Add or extract Russian NDS at the 2026 rates: 22% general, 10% reduced, 0%, USN 5% and 7%
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.The general VAT (NDS) rate in Russia is 22% from 1 January 2026, up from 20%. Adding VAT to 10,000 roubles gives 12,200 with 2,200 of VAT; a price of 12,200 that includes VAT contains 12,200 × 22/122 = 2,200. The reduced rate is 10%, exports are 0%, and simplified-system payers may charge 5% or 7%.
2026 · Rates and rules read from the sources listed on this page (the earliest on 10 Oct 2026); they may have changed since.
Choose whether the amount is without VAT (add VAT) or already includes it (extract VAT).
Type the amount in roubles, or tap an example amount.
Tap the rate: 22% general, 10% reduced, 0%, or 5% or 7% under the simplified system.
Read the amount without VAT, the VAT and the total, and copy the invoice line.
This calculator adds Russian VAT (налог на добавленную стоимость, NDS) to an amount or extracts it from an amount that already includes it, at the rates in force in 2026, and gives the line to put on an invoice.
The 2026 rates. Federal Law 425-FZ of 28 November 2025 raised the general rate in art. 164 para 3 of the Tax Code from 20% to 22% from 1 January 2026. The reduced 10% rate of para 2 stays for listed food, children's goods, books and periodicals, medicines and medical goods. The 0% rate of para 1 covers exports, international transport and the other operations listed there. Businesses on the simplified system (USN) that pay VAT may choose 5% or 7% under para 8 instead of the general rate, on the conditions set there.
Adding VAT. Multiply the amount without VAT by the rate: 10,000 roubles at 22% is 2,200 of VAT and 12,200 in total; at 10% it is 1,000 and 11,000.
Extracting VAT. For an amount that includes VAT, the Tax Code (art. 164 para 4) uses the calculated rate: 22/122, 10/110, 5/105 or 7/107. A price of 100 roubles with 22% VAT contains 18.03 roubles of VAT and 81.97 without it.
Rounding. VAT is rounded to the kopeck, and the amount without VAT is the total less that VAT, so the lines always add up to the total, as they must on an invoice.
The 20% chip. The old general rate is offered only to check documents dated before 2026, and the page says so when it is chosen.
What it does not do. Whether a sale is taxed at 22%, 10% or 0% is set by the law and its lists; the calculator does the arithmetic for the rate you choose. The rates come from the Tax Code text read on 10 October 2026.
Everything runs in your browser; nothing you type is sent anywhere.
The general VAT (NDS) rate in Russia is 22% from 1 January 2026, set by Federal Law 425-FZ of 28 November 2025 in art. 164 para 3 of the Tax Code. Before that it was 20%. The reduced rate of 10% and the 0% rate for exports stay as they were.
Multiply the amount that includes VAT by 22 and divide by 122, the calculated rate of art. 164 para 4. A total of 12,200 roubles contains 2,200 roubles of VAT and 10,000 without it; a total of 100 roubles contains 18.03 roubles of VAT.
Multiply the price without VAT by 0.22 for the VAT, or by 1.22 for the total. A price of 10,000 roubles carries 2,200 roubles of VAT and comes to 12,200 roubles; a price of 1,000 roubles comes to 1,220 roubles with VAT.
The 10% rate of art. 164 para 2 covers listed food such as meat, milk, eggs, bread, cereals, vegetables and baby food, children's goods, periodicals and books on education and science, and medicines and medical goods. Exact lists are set by the Government by product code.
Businesses on the simplified tax system (USN) that pay VAT may choose 5% or 7% under art. 164 para 8 instead of the general 22%; the conditions on income are in the same paragraph. Adding 5% to 1,000 roubles gives 1,050 roubles.
VAT on a Russian invoice is shown in roubles and kopecks. The calculator rounds the VAT to the nearest kopeck and takes the amount without VAT as the total less the VAT, so 100 roubles at 22% splits into 81.97 and 18.03 and the lines add up exactly.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Russia VAT Calculator (NDS 22%) and anybody who knows can answer. No account needed.
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