How to pay your NPD tax each month

Self-employed pay tax only for months with income, by the 28th of the next month. All through Moy Nalog in a few taps.

5 minBeginnerUpdated June 24, 2026

What you'll need

Active self-employed status
Moy Nalog app
A card linked for autopayment (optional)

How the tax works

After each incoming payment you issue a receipt in Moy Nalog. The tax service calculates the amount due by the 12th of the next month, you pay by the 28th. No income in a month - no tax, nothing to pay.

Issue a receipt after each payment

Go to Moy Nalog → New sale. Enter:

The incoming amount (don't subtract fees)
Description (e.g. "Stream donation")
Payer type: individual (4% rate) or legal entity / IP (6% rate)

Tap Issue receipt - the QR code can be shown to the payer or saved for records (usually nobody asks).

New sale screen in Moy Nalog - amount and payer fields

YooKassa receipts are auto-generated

If the YooKassa shop is connected in self-employed mode, receipts in Moy Nalog are created automatically for every successful payment. Nothing to punch manually. Check it in the operation history.

For auto receipts, YooKassa needs to be linked to your self-employed INN. This happens once at shop registration.

Wait for the tax to be assessed

By the 12th of each month Moy Nalog shows the amount due for the previous month. The notice comes to the app and your email.

Moy Nalog notification with the monthly amount due

Pay by the 28th

Open the assessment → Pay. Options:

Card directly in the app - instant
Download a payment slip and pay via your bank app
SBP by QR from the app

Late payment - penalty of 1/300 of the central bank rate per day. On a 5,000 RUB assessment that's about 0.30 RUB/day - trivial in money, but systematic delays can void the status.

Enable autopayment

To avoid tracking dates - in Settings → Autopayment link a card. Tax will be charged automatically on the 28th.

Autopayment settings in Moy Nalog

10,000 RUB tax deduction

For the first period of activity the rate drops: 3% instead of 4% and 4% instead of 6%. The deduction is applied automatically until used up - usually covers 6-12 months of moderate income.

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