In the work based on microdata is an attempt to assess the share of unrecorded income of Russian households. Describes a theoretical model of consumer behaviour of households, allowing us to obtain an interval estimate of concealed income. The dynamics of income structure and expenditure of Russian households based on the data of the RLMS for the period 2004 to 2015 with a focus on differences in consumption and incomes of self-employed households. For subsamples formed according to the type of settlement and size of the declared income, the estimates of the share of concealed income.