🇷🇺 RussiaRUBv1.0Active

Russia VAT Calculator

Add or remove VAT from a price. Calculate VAT amount for any rate.

Regional Rule Context

JurisdictionRussia
Currency (RUB)
Effective fromJan 1, 2025
Version1.0
Last reviewedApr 1, 2026
Next reviewOct 1, 2026
Source: Federal Tax Service of Russia (FNS)

Russia Rates and Rules

Standard Rate (NDS (НДС))20%
Reduced (essential foods, medicines, childrens goods, books)10%
Zero-rated (exports, international transport)0%

Zero-Rated / Exempt

  • -Medical services and pharmaceuticals on the official list
  • -Educational services
  • -Financial services and insurance
  • -Public transport within a city
  • -Small businesses on USN regime under 60 million RUB annual revenue

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Result

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Russia NDS (Налог на добавленную стоимость) calculator for 2026. Standard rate: 20% on most goods and services, in effect since January 2019. Reduced rate: 10% on essential foods, childrens goods, medicines on the approved list, and printed books. Zero rate: 0% on exports and international transport. Exempt: medical services, education, financial services, and small businesses using the simplified USN regime under 60 million RUB annual revenue. Administered by the Federal Tax Service (FNS). Tourist tax-free shopping is available at participating stores for purchases over 10,000 RUB.

Disclaimer: This calculator uses publicly available rules effective as of Jan 1, 2025 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Apr 1, 2026.

Formula

VAT=Net Price×VAT Rate100\text{VAT} = \text{Net Price} \times \frac{\text{VAT Rate}}{100}

Multiply the net price by the VAT rate to get the tax amount. Gross = Net + VAT.

Russia FAQs

What is the Russian NDS rate?

Russia NDS (VAT) standard rate is 20%, applied to most goods and services. Essential foods, medicines, childrens goods, and printed books use a reduced 10% rate. Exports and international transport are zero-rated at 0%.

How do I remove NDS from a Russian price?

Divide the inclusive price by 1.20 to get the net amount. For a 12,000 RUB inclusive invoice: net = 12,000 / 1.20 = 10,000 RUB, NDS = 2,000 RUB. Quick shortcut: multiply the inclusive price by 1/6 to get the NDS portion.

When did Russia raise NDS to 20 percent?

Russia increased the standard NDS rate from 18% to 20% on 1 January 2019. The reduced 10% rate and zero-rate categories were unchanged. The 2-point increase was projected to add about 600 billion RUB per year to federal revenue.

Are small businesses required to charge NDS?

Most businesses on the simplified USN regime with annual revenue under 60 million RUB do not charge NDS. Since 2025, USN taxpayers earning between 60 million and 450 million RUB must charge NDS at either standard rates (20% or 10%) with full input deductions or reduced flat rates (5% or 7%) without deductions.

Can tourists claim back NDS in Russia?

Yes, the Tax Free shopping system allows non-resident foreign tourists to reclaim NDS on purchases over 10,000 RUB at participating retailers when leaving the country. The refund amount is typically 8 to 12% of the purchase price after operator fees.

Is rent subject to NDS in Russia?

Residential rent (long-term apartment leases) is exempt from NDS. Commercial property rent and short-term hotel-style rentals are generally subject to standard 20% NDS unless the landlord uses the USN regime.

Can I use this Russia VAT Calculator on my own web page?

You can. Look for the "Embed" button near the top of this calculator. It lets you pick a size, border style, and color palette, then gives you an iframe tag to paste into any webpage. The widget is responsive, loads fast, and costs nothing. More details at calculory.com/services/embed-calculators.

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