What is the professional income tax limit
The professional income tax regime (self-employment) allows individuals to legally accept payments for services with simplified taxation. However, the law sets an annual revenue limit of 2,400,000 rubles per calendar year.
If turnover exceeds this threshold, self-employed status is automatically revoked by the tax authority.
How tikento tracks the limit
tikento automatically calculates payment amounts processed through the platform for organizers with the "Self-employed" entity type.
What is counted
- All successful ticket payments (after deducting refunds)
- Counted from January 1 to December 31 of the current calendar year
- Only payments processed through tikento are counted
What is not counted
tikento does not know about your income from other sources. If you receive income outside the platform, track the total turnover yourself through the "My Tax" app (Russian Federal Tax Service).
Warning when approaching the limit
When reaching 80% of the limit (1,920,000 rubles for the current year), tikento sends a warning:
- A banner in the organizer dashboard with the current total and remaining capacity
- An email notification
- A Telegram notification (if connected)
The warning is repeated at 90% and 95%.
What happens when the limit is reached
When the total turnover through tikento reaches 2,400,000 rubles:
- Payment acceptance is suspended -- the payment button on registration forms and the widget becomes unavailable.
- Free events continue to work without restrictions.
- Already accepted payments and data are preserved -- nothing is deleted.
- The suspension lasts until the end of the calendar year (December 31).
From January 1 of the new year, the counter resets and payment acceptance resumes automatically.
Available plans for self-employed
| Plan | Available | Reason for restriction |
|---|---|---|
| Free | Yes | -- |
| Pro | Yes | -- |
| Business | No | Assumes revenue above the professional income tax limit |
| Enterprise | No | Assumes revenue above the professional income tax limit |
On the Free plan, the tikento agent commission is 4% + 20 rubles; on Pro, it is 2% + 20 rubles. More details in tikento pricing plans.
When to transition to sole proprietor
Consider registering as a sole proprietor if:
- Your annual turnover through tikento is approaching 2 million rubles
- You plan to scale events and expect revenue growth
- You need the features of Business or Enterprise plans
Advantages of transitioning to sole proprietor
- No professional income tax revenue limit (limits are determined by the tax system)
- Access to all tikento plans, including Business and Enterprise
- Wider selection of payment gateways
- Ability to work with B2B clients via invoices
How to transition
- Register as a sole proprietor through the tax authority or public services center.
- Open a business bank account.
- In tikento, go to Organization settings -> Details.
- Change the entity type to "Sole Proprietor" and fill in the details.
- Connect a payment gateway (YooKassa, Tochka, or another).
After changing the entity type, the professional income tax limit restriction is removed, and access to Business and Enterprise plans is unlocked.
Current turnover
The current turnover for the calendar year and remaining capacity until the limit are displayed in Settings -> Billing -> Self-employed status.