

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Created: 2015-09-10 14:23:12, Last updated: 2021-03-20 20:15:00
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Let's assume you have a website or any other project that brings a small income.
As a law-abiding citizen, you are required to pay taxes on income received.
Nothing could be easier - calculate 13%, submit a declaration, and pay.
But then the day comes when your small income becomes more, and you decide to register as a sole proprietor to save some money on taxes as you will pay just 6% of your profits, and it seems twice less of your current payment.
But don't get too hasty and use our calculator to see if it's profitable.

PLANETCALC, Sole proprietor, taxes compared to the personal income tax.

Sole proprietor, taxes compared to the personal income tax.

Estimated income for calendar month
Estimated expenses per calendar month
Digits after the decimal point: 2
Taxes of Simplified Tax System Income 6%
 
Taxes of Simplified Tax System-Expenses 15%
 
Taxes of the individual personal income tax 13%
 

Since 2012, it's profitable to be a sole proprietor as you make 11k in a month. A sole proprietor should allocate fixed payments to the Pension Fund and social insurance funds, which make up a total of 17208.25 rubles a year in 2012.
Payments depend on the minimum wage, which is regularly raised and in the next year will grow by 13%.
From 2013, payments of sole proprietors to the pension fund are doubled. And since 2015, it was planned to be tripled, but common sense prevailed. In 2014, a differentiated scale of contributions was introduced.
Doubling was canceled, and instead, when your profits excess 300k per year, the sole proprietor pays an additional 1% to Pension Fund. The following chart shows the monthly income that makes it profitable to be a sole proprietor by years.

PLANETCALC, Modeling minimum deductions SP

Modeling minimum deductions SP

Digits after the decimal point: 2
Monthly income
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PLANETCALC, When it becomes profitable to pay the tax as a sole proprietor in Russia?

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