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- It's a small matter: sole proprietors are massively switching to a tax for the self-employed
It's a small matter: sole proprietors are massively switching to a tax for the self-employed
Entrepreneurs are increasingly switching to a tax regime for the self—employed: over the year, the number of sole proprietors applying the NPD has increased by almost a third - to 915 thousand, Izvestia found out. This mode allows you to work without mandatory insurance premiums and filing declarations. Interest in it is growing against the background of stricter conditions for the application of the simplified taxation system and the patent system: businesses are striving to reduce costs. However, such savings may result in lost revenue for the budget, as the NAP replaces some of the previous taxes and contributions. Where this regime is spreading the fastest and what will change in 2027 is in the Izvestia article.
Why do entrepreneurs choose NAP
The number of individual entrepreneurs applying the professional income tax (NAP) increased by almost a third over the year and reached 915 thousand as of September. This is research data from the information portal "Self-employment.online" (Izvestia has it). At the same time, the number of taxpayers without sole proprietorship status increased by 21%. The difference in growth rates was 9.3 percentage points, the authors of the study note.
A total of 17.4 million people are registered as NAP payers, which is 22% more than a year earlier. Individual entrepreneurs account for about 5% of their total number, but this proportion is gradually increasing.
The IP status is compatible with self-employment: an entrepreneur can maintain registration and apply this tax regime. The main conditions are an annual income of no more than 2.4 million rubles, the absence of employees under employment contracts and compliance with restrictions on activities.
The main advantage of this regime is the absence of mandatory payments when there is no income, said Oksana Skarednova, Adviser to the Chairman of the Board of Directors of JSC National Savings Bank. According to her, it is especially attractive for professionals who work independently and incur small documented expenses.
It is also easier to administer the activity: you do not need to submit declarations and purchase an online sales register. The receipts are generated in the My Taxes application, and the tax amount is calculated by the Federal Tax Service. 4% is charged on income from individuals, and 6% is charged from organizations and other sole proprietors. At the same time, work expenses are not deducted from revenue, so the tax burden does not decrease with significant costs.
Under the simplified taxation system (STS), which is often used by entrepreneurs, base rates are 6% of income or 15% of the difference between income and expenses. Under the patent taxation system (PSN), the tax is usually equal to 6% of the potential annual income set by the region for a specific type of activity. Thus, the cost of a patent depends on the estimated, not the actual income.
In addition, entrepreneurs on the USN and the patent system are usually required to pay for themselves insurance premiums for pension and medical insurance. In 2026, their fixed amount is 57.4 thousand rubles. Professional income tax payers are exempt from this obligation.
Oksana Skarednova connects interest in the regime for the self-employed, among other things, with changes in tax rules. Since 2026, the income threshold for VAT exemption in the simplified taxation system has decreased from 60 million to 20 million rubles. This means that if the new limit is exceeded, entrepreneurs will also have to pay VAT. The marginal revenue that allows the patent system to be applied has been reduced to the same amount. At the same time, the basic VAT rate increased from 20% to 22%. At the same time, special tax rates of 5% and 7% are provided for STS payers.
However, the increase in the number of registrations does not mean that all these entrepreneurs have switched from other tax regimes, said the head of the portal "Self-employment.online", expert of the coordination center under the government Arseniy Belenky. According to him, statistics can be updated by both new sole proprietors and business representatives who have changed the tax regime, as well as the self-employed who have decided to apply for entrepreneurial status.
Izvestia sent inquiries to the Ministry of Energy and the Federal Tax Service about the reasons for this trend.
In which regions are entrepreneurs more active in choosing taxes for the self-employed?
Most often, the professional income tax is chosen by service sector specialists — tutors, photographers, designers, IT developers, system administrators and household craftsmen, according to the SME Corporation. They reminded me that the regime is not suitable for all types of activities. In particular, the self-employed are prohibited from reselling goods and mining minerals. The restrictions also apply to intermediary activities, the sale of excisable products and goods subject to mandatory labeling.
In terms of the growth rate of the number of sole proprietors using NAP, Chuvashia (+70%), Mari El (+65%) and Karachay-Cherkessia (+64%) are in the lead, the study says. This is more than twice the national figure, which is about 30%. A noticeable increase was also recorded in the DPR (+53%) and Ingushetia (+52%).
In Moscow, the Moscow region and St. Petersburg, the dynamics turned out to be more restrained - 18%, 21% and 24%, respectively. A decrease in the number of such entrepreneurs was noted only in the Zaporizhia region — by 18%.
How does the choice of NAP affect the economy
The transition of entrepreneurs from other regimes to NAP changes the distribution of government revenues and can lead to treasury losses, says Oksana Skarednova from the National Savings Bank. Instead of taxes under a simplified system or a patent and mandatory insurance premiums, an entrepreneur pays a tax on professional income. At the same time, 63% of the proceeds from the NAP are directed to regional budgets, and 37% to the Federal Compulsory Health Insurance Fund.
According to her calculations, fixed insurance premiums for 915,000 entrepreneurs could exceed 50 billion rubles per year. However, this estimate assumes that all of them would otherwise have paid mandatory contributions for the full year. Meanwhile, the total number of sole proprietors on the NPA includes those who have recently registered, says Arseniy Belenky from Self-Employment.online".
At the same time, such a fee can bring additional income to the state if it helps a person to legalize earnings or save a business instead of closing it, said Vladimir Chernov from Freedom Global. Oleg Abelev, Head of the analytical department of the investment company Rikom-Trust, also drew attention to the scale of income from the self-employed. According to the Federal Tax Service, in 2025 they were credited with about 140 billion rubles.
Experts interviewed by Izvestia expect that in 2027 the number of entrepreneurs in the NAP will continue to grow, albeit at a slower pace. The desire to reduce fixed costs will continue: the fixed insurance premiums of individual entrepreneurs for themselves will rise to 61.2 thousand rubles next year.
The experiment with the tax regime for the self-employed is planned until the end of 2028. As Vladimir Chernov explained, as prices rise, entrepreneurs will reach the established income limit faster. Therefore, the NAP will remain attractive to those who work independently and earn a small income, but the opportunities to apply this regime as the business expands will be limited.
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