Finance · percentages and VAT 2026Percentage and VAT calculator

20% of 500 = 100

Multiply the number by the percentage and divide by 100. The same as multiplying by the decimal: 500 × 0.2.

400 → 500 = +25%

Divide the difference by the original value and multiply by 100. The base is always the original: from 500 to 400 is −20%, not −25%.

22% · 10% · 0%

Since 1 January 2026 the standard rate is 22%, up from 20%. The reduced 10% covers food, children's goods, medicines and books; exports are 0%.

100 → 122

The tax is taken from the net amount: multiply by the rate. The price grows by 22% and the result is the gross amount.

122 → 22

If the amount already includes tax, use the derived rate 22/122 (or 10/110) instead of multiplying by 22%.

5% · 7%

On the simplified system above 20M roubles of income you pick 5% (up to 250M) or 7% (up to 450M) — with no right to deduct input VAT.

The standard rate is 22%, raised from 20% on 1 January 2026 by federal law 425-FZ of 28 November 2025. There is no transition period: contracts signed earlier but running into 2026 are taxed at 22% as well. The reduced 10% rate (food, children's goods, medicines, books) and the 0% export rate remain. Businesses on the simplified system use special rates of 5% and 7%, which come without the right to deduct input VAT.

Use the derived rate: multiply the amount by 22/122, not by 0.22. Out of 122 roubles the tax is 22 and the net amount is 100. For the reduced rate the derived rate is 10/110. This is the most common mistake — multiplying a gross amount by 22% gives 26.84, almost a quarter too much, because the tax is then charged on the tax.

Multiply the net amount by the rate and add the result: 100 + 22% = 122, of which 22 is tax. Adding and extracting are inverse operations but use different formulas: adding takes the tax from the net amount, extracting takes it from the gross one.

Multiply the number by the percentage and divide by 100. For example, 20% of 500 = 500 × 20 / 100 = 100. Multiplying by the decimal gives the same: 500 × 0.2. For a discount it is easier to compute the remainder directly — 500 × (1 − 0.15) = 425 — instead of subtracting in a second step.

Divide the first number by the second and multiply by 100: 30 out of 150 is 30 / 150 × 100 = 20%. Keep the order straight — the value whose share you want is divided by the value taken as the whole. If the whole is zero there is no answer: a share of nothing is undefined.

Divide the difference by the original value and multiply by 100: from 400 to 500 is (500 − 400) / 400 × 100 = +25%. Going back from 500 to 400 gives −20%, not −25%, because the base differs. That is why a rise and a fall by the same percentage do not return you to the starting number.