INCOME TAX - Reconciliation of Statutory Tax Rate to Effective Tax Rate (Details) ₽ in Millions, $ in Millions	12 Months Ended
Dec. 31, 2019 RUB (₽)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 RUB (₽)	Dec. 31, 2017 RUB (₽)
Statutory Dutch income tax rate reconciled to the company's effective income tax rate
Expected expense at Dutch statutory income tax rate of 25%	₽ 5,714	$ 72.5	₽ 13,115	₽ 3,525
Effect of:
Tax on inter-company dividends	764	9.7	802	872
Non-deductible share-based compensation	2,464	31.2	1,638	1,048
Other expenses not deductible for tax purposes	1,908	24.2	721	612
Accrual/(reversal) of unrecognized tax benefit	319	4.0	(102)	227
Reversal of prior year unrecognized tax benefit accrual following tax audits	(417)	(5.3)
Equity method loss of Yandex.Market	1,088	13.8	73
Effect of deconsolidation of Yandex Market			(7,061)
Difference in foreign tax rates	(2,381)	(30.2)	(1,832)	(1,357)
Change in valuation allowance	2,285	29.0	850	332
Other	(89)	(1.0)	(3)	(243)
Income tax expense	₽ 11,656	$ 147.9	₽ 8,201	₽ 5,016

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to the disposition of a business not qualifying as a discontinued operation.

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The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.

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Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for award under share-based payment arrangement. Includes, but is not limited to, expense determined to be nondeductible upon grant or after for award under share-based payment arrangement.

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Represents the amount of income tax reconciliation due to accrual of unrecognized tax benefit.

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Amount of Equity method loss of Yandex.Market

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Amount of Reversal of PY tax accrual following tax audits.

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Represents the portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the tax on dividends under enacted tax laws.

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