Working with the self-employed

Individuals can work with the Yandex Advertising Network as self-employed. Key benefits of this taxation status are:

• Increased income due to reduced taxes: enjoy a lowered 6% professional income tax rate instead of the 13–22% personal income tax.

• Assistance with tax reporting and declaring your income from the partner network. Yandex Advertising Network will generate receipts and report your income information to the Federal Tax Service of Russia. Partners must monitor the timely and accurate generation of documents and pay their taxes.

• You may pursue other work opportunities while receiving income from the Yandex Advertising Network.

• The self-employed don't have to make fixed payments for their pension insurance and are free to choose how much of their money goes towards their future pension.

Registering as self-employed

If you previously registered an account using a different form of collaboration and now want to become a self-employed Yandex Advertising Network partner, do the following:

1. In the Yandex Advertising Network interface, open the Documents section and click Register as a self-employed individual in the Become a self-employed YAN partner widget.

2. See instructions on the Register as self-employed screen. Click Accept.

3. Log in and register as self-employed in your personal taxpayer account at lknpd.nalog.ru or in the “Moi Nalog” mobile app. Make sure you register with the same INN that is specified in the form Yandex Advertising Network.

4. Go back to the Yandex Advertising Network interface and click Continue. We will verify your self-employment status in the Federal Tax Service using the INN (Tax Identification Number) that you specified in the form and send a partnership request from the Yandex Advertising Network.

5. In your personal taxpayer account or the “Moi Nalog” app, go to Settings → Partners and press Confirm. Yandex Advertising Network will appear in the connected partners tab.

6. Go back to the Yandex Advertising Network interface and click Check. After successful verification of your partnership request, you will see a message confirming that you now work with the Yandex Advertising Network as self-employed. Now you don't have to submit any reports to the Federal Tax Service for the income you receive from the Yandex Advertising Network. Your income is recorded in the mobile app automatically. You only need to pay a monthly 6% tax.

If you get an error message when registering as self-employed and need assistance, contact our support service.

If you stop meeting the requirements of the self-employed taxation system, you'll still be able to continue cooperating with the Yandex Advertising Network as a self-employed individual in the next calendar month.

Revenue payments

The self-employed are paid in Russian rubles no more than once a month as stipulated in the offer. Payments are made upon reaching the threshold of 3000 rubles.

• If you reach the threshold in the current month, you'll receive the payment within 20 business days of the following month.

• If you don't reach this amount in the current month, your revenue for this month will be combined with the revenue for the following months until the threshold is reached. You will then receive payment within 20 business days of the following month.

Before you enter your banking details and accept the Yandex Advertising Network Offer, you can use a trial period to set up and test your ad code. For details, see Signing a contract.

Enabling revenue payments via the Faster Payments System (SBP)

1. In the Yandex Advertising Network interface, go to Settings → Payout.

2. In the Method of withdrawing money field, select Via SBP.

3. Enter the payee's phone number and bank. Make sure that:

   • The owner of the phone number is the same person who owns the account in the Yandex Advertising.
   • The phone number can be found in the Yandex ID.
   • SBP payments are enabled for the phone number.

4. Confirm your phone number.

After you enable SBP payments, money will be paid to your account in the selected bank. The maximum withdrawal amount is 1 million rubles.

Closing documents

If your revenue exceeds the threshold during the current month, you will receive the certificate of services rendered via email at the start of the following month. The certificate will also be available in the Yandex Advertising Network interface on the Documents page.

If you find any mistakes in the certificate, please let us know in a reply email within 10 business days from the certificate creation date. If Yandex doesn't receive an email noting the errors within that time, the payment amount in the document will be considered final.

If your revenue doesn't exceed the threshold in the current month, the certificate isn't generated.

Changing payment methods

You can change the banking details for payouts in the Yandex Advertising Network interface. To do this, go to Settings → Payout and update your details. You don't need to manually change the bank name: it will update automatically in the system when you change the BIC/SWIFT of the bank.

If you are a Yandex Games partner and need to change your banking details, please contact support.

Taxes and fees

The self-employed must pay a 6% income tax by themselves. They must do that before the 25th day of the month following the accounting month. Yandex Advertising Network helps you manage your accounting. All receipts and bills are composed automatically based on the income of the previous month and sent to the Moi Nalog app. You can also pay the tax via that app. If you can't find a receipt or believe your document contains an error, please contact us.

Why do I have to pay a 6% tax and not a 4% tax?

The Yandex Advertising Network is a legal entity. The self-employed who provide services to a legal entity must pay the 6% tax.

Change of collaboration format initiated by Yandex

If you lose your self-employed status and the special tax regime “Professional Income Tax” no longer applies, you can continue your partnership with the Yandex as a sole proprietor. Once you register as a sole proprietor, you can operate under contracts with legal entities and other sole proprietors. You have to pay all the taxes and fees by yourself.

You could have transitioned to a new tax regime because:

• You denied Yandex rights in your Federal Tax Service account.
• You canceled your registration as a self-employed taxpayer.
• You exceeded the income threshold for self-employed individuals of 2.4 million rubles a year.

If you prefer not to register as a sole proprietor, you can terminate your contract.

Russia Legal entities and individual entrepreneurs | Self-employed

Belarus Individuals | Legal entities and individual entrepreneurs

Ukraine Individuals | Legal entities

Other countries Individuals | Legal entities and individual entrepreneurs

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Starting 2025, a progressive personal income tax rate is introduced. Your tax rate will now depend on your total income:

• Up to 2.4 million rubles — 13%.
• Between 2.4 and 5 million rubles — 15%.
• Between 5 and 20 million rubles — 18%.
• Between 20 and 50 million rubles — 20%.
• Over 50 million rubles — 22%.