What changed in 2026
The base VAT rate in Russia increased from 20% to 22% starting January 1, 2026.
Active rates
22% (base), 10% (food/children/medicine), 7% (simplified 272.5-490.5M₽), 5% (simplified 20-272.5M₽), 0% (export).
Calculate
Use our free VAT calculator.