Russia VAT calculator (НДС 22% from 2026)
Russia VAT calculator (НДС 22% from 2026)Russian VAT (НДС) is 22% from 1 January 2026, up from 20%, with 10% on listed food, children’s goods, books and periodicals, and medical goods, and 0% on exports. A business on the simplified system (УСН) is automatically exempt if its 2025 income was 20 million rubles or less.
Worked example · НДС
With Amount of 10,000, this model computes НДС of 2,200 RUB. See the full working.
✓ Verified against 5 self-test cases Updated for 2026 · sources checked 2026-10-12
How ндс (vat) in Russia is calculated
The Federal Tax Service states it plainly: *"Ставка НДС 22% применяется во всех остальных случаях (п.3 ст. 164 НК РФ)."* The general rate rose from **20% to 22%** on 1 January 2026. The **10%** rate covers the food, children’s goods, periodicals and books, and medical goods on the Government’s lists, and **0%** applies to exports, goods in a free customs zone and international transport.
**The simplified-system exemption is shrinking.** Since 2025 a business on УСН has been a VAT payer above an income limit. From 2026 it is automatically exempt only if its 2025 income was **20 million rubles or less** — down from 60 million — and the limit falls again to 15 million for 2027 and 10 million for 2028.
Above the limit, a УСН business can choose special rates of 5% or 7% instead of 22% / 10%, giving up input-VAT deductions; this page computes the general rates and says so. Any business whose revenue over three consecutive months stayed within 2 million rubles can also apply for a year’s release under art. 145. Estimate, not tax advice.
Worked example
ShowHide the full working: 6 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount (RUB) | 10,000 |
| Direction | Add VAT (net → gross) |
| What is being supplied | General rate — 22% (from 1 January 2026) |
| No VAT charged by you: 0% export or similar operation, or the buyer accounts for the tax | no |
| Business on the simplified tax system (УСН) | no |
| Income for the previous year (RUB) — УСН only | 0 |
| Computed by the engine | |
| Rate for the category | 0.22 |
| Rate applied | 0.22 |
| Net ✓ pinned | 10,000 RUB |
| НДС ✓ pinned | 2,200 RUB |
| Gross ✓ pinned | 12,200 RUB |
| Must charge VAT | yes |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
Какая ставка НДС в 2026 году?
22% — общая ставка с 1 января 2026 года (п. 3 ст. 164 НК РФ). Льготная ставка 10% сохраняется для продовольственных и детских товаров, книг и периодики, медицинских товаров; 0% — для экспорта.
How much VAT is on 10,000 rubles?
2,200 rubles at 22%, for 12,200 gross. Removing VAT from 12,200 gives 10,000 net.
Does a УСН business pay VAT in 2026?
Only if its 2025 income exceeded 20 million rubles. At or below that it is exempt automatically, without filing a notification.
Did the reduced 10% rate change in 2026?
No. Only the general rate moved, from 20% to 22%.
Sources
- ФНС России — Налог на добавленную стоимость: ставки 22%, 10% и 0% (ст. 164 НК РФ) (page updated 25.03.2026) · checked 2026-10-12
- ФНС России — НДС для плательщиков УСН: автоматическое освобождение при доходах за 2025 год до 20 млн руб. включительно (ст. 145 НК РФ) (page updated 05.08.2026) · checked 2026-10-12
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 5 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 5 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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