Reduced VAT / GST rate

0 / 10^[1]

Standard VAT / GST rate

22^[2]

High VAT / GST rate

Not applicable

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[1] The rate of 10% is applicable on foodstuffs, livestock, medicine, water, books and certain children's supplies.

[2] Applies to most supplies of goods, works, and services within Russia, as well as imports. This rate increased from 20% to 22% effective 1 January 2026 under Federal Law No. 425‑FZ.