Category B Simplified Regime Coefficients

Under the simplified regime, Category B gross income is multiplied by a fixed coefficient to determine the taxable base — the implicit assumption being that the remainder represents business costs. The 2026 coefficients are: 0.75 for professional and consulting services listed in Art. 151 CIRS; 0.35 for other services not on the Art. 151 list; 0.15 for sale of goods; 0.60 for hospitality and restaurant services; 0.55 for local accommodation (apartment); 0.70 for other income. The Art. 151 CIRS list covers most liberal professions: accountants, architects, engineers, lawyers, psychologists, doctors, IT consultants, economists, designers, and many others. Taxpayers with high actual expenses relative to the coefficient-implied costs may benefit from organized accounting instead.