Sole Proprietor vs. Self-Employed: Donations & Ads
You've started earning from your blog. Donations are trickling into your card, advertisers are offering integrations, and you have only one question: how to officially register your income and avoid fines? In 2026, a blogger has two main ways to legalize their income — self-employment (professional income tax) and individual entrepreneurship (sole proprietorship). Each option has its pros, cons, and pitfalls. In this article, we will analyze which status to choose for donations and advertising, where you can save money, and where it's better not to risk it.
Key Difference: Simple Small Business vs. Full-Fledged Entrepreneurship
At first glance, both statuses allow you to legalize income and pay taxes. But the differences between them are fundamental: from the size of mandatory contributions to the possibilities of doing business.
A self-employed person (professional income tax payer, NPD) is the most simplified form for small income. Low taxes, simple registration via the "My Tax" application in 5-10 minutes, no reporting. But there are strict restrictions: income no more than 2.4 million rubles per year, you cannot hire employees, and you cannot engage in certain types of activities.
A sole proprietorship is a full-fledged entrepreneurial status with broad opportunities. You can work with different tax regimes, hire employees, participate in tenders, and open a current account. But the responsibility is also higher: mandatory insurance contributions, annual reporting, a more complex registration and closing procedure.
When Donations Are Taxable and When They Are Not
The most common question from aspiring bloggers and streamers is: do I need to pay tax on donations? The answer depends on what the viewer receives for their money.
By law, a monetary gift between ordinary individuals is not taxable. This rule applies if three conditions are met: you act as an ordinary individual (not a sole proprietor or self-employed), the money is transferred by another ordinary viewer (individual), and most importantly — you give nothing in return. No access to closed sections, no special privileges on air, no bonuses. The viewer simply thanks you for the content that you already provide for free to everyone.
However, if donations are received regularly, in significant amounts, or are accompanied by the provision of any advantages (access to a private chat, fulfilling requests on air, in-game bonuses), the tax authorities may consider them as income from entrepreneurial activity. In this case, it is better to register as self-employed and pay a 4 percent tax on income from individuals.
When a Donation Becomes Income, Not a Gift
Selling a donation on your website or server is a fundamentally different situation. If a user pays and receives in-game advantages, access to features, or bonuses for it, this is no longer a gift, but entrepreneurial activity.
The Civil Code clearly states: under a gift agreement, one party gratuitously transfers an item into the ownership of another party. The key word is gratuitously. If a person pays and receives something in return, it is a paid service, and therefore — income from which taxes must be paid.
Entrepreneurial activity under the Civil Code is an independent activity carried out at one's own risk, aimed at systematically generating profit. If you regularly receive income from a website or channel, this is systematic activity, and it needs to be legalized.
Self-Employment: Who It Suits and What Are the Risks
Self-employment is ideal for a blogger who is just starting to earn or receives small, irregular incomes. The tax rate is the lowest in the country: 4 percent when working with individuals and 6 percent when working with legal entities and individual entrepreneurs.
At the same time, no additional insurance contributions are required — neither from the blogger themselves nor from their clients. All self-employed individuals receive a bonus of 10,000 rubles at the start of their activity, which reduces the tax base. In fact, the rate becomes even lower: 3 percent from individuals and 4 percent from legal entities until the bonus is exhausted.
A self-employed blogger can legalize income from selling advertising (from individual entrepreneurs, individuals, or limited liability companies), payment for views from a platform, paid subscriptions to closed channels, attending blogging events for a fee, participating in filming and integrations, selling their own courses, guides, and consultations.
Taxes are paid simply: every month on the 12th, a notification arrives in the "My Tax" application, which must be paid by the 28th of the current month. If there was no income in a given month, no tax needs to be paid.
But there are also limitations. Self-employment will not work if the annual income exceeds 2.4 million rubles, if the blogger wants to hire employees on a permanent basis, if they are engaged in reselling goods without processing them, or if they use agency schemes, becoming an intermediary between an advertiser and other bloggers. The sale of excisable goods and work with marked products are also prohibited.
Sole Proprietor on NPD: The Golden Mean
There is an intermediate option — an individual entrepreneur on professional income tax, i.e., a self-employed sole proprietor. This is an entrepreneur who works under the rules of self-employment while maintaining the formal status of a sole proprietorship.
Tax rates are the same as for self-employed individuals: 4 percent from individuals and 6 percent from legal entities. Fixed insurance contributions are not required — the entrepreneur is exempt from mandatory payments for themselves. However, like ordinary self-employed individuals, they need to voluntarily transfer contributions if it is important to form a pension record.
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