In post-war Paris, a determined Soviet envoy named Ninotchka Yoschenka is sent to retrieve three bumbling emissaries who have fallen under the spell of Western decadence while supervising the defection of Russian composer Peter Illyich Boroff. The suave and debonair American film producer, Steve Canfield, is in the city to secure Boroff's talents for his next musical production. His glamorous leading lady Peggy Dayton adds to the allure, and soon Ninotchka finds herself in a tug of war between her rigid Soviet ideology and the seductive charms of Parisian culture and Steve's persuasive arguments. As Ninotchka stays longer, she experiences the allure of freedom and individualism, bringing cracks to her stern façade.

As Steve continues his efforts to soften Ninotchka's heart and convince her to allow Boroff’s engagement in his musical, Ninotchka grapples with an internal conflict between loyalty to her homeland and the newfound emotions kindled by Steve and the vibrant, enchanting environment around her. This cultural clash results in comedic escapades and musical interludes that underscore the stark differences between Soviet repression and Western extravagance. Ultimately, the story unfolds into a poignant examination of ideological rigidity versus personal freedom, all set against the backdrop of Parisian romance and 1950s showbiz glamour.