USN 15% Calculator 2026 — Income Minus Expenses + Insurance

USN 15% Calculator 2026 — Income Minus Expenses + Insurance

HOW MUCH USN 15% YOU REALLY PAY — AND WHEN SWITCHING TO 6% IS BETTER

Enter income and expenses — the calculator applies the 2026 rules: 15% of (income − expenses), but no less than 1% of income, with insurance contributions deducted. It compares against USN 6% and shows net profit.

EXAMPLE FROM THE SCREENSHOT (real calculation of the program):
• Income 320 000 RUB/month, expenses 140 000 RUB/month → 3 840 000 RUB income per year
• Tax base: 3 840 000 − 1 680 000 = 2 160 000 RUB
• 15% of the base = 324 000 RUB, minimum 1% = 38 400 RUB → 15% applies
• After deducting contributions of 53 658 RUB the tax = 270 342 RUB
• USN 6% on the same revenue = 230 400 RUB — for this profile 6% is better

WHAT´S INSIDE (one index.html file):
• Automatic choice: 15% of the base or the minimum 1% of income
• Insurance contributions: 53 658 RUB fixed + 1% over 300 000 RUB
• USN 15% vs USN 6% comparison with the switching threshold
• Quarterly breakdown with advance payment deadlines
• Loss handling: minimum tax and carry-forward
• Dark and light themes, print

WHO IT´S FOR:
Sole proprietors on USN "Income minus expenses" without an accountant. Existing solutions (Kontur, Elba) are paid and complex — here everything is in one offline file.

FORMAT: one HTML file, works offline on Android, iPhone and desktop. Instant file delivery after payment.