Declare Function MultiByteToWideChar Lib "kernel32" _
(ByVal CodePage As Long, ByVal dwFlags As Long, _
ByVal lpMultiByteStr As String, ByVal cchMultiByte As Long, _
ByVal lpWideCharStr As Long, ByVal cchWideChar As Long) As Long

Const CP_UTF8 =  65001 

Dim sOut As String, sIn As String, OutLength As Long
sIn = "%D0%A1%D1%82%D1%80%D0%BE%D0%BA%D0%B0"
sOut = sIn
OutLength =  0 
Dim i&, Char As Byte, CharPercent As Byte
CharPercent = Asc("%")
For i =  1  To Len(sIn)
Char = Asc(Mid$(sIn, i,  1 ))
If Char = CharPercent Then
Char = CByte("&H" & Mid$(sIn, i +  1 ,  2 ))
i = i +  2 
End If
OutLength = OutLength +  1 
Mid$(sOut, OutLength,  1 ) = Chr$(Char)
Next i
sOut = Left$(sOut, OutLength)

Dim s As String
s = sOut
s = Left$(s, MultiByteToWideChar(CP_UTF8,  0 , sOut, - 1 , StrPtr(s), LenB(s)))
MsgBox s