Russia VAT Calculator 2026 — NDS (22%/10%)
Calculate Russian VAT (NDS — Налог на добавленную стоимость) at 22% standard and 10% reduced rates. Convert between net and gross amounts, explore reverse charge scenarios, and understand exemptions and the USN simplified system.
How Russian NDS works in 2026
VAT in Russia is called NDS (НДС — налог на добавленную стоимость). The standard rate increased from 20% to 22% in January 2026. A reduced rate of 10% applies to essential items: basic foodstuffs, medicine, children's goods, and printed books. A 0% rate applies to exports and international transport. Businesses registered for NDS collect VAT on sales and can reclaim input VAT (входной НДС) on their purchases. NDS returns are filed quarterly.
Russia VAT Calculator 2026 — NDS (22%/10%)
Calculate Russian VAT (NDS) at 22% standard and 10% reduced rates with net-to-gross and gross-to-net conversions.
VAT Breakdown
NDS Exemptions & USN Simplified System
Exemptions: Healthcare, education, financial services, insurance, and public transport are exempt from NDS. Businesses providing exempt supplies do not charge VAT and cannot deduct input VAT.
USN (УСН) Simplified Tax System: Small businesses on the USN regime do not pay NDS. Instead they pay tax on revenue at rates of 5% (Revenue minus Expenses) or 7% (Revenue only). These businesses issue invoices without NDS and have no input VAT credit.
Understanding your results
Net to Gross: Enter the net (excl. VAT) amount to calculate how much VAT is added and the total gross (incl. VAT) amount. Gross to Net: Enter the total gross (incl. VAT) amount to extract the VAT and find the underlying net amount. Reverse Charge: In certain B2B transactions, the VAT liability shifts to the recipient — the supplier invoices without VAT.
When to use 10% vs 22%
The 10% reduced rate applies to: essential food products (meat, dairy, bread, vegetables), baby food and children's goods, medicines and medical devices, printed books and periodicals. Most other goods and services, including electronics, clothing, alcohol, tobacco, restaurant services, and professional services, are taxed at 22%.
NDS Exemptions & USN Simplified System
Exempt activities include healthcare services, educational services, financial and insurance services, and public transport. Businesses engaged solely in exempt activities do not register for NDS and cannot reclaim input VAT.
USN (УСН) Simplified Tax System is available for small businesses with revenue under approximately 265.8 million RUB (2026 limit). USN taxpayers are exempt from NDS (except for import VAT) and instead pay tax on revenue at reduced rates — 5% under the "Revenue minus Expenses" regime or 7% under the "Revenue only" regime. Many small businesses choose USN to avoid NDS compliance complexity.
Входной НДС (Input VAT Deduction)
Businesses registered for NDS can deduct input VAT (входной НДС) paid on purchases from their output VAT liability. The net NDS payable to the tax authority (ФНС) is the VAT collected from customers minus the VAT paid to suppliers. NDS returns are due by the 25th of the month following each quarter.