The list of affected products includes jam, prosciutto, oysters and lobsters. All of them are now taxed at a reduced rate, fixed in subparagraph 1 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation. Specific types of products are determined taking into account the classifier codes and the government list approved by Decree of the Government of the Russian Federation dated 31.12.2004 No. 908.
The total VAT rate of 22% is valid in Russia from January 1, 2026. It is according to it that it is proposed to tax the listed delicacies in the event of a revision of the preferential list.
The Accounting Chamber justifies the initiative by the fact that the current list of preferential food products was formed in the early 2000s. The market has changed significantly over the past time, and the current rules, according to the agency, no longer fully comply with modern socio-economic conditions. The Agency also invited the relevant authorities to evaluate the approach to food taxation in general.
The Chairman of the Federation Council, Valentina Matvienko, estimated the possible budgetary effect of the abolition of benefits: additional revenues to the federal budget could amount to about 6 billion rubles. The total amount will depend on the final composition of the list and the volume of sales of the affected goods.
For importers of delicacies, an increase in the rate from 10% to 22% will directly increase the amount of VAT paid on import. Currently, the difference between the rates is 12 percentage points. For high—margin positions, this is a significant expense item that will either have to be included in the price or absorbed by margin. The extent to which the tax burden is transferred to the end customer will be determined by market conditions and the negotiating positions of supply chain participants.
As of October 12, 2026, the proposal of the Accounting Chamber does not automatically change the rates. Appropriate decisions will be required to review taxation, and if the changes affect the norms of the Tax Code, legislative amendments will be introduced. Before the amendments come into force, sellers and importers are required to apply the current rules. Delicatessen suppliers should monitor the passage of the initiative through the legislative process and calculate the pricing model in advance in case of changes.
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