# Калькулятор НДС 22% (2026) — Russia VAT calculator

Source page: https://valem.run/calculators/russia/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 10,000, this model computes НДС of 2,200 RUB.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount (RUB) | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | No VAT charged by you: 0% export or similar operation, or the buyer accounts for the tax | boolean |
| `simplifiedRegime` | Business on the simplified tax system (УСН) | boolean |
| `priorYearTurnover` | Income for the previous year (RUB) — УСН only | number |

## Sources

- [ФНС России — Налог на добавленную стоимость: ставки 22%, 10% и 0% (ст. 164 НК РФ) (page updated 25.03.2026)](https://www.nalog.gov.ru/rn77/taxation/taxes/nds/) (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)](https://www.nalog.gov.ru/rn77/taxation/taxes/nds_usn/) (checked 2026-10-12)

## What this page claims

The Valem engine reproduces this model's formula through 5 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/russia/vat.json
- Compute by URL: https://valem.run/calculators/russia/vat.json?amount=10000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `russia/vat`)