VAT

How VAT is calculated

From 1 January 2026, the standard VAT rate is 22% (Federal Law No. 425-FZ of 28 November 2025; clause 3, Art. 164 of the Tax Code). The 10% rate is retained for certain food, children's and medical goods, and 0% applies to exports and equivalent transactions.

• Add VAT: amount excluding tax × rate / 100. For example, RUB 100,000 × 22 / 100 = RUB 22,000, total RUB 122,000.
• Extract VAT from an amount including tax using the calculated rate (clause 4, Art. 164 of the Tax Code): 22/122 or 10/110. For example, RUB 122,000 × 22 / 122 = RUB 22,000.

VAT under the simplified tax system

In 2026, organizations and sole proprietors on the STS with 2025 income of no more than RUB 20 million are exempt from VAT. Others pay VAT either at the standard rates with deductions or at special rates — 5% for income up to RUB 272.5 million and 7% up to RUB 490.5 million — without the right to deduct input VAT.