USN "income minus expenses" is the regime for trade and manufacturing: 15% only on profit. But it has a minimum tax and strict expense rules.
How USN 15% works
| Parameter | Value |
|---|---|
| Rate | 15% of "income minus expenses" (regions cut to 5%) |
| Minimum tax | 1% of income - paid even at a loss |
| Expenses | Only justified, documented items from a closed list |
| Losses | Carried forward up to 10 years |
Compare both Russian regimes in the calculator.
Who it fits
- Trade with a markup below 40%: 6% on turnover would eat the margin.
- Manufacturing with a large share of raw materials.
- Businesses with documented costs: invoiced suppliers, rent, logistics.
Which expenses count
- Cost of goods and materials (on payment to the supplier).
- Rent, utilities, salaries and contributions.
- Bank fees, advertising, travel.
Not counted: fines, dividends, input VAT, undocumented expenses.
Typical mistakes
- "Gray" purchases without documents - the expense does not offset income.
- Ignoring the 1% minimum: a loss year still owes tax.
- Inflating expenses "to zero" - a classic trigger for a tax raid.
FAQ
Switch between 6% and 15%?
Yes, once a year from January 1 with notification by December 31.
What wins at a 30% margin?
15%: ~4.5% of turnover versus 6%. Check in the calculator.
How are contributions counted?
Contributions are full expenses - no 50% cap.