Self-employment or professional income tax (PIT)

[sadiksojib35]

A special tax regime, which does not require registering a legal entity, appeared in our country in 2019. It is suitable for citizens who sell their services and work for themselves without employees on staff. At the same time, a person can be employed in parallel.

Self-employment cannot be combined with other belize whatsapp phone number special regimes, but individual entrepreneurs have the option of paying tax on professional income.

Restrictions :

lack of employees on staff;
annual revenue up to 2.4 million rubles;
sale of only goods of our own production (not resale);
prohibition on work under agency agreements;
a ban on working with a former employer if the employment contract was terminated less than two years ago.
Rates . When providing services to individuals, the rate is 4%, for legal entities - 6%.



Unified Agricultural Tax
The Unified Agricultural Tax is a type of special tax regime that is suitable for enterprises that receive about 70% of their profits from crop production, livestock farming or fishing. The Unified Agricultural Tax exempts from paying income tax and property tax.

The tax system is simple, taxes must be paid twice a year.

Rate : 6% of income minus expenses. Regions may apply preferential conditions – 0%.

Advantages of the Unified Agricultural Tax :

the possibility of cooperation with VAT organizations;
simple reporting;
low tax rate.
Disadvantages of the Unified Agricultural Tax :

The need to pay VAT, personal income tax and mandatory contributions for employees, if there are any on staff.
On the topic. Unified agricultural tax (UAT) in 2024