Taxes
Your income tax depends on how you work with the affiliate program:
The Yandex Travel affiliate program acts as a tax agent. Its duties include:
-
Transfering income tax for individuals to the budget.
-
Keeping records of payments and reporting them to the tax authorities.
-
Providing partners with a 2-NDFL (income tax) certificate that contains information on the amount of remuneration paid and tax withheld.
-
Paying the partner's insurance premiums (to the Pension Fund of Russia and the Compulsory Medical Insurance Fund) from its own funds.
The Yandex Travel affiliate program is responsible for keeping records of partner income as well as calculating, declaring, and paying taxes and insurance premiums.
Will I continue to receive social benefits?
Placement in the Yandex Travel affiliate program may be considered work. In that case, all social benefits (such as pensions, allowances, and subsidies) will be canceled. Contact the organization you receive payments from in advance to find out for sure.
For legal entities and individual entrepreneurs registered in Russia, remuneration is subject to value added tax (VAT) depending on the taxation system:
|
Taxation system |
Rate |
|
General tax system (OSN) |
20% |
|
Simplified tax system (USN) |
Without VAT / 5% / 7% / 20% |
If you're not a resident of Russia, you have to pay taxes and insurance premiums yourself. The Yandex Travel affiliate program doesn't withhold taxes from their remuneration and doesn't pay premiums.
Personal income tax rate from January 1, 2025
|
Amount of income (per year) |
Personal income tax rate |
|
No more than 2.4 million rubles |
13% |
|
From 2.4 to 5 million rubles |
312 000 rubles + 15% of the amount exceeding 2.4 million rubles |
|
From 5 to 20 million rubles |
702000 rubles + 18% of the amount exceeding 5 million rubles |
|
От 20 до 50 million rubles inclusively |
3.402 million rubles + 20% of the amount exceeding 20 million rubles |
|
More than 50 million rubles |
9.402 million rubles + 22% of the amount exceeding 50 million rubles |
For individual entrepreneurs and organizations using simplified tax system (USN):
|
Amount of revenue (per year) |
VAT rate from 2025 |
VAT rate before 2025 |
|
No more than 60 million rubles |
Without VAT |
Without VAT |
|
From 60 to 250 million rubles |
5% |
Without VAT |
|
From 250 to 450 million rubles |
7% |
20% / 10% / 0% |
|
From 450 million rubles |
20% / 10% / 0% |
20% / 10% / 0% |
Useful links
• Yandex Distribution personal account
According to paragraph 1, Article 226 of the Tax Code of the Russian Federation
withheld
According to paragraph 1, Article 230 of the Tax Code of the Russian Federation.
depending on the activity
depending on revenue
or 20% willingly