VAT calculator online free. Calculate VAT — extract VAT from amount or add on top. Rates 5, 7, 10, 22 percent. Result in words.
The VAT calculator allows you to add or extract VAT from an amount.
Add VAT: tax is added to the amount. Formula: VAT = amount × rate / 100, total = amount + VAT.
Extract VAT: tax is extracted from the amount with VAT. Formula: VAT = amount × rate / (100 + rate), without VAT = amount − VAT.
Available rates: 22% (standard from 2026), 20% (standard until 2026), 10% (food, children goods, medicines), 7% and 5% (for simplified tax payers), 0% (export).
All calculations are performed with kopek precision (2 decimal places).
How to Calculate VAT Online — Calculator with Formulas 2026
VAT (Value Added Tax) is an indirect tax levied at every stage of production and sale of goods and services. In Russia, VAT is governed by Chapter 21 of the Tax Code. From January 1, 2026, the standard VAT rate increased from 20% to 22%. Our calculator instantly adds VAT to a net amount or extracts VAT from a gross amount, displaying the result in words for use in documents.
VAT Calculation Formulas
| Operation | Formula | Example (amount 100,000 ₽, rate 22%) |
|---|---|---|
| Add VAT | VAT = Amount × Rate / 100 | 100,000 × 22 / 100 = 22,000 ₽ |
| Total with VAT | Total = Amount + VAT | 100,000 + 22,000 = 122,000 ₽ |
| Extract VAT | VAT = Gross × Rate / (100 + Rate) | 122,000 × 22 / 122 = 22,000 ₽ |
| Amount excl. VAT | Net = Gross − VAT | 122,000 − 22,000 = 100,000 ₽ |
VAT Rates in Russia in 2026
| Rate | Application |
|---|---|
| 22% | Standard rate from 01.01.2026 — most goods and services |
| 10% | Food products, children's goods, books, medical supplies, domestic flights |
| 7% | For simplified tax system taxpayers with revenue 272.5–490.5M ₽ |
| 5% | For simplified tax system taxpayers with revenue 20–272.5M ₽ |
| 0% | Goods export, international transportation, space activities |
Important: the 22% rate applies to goods, works, and services sold from 01.01.2026, regardless of the contract date. The previous 20% rate was effective until 31.12.2025.
VAT Calculation Examples
Example 1. Adding 22% VAT. A company sells equipment for 500,000 ₽ net. VAT = 500,000 × 22% = 110,000 ₽. Total payable: 610,000 ₽.
Example 2. Extracting 22% VAT. A receipt shows 36,600 ₽ including VAT. VAT = 36,600 × 22 / 122 = 6,600 ₽. Net amount = 30,000 ₽.
Example 3. 10% VAT. A store purchases baby food for 250,000 ₽ including VAT. VAT = 250,000 × 10 / 110 = 22,727.27 ₽. Net = 227,272.73 ₽.
When VAT Can Be Refunded
Taxpayers on the general taxation system are entitled to input VAT deductions — reducing the VAT payable by the amount of VAT paid on purchased goods and services. Requirements: a VAT invoice from the supplier, goods recorded in accounting, and goods used in VAT-taxable activities. If deductions exceed charged VAT, the difference can be refunded from the budget.
Frequently Asked Questions
Why is VAT now 22%?
From January 1, 2026, the standard VAT rate increased from 20% to 22% as part of a tax reform. The rate applies to sales made from 01.01.2026, regardless of when the contract was signed.
What is the difference between “add” and “extract” VAT?
“Add” means calculating VAT on top of a net amount. “Extract” means isolating VAT from a gross amount that already includes tax.
Who pays VAT?
Legal entities and individual entrepreneurs on the general taxation system (OSNO). From 2025, simplified tax system taxpayers also became VAT payers when revenue exceeds 20M ₽ (with preferential rates of 5% or 7%).
Can a business operate without VAT?
Yes, under special tax regimes with revenue under 20M ₽: simplified system (USN), patent system (PSN), or self-employment tax (NPD).
What happens if VAT is calculated incorrectly?
Incorrect VAT calculation leads to additional tax assessment, penalties (1/300 of the Central Bank key rate per day), and a fine of 20% of the unpaid amount.
For simplified tax calculations use the USN calculator, and for personal income tax — the NDFL calculator.
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