Russia VAT Rate 2026: 22% Standard Rate

How Much Is VAT in Russia?

The standard VAT rate in Russia is 22% in 2026, plus reduced rate of 10% on certain goods and services. It applies to most goods and services sold in Russia. Standard VAT/GST rates worldwide range from around 5% to 27%.

How to calculate Russia VAT

To add 22% VAT to a net (tax-exclusive) price, multiply it by 1.22. To remove VAT from a gross (tax-inclusive) price, divide it by 1.22.

• Add VAT: RUB 100 net × 1.22 = RUB 122 gross (that is RUB 22 of VAT)
• Remove VAT: RUB 122 gross ÷ 1.22 = RUB 100 net (that is RUB 22 of VAT)

Use the Russia VAT calculator above for any amount, or compare Russia with every other country in our VAT rates by country table.

Current VAT Rates

Historical VAT Rate Changes

• 2026: Current standard rate in force
• 2026: Standard rate raised to 22%
• 2019: Raised to 20%
• 1992: VAT (NDS) introduced

Economic Impact

VAT contributes approximately 20-30% to Russia's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the Europe region.

Zero-Rated Items

The following items are zero-rated for VAT in Russia:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in Russia (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in Russia:

• 10% rate: Food staples, children's goods, medicines, books and periodicals

Russia has no general VAT threshold; most businesses are within the VAT system, while those on the simplified tax regime (USN) are generally exempt subject to limits. Always confirm current thresholds and deadlines with the Federal Tax Service (FNS), as they are reviewed periodically.

VAT Registration

• Registration Threshold: None — simplified-regime small businesses are exempt
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: Quarterly
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Not applicable (non-EU country)
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Special rules may apply

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in Russia?

The standard VAT rate in Russia is 22% as of 2026. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in Russia?

To add VAT: multiply the net amount by 22%. To remove VAT from a gross amount: divide by 1.22. Use our calculator above for instant results.

Who needs to register for VAT in Russia?

Russia has no general VAT threshold; most businesses are within the VAT system, while those on the simplified tax regime (USN) are generally exempt subject to limits.

Can I reclaim VAT in Russia?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.