НДС rates in Russia for 2026
Russia charges НДС at a standard rate of 22%, with a reduced rate of 10%. Amounts on this page are in Russian Ruble (RUB).
Raised from 20% to 22% on 1 January 2026 under Law 425-FZ, signed 28 November 2025. The 10% rate stays for essentials such as food, children's goods and medicines.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 22% | standard | 1.22 | 18.03% |
| 10% | reduced | 1.1 | 9.09% |
How much НДС is inside a price
If a price already includes НДС, divide by 1 plus the rate: at 10%, RUB 8,000 ÷ 1.1 = RUB 7,272.73 before tax, so RUB 727.27 is tax.
| Rate | Tax in RUB 8,000 | Net of RUB 8,000 | Tax in RUB 80,000 | Net of RUB 80,000 |
|---|---|---|---|---|
| 22% | RUB 1,442.62 | RUB 6,557.38 | RUB 14,426.23 | RUB 65,573.77 |
| 10% | RUB 727.27 | RUB 7,272.73 | RUB 7,272.73 | RUB 72,727.27 |
Adding НДС to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 10%, RUB 80,000 × 1.1 = RUB 88,000.
| Rate | Tax on RUB 8,000 | RUB 8,000 plus tax | Tax on RUB 80,000 | RUB 80,000 plus tax |
|---|---|---|---|---|
| 22% | RUB 1,760 | RUB 9,760 | RUB 17,600 | RUB 97,600 |
| 10% | RUB 800 | RUB 8,800 | RUB 8,000 | RUB 88,000 |
How Russia's standard rate compares
Russia's 22% standard rate compares with a median of 18%: 4 of the 39 countries in this calculator's table charge more, 33 less. Its lowest rate above zero is 10%: 26 countries go lower, and 9 have no rate that low.
Italy also charges 22% as standard.
10% is also used by South Korea, Japan, Vietnam, France, Spain, Italy, Türkiye, Morocco, and Australia.