The automated simplified taxation system (AUSN) is available for small teams until December 31, 2027. The regime is valid in 88 regions of Russia and on the Baikonur territory. It allows for a maximum annual income of up to 60 million rubles as of 2026.
To qualify, a business must have no more than 5 employees, excluding the individual entrepreneur. All staff must be tax residents of the Russian Federation, meaning they must spend more than 183 days in the country within 12 consecutive months. The company cannot have branches or separate subdivisions.
Tax rates under AUSN are set at 8% on gross income or 20% on income minus expenses, with a minimum tax of 3% of revenue for the latter. The tax is calculated by the Federal Tax Service based on data provided by an authorized bank, which also handles payroll via a salary project.
Employers on AUSN do not pay social insurance contributions, but they remain responsible for covering the first three days of sick leave. Other social benefits, including maternity and childcare payments, are funded directly from the federal budget through the Social Fund of Russia.
A notable nuance involves personal income tax (NDFL). Authorized banks automatically withhold 13% from salaries. If an employee's income exceeds the threshold for the progressive tax scale, the employee is responsible for paying the remaining tax difference to the tax authority by December of the following year.
