Taxes for Streamers in Russia

Taxes for Streamers in Russia: What You Need to Know This Year

Streaming in Russia has long ceased to be just a hobby. For many, it has become a full-time job that provides a stable income and opens up opportunities for collaboration with brands. With popularity comes responsibility to the state, especially regarding taxation. Questions about what taxes a streamer must pay, how to legalize income, and how to avoid issues with the tax authorities remain relevant for both beginners and experienced streamers.

Streamer Income: What Counts as Profit

Streamers can earn from various sources:

Donations from viewers;

Paid subscriptions on the channel (Twitch, YouTube, Boosty, and other platforms);

Advertising integrations with brands;

Participation in affiliate programs and use of referral links;

Sales of merchandise or exclusive content.

All these types of income are considered taxable profit by the tax authorities, which means taxes must be paid according to established rules.

How a Streamer Pays Taxes in the Russian Federation

There are several ways to legally register streaming income. The choice depends on the amount of earnings and plans for channel development.

1. Personal Income Tax (PIT) for Individuals

If a streamer receives donations or income to a personal account without official business registration, they must submit a 3-NDFL declaration and pay a tax of 13% on the profit (or 15% if the income exceeds 5,000,000 rubles per year).

Disadvantages of this method include annual self-reporting and increased attention from the tax authorities to regular transfers from viewers.

2. Self-Employed (NPD)

For most beginner streamers, registering as a self-employed individual is the most convenient option. Registration can be done via the "My Tax" app in just a few minutes.

Tax rates for self-employed individuals:

4% on income from individuals;

6% on income from legal entities, including brands and advertising agencies.

Advantages:

Taxes are calculated automatically, no need to file a declaration;

You can legally receive payments from companies and sign contracts;

Easy income tracking in the app.

Limitation: total income must not exceed 2.4 million rubles per year.

3. Individual Entrepreneur (IE)

If income grows and the self-employed status is no longer sufficient, it is advisable to register as an Individual Entrepreneur.

Taxation options for IE:

USN 6% on income;

USN 15% on the difference between income and expenses.

Registering as an IE provides more opportunities to work with large advertisers, participate in official events, and hire staff.

Disadvantages:

Mandatory insurance contributions of about 45,000 rubles per year, even without income;

Requirement to maintain accounting records.

Taxes Actually Paid by a Streamer

Depending on the type of activity:

Individual without registration — 13% or 15% PIT;

Self-employed — 4–6% of income;

IE on USN — 6% or 15% plus fixed contributions.

Thus, for a beginner streamer, the most profitable option is to register as self-employed.

What Happens If You Don’t Pay Taxes

Many beginners think that the tax authorities do not track donations, but in practice, the situation is different:

Banks provide information about regular transfers;

The tax authority may request explanations regarding the sources of income;

If evasion is detected, tax, fines (20–40% of the amount), and penalties are imposed;

For large amounts, criminal liability for tax evasion is possible.

Ignoring taxes is risky and economically unprofitable.

How to Optimize a Streamer’s Taxation

Start by registering as self-employed — it’s simple and beneficial;

Separate personal and business accounts for easier accounting;

Keep detailed records of income even if the app calculates automatically;

Work officially with brands by signing contracts;

As income grows, switch to IE to expand opportunities.

Tips for Beginners

Do not delay registration — it will protect you from tax issues;

Do not hide donations — income sources can be verified;

Use the "My Tax" app for convenient calculations;

If income exceeds self-employed limits, register as IE in advance.

Conclusion

Taxes for streamers in Russia are not just a formality but an important aspect of legal and safe work. Paying taxes ensures peace of mind, provides access to official contracts and brand collaborations, and contributes to stable income growth.

For most beginner streamers, self-employment is the optimal scheme: minimal tax rates, a simple accounting system, and no bureaucracy. For larger projects, registering as an IE with USN is more suitable. In any case, legalizing income is the first step toward professionalism and long-term success in the streaming world.