In recent years, the tax on professional income, or "tax for the self-employed," has become a popular tool for freelancers and private specialists, including tutors. It allows them to work legally without the need to register as an individual entrepreneur or legal entity, simplifying tax reporting and optimizing tax payments. However, it is essential to remember that there are important restrictions that must be considered to avoid violating the law.

A key point for tutors when applying the tax on professional income is the type of education the student is receiving. The legislation permits the application of the tax on professional income only when providing consulting services related to the receipt of primary education. Primary education typically includes school education, secondary special education, higher education, and other forms provided for by state educational standards.

If a tutor provides services "for adults" or "for personal purposes" - for example, teaching foreign languages, preparing for professional exams, conducting courses for advanced training, and so on, outside the framework of a primary school, college, or university - then such services will require registering a business entity.

To avoid problems with the tax authorities and work legally, self-employed tutors should not forget to clarify, before starting work, what type of education the student is receiving.