Marketplace seller taxes: NPD, USN 6, USN 15, OSN — which regime to choose

Calculating taxes on Wildberries and Ozon starts from one fork in the road: the seller's income is the full amount the customer paid, not what landed in the bank account after the platform's deductions. That is where the gap comes from between how "USN tax on Wildberries" feels and what it actually is.

Sellers ask: "what should I choose — self-employment, a sole proprietor on USN, or an LLC?" There is no universal answer — it depends on turnover, costs and ambitions. In this Support material we break down the main regimes by economics and give a step-by-step selection algorithm.

Important: this guide is general information, not individual tax advice. For the final decision, consult an accountant about your own economics.

Context is in the parent materials:

• Pillar "Marketplace promotion" — where taxes sit in the overall MPO economics.
• Support "SKU unit economics" — taxes as part of unit economics.

Who is eligible: an individual with no employer-partners and turnover up to 2.4 mln rubles a year.

Rate: 4% on turnover from individuals, 6% on turnover from legal entities. A marketplace is a legal entity, so it is 6%.

Pros:

• Registration takes 5 minutes through the "My Tax" app.
• No accounting needed — the app calculates the tax automatically.
• No social contributions (but no pension accrual either).
• No need for a sole proprietor status or a business bank account — the money arrives on a personal card.

Cons:

• The 2.4 mln rubles a year cap — exceed it and the regime drops automatically.
• You cannot hire employees.
• You cannot sell excisable goods, labeled goods (Chestny Znak), or many other categories.
• The marketplace may withhold 13% personal income tax for non-residents — check this if you work from foreign cards.

The seller profile it fits: a beginner testing a niche, turnover under 200,000 rubles a month.

Who is eligible: an individual registered as a sole proprietor (IP). Turnover up to 490.5 mln rubles a year (the base cap of 450 mln × the 1.09 deflator coefficient for 2026).

Rate: 6% on turnover (in most regions; some offer a reduced 1–4%).

Pros:

• You can hire employees.
• You can sell practically any goods (subject to labeling and certification rules).
• You can work with corporate suppliers through a business bank account.
• A tax relief on social contributions is available (a deduction of up to 100%).

Cons:

• Mandatory social contributions: a fixed part (57,390 rubles in 2026) plus 1% on income above 300,000 rubles.
• You need accounting or a service (Elba, Kontur, MoySklad) — a comparison of the options is here: accounting for sellers.
• A business bank account is mandatory (from 0 to 3000 rubles a month).
• From 2026, turnover above 20 mln ₽ a year makes VAT mandatory (the threshold used to be 60 mln). The standard VAT rate is 22%; reduced rates exist for USN.

The seller profile it fits: an active seller with turnover of 200,000 – 5,000,000 rubles a month.

Who is eligible: a sole proprietor (IP). Turnover up to 490.5 mln rubles a year.

Rate: 15% on the difference (income minus documented expenses). Some regions reduce the rate to 5–10%.

Pros:

• With a high share of costs in turnover (> 60%) it beats USN 6%.
• You can deduct marketplace commissions, the supplier cost of goods, advertising spend and warehouse rent.

Cons:

• A minimum tax of 1% on turnover applies even if the calculation comes out at zero.
• Documentary proof for every expense — every receipt, contract and act.
• Accounting is more complex than on USN 6%.

The seller profile it fits: a seller with a large share of purchase cost (for example, reselling well-known brands), turnover of 1–50 mln rubles a month.

Who is eligible: a sole proprietor or an LLC in regions where the regime has been introduced (4 regions at first; from 2025 more and more constituent regions are joining — check availability in yours). The income cap is 60 mln ₽ a year, with up to 5 employees.

Rate: 8% on income or 20% on "income minus expenses".

Pros:

• No social contributions for yourself or your employees (except the fixed injury-insurance contribution).
• No tax returns — the Federal Tax Service calculates the tax from bank and cash-register data.
• Minimal accounting.

Cons:

• The rate is higher than on ordinary USN (8% against 6%).
• Hard caps (60 mln ₽, 5 employees) and availability only in some regions.
• The business bank account has to be with an authorized bank from the official list.

The seller profile it fits: a micro-seller who wants to get rid of contributions and reporting, turnover up to 60 mln ₽ a year, without a large team.

Who is eligible: a legal entity.

Rate: 25% profit tax plus VAT (the standard rate from 2026 is 22%, with reliefs for certain categories).

Pros:

• VAT deductions when working with VAT-paying suppliers.
• The ability to reinvest profit without personal income tax.
• Attracting investors and partners through equity stakes.

Cons:

• A high tax burden.
• Complex accounting, an in-house accountant is mandatory.
• Double taxation when paying out dividends (13–15% personal income tax).

The seller profile it fits: turnover above 20–50 mln rubles a month, with investors or partners, and a need for VAT for wholesale buyers.

Step 1. Estimate your annual turnover.

• Up to 2.4 mln → NPD is possible (if you meet the other conditions).
• Up to 60 mln (up to 5 employees) → AUSN is possible, if the regime is available in your region.
• 2.4 – 20 mln → USN without VAT (choose between 6 and 15).
• 20 – 490.5 mln → USN with VAT (from 2026 the VAT threshold is down to 20 mln) or OSN.
• > 490.5 mln → OSN only.

Step 2. If you land in USN — choosing between 6 and 15.

The share of documented expenses in turnover:

• < 50% → USN 6%.
• 50–70% → recalculate on your actual numbers, the difference is small.
• > 70% → USN 15%.

Step 3. Factor in social contributions.

On USN 6% the social contributions (57,390 rubles) can be deducted from the tax. On USN 15% they go into expenses. The effect is different.

Step 4. Factor in regional reliefs.

Some regions (Kalmykia, Udmurtia, certain special economic zones) offer USN at reduced rates of 1–4%. If you can register your sole proprietorship in a relief region, it can save tens of thousands a year.

The same goes for moving from USN to OSN — if turnover has passed the USN cap or you have opened a branch. Prepare for the transition a quarter ahead.

Mistake 1. Not counting marketplace deductions as expenses. On USN 6% this line does not count (the tax is on turnover). On USN 15% it does count, and it lowers the tax base.

Mistake 2. Calculating tax on what reaches the bank account. Tax is calculated on turnover (income at the point of sale), not on what the marketplace transferred net of commissions. On USN 6% this is critical.

Mistake 3. Registering an LLC "just in case". With turnover under 5 mln a month, an LLC only adds costs (accountant, VAT, reporting) with none of the upsides.

Mistake 4. Ignoring social contributions. A sole proprietor has to pay them even at zero turnover. Skip them and you get interest and penalties.

• Support "SKU unit economics" — taxes as part of the margin calculation.
• Support "Hidden deductions on marketplaces" — what counts as deductions rather than taxes.
• Pillar "Marketplace promotion" — the overall MPO methodology.

Work out your average turnover over 3 months. Compare it with the thresholds above and pick the regime. If you are already on a regime that is not optimal, calculate the switch for next year. A consultation with an accountant for the final decision is a must. This is an area where a mistake is expensive.