22% import VAT in Russia: what changed in 2026

In brief

• ✓The standard VAT rate in Russia from 1 January 2026 is 22% instead of 20% (Federal Law No. 425-FZ of 28.11.2025).
• ✓The reduced 10% rate is kept: medicines, children’s goods, printed books and some foods under Article 164(2) of the Russian Tax Code.
• ✓Import VAT is calculated on customs value + duty + excise, so the rate rise adds not 2% of the price of the goods but 2% of that whole base.
• ✓The 22% rate also applies to services in the supply chain — terminal handling, storage, port charges, forwarding services — so the whole cost of logistics rises, not just the customs payment.
• ✓For companies on the general tax system import VAT remains recoverable: a correct document set with VAT shown separately is essential.
• ✓A deferral of import VAT for up to three months without interest is available to participants in the experiment under Presidential Decree No. 263 of 20.04.2026 (in force until 30 June 2027) — for authorised economic operators or systemically important organisations on the general tax system that provide financial security; it applies only to imports from outside the EAEU.

Checked against current regulations on 19 September 2026

Rates, deadlines and lists change — we confirm what applies to your shipment on the date of dispatch.

What exactly changed and from when

The standard value added tax rate was raised from 20% to 22% by Federal Law No. 425-FZ of 28.11.2025. The new rate applies to transactions from 1 January 2026: everything previously taxed at 20% is now taxed at 22%.

The reduced 10% rate is unchanged. It applies to a limited list in Article 164(2) of the Tax Code: medicines and medical devices, children’s goods, printed books and periodicals, certain foodstuffs. If your product range is on that list, nothing has changed for it — but it must be checked by the specific HS code, not by guessing the category.

The zero rate also stays where it was: exports, international transport and related services. For the Russian importer this means that international transport as such can still be taxed at 0%, while related operations within Russia are now taxed at the new standard rate.

How import VAT is calculated — and why the increase is bigger than it looks

Import VAT is not charged on the price of the goods but on a base consisting of the customs value plus import duty plus excise (for excisable goods). The customs value, in turn, usually includes the invoice value of the goods, delivery to the EAEU border and insurance.

As a result, a two-percentage-point rise adds not “2% of the purchase price” but 2% of the whole base — noticeably more in absolute terms. A simple example: goods $10,000, delivery to the border $1,500, customs value $11,500, duty 5% — $575. VAT base: $12,075. At the old rate the tax would have been $2,415; at the new rate it is $2,656.50. The difference is $241.50 on a lot where the goods themselves cost $10,000.

The higher the duty on the HS code and the more expensive the leg to the border, the bigger the effect, because duty and freight are both part of the tax base. That is why landed costs should be recalculated with real figures rather than by adding two per cent.

For a quick estimate, use our customs calculator: it calculates duty, VAT at the chosen rate, excise and the customs fee from the contract amount with currency conversion.

What became more expensive besides the tax itself

The new rate also applies to the services that accompany any delivery within Russia and at terminals: container handling, storage at a temporary storage warehouse, port charges, document processing and the forwarder’s fee. Each of these is now taxed at 22%.

For the importer this means the total cost of the chain has risen in several places at once, not just in the “VAT at customs” line. Budgets planned on last year’s invoices will fall short by more than expected.

Practical conclusion: forwarders’ offers now need to be compared strictly on amounts including VAT, and it is worth asking which items are zero-rated as international transport and which are taxed at 22%. Otherwise two offers with the same “price” will turn out different when paid.

Recovery and deferral: what can be done lawfully

For companies on the general tax system import VAT remains recoverable: tax paid at customs is deducted given a correct set of documents. What matters is the goods declaration with the release stamp and the forwarder’s closing documents showing VAT separately. That is also why undocumented “grey” delivery loses even more at the higher rate: non-recoverable tax becomes a straight loss.

A separate option is a deferral of import VAT for up to three months without interest under the experiment established by Presidential Decree No. 263 of 20.04.2026 (in force until 30 June 2027). It is open to importers from outside the EAEU who are entered in the register of authorised economic operators (Article 430 of the EAEU Customs Code) or the list of systemically important organisations, are on the general tax system, have no customs payment arrears and can provide financial security — a bank guarantee or a deposit on the single tax account. Applications are filed electronically via the Federal Customs Service no later than 15 June 2027. The deferral does not reduce the tax but closes the cash gap between payment at customs and sale of the goods; goods imported with a deferral may be sold only to individuals or to companies on the general tax system.

What not to do: understate the customs value to “offset” the higher rate. With import being brought into the open and data flowing end to end between customs and the tax authority, such savings almost certainly turn into additional charges with a fine, calculated on the whole consignment. As the supplier, the most useful thing you can do is issue an accurate invoice at the real transaction value.

How we calculate a delivery after the rate increase

In the quotes we send, the 22% rate is applied by default, and the reduced 10% rate is set manually only where the goods genuinely fall under Article 164 of the Tax Code. We confirm the HS classification before the contract is signed, because the code determines both the duty and the applicable tax rate.

In the final estimate we show zero-rated items (international transport) and standard-rated items (services within Russia) separately, so that it is clear what the payment consists of and the offer can be compared fairly with others.

We calculate the full cost of the consignment “at the warehouse in Russia” — goods, freight, duty, 22% VAT, fees, certification and the environmental fee on packaging — before the supplier is paid. Your customer then makes the purchasing decision on the real figure, not on the purchase price plus intuition.

Import VAT rates in Russia in 2026

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