Russia VAT Rates 2026
Russia (Россия) levies Value Added Tax as НДС (Налог на добавленную стоимость). The standard rate is 22%, applied to most goods and services. Reduced rates of 10% apply to socially important food products, children's goods, medicines, books and periodicals.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 22% | Most goods and services |
| Reduced | 10% | Socially important food products, children's goods, medicines, books and periodicals |
| Zero-rated | 0% | Exports, international transport |
Registration and filing
| Registration threshold | No general threshold — registration is automatic with tax registration; simplified-regime (USN) businesses are pulled into VAT above a sharply lowered income limit from 2026 |
| Tax authority | Federal Tax Service (FNS) |
| Filing frequency | Quarterly electronic returns with monthly payment instalments |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/RU endpoint to get Russia data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/RU
# No authentication required for rate lookups
# Response:
# { "country_code": "RU", "tax_type": "vat",
# "standard_rate": 22, "reduced_rates": [10],
# "currency": "RUB", "last_updated": "2026-01-01" }Fetching the rate in code
// Fetch current Russia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/RU').then(r => r.json());
// → { standard_rate: 22, reduced_rates: [10],
// currency: 'RUB' }
applyRate(rates.standard_rate);About Russia VAT
Russia raised its standard VAT to 22% on 1 January 2026 — the second 2-point hike in seven years — to finance a widening wartime budget deficit, while keeping the 10% rate on socially sensitive goods. Simultaneously, the income ceiling that exempted simplified-regime (USN) small businesses from VAT was cut drastically, dragging hundreds of thousands of small firms into VAT for the first time. Russia pioneered automated VAT gap control: the ASK NDS-2 system cross-matches every invoice in the country in near-real time.
VAT in Russia is administered by the Federal Tax Service (FNS).
Sources: PwC Worldwide Tax Summaries · Federal Tax Service of Russia (accessed Jun 2026)
Rate history
- 2019Standard rate raised from 18% to 20%
- 2026Raised again to 22% on 1 January to fund the federal budget deficit
Frequently asked questions
What is the VAT rate in Russia in 2026?
22% standard since 1 January 2026 (up from 20%), with a 10% reduced rate kept for essential food, children's goods, medicines and books.
Why did Russia raise VAT to 22%?
The November 2025 budget law raised the rate to cover the growing federal deficit driven by military spending; the change took effect on 1 January 2026.
Related concepts and guides: