Russia VAT / Sales Tax

Detailed vat / sales tax rates and rules for Russia in 2026.

VAT / Sales TaxRUB

Russia applies a standard VAT (NDS - nalog na dobavlennuyu stoimost) rate of 22% as of January 2026 (increased from 20%), with a reduced rate of 10% for essential goods. The VAT system follows the credit-invoice method. Russia has implemented electronic VAT invoice exchange and an automated system (ASK VAT) for cross-referencing VAT claims. Small businesses using the simplified tax system (USN) are generally exempt from VAT.

Standard Rate

22%

Registration Threshold

VAT exemption available for businesses with quarterly revenue below RUB 2 million for the preceding 3 consecutive months

Reduced Rates

10% — Essential food products, children's goods, books, newspapers, magazines, medical products and equipment, domestic air transportation0% — Exports, international transportation, space industry supplies, precious metals sold to the Central Bank

How Russia VAT / Sales Tax compares

Russia’s standard VAT / sales tax rate of 22% is the 14th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.