Russia has implemented several tax reform measures for 2026 through Federal Law No. 425-FZ of 28 November 2025. The main measures are summarized as follows:

• The standard VAT rate is increased from 20% to 22%, while the reduced rate of 10% is retained for essential goods like food, medicines, and children's products, and the VAT exemption is retained for software;
• The VAT threshold for small t…