Does russia have a sales tax?

There is no sales tax in Russia. VAT is levied on the sale of goods and services in Russia and the import of goods into the Russian Federation. The taxable base is the sales price.

The standard rate of VAT is 18%. Some supplies of basic foodstuffs and children's

clothing and footwear are taxed at a reduced rate of 10%. Some imported medicines,

medical equipment and scientific research are exempt from VAT. Other exemptions

include cultural and educational services, as well as services rendered by lawyers.