VAT rates in 2026
From 1 January 2026, the standard VAT (NDS) rate in Russia rose from 20% to 22%. The reduced 10% rate for food, children’s goods, medicines and medical devices remains. Companies and sole traders on the simplified tax system (USN) who have become VAT payers can use reduced rates of 5% or 7% without the right to deduct input VAT.
| Rate | Who applies it and when |
|---|---|
| 22% | Standard rate for most goods, work and services from 01.01.2026 |
| 10% | Certain foods, children’s goods, books and periodicals, medicines and medical devices |
| 7% and 5% | Reduced rates for USN; the chosen rate must be applied for at least three years |
| 0% | Exports and a number of transactions listed in Article 164 of the Tax Code |
How to add VAT
To get the amount including tax, multiply the amount excluding VAT by the rate and add the result:
Example. A service costs 100,000 ₽ excluding VAT. VAT is 22,000 ₽, so the total payable is 122,000 ₽.
How to extract VAT from an amount
If the amount already includes tax, you need to extract it using the calculated rate of 22/122, not simply take 22%. This is a common mistake: 22% of 122,000 ₽ is 26,840 ₽, but the correct VAT within that amount is 22,000 ₽.
For the 10% rate the calculated rate is 10/110, for 7% — 7/107, for 5% — 5/105.
The “including VAT” line and amount in words
In invoices, contracts and acceptance certificates, the tax is often shown on a separate line: “Total: 122,000.00 ₽, including VAT 22% — 22,000.00 ₽”. The calculator generates this line and the amount in words — you can copy them with one click and paste them into a document.
Transitional rules apply to contracts signed in 2025 with payment or shipment after 1 January 2026. The rate is determined by the shipment date, not the payment date. Check the contract terms with your accountant.