IP Patent Cost Calculator (Russia, PSN 2026)
Estimate the annual and monthly cost of a Russian individual entrepreneur (ИП) patent under the PSN regime from the regional potential annual income.
How to Use the IP Patent Cost Calculator (Russia, PSN 2026)
- Find your regional potential annual income for the activity.
- Enter it in roubles.
- Click Calculate to see the 6% patent tax.
Casi d'Uso
- •Choosing between PSN, USN and self-employed regimes.
- •Budgeting patent cost before applying.
- •Comparing regional patent rates.
Formula
Patent cost = potential annual income × 6%. Monthly cost = patent cost / 12.
Domande Frequenti
Where do I find the potential annual income?
It is set by regional law for each activity type and published on the Federal Tax Service (FNS) website. Moscow and St. Petersburg publish detailed tables by OKVED.
Can I reduce patent tax by insurance contributions?
Yes — since 2021 an IP without employees may reduce patent cost by 100% of fixed and 1%-over-300k contributions; with employees, by up to 50%.
Disclaimer
Rates and regional coefficients are valid for 2026 and may change. Always verify with your regional law and the FNS before filing.