Taxes for Short-Term Rentals in 2026: Self-Employment, Sole Proprietor, or Patent System?
NKSecure decided to protect its readers not only with smart NFC locks, but also with a “roadmap” through the world of taxes. With its help, every short-term rental host will be able to understand the taxation regimes in 2026 and choose the most effective option for themselves.
Which tax system should you switch to in 2026 to maintain the efficiency of your business model?
Here are the options available to landlords to maximize profit retention while sleeping soundly at night.
1. Self-Employment Tax Regime (NPD — Tax on Professional Income)
Access: both individuals and sole proprietors (registering as a sole proprietor is not required — the “Moj Nalog” app is enough)
Rate: 4% — when renting to individuals, 6% — when renting to legal entities and sole proprietors
Income limit: 2.4 million rubles per year (that’s only about 200,000 RUB per month)
Main advantages of self-employment
- No fixed contributions “for yourself” (unlike sole proprietors)
- No reporting or tax returns — everything through a smartphone app
- Upon registration, a tax deduction of 10,000 ₽ is granted, which automatically reduces the monthly tax
Main disadvantages of self-employment
- strict annual income limit of 2.4 million rubles, which can be exceeded quite easily
- employees cannot be hired under employment contracts
- the current version of the NPD experimental regime is scheduled to remain in force until December 31, 2028 (there is no absolute guarantee it will be extended)
- if the activity becomes large-scale and includes hotel-like services, tax authorities may classify it as accommodation business activity, which requires separate tax analysis
2. Sole Proprietor on the Simplified Taxation System (STS)
Access: individuals who register as sole proprietors and submit a notification to switch to the simplified tax system
Rate: STS “Income” — 6% of total revenue, STS “Income minus expenses” — 15% (reduced to 5–7% in some regions)
Income limit: up to 490.5 million rubles per year
Main advantages of sole proprietor on STS
- Can hire employees (cleaners, administrators)
- Can work with legal entities without overpaying
Main disadvantages of sole proprietor on STS
- Mandatory reporting (annual tax return, quarterly advance payments)
- Need to open a business bank account
- Fixed contributions exist that must be paid even with zero income (if the property is vacant)
3. Patent (PSN — Patent Taxation System)
Access: sole proprietors only, and only if the relevant law has been adopted in the region and rental property has been included in the list of permitted activities
Rate: 6% not of actual income, but of potential income — an amount set by regional authorities. This amount depends on the region and the area of the property
Income limit: from 2026, the limit has been reduced to 20 million rubles. In 2027 it will drop to 15 million, in 2028 — to 10 million. If the limit is exceeded, the sole proprietor loses the right to the patent and must recalculate taxes under STS or the general taxation system
Main advantages of the patent
- No tax returns, only an income ledger
- Advantageous when actual income is significantly higher than the “potential” income set by the region
- Can be taken out for a period of 1 to 12 months, which is convenient for seasonal rental
Main disadvantages of the patent
- The income limit decreases every year
- The patent is valid only within the Russian region where it was issued
- Fixed contributions also apply and must be paid regardless of actual income
What Are Insurance Contributions?
The fixed portion of 57,390 RUB is mandatory for all sole proprietors regardless of income, profit size, and actual business activity.
The additional contribution — 1% of income exceeding 300,000 RUB — i. e., if a sole proprietor’s annual income exceeds 300,000 RUB, the following formula applies: (Annual income — 300,000 RUB) × 1%.
There is an upper limit on the additional contribution: 321,818 RUB.
Summary
When choosing a taxation regime, consider the scale of your activity (rental income), your location, and your team (are you managing the rental alone, or do you have an administrator, cleaner, and other employees?).
It is also worth noting that when selecting the most effective regime, you should calculate your break-even point and consult an accountant to stay on top of all the nuances — and sleep soundly.