Russia VAT Rate 2026: 22% Standard Rate

How Much Is VAT in Russia?

The standard VAT rate in Russia is 22% in 2026. Other rates: 10% — Many basic foods, children's goods, medicines and medical products, certain printed periodicals and books; 0% — Exports of goods, international transport and related services. Locally the tax is called Nalog na dobavlennuyu stoimost (NDS). 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 (2026)

Key VAT milestones

• 2026: Standard rate raised from 20% to 22%; USN VAT exemption limit cut to RUB 20 million
• 2025: Businesses on the simplified tax system (USN) with income over RUB 60 million became VAT payers
• 2019: Standard rate raised from 18% to 20%
• 2017: VAT on B2C e-services supplied by foreign companies introduced
• 2004: Standard rate reduced from 20% to 18%
• 1992: VAT introduced at 28%

Is the VAT rate the same everywhere in Russia?

The same VAT rates apply throughout Russia; there is no regional variation in VAT.

Good to know

The 2026 reform both raised the standard rate to 22% and sharply lowered the income limit below which small businesses on the simplified system (USN) are VAT-exempt, bringing many small companies into VAT for the first time.

USN taxpayers above the limit can choose the special 5% or 7% rates without input VAT recovery, or the general 22% rate with full recovery.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods
• International transport of goods and passengers
• Services directly related to exports

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Medical services
• Financial and banking services
• Educational services by licensed organisations
• Sale of residential property
• Rights to software included in the Russian software register

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Federal Tax Service of Russia (FNS) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign providers of electronic services to Russian customers must register with the FNS via a simplified online account and pay VAT at the 22% standard rate from 2026.

Tourist VAT refunds: A tax-free scheme exists for non-EAEU visitors with a minimum purchase of RUB 10,000 per receipt, but refund options have become very limited since 2025.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Russia?

The standard VAT rate in Russia is 22% in 2026. Other rates in force: 10% (reduced rate), 5% / 7% (special rates), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Russia?

To add 22% VAT, multiply the net price by 1.22. To remove it from a VAT-inclusive price, divide by 1.22; the difference is the VAT. The calculator at the top of this page does both.

Do small businesses in Russia pay VAT?

Businesses on the simplified tax system (USN) are VAT-exempt if prior-year income is up to RUB 20 million in 2026. The limit falls to RUB 15 million in 2027 and RUB 10 million from 2028.

How do foreign companies pay VAT on digital services in Russia?

Foreign suppliers of electronic services register with the Federal Tax Service through a dedicated online account and pay VAT at the standard rate, 22% from 2026.

Who needs to register for VAT in Russia?

Registration threshold: No general threshold for companies on the general tax regime. Simplified (USN) and patent taxpayers are exempt if prior-year income is up to RUB 20 million (2026), falling to RUB 15 million in 2027 and RUB 10 million from 2028. Foreign businesses: Foreign providers of electronic services must register with the Federal Tax Service (FNS); for other supplies, Russian customers usually withhold VAT as tax agents.

Where these figures come from

• Interfax - VAT revenue threshold for SMEs on simplified system
• VATupdate - Russia raises standard VAT to 22% and lowers thresholds
• Federal Tax Service of Russia