From 1 January, 2025, travellers staying in hotels and other accommodations will contribute an additional 1 per cent of their lodging costs, marking the start of a phased plan to bolster regional tourism infrastructure.
The tax was introduced as part of amendments to the Russian Tax Code in July 2024, which added a new chapter titled “Tourist Tax,” granting regional authorities discretion to implement the tax as a local levy. Many regions, particularly those with established or emerging tourism industries, have already embraced the initiative.
Under the current framework, the tourist tax will begin at a rate of 1 per cent in 2025 and gradually rise to 3 per cent by 2027. To ensure a baseline contribution, a minimum daily charge of 100 rubles (0.9 US dollars) has been established.
While hotels and other lodging providers are technically taxpayers, the cost will be incorporated into the price of accommodations, thus being passed on to tourists.
