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Taxes on Online Income: the Simplest Explanation
Taxes are the one topic where the creator industry unanimously says 'later'. We have boiled it down to three decisions: which regime to choose, which thresholds to remember and why the 'grey scheme' is the most expensive plan in existence.
The most important thing about taxes on online income fits into one sentence: the state does not care where the money comes from — subscriptions, tips, paid messages or custom content. If there are regular deposits, there is income that has to be registered. The only question is how that happens: at a calm 4–6% under self-employed status — or in full, with fines and late-payment interest, once someone else does the counting for you. The good news: the legal option here is not only cheaper but also simpler than the illegal one.
Three regimes: a comparison without an accountant
| Regime | Rate | Threshold | Who it suits |
|---|---|---|---|
| Self-employed status (NPD) | 4% on payments from individuals, 6% from companies | Up to 2.4 million ₽ of income a year | The start and the middle of the market |
| Sole proprietor (simplified taxation) | 6% on income + insurance contributions | Limits an order of magnitude higher | Volumes that have outgrown NPD |
| 'I'll deal with it later' | 0% — until the first question | Until the first card freeze | No one |
For most creators the answer is self-employed status. Registering in the Moy Nalog app or through a bank takes minutes: no visits, no declarations, no accountant. A receipt for each payout takes two taps, the tax is calculated automatically. The industry's median incomes — we broke them down in our piece on what female creators really earn — fit into the 2.4 million ₽ limit with room to spare many times over.
With foreign platforms the mechanics are the same, with two nuances. A payout from a foreign company is income from a legal entity, which means the 6% rate. Deposits in foreign currency are converted into rubles at the exchange rate on the date of receipt — that is the exact amount that goes on the receipt. Adult platforms have their own specifics on top: payout statuses, withdrawal intermediaries, payment description wording. On that front the most concrete source is this detailed tax guide for models: it covers the scenarios general articles usually never reach.
Why the 'grey scheme' is the most expensive plan
The arithmetic of 'just don't pay' looks profitable exactly until the first question. Regular transfers from dozens of unknown senders are a classic trigger for bank compliance: the card gets frozen until you explain the origin of the funds, and the 'these are gifts' story convinces no one without receipts. If the tax office takes up your income, instead of 4–6% you get personal income tax assessed for three years, plus a fine — up to 40% of the unpaid amount when intent is proven — and late-payment interest for every day of delay.
The second price is less obvious: grey income legally does not exist. You cannot show it to a bank for a mortgage, to a consulate for a visa, to a landlord for a lease. Legalizing is not only about 'sleeping well': it is the moment your money starts working for your biography instead of against it.
'Not paying taxes' is a plan too. It just comes with a floating rate, and the charge always lands on the least convenient date.
The rates and thresholds in this article are reference points as of the publication date: before registering, check the current figures on the tax service's website. In a non-standard situation — relocation, second citizenship, large volumes — one hour of a paid accountant pays for itself faster than any forum.
FAQ
At what amount do you have to pay?
Formally — from the first ruble of systematic income. In practice what matters is not the amount but the recurrence: a one-off transfer raises no questions, a monthly stream from different senders does. The rule is simple: the income became regular — time to register it.
What happens if you simply do not pay?
Three scenarios, escalating: a card freeze by the bank, back taxes assessed for three years with a fine and late-payment interest, and at large amounts it is no longer an administrative matter. Each next level costs more than the previous one — and all of them cost more than 4–6% under self-employed status.
Is self-employed status compatible with an agency?
Yes, it is the most common setup: the agency pays officially, the creator issues a receipt. For teams it is actually more convenient — how the settlements work on the inside, we show in our piece on creator agencies.