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.
Russia has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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('https://www.taxid.dev/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: