What is STS and how to calculate tax in 2025
The Simplified Tax System (STS) is a popular regime for individual entrepreneurs (IE) and small businesses. In 2025, there are two options: STS 'revenues' (6%) and 'revenues minus expenses' (15%). To calculate the STS tax for the year, you need to take into account advance payments, insurance contributions, and trade fees. For example, an IE without employees under STS 6% can deduct up to 100% of contributions from the tax, while for a Limited Liability Company (LLC) there is a 50% limit.
Calculation of STS revenues: formula and examples for IE
For STS 'revenues', the tax base is the total revenue amount. Formula:
Tax = Revenues × 6% - Insurance contributions.
For example, an IE with a revenue of 1.2 million rubles and contributions of 40 thousand rubles will pay:
1,200,000 × 6% = 72,000 - 40,000 = 32,000 rubles.
For STS 1 (advance payments), the calculation is done quarterly with the cumulative total taken into account.
STS revenues minus expenses: features of taxation
The 'revenues minus expenses' regime is suitable for businesses with high costs. The tax is calculated by the formula:
(Revenues - Expenses) × 15%
If the result is less than 1% of revenues, the minimum tax is paid. For example, with a revenue of 2 million rubles and expenses of 1.9 million rubles:
(2,000,000 - 1,900,000) × 15% = 15,000 rubles.
Minimum tax: 2,000,000 × 1% = 20,000 rubles.
Amount to be paid — 20,000 rubles.
Advance payments for STS: deadlines and calculation procedure
Advance payments for STS tax are made quarterly:
- For the 1st quarter — by April 28;
- For the half-year — by July 28;
- For 9 months — by October 28.
Calculation of advance payment for STS 'revenues':
(Revenues from the beginning of the year × 6%) - Contributions - Paid advances.
How to use the online STS calculator for the year
The online STS calculator automates the tax calculation for IE and LLC. Just enter:
- Amount of revenues and expenses quarterly;
- Size of insurance contributions;
- Data on trade fee (if applicable).
For STS 2025, the calculator will take into account current rates and limits. For example, when calculating STS for IE for the year, the system will show the final tax, advance payments, and amount to be paid.
Conclusion
Calculating STS requires considering multiple factors — from deducting insurance contributions to the minimum tax. Using the online STS calculator for 6% or 15% will simplify calculations for IE and LLC, and also help avoid errors when filing the declaration.